Decree 313/2025/ND-CP management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam

DECREE

On the management and use of non-refundable aid other than official development assistance of foreign agencies, organizations and individuals for Vietnam^[1]

Pursuant to Law No. 63/2025/QH15 on Organization of the Government;

Pursuant to Law No. 83/2015/QH13 on the State Budget and Law No. 89/2025/QH15 on the State Budget;

Pursuant to Law No. 93/2025/QH15 on Science, Technology and Innovation;

Pursuant to Law No. 64/2025/QH15 on the Promulgation of Legal Documents and Law No. 87/2025/QH15 Amending and Supplementing a Number of Articles of the Law on the Promulgation of Legal Documents;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on the management and use of non-refundable aid other than official development assistance of foreign agencies, organizations and individuals for Vietnam.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree provides the management and use of non-refundable aid other than official development assistance of foreign agencies, organizations and individuals for lawfully established agencies and organizations in Vietnam for the purpose of socio-economic development or humanitarian assistance, and not for profit or commercial purposes.

2. This Decree does not regulate:

a/ Non-refundable aid amounts from foreign agencies and organizations of which the receipt requires formal conclusion of documents in accordance with the Law on Treaties, and non-refundable aid amounts under ODA agreements that must be concluded in the name of the State or the Government of the Socialist Republic of Vietnam;

b/ Gifts and presents to individuals and organizations not for the purpose of socio-economic development or humanitarian or charitable assistance;

c/ Donations that generate to-be-distributed profits in the forms of cooperation agreement, service contract or technology transfer contract;

d/ Individuals receiving donations for scientific research activities in accordance with the Law on Science, Technology and Innovation;

dd/ International emergency aid for relief from foreign governments, international organizations, foreign non-governmental organizations and foreign individuals, that are approved and provided within 3 months from the occurrence of a disaster, and emergency international aid for remediation of disaster consequences, that are approved and provided within 9 months from the occurrence of a disaster.

Article 2. Subjects of application

1. This Decree applies to agencies, organizations and individuals participating in, or related to, the management and use of non-refundable aid (below referred to as aid) within the scope of regulation specified in Article 1 of this Decree.

2. Aid providers as defined in this Decree are foreign organizations and individuals that have good faith, and respect and abide by Vietnam’s law, including:

a/ International organizations, intergovernmental organizations and governmental organizations authorized by foreign governments;

b/ Ministries, agencies and organizations under foreign governments, foreign local administrations, and Vietnam-based diplomatic missions of foreign countries that directly provide aid amounts or authorize foreign legal persons to manage aid amounts;

c/ Foreign non-governmental organizations, non-profit organizations, social funds and private funds established under foreign laws;

d/ Foreign individuals, including also overseas Vietnamese;

dd/ Enterprises established under foreign laws, excluding economic organizations with foreign capital operating in Vietnam under the Investment Law;

e/ Research and training institutions established under foreign laws (including also research institutes and cooperation organizations under foreign governments).

3. Aid recipients as defined in this Decree are Vietnamese agencies and organizations established under Vietnam’s law whose functions, tasks and activities are consistent with the objectives and content of the received aid amounts, including:

a/ State agencies and public non-business units;

b/ Political organizations, socio-political organizations, associations, social funds and charitable funds lawfully established in accordance with Vietnam’s law on associations;

c/ Science and technology organizations, research and development centers, innovation centers, and science and technology enterprises established in accordance with the law on science, technology and innovation; these entities may receive aid under the provisions of this Decree, provided they make public information on the value, content and objectives of the aid amount, and outcome of the aid amount; conduct independent audit of the aid amount; and do not use aid funds for commercial activities or profit distribution;

d/ Social enterprises that may receive aid to address social and environmental issues as prescribed in this Decree, provided they make public information on the value, content and objectives of the aid amount, and outcome of the aid amount, conduct independent audit of the aid amount, and do not use aid funds for commercial activities or profit distribution;

dd/ Other subjects as decided by the Prime Minister.

Article 3. Interpretation of terms

In this Decree, the terms below are construed as follows:

1. Aid commitment means a document in paper or electronic form containing content expressed in one of the following forms: letter of commitment, letter of intent, minutes of discussion, memorandum of understanding, or similar documents. The aid commitment shall be signed by the aid provider and notified to the aid recipient.

The aid commitment must comprise the following basic contents: the aid provider; the aid recipient; value of the aid amount; purpose and content of the aid amount; expected implementation period; rights and responsibilities of the aid provider and the aid recipient; and method of managing the aid amount.

2. Aid methods include project aid and non-project aid, in which:

a/ Project aid is the aid amount for a set of interrelated activities aimed at achieving one or more than one objective, implemented in a specific area, within a defined period of time, and based on defined resources;

b/ Non-project aid is the aid amount to be provided once in cash, in kind or in goods not tied to a specific project, within a defined time and location, in the form of consultation by experts (including also volunteer experts or volunteers), or by providing inputs for organizing conferences, workshops, training or research, preparing analytical reports, or conducting surveys or training.

3. Managing agencies include:

a/ Central bodies of political organizations and their attached agencies; the Supreme People’s Procuracy; the Supreme People’s Court; agencies attached to  the National Assembly; the State Audit Office of Vietnam; the Office of the President; ministries, ministerial-level agencies and government-attached agencies; the central body of the Vietnam Fatherland Front; People’s Committees of provinces and cities (below referred to as provincial-level People’s Committees); and central bodies of mass organizations assigned tasks at the central level by the Party and the State;

b/ The central body of the Vietnam Fatherland Front, for humanitarian aid amounts without a specific address;

c/ State management agencies that issue decisions to establish socio-political organizations, associations, social funds and charitable funds in accordance with law;

d/ Agencies that issue decisions to establish science and technology organizations in accordance with the Law on Science, Technology and Innovation, excluding associations, social funds and charitable funds;

dd/ The People’s Committee of the province where the enterprise makes business registration, in case the aid recipient is a social enterprise or a science and technology enterprise;

e/ Agencies established under the Government’s decrees.

4. Aid amount owner means a member unit, a subordinate unit or an attached unit of the managing agency, or a unit established under a decision of the managing agency and assigned by managing agency to manage and implement an aid amount approved by the competent authority. The aid amount owner shall be regarded as the project owner in case the aid amount is provided as a project aid or as the investment project owner in case the aid amount concerns public investment. For organizations established under the Law on Higher Education, the project owner is a member unit, an attached unit or a subordinate unit of a general university.

5. Domestic financial mechanism for projects using aid funds belonging to revenue sources of the state budget (the central budget and local budgets) means a mechanism under which the entire aid funds are allocated from the state budget.

6. The National Database on Foreign Non-Refundable Aid for Vietnam is a collection of information on aid amounts, which serves the state management of aid regulated by this Decree. This database shall be connected to the databases of the managing agencies specified in Clause 3 of this Article to support the settlement of administrative procedures and provision of information to relevant agencies and organizations in mobilization, use and management of aid.

7. Value of aid funds means the value of the committed aid funds stated by the aid provider in the aid commitment.

8. Project/non-project activity document means an official document concretizing the commitments between the aid provider and the aid recipient regarding a specific project or non-project activity, and approved by a competent authority. Such document must clearly define: the objectives, activities, expected results, resources to be used, implementation time and plan, project management organization, and the obligations and rights of the relevant parties.

9. Non-refundable aid means the voluntary transfer of money, goods and services, not for commercial or profit purposes, from the transferor (the aid provider as defined in Clause 2, Article 2 of this Decree) to the transferee (the aid recipient as defined in Clause 3, Article 2 of this Decree) to achieve socio-economic development, humanitarian, or scientific and technological development goals.

After the transfer, the aid recipient are not required to return the aid to the aid provider and shall retain full ownership over the cash, goods and products generated from the transferred resources. At the same time, the aid recipient may not use the aid amount for commercial or profit-making purposes; the commercialization of the research results or products generated from the aid must comply with the laws on investment, commerce, and science and technology and shall not be regulated by this Decree. The transfer of the aforementioned money, goods and services shall be stated in the aid commitment as defined in Clause 1 of this Article.

10. Aid for remediation of consequences includes:

a/ Emergency relief amounts and aid amounts intended to mitigate the consequences of emergencies (excluding the international aid amounts mentioned at Point dd, Clause 2, Article 1 of this Decree);

b/ Relief amounts provided after 3 months from the occurrence of a disaster, and aid amounts to mitigate the consequences of a disaster provided after 9 months from the occurrence of the disaster.

11. Aid belonging to state budget revenue sources means aid amounts directly managed and received by the following Vietnamese agencies and organizations:

a/ Agencies of the Party, the National Assembly, the Supreme People’s Court, and the Supreme People’s Procuracy; ministries, ministerial-level agencies, government-attached agencies and subordinate and attached legal persons; People’s Committees at all levels and subordinate and attached units, units allocated state budget estimates; and central bodies of mass associations assigned tasks at the central level by the Party and the State;

b/ The central body of the Vietnam Fatherland Front;

c/ Enterprises with charter capital wholly owned by the State and other entities subject to management of revenues and expenditures as prescribed by the law on the state budget;

d/ Public science and technology organizations and specialized public science and technology organizations;

dd/ Other recipients as decided by the Prime Minister.

12. Counterpart funds means the funds contributed by the Vietnamese side (in kind or in cash) to receive and implement the aid amount. Counterpart funds shall be allocated from the central budget or local budgets, arranged by the aid amount owner, contributed by beneficiaries or come from other lawful sources. Counterpart funds shall be used for the preparation and implementation of the aid amount according to the specific requirements of the project or non-project activity.

Article 4. Principles in the management and use of aid

1. The management and use of aid must comply with Vietnam’s law. Aid amounts may only be received, implemented and used after being approved by Vietnam’s competent authorities. The source of aid must be lawful funds and assets.

2. Goods (including also supplies and equipment) on the list of goods items prohibited from import under Vietnam’s law will not be received.

3. The managing agency shall be held fully responsible for receiving, managing and effectively using the aid amount.

4. The flow of funds received and disbursed for the aid amount must be conducted through the aid-receiving account, ensuring publicity and transparency, and be fully reported as prescribed in Chapters III, IV and V of this Decree.

5. Aid belonging to state budget revenue sources, as defined in Clause 11, Article 3, and implemented in adherence to the financial management principles specified in Clause 1, Article 20, of this Decree, shall be estimated (except aid funds directly managed and disbursed by the aid provider), accounted and account-finalized in the state budget in accordance with the Law on the State Budget and relevant legal documents. The estimation and account-finalization of aid amounts belonging to state budget revenue sources for the field of science, technology, innovation and digital transformation must comply with Article 63 of the Law on Science, Technology, and Innovation and related guiding documents.

6. Aid funds not belonging to state budget revenue sources must comply with current accounting and tax regulations and the charter of operation of the aid recipient; and must not run contrary to the provisions of Vietnam’s law.

7. After 6 months from the date an aid amount is approved, if inconsistencies or force majeure events arise regarding the funding source, institutions, policies or other reasons, thus delaying the implementation of, or making it impossible to further implement, the aid amount, the managing agency shall, based on a report from the aid amount owner, decide to cease receiving the aid amount or to discontinue the project or non-project activity. The managing agency shall notify the aid provider and relevant agencies of the decision to cease receiving the aid amount.

Article 5. Prohibited acts in the use of aid

1. Using aid for the purposes of money laundering, terrorism financing or tax evasion, harming national security and social order and safety, undermining national unity bloc; or harming social ethnics, fine customs and traditions, and national cultural identities.

2. Using aid for profit sharing or personal gain, not for humanitarian purposes, socio-economic development or the benefit of the community.

3. Committing corrupt acts, causing losses and waste, and profiteering in the use and management of aid funds; using aid funds for improper purposes and committing other violations of law.

Article 6. Funds to prepare for aid amounts 

1. For aid amounts whose managing agencies are units with operating costs wholly or partially covered by the state budget, the managing agencies shall prepare a plan on preparation funds for the aid amounts to be included in the annual general budget plan or supplemented in accordance with the law on the state budget.

2. For aid amounts not belonging to the revenue sources of the state budget (the central budget and local budgets), the aid amount owners shall balance and allocate preparation funds for the aid amounts.

3. In case the aid provider provides financial support for project or non-project activity preparation, the aid amount owner shall include the preparation funds in the total aid funds.

Chapter II

APPRAISAL AND APPROVAL OF AID AMOUNTS

Article 7. Approving competence

1. The Prime Minister shall approve aid amounts that are related to the import of goods subject to the Prime Minister’s decision as stipulated by relevant laws.

2. The head of a managing agency shall approve:

a/ Aid amounts directly provided to agencies and units under its management and aid amounts to remediate consequences (excluding the aid amounts specified in Clauses 1, 3, 4 and 5 of this Article);

b/ Aid amounts with the aid recipient being an organization which is established, or of which the charter has been approved or the operation registration license is issued, by the managing agency, in conformity with the functions and tasks of the aid recipient, except organizations whose charters are approved by the Ministry of Home Affairs;

c/ Aid amounts for the entities specified at Point dd, Clause 3, Article 2 of this Decree that are permitted by the Prime Minister to be received;

d/ Aid amounts for social enterprises and science and technology enterprises that are approved by chairpersons of the provincial-level People’s Committees of the localities where the enterprises make business registration.

3. The Minister of Education and Training shall approve aid amounts for public non-business units as specified in the Prime Minister’s Decision No. 1723/QD-TTg of August 12, 2025, promulgating the list of public non-business units under the Ministry of Education and Training, member units, and attached units of the public non-business units mentioned in the above Decision, except aid amounts allocated to the Vietnam National University-Hanoi, and the Vietnam National University-Ho Chi Minh City.

4. The Minister of Home Affairs shall approve aid amounts for associations, social funds and charitable funds operating nationwide whose charters are approved by the Ministry of Home Affairs, except associations assigned tasks at the central level by the Party and the State.

5. The President of the Central Committee of the Vietnam Fatherland Front shall approve humanitarian relief aid amounts without a specific address (the aid provider does not designate the provision of the relief aid to a specific locality).

6. For aid amounts involving public investment and construction investment, the competence to approve projects using aid funds must comply with the laws on public investment management and construction investment.

Article 8. Dossiers of aid amounts and dossier-receiving agencies

The dossier of an aid amount shall be made in 3 sets; documents in foreign languages ​​must be accompanied with Vietnamese translations, and the aid amount owner shall be held responsible for the content of the originals and Vietnamese translations.

1. For a project aid amount, the dossier must comprise:

a/ A request for approval of the project;

b/ The aid commitment of the aid provider;

c/ The project document;

d/ A document proving the legal person status; in case the aid provider is an international organization, a diplomatic mission, a governmental agency or a local authority of a foreign country, the document specified at this Point is not required;

A copy of the registration certificate issued by a competent Vietnamese state agency, for foreign non-governmental organizations registered in Vietnam;

A certified copy of the valid passport, for individual aid providers;

A certified copy of the valid document proving the legal person status of the organization, for other aid providers.

2. For a non-project aid amount, the dossier must comprise:

a/ A request for approval of the non-project activity;

b/ The aid commitment of aid provider;

c/ The document for the non-project aid amount, prepared jointly by the aid amount owner and the aid provider, including the following main contents: purpose, content, list of goods (for the aid amount in kind or goods), expected results of the aid amount; implementation period; value of the aid amount; method of implementation organization; form of organizational structure for management and implementation; fund amount directly implemented by the aid provider or entrusted to a third party; fund amount implemented by the Vietnamese side and coordination mechanism during implementation; and reporting obligations after receiving and using the aid;

d/ A document proving the legal person status; in case the aid provider is an international organization, a diplomatic mission, a government agency or a local authority, the document specified at this Point is not required;

A copy of the registration certificate issued by a competent Vietnamese state agency, for foreign non-governmental organizations registered in Vietnam;

A certified copy of the valid passport, for individual aid providers;

A certified copy of a valid document proving the legal person status of the organization, for other aid providers.

dd/ For non-project aid amounts provided in the form of expert consultation, the dossier must comprise: the documents mentioned at Points a, b, c and d of this Section; a brief resume of the expert(s) with a commitment to take responsibility for the information provided; the work program; work permits and other legal documents regarding professional activities of the expert(s) as prescribed by relevant laws.

3. For non-project aid amounts which are provided in the form of used goods, equipment and vehicles subject to the Prime Minister’s approval, a dossier must comprise:

a/ In addition to the documents specified in Clause 2 of this Article, a quality inspection certificate issued by a lawful and qualified inspection organization recognized by Vietnam or the host country is required. The quality inspection certificate must state the conclusion that the quality of the goods, equipment and vehicles meets Vietnamese standards or equivalent standards accepted by Vietnam;

b/ For non-project aid amounts which are provided in the form of used vehicles, the following documents are additionally required: a copy of the vehicle registration certificate or ownership certificate of the aid provider; and a copy of the vehicle inspection certificate issued by the competent authority of the country of the aid provider. In the case of vehicles temporarily imported for re-export, a vehicle inspection certificate issued by a competent Vietnamese agency is required.

4. Project and non-project aid documents shall be appraised to serve as the basis for approval, conclusion (if requested by the aid provider) and implementation. Project and non-project aid documents shall be prepared according to the forms provided in Appendices I, II and III to this Decree.

5. For project aid amounts involving public investment or construction investment, the dossier shall be made in accordance with the laws on public investment and construction investment.

6. The dossier-receiving agency is the managing agency; the managing agency may assign the unit in charge of appraisal to receive the dossier.

Article 9. Agencies in charge of appraisal

1. The agency in charge of appraisal shall conduct appraisal and be held responsible for its appraisal results.

2. For an aid amount subject to the Prime Minister’s approval as specified in Clause 1, Article 7 of this Decree, the managing agency shall act as the agency in charge of appraisal.

3. For an aid amount subject to approval by the head of a managing agency specified in Clause 2, 3, or 4, Article 7 of this Decree and to be implemented at the central level, the managing agency shall assign a suitable attached specialized unit to take charge of the appraisal; at the local level, the provincial-level Department of Finance shall act as the agency in charge of appraisal.

4. Depending on the scale and nature of the project, the agency in charge of appraisal may invite specialized agencies at the central and local levels, consulting organizations, and independent consultants to assist in project appraisal.

5. Agencies, organizations and individuals participating in the appraisal shall be held responsible before law for the appraisal content related to the scope of their management responsibility.

Article 10. Collection of opinions, appraisal and approval of project and non-project aid documents

1. Collection of written opinions of relevant agencies:

a/ For an aid amount of which the aid recipient is to be decided by the Prime Minister as specified at Point dd, Clause 3, Article 2 of this Decree, the managing agency shall send the dossier specified in Article 8 of this Decree to the Ministry of Public Security, the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Justice, and relevant line agencies to seek their opinions. Within 5 working days after receiving opinions from relevant agencies, the agency in charge of appraisal shall submit a document to the Prime Minister for consideration and decision;

b/ For imported goods subject to the Prime Minister’s approval as specified in Clause 1, Article 7 of this Decree, the managing agency shall submit the dossier specified in Article 8 to the Ministry of Public Security, the Ministry of Industry and Trade, the Ministry of Finance, and other relevant line agencies to seek their opinions. Within 5 working days after receiving opinions from the relevant agencies, the agency in charge of appraisal shall submit a document to the Prime Minister for consideration and decision on approving the receipt of the aid amount;

c/ For the aid amounts specified in Clauses 2, 3 and 4, Article 7 of this Decree, the managing agency shall decide on the process of collecting opinions from relevant agencies and shall be held responsible for its decision, except the case specified at Point d, Clause 1 of this Article;

d/ For the aid amounts specified in Clauses 2, 3 and 4 of Article 7 of this Decree at the central level: The managing agency shall submit the dossier specified in Article 8 of this Decree to the Ministry of Public Security, the Ministry of National Defense, the Ministry of Foreign Affairs, and relevant line agencies and localities to seek their opinions. For an aid amount of which the implementation does not require the use of counterpart funds from the state budget and which is valued at USD 500,000 or more, or for an aid amount of which the implementation requires the use of counterpart funds from the state budget, in addition to the agencies mentioned at this Point, the managing agency shall simultaneously send the dossier specified in Article 8 of this Decree to the Ministry of Finance to seek the latter’s opinions;

d/ For aid amounts falling within the approval competence specified in Clause 2, 3 or 4, Article 7 of this Decree and implemented at the local level: The provincial-level Department of Finance shall send the dossier specified in Article 8 of this Decree to the provincial-level Department of Public Security and relevant departments and agencies at the local level to seek the latter’s opinions. If the content of the aid amount falls beyond the state management competence of the locality, or if the aid amount is implemented in multiple localities, or if the aid amount owner is not registered to operate within the geographical area under its management, the provincial-level Department of Finance shall report thereon to the provincial-level People’s Committee to seek opinions from relevant ministries, agencies and localities;

e/ For aid amounts related to law and judicial reform, the managing agency shall simultaneously send the dossier specified in Article 8 of this Decree to the Ministry of Justice to seek the latter’s opinions according to Decree No. 26/2024/ND-CP of March 1, 2024, on the management of international cooperation in law and judicial reform.

2. Within 10 working days after receiving the complete dossier as specified in Article 8 of this Decree, the consulted agencies, units and organizations shall provide written opinions on the issues falling within the ambit of their respective functions and tasks.

3. After completing the consultation procedure, the agency in charge of appraisal specified in Article 9 of this Decree shall assess the validity of the appraisal dossier.

4. Appraisal of an aid amount:

a/ Depending on the scale, nature and content of the aid amount, the agency in charge of appraisal shall organize the appraisal by collecting opinions as specified in Clause 1, Article 10 of this Decree or by holding an appraisal conference;

b/ For aid amounts to address the consequences mentioned in Clause 10, Article 3 of this Decree, it is not mandatory to collect opinions and appraise the aid amounts before submitting them to the competent authority for approval.

5. Content of appraisal

a/ The suitability of the objectives and purposes of receiving the aid amount with the specific development objectives of the ministry, sector, locality and unit implementing and benefiting from the aid amount;

b/ The legal person status of the aid provider and the aid recipient, and the legality under Vietnam’s law of the relevant organizations and individuals; the suitability between the purpose of the aid provision and the functions, tasks and authority of the aid recipient;

c/ The aid amount owner’s capacity to receive and implement the aid amount; the Vietnamese side’s ability to contribute counterpart funds;

d/ The reasonability of the budget structure of the aid amount allocated to the main components of the project or non-project activity;

dd/ Commitments, prerequisites and other conditions of the participating parties;

e/ The effectiveness, socio-economic impacts, security, social order, applicability of project results in reality, and sustainability of the aid amount after completion; the use effectiveness of the aid amount.

6. The appraisal period must not exceed 15 working days from the date of receipt of a complete and valid dossier.

7. Based on the appraisal results, the head of the managing agency shall decide on the approval of the project or non-project activity documents.

If the aid amount is not eligible for being received, within 3 working days after obtaining the appraisal results, the agency in charge of appraisal shall report thereon to the managing agency and send a notification to the aid amount owner. The managing agency shall notify the aid provider of the decision not to receive the aid amount.

Article 11. Approval decision

1. The approval decision must include the following main contents:

a/ Name of the project or non-project activity;

b/ Name of the managing agency and the owner of the project or non-project activity; the foreign aid provider and co-provider(s);

c/ Nature of the aid funding source: state budget revenue sources or non-state budget revenue sources;

d/ Nature of expenditures of the aid funds (if the aid amount belongs to state budget revenue sources) and counterpart funds (if any): development investment expenditure, recurrent expenditure;

dd/ Main objectives and results of the aid amount. For non-project aid amounts in the form of goods, a list of goods is required:

e/ Time and location of implementation;

g/ Total capital of the project or non-project activity (non-refundable aid funds, counterpart funds);

h/ Organization of implementation management: The aid provider implements the aid amount by its own; the aid provider and the Vietnamese side jointly implement the aid amount (value of the amount to be implemented by each side); the Vietnamese side implements the aid amount by its own; the organizational structure for managing and implementing the project or non-project activity.

2. The decision approving the aid amount shall be sent to the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Public Security and other relevant agencies for implementation monitoring and coordination.

Within 2 working days after the competent authority issues the decision approving the aid amount, the managing agency shall notify such decision to the aid provider.

Chapter III

AID IMPLEMENTATION MANAGEMENT

Article 12. Project management organization

Based on the scale, nature, specific conditions for project implementation, and project management organization capacity, the managing agency shall decide to apply one of the following project management organization forms:

1. Utilizing its own attached apparatus, that has sufficient qualifications and capacity, to manage and implement the project.

For a project with aid funds not exceeding USD 300,000, the managing agency is not required to establish a project management unit and may use its own apparatus to manage and operate the project.

2. Utilizing an existing project management unit to manage a new project.

3. Establishing a separate project management unit for each project.

4. In case the aid provider directly manages the entire project or non-project aid amount: If the project or non-project activity document stipulates that the foreign donor directly manages the entire project or non-project aid amount, the head of the managing agency shall assign a subordinate unit or and attached unit to coordinate with the aid provider to monitor the progress and quality, and to exploit and utilize the outcomes of the project or non-project aid amount.

5. In case the aid provider directly manages part of the project or non-project aid amount: If the project or non-project activity document stipulates that the aid provider directly manages part of the project aid amount and the Vietnamese side manages the remaining part, the managing agency shall decide to apply the form of establishing a project management unit to manage the jobs undertaken by the Vietnamese side in accordance with Vietnam’s current regulations and commitments to the aid provider.

6. For investment projects: To comply with the laws on public investment management and construction investment management.

Article 13. Tasks and powers of the managing agency

1. To direct the mobilization of aid based on needs, socio-economic development orientations and aid-receiving capacity.

2. To approve aid amounts within its competence and bear full responsibility for receiving, managing and effectively utilizing the aid amounts it approves.

3. To decide on one of the organizational forms of the project management apparatus specified in Article 12.

4. To approve the overall project implementation plan (including the allocation of funds to specific project components, the overall financial plan of the project), and the annual state budget revenue and expenditure estimates for aid amounts belonging to state budget revenue sources, based on proposals from the aid amount owners in accordance with relevant laws. To direct the bidding process in accordance with current laws. In case aid funds do not belong to state budget revenue sources, the bidding work must comply with agreements with the aid provider and as prescribed in the project/non-project activity documents.

5. To be held responsible for financial management, fully report on the sources of funds and assets received and use of aid funds. To consider and approve annual account-finalization statements and approve them upon project completion under regulations.

6. To be held responsible for periodically compiling financial management reports on aid amounts it approves.

7. To inspect and monitor project implementation and compliance with current regulations on project management.

8. To implement an annual reporting regime on the results of aid mobilization, and implementation, monitoring and evaluation of aid amounts under its management as prescribed in the Government’s Decree No. 09/2019/ND-CP of January 24, 2019, providing the reporting regime applicable to state administrative agencies, and the Ministry of Finance’s guidance for managing agencies other than state administrative agencies; to receive six-month reports on the disbursement and use of aid from aid amount owners; to submit reports on the completion of aid amounts to the Ministry of Finance within 6 months after the completion of the aid amounts. For aid amounts for which the Ministry of Public Security and the Ministry of National Defense have made recommendations on security and national defense, to compile and evaluate the results of implementing those recommendations in the annual reports. The data cutoff date is December 15 of the reporting year. The reports of a year shall be submitted to the Ministry of Finance and relevant agencies no later than February 1 of the subsequent year.

9. To balance counterpart funds in its annual budget estimates according to the regulations on budget management decentralization and from other financial sources as prescribed by law, clearly distinguishing between funding sources for development investment expenditures and those for recurrent expenditures corresponding to the project’s expenditure items; to ensure that counterpart funds are allocated in a sufficient and timely manner and in conformity with the schedule specified in the project document approved by the competent authority.

10. To assign its focal-point unit in charge of aid management to update aid management information to the National Database on Foreign Non-Refundable Aid for Vietnam.

11. To be held responsible for losses, waste, corruption and other violations in the management and use of aid under its management.

12. For aid amounts approved under Points c and d, Clause 2, and Clauses 3, 4, and 5, Article 7 of this Decree, not to perform the tasks specified in Clauses 4, 5 and 6 of this Article.

Article 14. Tasks and powers of the aid amount owner

1. The project or non-project activity owner shall be identified in the decision approving the receipt of aid.

2. The aid amount owner shall:

a/ Issue a decision to establish a project management unit or an organizational structure for managing and implementing the project based on the organizational structure for managing and implementing the project as specified in the decision approving the project issued by the managing agency; manage and effectively use the aid funds and counterpart funds of the project; in case a project management unit is not established, open an account to receive and disburse the aid amount at the State Treasury office or a commercial bank established and operating under Vietnam’s law; and carry out revenue and expenditure activities for the aid amount through the account based on the approved financial plan;

b/ Approve the annual operational plan and financial plan; and formulate the annual state budget revenue and expenditure estimates for aid amounts belonging to state budget revenue sources and submit them to the competent authority for approval in accordance with the law on the state budget;

c/ Conduct bidding work in accordance with the current law on bidding in case the Vietnamese side implements the aid amount. For aid amounts not belonging to state budget revenue sources, bidding work shall be conducted under the agreement with the aid provider and as stipulated in the project/non-project activity documents;

d/ Supervise the implementation of contracts and resolve any arising issues within its competence;

dd/ Conduct project monitoring and evaluation.

3. To be held responsible for accounting and account finalization, and fully report on funds and assets received and used. To regularly update information to the National Database on Foreign Non-Refundable Aid for Vietnam according to regulations and guidance of the Ministry of Finance.

4. To report on the receipt of aid, and the implementation and disbursement of aid amounts every 6 months and annually to the managing agency; periodical reports shall be submitted to the managing agency no later than July 10 of the reporting year (for biannual reports) and January 15 of the subsequent year (for annual reports). The data cutoff date is June 30 (for biannual reports) or December 15 (for annual reports) of the reporting year. The final report on the completion of the aid amount shall be submitted to the managing agency no later than 6 months after the completion.

5. For aid amounts approved under Points c and d, Clause 2, and Clauses 3, 4 and 5, Article 7 of this Decree, the aid amount owner shall perform the tasks specified in Clauses 4, 5 and 6, Article 13 of this Decree.

6. To be responsible for losses, waste, corruption and violations within its competence in the organization and management of project and non-project activity implementation that cause economic, social and environmental damage, affecting the overall objectives and effectiveness of the project.

7. Other tasks and powers as prescribed by law.

Article 15. Tasks and powers of the project management unit

1. To represent the project owner and take responsibility before the project owner, the managing agency and law for its decision.

2. To open accounts at the State Treasury or at commercial banks established and operating under Vietnam’s law. To receive and spend the aid amount via these accounts under the approved financial plan.

3. To perform the tasks under the project, specifically as follows:

a/ Making overall and annual implementation plans and financial plans of the project and submitting them to the managing agency or the project owner for approval in accordance with the decision approving the project document;

b/ Negotiating and signing contracts;

c/ Carrying out bidding activities and managing contracts as assigned;

d/ Managing finances and assets and carrying out procedures for disbursement, accounting and account-finalization according to this Decree’s provisions on financial management and regulations of the aid provider.

4. To make detailed plans on monitoring and evaluation of the implementation of the project.

5. Every 6 months and every year, to report on the implementation of the project and on financial management to the project owner and the managing agency. The data cutoff dates are June 30 (for biannual reports) and December 15 (for annual reports) of the reporting year. The completion report of the aid amount must be sent to the project owner and the managing agency within 6 months from the date of completion.

6. To conduct acceptance testing, handover and account-finalization for the project. Within 6 months from the date of completion of the project, to prepare the project completion report and send it to the project owner.

7. Completion of the project and dissolution of the project management unit:

a/ The project completion time is specified in the decision approving the project document;

b/ Within 6 months from the project completion date, the project management unit shall prepare a project completion report and send it to the managing agency or the project owner for the project owner to submit it to the managing agency. The project completion report shall be prepared based on the project result evaluation report in accordance with the project document;

c/ The project management unit shall hand over the project’s assets assigned by competent authorities for management and use to the managing agency or the project owner in accordance with law;

d/ After the project completion the report and report on account-finalization of the project are approved by the managing agency and the project owner, and the handover of assets to the managing agency and the project owner is completed, the managing agency shall issue a decision on completion of the project and a decision on dissolution of the project management unit;

dd/ When it needs more time to conduct account-finalization and carry out procedures for completion of the project, the project management unit shall propose the managing agency and the project owner to issue a decision permitting the extension of the operation of the project management unit and allocate funds for these operations;

e/ In case the project management unit manages more than one project, the managing agency and the project owner shall issue a decision on completion of each separate project and concurrently adjust the corresponding functions and tasks of the project management unit.

8. To perform other tasks as assigned.

Article 16. Adjustment, modification and supplementation of projects or non-project activities during implementation

1. For aid amounts to be approved by the Prime Minister:

Managing agencies shall report to the Prime Minister any adjustments, modifications or supplementations that lead to the change of the categories of imported goods as specified in Articles 8 and 10 of this Decree.

2. For aid amounts to be approved by managing agencies:

a/ Adjustments, modifications or supplementations that make an aid amount fall into the case specified in Clause 1, Article 7 of this Decree must be reported to the Prime Minister for consideration and approval;

b/ Adjustments, modifications or supplementations not specified at Point a of this Clause shall be decided by the agencies having issued decisions on approval of aid amounts, which shall be responsible for their decisions.

3. The dossier, order and procedures must comply with Articles 8 and 10 of this Decree in case the change leads to an increase in counterpart funds or aid funds by USD 300,000 or more. For cases other than those specified in Clauses 1 and 2 of this Article, the unit in charge of appraisal shall submit adjustments, modifications or supplementations to the managing agency for approval based on the project owner’s proposal.

4. Within 2 working days after the competent authority issues the decision approving the adjustment, modification or supplementation of the project, the managing agency shall notify the approval decision to the aid provider and concurrently send the decision to the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Public Security and related agencies for monitoring and coordination in implementation.

Article 17. Sale of goods included in aid amounts

1. Goods included in an aid amount which are brought into Vietnam by the aid recipient and the aid provider for sale as agreed upon must be decided by a competent authority defined in Article 7 of this Decree simultaneously with the approval of the aid amount after obtaining the Ministry of Finance’s written consent.

2. Used goods other than commercial goods that are permitted for import into Vietnam may not be sold in any form.

Article 18. Handover of aid results

Once a project is completed, the project owner shall organize acceptance testing and evaluation of the project and take necessary measures to exploit and hand over the project’s results to the project beneficiaries and send a project completion report to the Ministry of Finance and the managing agency within the required time limit.

Article 19. Handling of disputes

In case of occurrence of a contract-related dispute in the process of implementation of a project or non-project activity, the parties shall hold negotiations on the settlement of the dispute. If the parties cannot reach an agreement, the dispute shall be settled through conciliation or arbitration or at court in accordance with the signed contract.

Chapter IV

FINANCIAL MANAGEMENT OF AID

Article 20. Principles for financial management of aid funds

1. For aid amounts belonging to state budget revenues that are managed and implemented by the aid amount owners, it is required to assign budget estimates, certify (for aid funds allocated from public investment sources), account, and make account-finalization in accordance with the law on the state budget and this Decree’s provisions on financial management. For aid funds not yet included in the estimate allocated and assigned by a competent authority, the project owner shall make an additional estimate and submit it to the competent authority for consideration and decision in accordance with regulations on management of the state budget.

2. Aid amounts belonging to state budget revenues for the field of science, technology, innovation and digital transformation shall be included into the estimate allocated for this field according to the process provided in, and provisions of, Law No. 89/2025/QH15 on the State Budget and Article 63 of Law No. 93/2025/QH15 on Science, Technology and Innovation.

3. For non-refundable aid amounts belonging to state budget revenues directly managed and implemented by the aid providers: Managing agencies and project owners shall be responsible for management according to the approved project or non-project activity documents; perform their assigned functions and tasks as specified in this Decree; and comply with regulations on accounting and tax and relevant laws.

4. For aid funds not belonging to state budget revenues, the aid recipients shall manage and use them according to the approved project or non-project activity documents and their organization and operation charters, and comply with regulations on accounting and tax and relevant laws.

5. Depending on its nature, an aid amount belonging to state budget revenues which is granted to a wholly state-owned enterprise for implementation may be accounted as state budget revenue and state budget expenditure to increase state capital at the enterprise.

6. Aid amounts for emergency relief and disaster recovery must comply with the law on receipt, management and use of international aid for emergency relief and disaster recovery.

7. Surplus funds: Surplus funds may only be used after sufficient capital has been allocated to complete the project’s objectives.

a/ If the aid provider requests the return of surplus funds of the project or non-project activity, the aid amount owner shall return it to the donor;

b/ If the aid provider does not request the return of the surplus funds of the project or non-project activity and the managing agency wishes to use them to enhance the effectiveness of the project or non-project activity, the managing agency shall implement the procedures for adjusting the decision approving the project or non-project activity document as specified in Article 16 of this Decree;

c/ If the aid provider does not request the return of the surplus funds of the project or non-project activity and the managing agency or the project owner has no need to use them to enhance the effectiveness of the project or non-project activity, the project owner shall remit them to the state budget under regulations (if the aid amount belongs to state budget revenues) or may retain them for use according to the aid recipient’s organization and operation charter and comply with regulations on accounting and tax and relevant laws  (if the aid amount does not belong to state budget revenues).

Article 21. Opening of payment accounts for aid-funded projects

1. Counterpart fund accounts:

a/ Account for counterpart funds from the state budget: The project owner shall open the account at the State Treasury office where its transactions are conducted to make payments from the counterpart funds of the project;

b/ Account for counterpart funds from sources other than the state budget: The project owner shall open the account at a commercial bank established and operating in accordance with Vietnam’s law.

2. Aid fund account: The project owner shall open the aid receipt account at the State Treasury office where its transactions are conducted, or at a commercial bank established and operating in accordance with Vietnam’s law.

a/ The order and procedures for opening accounts at the State Treasury office and the management and use of such accounts must comply with current regulations;

b/ The State Treasury office shall certify and make payments from aid funds belonging to state budget revenues for the project;

c/ The order and procedures for opening accounts at commercial banks established and operating in accordance with Vietnam’s law must comply with relevant laws and regulations of the commercial bank where their accounts are opened.

Article 22. Making of financial plans for non-refundable aid funds belonging to state budget revenues

1. The managing agency shall, based on the decision approving the project or non-project activity document, or decision on investment in the project, make annual estimates of revenues and expenditures from aid funds in accordance with Law No. 89/2025/QH15 on the State Budget and relevant laws.

2. Annual estimates of revenues and expenditures from aid funds belonging to state budget revenues shall be made in detail by donor, project or non-project activity, non-refundable aid funds, counterpart funds from each source, including development investment expenditure and recurrent expenditure.

3. The formulation, summarization, submission, approval, assignment and adjustment of plans on non-refundable aid funds used as development investment expenditures allocated from the state budget as public investment capital must comply with the law on public investment.

4. For non-refundable aid funds for recurrent expenditures:

a/ Based on proposals of managing agencies, the Ministry of Finance shall include the plans on disbursement of non-refundable aid funds and counterpart funds in the annual state budget estimates;

b/ Managing agencies shall, based on the annual funding limits assigned by competent agencies, specifically allocate funds to each project and project owner;

c/ The making, adjustment and supplementation of annual estimates of revenues and expenditures from non-reundable aid funds must comply with the Law on the State Budget and relevant guiding documents.

Article 23. Disbursement, accounting and revenue-expenditure recording of non-refundable aid in cash

1. For aid programs and projects for which funds are allocated under public investment plans: Dossiers and procedures for certification via the State Treasury offices must comply with the Government’s regulations on management, payment and account-finalization of projects using public investment capital.

2. For projects and non-project activities for which funds are allocated from recurrent expenditure estimates:

a/ In case the aid amount owner opens an aid receipt account at a State Treasury office: The State Treasury office shall perform payments in accordance with current regulations like state budget capital;

b/ In case the aid amount owner opens an aid receipt account at a commercial bank: The State Treasury office shall only perform revenue-expenditure recording in accordance with the law on administrative procedures applicable in the State Treasury sector.

3. Disbursement of non-reundable aid funds belonging to state budget revenues in cash for projects: Based on the result of certification (for aid funds allocated from public investment plans) and the request of the project owner, the State Treasury office or commercial bank where the project or non-project aid account is opened shall make disbursement for the project under regulations; and every 6 months, the project owner shall notify the managing agency and Ministry of Finance of the disbursed amount of non-refundable aid of each account holder for each project.

4. Revenue-expenditure recording for projects funded with aid funds belonging to state budget revenues:

a/ Every month or upon incurrence of each expenditure from the aid fund account under the Government’s regulations on administrative procedures applicable to the State Treasury sector, the project owner shall prepare a dossier for revenue-expenditure recording and send it to the State Treasury office for the latter to perform the recording of revenues and expenditures of the central budget or local budgets according to the regulations on decentralization of state budget management;

b/ The State Treasury shall account revenues and expenditures of the state budget based on aid expenditure items in the state budget index under regulations. Advance amounts recovered shall be accounted as a decrease in advance expenditures or an increase in recorded actual expenditures. Payments for completed volumes shall be accounted as revenues and expenditures and account-finalized in the annual budget funds.  

5. Interests on the aid funds deposited into deposit accounts shall be separately accounted and monitored, and may be used to pay banking service charges under regulations. Banking service charges constitute an expenditure of the project.

6. Upon the completion of spending activities on non-refundable aid accounts at commercial banks, if there is no commitment with the aid provider on use of interests on the aid funds deposited into deposit accounts, the project owner shall remit the entire balance of interests on deposit accounts into the state budget under current regulations.

7. For aid amounts not belonging to state budget revenues:

a/ The accounting and account-finalization of aid amounts not belonging to state budget revenues must comply with the law on accounting, and the organization and operation charters of the aid recipient. Every 6 months, the project owner shall notify the managing agency and Ministry of Finance of the disbursed amount of non-refundable aid of separate account owner for each project. The project owner shall make a report on account-finalization of the aid amount on an annual basis and upon the completion of the project on the basis of the quarterly disbursement data, which are crosschecked with the commercial bank where the project owner’s aid receipt account is opened and with the aid provider for submission to the managing agency for approval;

b/ The managing agency shall approve the account-finalization report, and summarize it for submission to the Ministry of Finance and related agencies.

The managing agency shall approve the annual account-finalization report of a project, and summarize it for submission to the Ministry of Finance and related agencies no later than June 30 every year.

Article 24. Receipt of aid in goods

1. The receipt of aid goods imported from abroad must comply with the laws on customs and tax administration. A dossier submitted to the customs office for carrying out customs clearance procedures of imported aid goods must comprise:

a/ A copy of the decision approving the project or non-project activity or the investment decision together with the project or non-project activity document;

b/ Other documents as prescribed in the law on customs procedures.

2. A dossier for value-added tax refund for goods and services purchased at home  with non-refundable aid to be submitted to the tax office must comprise:

a/ A copy of the decision approving the project or non-project activity or the investment decision together with the project or non-project activity document;

b/ A copy of the state budget revenue-expenditure recording order for goods and services purchased at home, for projects or non-project activities funded with recurrent expenditure sources, or a written request for payment of capital (in case of receipt of aid funds belonging to state budget revenues and allocated under public investment plans);

c/ Other documents as prescribed in the tax laws.

d/ In case the tax refund dossier prescribed in the law on tax administration differs from that prescribed in this Clause, the law on tax administration shall prevail.

3. Taxes, charges and fees must comply with current regulations on taxes, charges and fees.

4. In case of receipt of aid funds belonging to state budget revenues, the project owner shall, after goods are delivered and received, make a written request for revenue-expenditure recording and send it, together with a dossier, to the State Treasury for recording state budget revenues and expenditures in accordance with law. A dossier for revenue and expenditure recording must comprise:

a/ A copy of the decision approving the project document or the investment decision and the project document;

b/ For imported goods: copies of the following documents: contract, bill of lading or another equivalent transportation document, commercial invoice or imported goods declaration in case no commercial invoice is available. For goods purchased at home copies of the following documents: purchase and sale contract or value-added tax invoice and goods handover minutes;

c/ A competent authority’s decision to assign the estimates of non-reundable aid funds belonging to state budget revenues or the adjusted estimates in a year.

5. The State Treasury shall account in revenues and expenditures the prices of imported goods which are exclusive of taxes, charges and fees as prescribed by law.

6. The management of assets of aid amounts belonging to state budget revenues must comply with the law on public asset management.

7. For assets of an aid amount not belonging to state budget revenues:

a/ The aid amount owner shall open books for separately monitoring such assets;

b/ The management and use of assets of, and assets formed under, the project must comply with the agreement with the aid provider as stated in the approved project document;

c/ Upon the completion of the project, assets of, and assets formed under, the project shall be considered assets of the project owner and may not be purchased, sold, presented, donated or transferred in any form;

d/ In case the project owner changes or is divided, split, mergered or goes bankrupt, assets of the aid project shall be transferred to an organization with similar functions as prescribed by competent authorities for further implementation of the project (if the project has not yet been completed) or transferred to the managing agency as approved by the managing agency. If the above-mentioned solution cannot be realized, the managing agency shall report it to the Ministry of Finance for handling.

Article 25. Counterpart funds for preparation and implementation of aid amounts

1. It is required to sufficiently and promptly allocate counterpart funds for the preparation and implementation of aid amounts. The source, level and mechanism of counterpart funds must be consistent with expenditure items of the projects or non-project activities as agreed in the approved project or non-project activity documents.

2. Counterpart funds shall be used for:

a/ Operating expenses for the project management unit, including salaries, bonuses, allowances, office space, working facilities and administrative expenses;

b/ Expenses for design appraisal, approval of total estimates, and completion of investment, construction and other necessary administrative procedures;

c/ Expenses related to the contractor selection process;

d/ Expenses for conferences, seminars and professional training on the management and implementation of projects or non-project activities;

dd/ Expenses for receiving and disseminating international technologies, experiences and skills;

e/ Expenses for dissemination and advertisement of projects or non-project activities and community activities;

g/ Payment of taxes, customs fees and insurance premiums in accordance with current regulations;

h/ Expenses for payment of interest, deposits, commitment fees, and other related fees payable to the foreign partner;

i/ Expenses for receiving goods and equipment and domestic transportation (if any);

k/ Expenses for account-finalization and verification of final accounts of completed projects;

l/ Expenses for compensation, support and resettlement;

m/ Expenses for a number of basic operations of projects or non-project activities (survey, technical design, construction; construction of a number of work items, procurement of a number of equipment);

n/ Expenses for monitoring and evaluation activities; quality supervision and inspection, acceptance testing, handover, account-finalization, and auditing of projects or non-project activities;

o/ Contingency expenses;

p/ Other reasonable expenses;

q/ The use of funds from other sources to cover the above-mentioned expenses must comply with relevant laws, regulations of the aid providers, and the approved project or non-project activity documents.

3. For projects or non-project activities for which funds are fully allocated from the state budget: The managing agency shall balance counterpart funds in its annual budget estimates according to the decentralization of budget management and from other financial sources as specified by the law, clearly distinguish between development investment capital and recurrent expenditure corresponding to the content of expenditures of the project or project activity; sufficiently and promptly allocate counterpart funds in consistency with the schedule specified in the approved project or non-project activity document and the law on the state budget.

4. For a project or non-project activity funded by the state budget whose approval time does not coincide with the annual budget estimation cycle and for which counterpart funds have not been allocated: The managing agency shall send a written request to the Ministry of Finance for handling according to its competence or submit to the competent authority for consideration and decision the additional annual budget estimates.

In case the time for formulating counterpart fund plans for preparation and implementation of the project or non-project activity does not coincide with the annual budget plan formulation period, the managing agency shall balance it within the total allocated capital. If it is impossible to self-balance funds, the managing agency shall send a written request to the Ministry of Finance to consider and submit to the competent authority the decision on the advance of capital which shall be deducted from the subsequent year’s plan.

5. Expenditure norms for expenses from counterpart funds must comply with regimes on state budget expenditures and relevant laws.

Article 26. Taxes on aid amounts

Taxes on aid amounts must comply with current provisions of Vietnam’s law.

Article 27. Audit of aid amounts

1. Aid amounts belonging to state budget revenues shall be subject to state audit and independent audit as stated in the project documents.

2. Aid amounts not belonging to state budget revenues shall be subject to independent audit at the request of the aid donors.

Chapter V

STATE MANAGEMENT OF AID

Article 28. Contents of state management of aid

1. To promulgate, and organize the implementation of, legal documents on aid management and use in accordance with Vietnam’s law.

2. To provide information on management and use of non-refundable aid regulated by this Decree.

3. To supervise and evaluate the situation and results of management and use of non-refundable aid regulated by this Decree according to current regulations.

4. To handle violations and settle organizations’ and individuals’ complaints and denunciations related to aid management and use.

5. To commend Vietnamese agencies, organizations and individuals and aid providers for their achievements in the provision, management and use of aid.

Article 29. Tasks and powers of the Ministry of Finance

1. To act as the focal point in performing the state management of aid regulated by this Decree.

2. To assume the prime responsibility for drafting, submitting competent agencies for promulgation or promulgating legal documents on aid management and use according to its competence.

3. To give opinions on the content of aid amounts in accordance with this Decree.

4. To submit to the Prime Minister annual summarization reports on aid management and use; to propose solutions for raising efficiency of the management and use of aid regulated by this Decree.

5. To build, operate, and promulgate regulations for the management of, the National Database on Foreign Non-refundable Aid for Vietnam.

6. To examine the compliance with regulations on receipt, approval and implementation of aid amounts by aid recipients regulated by this Decree.

7. To promulgate documents guiding forms of reports for implementation of the reporting regime in accordance with this Decree.

Article 30. Tasks and powers of the Ministry of Foreign Affairs

1. To participate in the appraisal and provide comments on aid amounts in accordance with this Decree.

2. To supervise the implementation of aid amounts of foreign non-governmental organizations according to aid commitments and foreign non-governmental organizations’ compliance with operational fields and areas registered with competent state agencies.

3. To regularly and fully provide information on the issuance, renewal, modification and supplementation of registration and operation certificates of foreign non-governmental organizations and cooperation orientations with countries to serve as a basis for Vietnamese partners to mobilize and appraise aid from foreign non-governmental organizations in accordance with this Decree.

Article 31. Tasks and powers of the Ministry of Public Security

1. To guide and support Vietnamese agencies and organizations to receive and use aid amounts in compliance with Vietnam’s law on national security protection and social order and security maintenance.

2. To appraise within its competence and give its opinions on aid amounts to aid amount owners in accordance with this Decree.

3. To coordinate with related agencies in inspecting, examining and supervising the receipt and use of aid, ensuring national security and social order and safety.

4. To perform the tasks according to its competence when detecting signs of violation related to the receipt and use of aid amounts.

5. To review, verify, consider and approve personnel for foreign organizations and individuals participating in the implementation, management and supervision of aid projects, managing immigration, residence and other activities of foreigners within Vietnam’s territory, ensuring compliance with the project framework.

Article 32. Tasks and powers of the Ministry of Home Affairs

1. To assume the prime responsibility for appraising aid amounts according to its approval competence; to participate in the appraisal of and give opinions on the receipt of aid amounts with related contents in accordance with this Decree.

2. To annually summarize information on management and use of aid by organizations regulated by Vietnam’s law on associations, social funds and charitable funds. To submit annual reports to the Ministry of Finance for summarization and reporting to the Prime Minister.

3. To examine and supervise the receipt, management and use of aid by associations, social funds and charity funds according to its state management competence.

Article 33. Tasks and powers of managing agencies

In addition to the tasks and powers specified in Chapters I, II, III and IV of this Decree, managing agencies have the following tasks and powers:

1. To give opinions in the process of appraising and approving aid amounts on specialized fields under their management as assigned by the Government.

2. To assume the prime responsibility for appraising and summarizing opinions of related agencies to submit to the Prime Minister for consideration and approval aid amounts falling within the Prime Minister’s competence.

3. Heads of managing agencies shall approve aid amounts according to the competence specified in this Decree and take responsibility before law for their approval decisions.

4. Provincial-level People’s Committees shall assign provincial-level Departments of Finance to act as the focal points in managing and using aid amounts regulated by this Decree.

5. To promulgate the Regulation on management and use of aid within managing agencies in pursuance to this Decree and relevant legal documents.

6. To direct, guide and examine attached units in receiving, managing and using aid according to current regulations, and comply with the commitments with aid providers.

7. To supervise and evaluate the receipt and implementation of aid amounts approved by heads of managing agencies; to promptly detect and handle according to their competence problems, difficulties and violations in the process of organizing the receipt and use of aid or notify related state management agencies in charge of aid as mentioned in this Chapter for handling.

8. To fully and promptly allocate funds for preparation and counterpart funds for the implementation of aid amounts in accordance with the approved project or non-project activity documents.

9. To take responsibility for the quality, effectiveness and implementation progress of aid amounts in accordance with law.

10. To fully implement reporting regimes as prescribed by law.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 34. Organization of implementation

1. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and related organizations and individuals shall implement this Decree.

2. The Ministry of Finance shall assume the prime responsibility for, and coordinate with related agencies in, guiding the implementation of this Decree.

Article 35. Transitional handling and effect

1. For aid amounts which have been reported to managing agencies for consideration and approval or aid amounts the receipt of which has been reported to the Ministry of Finance for submission to the Prime Minister for consideration and approval before the effective date of this Decree, the collection of opinions, and appraisal and submission of aid amount dossiers to the competent authority for approval must comply with this Decree.

2. Aid amounts approved before the effective date of this Decree shall be subject to the financial management and reporting regime prescribed in the Government’s Decree No. 80/2020/ND-CP on management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam, and documents guiding the implementation of Decree No. 80/2020/ND-CP through December 31, 2025, except cases in which the aid provider transfers the ownership of project assets and equipment to the project owner upon the completion of the project, that must comply with current regulations.

3. From January 1, 2026, financial management of aid amounts belonging to state budget revenues specified in this Decree must comply with Law No. 89/2025/QH15 on the State Budget and guiding documents.

4. In case the legal documents referred to in this Decree are replaced, amended or supplemented, the replacing, amending or supplementing documents shall apply.

5. This Decree takes effect on December 8, 2025, and replaces the Government’s Decree No. 80/2020/ND-CP on management and use of non-refundable aid not belonging to official development assistance provided by foreign agencies, organizations and individuals for Vietnam.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
BUI THANH SON