Decree No. 04/2016/ND-CP amends and supplements certain articles of Decree No. 52/2009/ND-CP dated June 3, 2009, of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Property.

DECREE

Provincial People's Committees set specific pricesto amend,, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP amending certain Articles of Decree No. 52/2009/NĐ-CP

dated June 3, 2009 of the Government detailing

and guidingFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS195/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions and measures to enforce the Law on Publishingi Pursuant to Decree No. 11/2020/NĐ-CP dated October 15, 2020 of the Government detailing implementation of certain provisions and measures for organizing the implementation of the Law on Petitions;No. 1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM. the Law on Management and Use of State Property

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Pursuant to the Law on Government Organization dated 1export,

Pursuant to the Law on Management and Use of State Propertyn ldated June 3, 2008;

Pursuant to the Land Law dated July 29, 11 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;13;

Pursuant to the Law on State Budget dated December 16, 2002;

At the proposal of the Minister of Finance,

The Government promulgates this Decree amending and supplementing certain Articles of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP the Law on Management and Use of State Property.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS195/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions and measures to enforce the Law on Publishingi Pursuant to Decree No. 11/2020/NĐ-CP dated October 15, 2020 of the Government detailing implementation of certain provisions and measures for organizing the implementation of the Law on Petitions;No. 1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM. Article 1. Amending and supplementing certain Articles of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government

1. Amending and supplementing Article 37 as follows:

"Article 37. Management and use of state property at public service units

1. Based on the conditions stipulated in Article 37a of this Decree, ministries, central agencies, provincial People's Committees shall review all public service units under their management to determine:

a) Public service units meeting the conditions for the State to determine the value of assets to be transferred to the unit for management in accordance with the Law on Management and Use of State Property (referred to as self-financing public service units);

b) Public service units not meeting the conditions for the State to determine the value of assets to be transferred to the unit for management in accordance with the Law on Management and Use of State Property (referred to as non-self-financing public service units).

2. For units specified in Point a Clause 1 of this Article, ministries, central agencies, provincial People's Committees shall issue a document confirming that they meet the conditions for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises and instruct the implementation of subsequent tasks to have the asset value determined for management under the capital transfer mechanism for enterprises as provided for in Articles 38 and 39 of this Decree.

The main contents of the document confirming that a public service unit meets the conditions for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises include:

a) The name of the public service unit confirmed as a public service unit meeting the conditions for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises;

b) The responsibilities of the public service unit in inventorying, classifying, determining the value of assets, and submitting to the competent authority for decision on transferring assets;

c) The deadline for implementing the tasks prescribed in Articles 38 and 39 of this Decree.

3. For non-self-financing public service units, investment construction, procurement, leasing, use, repair, maintenance, reallocation, recovery, liquidation, sale, destruction, inventory, accounting, reporting, disclosure, inspection, and audit of state property shall be carried out in accordance with the regulations applicable to state agencies under Chapter III of the Law on Management and Use of State Property and Chapter II of this Decree. Specifically, revenue from the liquidation of assets by non-self-financing public service units shall be used to supplement the Development Fund for Public Services.

4. For self-financing public service units, the management and use of state property shall be implemented in accordance with Articles 30, 31, 32, and 33 of the Law on Management and Use of State Property and Articles 38 to 51 of this Decree. The use of state property for production, business services, leasing, joint ventures, and joint operations must be declared and reported for registration in the National Database on State Property. The Ministry of Finance shall provide detailed guidance on the declaration and reporting of information on state property used for production, business services, leasing, joint ventures, and joint operations into the National Database on State Property."

2. Supplementing Article 37a as follows:

"Article 37a. Conditions for public service units to be eligible for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises

1. A public service unit eligible for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises is a public service unit belonging to one of the following types:development c) Public service units partially self-funding regular expenses.

2. The determination of the type of public service unit as stipulated in Clause 1 of this Article shall be based on the current laws regarding the self-management mechanism of public service units and the approved self-management plan applied at the time of issuing the document confirming that the public service unit meets the conditions for the State to determine the value of assets to be transferred to the unit for management under the capital transfer mechanism for enterprises."

a) Public service units that self-fund regular expenses and investment costs;

b) Public service units that self-fund regular expenses;

3. Amending and supplementing Article 38 as follows:

"Article 38. Determining the value of state property to be transferred to self-financing public service units

1. All state property managed and used by self-financing public service units shall be valued for transfer to the unit, except for the assets specified in Clause 2 of this Article.

2. Assets not subject to valuation for transfer to self-financing public service units for management include:

a) Assets leased, borrowed, or received as joint venture or joint operation contributions from other organizations and individuals and other assets not belonging to the unit;

b) Unused, stagnant, or pending liquidation assets for which the unit is responsible for handling according to the current regulations. In cases where the unit has not been able to handle these assets by the time of valuation, the unit shall continue to store them and report to the competent authority in accordance with the law on management and use of state property to decide on handling and assign responsibility for organizing the handling;

c) The portion of land area allocated to the unit for housing for officials, civil servants, and employees who meet the conditions for transfer to the provincial People's Committee for management and disposal in accordance with current laws.

If the housing and land do not meet the conditions for transfer to the provincial People's Committee, the unit shall be responsible for reorganizing them in accordance with current regulations. After reorganization, if the unit continues to use the land, it shall be valued for transfer to the unit;

d) The portion of land area granted to public service units for annual rent."

In the case where the house and land do not meet the conditions for transfer to the People's Committee of the province, the responsible unit shall rearrange according to current regulations. If the unit continues to be allowed to use the property after rearrangement, it shall determine the value for transfer to the unit;

d) The area of land granted by the State to public service organizations for lease with annual rent payment;

đ) Assets of projects where public service units are the project owners but for which there has been no decision on disposal by the competent authority.

3. The determination of the value of state assets to be transferred to public service units for self-financing management must ensure the following principles:

a) For state assets that are land use rights, the value of the land use rights shall be determined according to the land price in the Land Price Table issued by the Provincial People's Committee, multiplied by (x) the land price adjustment coefficient prescribed by the Provincial People's Committee applicable at the time of determining the value of the land use right in the asset value of the unit;

b) For other state assets, the value of the asset shall be determined based on the remaining value of the asset recorded in the accounting books at the time of determining the asset value;

c) For state assets that have not been accounted for, for which depreciation has not been calculated for the period of use, or for which depreciation has been fully calculated but are still usable, the head of the unit shall establish a Council to determine the remaining value of the asset at the time of determining the asset value. The members of the Council to determine the remaining value of the asset shall be chaired by the head of the public service unit. Other members include representatives from the superior administrative agency, the financial accounting department of the unit, experts or specialists in asset management, and representatives from other relevant agencies.

4. Within six months from the date of receipt of the document confirming that the public service unit meets the conditions for the State to determine the value of assets to be transferred to the unit for management under the mechanism of capital transfer to enterprises as stipulated in Clause 2, Article 37 of this Decree, the public service unit with self-financing management must complete the inventory, classification, and determination of the asset value.

5. Within fifteen days from the completion of the asset value determination, the public service unit with self-financing management is responsible for submitting to the competent authority specified in Clause 6 of this Article to decide on the transfer of state assets to the public service unit with self-financing management.

The application dossier for the decision to transfer state assets to public service units with self-financing management includes:

a) A document from the public service unit requesting capital transfer (original), specifying in detail: The list of assets (type, quantity, value) determined for capital transfer; the list of assets not determined for capital transfer, and the list of assets proposed for disposal;

b) Inventory records and asset classification (copy);

c) Asset valuation dossier for capital transfer (copy).

6. Authority to decide on the transfer of state assets to public service units with self-financing management for management:

a) The Minister, Head of central agencies decides or delegates the authority to decide on the transfer of state assets to public service units with self-financing management within their jurisdiction;

b) The Provincial People's Committee decides on the transfer of state assets to public service units with self-financing management within their jurisdiction;

c) The District People's Committee decides on the transfer of state assets to public service units with self-financing management within their jurisdiction.

7. Within fifteen days from the date of receiving the full dossier from the public service unit with self-financing management, the competent authority specified in Clause 6 of this Article shall decide on the transfer of state assets to the public service unit with self-financing management.

8. The Ministry of Finance shall provide detailed guidance on the determination of the value of state assets to be transferred to public service units with self-financing management, and the content of the decision to transfer state assets to public service units with self-financing management".

4. Amend and supplement Article 39 as follows:

 "Article 39. Organization of transferring state assets to public service units with self-financing management

1. Within fifteen days from the date the competent state agency specified in Clause 6 of Article 38 of this Decree decides to transfer assets to public service units under the mechanism of capital transfer to enterprises, the Ministries and central agencies organize the transfer of state assets to public service units under central management and send copies of the asset handover record to the Ministry of Finance for monitoring; the Provincial People's Committee organizes the transfer of state assets to public service units within its jurisdiction; the District People's Committee organizes the transfer of state assets to public service units within its jurisdiction.

2. The head of the unit is the recipient of the assets and is responsible to the State for the preservation, development of the transferred state assets and other obligations as prescribed by law.

3. The transfer and receipt of state assets to public service units must be documented in a record. The main contents of the record include:

a) The party transferring the assets;

b) The party receiving the assets;

c) List of assets transferred and received (type, quantity, value);

d) Responsibilities of the transferring and receiving parties;

đ) List of related documents and files.

4. For public service units that have a document confirming they meet the conditions for the State to determine the value of assets to be transferred to the unit for management under the mechanism of capital transfer to enterprises as stipulated in Clause 2, Article 37 of this Decree but have not yet received a decision from the competent authority to transfer assets, the unit continues to manage and use state assets in accordance with the provisions of the law applicable to public service units that self-finance all or part of their regular operating expenses before the effective date of the Law on Management and Use of State Assets."

5. Amend and supplement Article 45 as follows:

"Article 45. Depreciation of fixed assets at public service units with self-financing management

1. Public service units with self-financing management that have a decision from the competent authority allowing the application of enterprise financial mechanisms or are subject to fully calculating depreciation of fixed assets into the cost of public services according to the schedule prescribed in Article 10 of Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government on the self-management mechanism of public service units shall implement management, use, and accrue depreciation of fixed assets in accordance with the regulations."

2. For public service units with financial autonomy remaining, depreciation must be recorded for fixed assets used in production, business services, joint ventures, or joint operations without forming new legal entities or leased out in accordance with the law.

3. The scope of fixed assets subject to depreciation includes:

a) Fixed assets used entirely for production, business services, joint ventures, or joint operations;

b) Fixed assets used partly for production, business services, joint ventures, or joint operations and partly for activities according to the unit's functions and tasks.

4. The Ministry of Finance shall provide detailed regulations on this matter.

Article 2. Effective Date

1. This Decree takes effect from February 20, 2016.

2. Transitional measures:

a) The deadline for reviewing and confirming public service units meeting the conditions for the State to determine asset values to transfer management rights under the capital allocation mechanism for enterprises is three months from the date this Decree takes effect.

Annually, Ministries, central agencies, provincial People's Committees shall review and supplement for public service units that have not yet achieved financial autonomy and newly established public service units; if these units meet the conditions for the State to determine asset values to transfer management rights under the capital allocation mechanism for enterprises, they shall issue a confirmation document stating that the units meet the conditions for the State to determine asset values to transfer management rights under the capital allocation mechanism for enterprises and instruct the implementation of subsequent procedures to determine asset values to transfer management rights under the capital allocation mechanism for enterprises; at the same time, compile the situation of determining asset values to transfer management rights under the capital allocation mechanism for enterprises into the annual report on the management and use of state assets to be submitted to the Ministry of Finance for consolidation and reporting to the Government;

b) Public service units that have been authorized by competent authorities to manage assets under the capital allocation mechanism for enterprises before the effective date of this Decree shall continue to manage and use allocated state assets in accordance with the provisions applicable to public service units with financial autonomy;

c) For public service units with financial autonomy but without a decision from the competent authority to manage assets under the capital allocation mechanism for enterprises, but which have a document recognizing them as meeting the conditions for the State to determine asset values to transfer management rights under the capital allocation mechanism for enterprises or have completed inventory and valuation of assets in accordance with Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government, they shall proceed with subsequent steps as stipulated in Article 1 of this Decree; there is no need to repeat steps already completed.

3. In cases where the assets of public service units guaranteed by the State for regular expenses can be used for leasing, joint ventures, or joint operations, and the public service units have an effective plan for using assets and ensure compliance with the requirements set forth in the Law on Management and Use of State Assets, the Minister, Head of Central Agencies (for public service units under central management) and the People's Committee of the province (for public service units under local management), after obtaining the opinion of the Ministry of Finance, shall decide on determining the value of state assets to transfer management rights under the capital allocation mechanism for enterprises. The management and use of assets after being determined the value of state assets to transfer management rights under the capital allocation mechanism for enterprises shall be carried out in accordance with the provisions on the management and use of state assets at public service units with financial autonomy.

The Ministry of Finance shall guide the preparation of plans for using assets for leasing, joint ventures, or joint operations, procedures for determining asset values to transfer management rights, and the management and use of funds obtained from using assets for leasing, joint ventures, or joint operations; it shall be responsible for inspecting the implementation.

4. Ministers, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Heads of other Central Agencies, Chairmen of Provincial People's Committees directly under the Central Government, and related organizations are responsible for implementing this Decree./.