Circular No. 07/2014/TT-BTC detailing and guiding the implementation of administrative penalties in the management and use of state assets as prescribed in Government Decree No. 192/2013/NĐ-CP dated November 21, 2013.

CIRCULAR

Regulations detailing and guiding the implementation of administrative penalties for violations in the field of managing and using state assets as prescribed in Decree No. 192/2013/NĐ-CP dated November 21, 2013 of the Government.

Based on Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing certain provisions and measures to implement the Law on Handling Administrative Violations.

Based on Decree No. 192/2013/NĐ-CP dated November 21, 2013 of the Government detailing the imposition of administrative penalties for violations in the field of managing and using state assets; practicing thrift and combating waste; national reserves; state treasuries.

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Pursuant to the proposal of the Director of the State Asset Management Agency,i hereby promulgates this Circular detailing and guiding the implementation of administrative penalties for violations in the field of managing and using state assets as prescribed in Decree No. 192/2013/NĐ-CP dated November 21, 2013 of the Government detailing the imposition of administrative penalties for violations in the field of managing and using state assets; practicing thrift and combating waste; national reserves; state treasuries.i This Circular details and guides the implementation of administrative penalties for violations in the field of managing and using state assets as prescribed in Decree No. 192/2013/NĐ-CP dated November 21, 2013 of the Government detailing the imposition of administrative penalties for violations in the field of managing and using state assets; practicing thrift and combating waste; national reserves; state treasuries (hereinafter referred to as Decree No. 192/2013/NĐ-CP).

Article 2. The subject matter.1Organizations, units (collectively referred to as organizations), individuals who commit administrative violations in the field of managing and using state assets.1The authority having the power to impose administrative penalties in the field of managing and using state assets."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Other related entities involved in imposing administrative penalties in the field of managing and using state assets. lArticle 3. Principles for determining the form of penalty and fine amount. lThe warning penalty shall be applied in the following cases:

Pursuant to DecreeDecree No. 149/2016/NĐ-CP dated November 11, 2016 amending and supplementing Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government detailing and guiding the implementation of some provisions of the Law on Prices;Imposing penalties for acts stipulated in Clause 1, Article 16 of Decree No. 192/2013/NĐ-CP;amendFor acts that can be subject to one of two main forms of punishment (warning or fine) as prescribed in Clause 1, Article 13, Point a, Clause 4, Article 14, Clause 1, Article 15, Clause 2, Article 16, Clause 7, Article 18, Clause 1, Article 19, Clause 4, Article 19, Clause 5, Article 19, Clause 1, Article 20, Clause 1 and Clause 2, Article 21 of Decree No. 192/2013/NĐ-CP, the warning penalty shall be applied for the first violation and without aggravating circumstances. organizational structure of the Minister of Finance;

For acts that only prescribe a fine or do not meet the conditions for applying the warning penalty, the specific fine amount shall be determined as follows: reason The specific fine amount for a single administrative violation without aggravating or mitigating circumstances is the midpoint of the fine range prescribed for such act. The midpoint of the fine range is determined by averaging the maximum and minimum levels of the fine range;

1. Selling state property through public listing."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."For each mitigating or aggravating circumstance, the fine amount is reduced or increased by 20% from the midpoint of the fine range prescribed for such act, but it must not be lower than the minimum level and higher than the maximum level of the fine range; lWhen determining the fine amount for an act with both mitigating and aggravating circumstances, the mitigating circumstances shall offset the aggravating circumstances according to the principle that one mitigating circumstance offsets one aggravating circumstance. After offsetting, if there are still mitigating or aggravating circumstances, they shall be applied according to the provisions of this paragraph.No. The source of funds for fines paid by organizations and individuals who have been penalized shall not use state budget funds or funds derived from the state budget to pay fines and remedy consequences caused by their violations. In the case of penalizing an organization, after implementing the penalty decision, the organization being penalized shall identify the individual responsible for causing the administrative violation and determine their legal responsibility, including paying back the fine amount and remedying the consequences caused by their violation according to the degree of violation of that individual as prescribed by law and the regulations on managing and using state assets of the organization."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."nh trong lĩnh vực quản lýintention, sử dụng tài sản nhà nước; thực hành tiết kiệm chống lãng phí"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."; dự trữ quốc gia; kho bạc nhà nước.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Thông tư này quy định chi tiết và hướng dẫn thực hiện việc xử phạt vi phạm hành chính trong lĩnh vực quản lý, sử dụng tài sản nhà nước theo quy định tại Nghị định số 192/2013/NĐ-CP ngày 21 tháng 11 năm 2013 của Chính phủ quy định việc xử phạt vi phạm hành chính trongđổ ịnh vực quản lý, sử dụng tài sản nhà nước; thực hành tiết kiệm chống lãng phí; dự trữ quốc gia; kho bạc nhà nước (sau đây gọi tắt là Nghị định số 192/2013/NĐ-CP). lịnh vực quản lý, sửđổ dụng tài sản nhà nước; thực hành tiết kiệm chống lãng phí; dự trữ quốc gia; kho bạc nhà nước (sau đây gọi tắt là Nghị định số 192/2013/NĐ-CP).

Điều 2. Đốii Scope of application

1. Cơ quan, tổ chức, đơn vị (sau đây gọi chung là tổ chức), cá nhân có hành vi vi phạm hành chính trong lĩnh vực quản lý, sử dụng tài sản nhà nước.

2. Người có thẩm quyền xử phạt vi phạm hành chính trong lĩnh vực quản lý, sử dụng tài sản nhà nước.

3. Các đối tượng khác có liên quan đến xử phạt vi phạm hành chính trong lĩnh vực quản lý, sử dụng tài sản nhà nước.

3. Amend Clause 3 Article 2 as follows:iều 3. Nguyên tắc xác định hình thức xử phạt và mức phạt tiền

1. Hình thức xử phạt cảnh cáo được áp dụng trong các trường hợp sau:

a) Xử phạt hành vi quy định tại khoản 1 Điều 16 Nghị định số 192/2013/NĐ-CP;

b) Đối với các hành vi được áp dụng một trong hai hình thức xử phạt chính (phạt cảnh cáo hoặc phạt tiền)onn) quy định khoản 1 Điềuon13, điểm a khoản 4 Điềudevelopment14, khoản 1 Điều 15, khoản 2 Điều 16, khoản 7 Điều 18, khoản 1 Điều 19, khoản 4 Điều 19, khoản 5 Điều 19, khoản 1 Điều 20, khoản 1 và khoản 2 Điều 21 Nghị định số 192/2013/NĐ-CP thìonhình thức xử phạt cảnh cáo được áp dụng đối với vi phạm lần đầu và không có tình tiết tăng nặng.ì Đối với những hành vi chỉ quy định hình thức phạt tiền hoặc không đủ điều kiện áp dụng hình thức xử phạt cảnh cáo, mức phạt tiền cụ thể được xác định như sau:amendMức tiền phạt cụ thể đối với một hành vi vi phạm hành chính không có tình tiết tăng nặng hoặc giảm nhẹ là mức trung bình của khung tiền phạt được quy định đối với hành vi đó. Mức trung bình của khung tiền phạt được xác định bằng trung bình giữa mức tối đa của khung hình phạt và mức tối thiểu của khung hình phạt;

2. Cứ một tình tiết giảm nhẹ hoặc tăng nặng thì mức tiền phạt được giảm hoặc tăng 20% so với mức trung bình của khung tiền phạt được quy định đối với hành vi đó, nhưng không được thấp hơn mức tối thiểu và không được cao hơn mức tối đa của khung hình phạt;

a) Khi xác định mức phạt tiền đối với hành vi vi phạm vừa có tình tiết giảm nhẹ, vừa có tình tiết tăng nặng thì xem xét giảm trừ tình tiết tăng nặng theo nguyên tắc có một tình tiết giảm nhẹ được giảm trừ một tình tiết tăng nặng. Sau khi giảm trừ, nếu còn tình tiết giảm nhẹ hoặc tăng nặng thì áp dụng theo quy định tại điểm b khoản này.logoNguồn kinh phí nộp phạt của tổ chức, cá nhân bị xử phạt vi phạm không được sử dụng tiền ngân sách nhà nước hoặc tiền có nguồn gốc từ ngân sách nhà nước để nộp phạt và khắc phục hậu quả do hành vi vi phạm của mình gây ra. Trường hợp xử phạt tổ chức thì sau khi chấp hành quyết định xử phạt, tổ chức bị xử phạt xác định cá nhân có lỗi gây ra vi phạm hành chính và xác định trách nhiệm pháp lý, bao gồm cả việc nộp lại khoản tiền phạt và khắc phục hậu quả do hành vi vi phạm của mình gây ra tương ứng với mức độ vi phạm của cá nhân đó theo quy định của pháp luật và Quy chế quản lý, sử dụng tài sản nhà nước của tổ chức.

b) trong lĩnh vực quản lý, sử dụng tài sản nhà nước, công chức được giao nhiệm vụ kiểm tra việc chấp hành pháp luật về quản lý, sử dụng tài sản nhà nước quy định tại khoản 1 Điều 22 Nghị định số 192/2013/NĐ-CP phải lập biên bản ngay tại thời điểm phát hiện hành vi vi phạm.No.u Biên bản số 01 kèm theo Nghị định số 81/2013/NĐ-CP ngày 19 tháng 7 năm 2013 của Chính phủ quy định chi tiết một số điều và biện pháp thi hành Luật xử lý vi phạm hành chính (sau đây gọi tắt là Nghị định số 81/2013/NĐ-CP).N ||| declaration of customs import procedures. SỬ DỤNG TÀI SẢN NHÀ NƯỚC TẠI CƠ QUAN, TỔ CHỨC, ĐƠN VỊ

c) uản lý, sử dụng tài sản nhà nước và các văn bản quy định chi tiết thi hành;policiesp mua sắm tài sản là phương tiện đi lại, máy móc, trang thiết bị làm việc vượt về số lượng so với tiêu chuẩn, định mức: Giá trị vượt/01 đơn vị tài sản được xác định bằng đơn giá của tài sản đó theo giá mua ghi trên hóa đơn hoặc hợp đồng mua sắm tài sản; This Circular applies to individuals who have worked at the Ministry of Justice, Provincial Legal Departments, and relevant agencies and organizations that perform tasks within one of the fields listed in Article 3 of this Circular after ceasing to hold their positions. ng mua sắm tài sản trừ đi (-) giá trị tài sản theo tiêu chuẩn, định mức do cơ quan nhà nước có thẩm quyền quy định; giện tích được sử dụng theo tiêu chuẩn, định mức nhân với (x) đơn giá mua bình quân theo hóa đơn (hoặc theo hợp đồng mua sắm tài sản). point thi hành;

3. n đi lại, máy móc, trang thiết bị làm việc) so với tiêu chuẩn nhà cung cấp dịch vụ cho thuê tài sản đối với các trường hợp theo quy định của pháp luật phải thực hiện đấu thầu.đổ ng giá ghi trong hợp đồng được xác định bằng (=) số lượng (khối lượng) nhân với (x) đơn giá thuê nhân với (x) thời hạn thuê ghi trong hợp đồng;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP trị hợp đồng thuê được tính theo số tiền thuê tài sản thực tế đã trả kể cả phần tiền thuê trả trước nếu có tính đến thời điểm ra quyết định xử phạt hành chính. ltrí, sử dụng tài sản nhà nước vượt tiêu chuẩn, định mứcdevelopment u chuẩn, định mức được thực hiện theo quy định tại khoản 1 Điều 7 Nghị định số 192/2013/NĐ-CP. Một số nội dung được quy định cụ thể như sau:policies duringn lang thi hành;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP .

Article 4. Establishment of Administrative Violation Penalty Decisionitrí, sử dụng tài sản là phương tiện đi lại, máy móc, trang thiết bị làm việc vượt về số lượng so với tiêu chuẩn, định mức: Giá trị vượt được xác định bằng số lượng tài sản vượt nhân với (x) nguyên giá của tài sản ghi trong sổ kế toán; trường hợp trên sổ kế toán không theo dõi nguyên giá tài sản thì lấy theo giá trị mua sắm mới tài sản cùng loại hoặc có tiêu chuẩn kỹ thuật, công năng sử dụng tương đương trên thị trường tại thời điểm xảy ra vi phạm.

1. When discovering a violation, the authorized administrative violation penalty authority within the field of state asset management and use, as well as civil servants assigned to inspect compliance with laws on state asset management and use as stipulated in Clause 1, Article 22 of Decree No. 192/2013/NĐ-CP must immediately establish a record at the time of discovery of the violation. trĐiều 8. Hành vi bố trí, sử dụng tài sản nhà nước trái pháp luật

2. The record must be established in accordance with the Model Record No. 01 attached to Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing certain provisions and measures for implementing the Law on Handling Administrative Violations (hereinafter referred to as Decree No. 81/2013/NĐ-CP).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 BOARDSBố trí, sử dụng máy móc, trang thiết bị làm việc, tài sản khác vào mục đích cá nhân.

Chapter II

ADMINISTRATIVE VIOLATION PENALTIES IN THE MANAGEMENT AND USE OF STATE ASSETS AT ORGANIZATIONS AND UNITS

Đối với cơ quan nhà nước, đơn vị sự nghiệp công lập chưa tự chủ tài chính sử dụng tài sản nhà nước vào mục đích sản xuất, kinh doanh dịch vụ, cho thuê, liên doanh, liên kết thì xử phạt theo quy định tại khoản 2 Điều 7 Nghị định số 192/2013/NĐ-CP và khoản 1 Điều này; không xử phạt theo quy định tại Điều 12 Nghị định số 192/2013/NĐ-CP và Điều 13 Thông tư này.

3. Amend Clause 3 Article 2 as follows:iArticle 5. Violations concerning procurement of state assets

The handling of violations concerning procurement of state assets shall be carried out in accordance with Article 5 of Decree No. 192/2013/NĐ-CP. Some specific contents are provided as follows:concerning the classification and determination of state management authority in the field of crop production as follows:

1. Conducting procurement of state assets without a decision from the competent authority as stipulated in Clause 1, Article 5 of Decree No. 192/2013/NĐ-CP is the act of procuring state assets at the time of implementation without a decision from the competent authority. The authority to decide on the procurement of state assets shall be implemented in accordance with the Law on Management and Use of State Assets and related detailed implementing regulations; Article 24Management and use of state assets and detailed implementing regulations;policiesdetailed guidance on the Ordinance on preferential treatment for persons who have rendered meritorious service to the revolution;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 BOARDS||

2. Not conducting centralized procurement for types of assets listed in the centralized procurement catalog as stipulated in Clause 2, Article 5 of Decree No. 192/2013/NĐ-CP, determined each time procurement is conducted;

3. Procuring state assets exceeding standards and quotas prescribed by the competent authority as stipulated in Clause 3, Article 5 of Decree No. 192/2013/NĐ-CP is the act of procuring state assets exceeding area (for office space), quantity, and price (for means of transportation, machinery, and working equipment) compared to the standards and quotas prescribed by the competent authority;rime Minister cDetermining the excess value compared to the standards and quotas as the basis for punishment is specified as follows:

4. For procurement of means of transportation, machinery, and working equipment exceeding quantity compared to standards and quotas: The excess value per unit of asset is determined by the purchase price recorded on the invoice or procurement contract;

a) If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalThe purchase of means of transportation, machinery, and work equipment exceeding standards and quotas: The value exceeding one unit of such property shall be determined based on the purchase price recorded on the invoice or procurement contract for that asset;No. ||

b) In cases where means of transportation, machinery, and working equipment are procured within the quantity but exceed the price compared to standards and quotas: The excess value is determined by the purchase value recorded on the invoice or procurement contract minus (-) the value of the asset according to the standard and quota prescribed by the competent authority;ồpurchase price;ắValue of the asset exceeding the standard and quota set forth by competent state authorities;rime Minister c||

c) In cases where office space is procured exceeding standards and quotas: The excess value is determined by the difference between the actual area used minus (-) the area allowed according to the standard and quota multiplied by (x) the average purchase price recorded on the invoice (or according to the procurement contract); For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;The area used according to the standard and quota multiplied by (x) the average purchase price according to the invoice;N ||| declaration of customs import procedures. (or according to the procurement contract);national||

3. Amend Clause 3 Article 2 as follows:iArticle 6. Violations concerning leasing of assets

The handling of violations concerning leasing of assets shall be carried out in accordance with Article 6 of Decree No. 192/2013/NĐ-CP. Some specific contents are provided as follows:

1. Conducting leasing of assets without a decision from the competent authority as stipulated in Clause 1, Article 6 of Decree No. 192/2013/NĐ-CP is the act of signing a lease contract without a decision from the competent authority;

The authority to decide on leasing assets shall be implemented in accordance with the Law on Management and Use of State Assets and related detailed implementing regulations, guiding ||

2. Leasing assets exceeding standards and quotas as stipulated in Clause 1, Article 6 of Decree No. 192/2013/NĐ-CP is the act of leasing assets for organizational activities exceeding area (for office space) and quantity (for means of transportation, machinery, and working equipment) compared to standards and quotas;ệExceeding the standard and quota for means of transportation, machinery, and work equipment compared to the service provider's rental fee;rime Minister c||

3. Selecting service providers for leasing assets not in accordance with prescribed forms and procedures as stipulated in Clause 1, Article 6 of Decree No. 192/2013/NĐ-CP includes:

a) Not publicly announcing the need to lease assets on mass media as required by laws on management and use of state assets;

b) Not conducting bidding when selecting service providers for leasing assets in cases where bidding is required by law;Briefing signed on February 18, 2025||toFor cases where the law requires bidding, the rental fee shall be determined based on the price recorded in the contract;

4. Price trThe lease contract serves as the basis for punishment is determined as follows:

a) If the total value of the lease contract is clearly stated, it is determined based on the total value recorded in the contract;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP|| tr||ồ;

b) If the lease contract records quantity (volume), unit price, and lease period, the total value of the contract is calculated by multiplying the quantity (volume) by the unit price and lease period recorded in the contract;ì The total value of the contract is determined by multiplying (=) the quantity (volume) with (x) the rental price per unit and (x) the lease term recorded in the contract;

c) If the lease period is not clearly stated in the contract, the total lease value is calculated based on the actual rental payment made up to the date of the administrative penalty decision, including advance rental payments if any. price The value of the leasing contract is calculated based on the actual rental payment made, including prepaid rental fees if applicable up to the date of the administrative penalty decision;ầ||.

Article 7. Acts of misallocating and using state assets exceeding standards and quotasNo. ||i ||ướExceeding the standard and quota;

On Administrative Sanctions dated June 20, 2012; the Law Amending andệThe penalty for acts of misallocating and using state assets exceeding standards and quotas shall be implemented according to the provisions of Clause 1, Article 7 of Decree No. 192/2013/ND-CP. Some specific contents are stipulated as follows:iStandards and quotas are implemented in accordance with Clause 1, Article 7 of Decree No. 192/2013/NĐ-CP. Some specific provisions are as follows:

1. Acts of misallocating and using state assets exceeding standards and quotas as prescribed in Clause 1, Article 7 of Decree No. 192/2013/ND-CP refer to acts of misallocating and using state assets for users or user units that comply with the target group but exceed the area (for office premises), quantity or price level (for means of transportation, machinery,No. equipment for work); tr||policiessuch acts shall be subject to disciplinary action.

2. Determining the value exceeding the standard and quota is specified as follows:

a) In cases of misallocating and using state assets such as means of transportation, machinery, equipment for work exceeding the quantity compared to the standard and quota: The excess value is determined by multiplying the number of excess assets by (x) the original cost of the asset recorded in the accounting book; if the original cost of the asset is not tracked in the accounting book, it will be calculated based on the new purchase value of similar assets or those with equivalent technical specifications and usage functions on the market at the time of violation occurrence;No. Management and use of means of transportation, machinery, and work equipment exceeding the standard and quota: The excess value is determined by multiplying the number of excess assets with (x) the original cost of the asset recorded in the accounting books; in cases where the original cost of the asset is not tracked in the accounting books, it shall be determined based on the new purchase price of similar assets with equivalent technical specifications and usage functions on the market at the time of the violation;rime Minister c|| tr||of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs|| l||n l||

b) In cases of misallocating and using state assets such as means of transportation, machinery, equipment for work complying with the quantity but exceeding the price level compared to the standard and quota: The excess value is determined by multiplying the number of excess assets by (x) the difference between the original cost of the asset recorded in the accounting book minus (-) the asset value according to the standard and quota prescribed by competent state agencies;

c) In cases where the state asset is office premises: The excess value is determined by the difference between the actual area minus (-) the area according to the standard and quota multiplied by (x) the average unit price recorded in the accounting book; if there is no tracking in the accounting book, the unit price is calculated based on the investment cost per unit of buildings or works with equivalent technical standards issued by the Ministry of Construction applicable at the time of the violation occurrence. use Article 8. Acts of misallocating and using state assets for purposes other than intended

Article 8. Administrative Sanctions; FUNCTION ||i Acts of misallocating and using state assets for purposes other than intended as prescribed in Clause 2, Article 7 of Decree No. 192/2013/ND-CP refer to acts of misallocating and using state assets not in accordance with the purpose and usage function of the assets invested in, equipped, or purchased. Some specific cases are as follows:

1. Misallocating and using office premises, activity bases for public services as residential houses or for personal purposes;

a) Misallocating and using cars for transporting from residence to workplace for positions without transportation standards;Misuse of state assets;misallocating and using cars for work purposes for positions without car usage standards without approval from competent authorities; misallocating and using cars for personal purposes;

b) Misallocating and using machinery, equipment for work, and other assets for personal purposes. lFor state agencies and public service units not yet financially independent using state assets for production, business service provision, leasing, joint ventures, or joint operations, penalties shall be imposed according to Clause 2, Article 7 of Decree No. 192/2013/ND-CP and Clause 1 of this Article; they shall not be penalized according to Article 12 of Decree No. 192/2013/ND-CP and Article 13 of this Circular.rime Minister cFor financially independent public service units using state assets for production, business service provision, leasing, joint ventures, or joint operations not in compliance with regulations, penalties shall be imposed according to Article 12 of Decree No. 192/2013/ND-CP and Article 13 of

c) Using machinery, work equipment, and other assets for personal purposes.

2. For state agencies and public institutions without financial autonomy using state assets for production, business services, leasing, joint ventures, or joint operations, penalties shall be imposed in accordance with Clause 2, Article 7 of Decree No. 192/2013/NĐ-CP and Clause 1 of this Article; they shall not be penalized under Article 12 of Decree No. 192/2013/NĐ-CP and Article 13 of this Circular.

c) For public service units with financial autonomy using state assets for production, business services, leasing, joint ventures, or joint operations without complying with regulations, they shall be subject to administrative penalties as stipulated in Article 12 of Decree No. 192/2013/NĐ-CP and Article 13 of the consolidated document.g but not yet at the level requiring criminal prosecution.ng- When inspection results or disease surveillance indicate a risk of water contamination.

Article 9. Acts of lending state property without authorizationi ||.||

The penalty for acts of lending state property without authorization shall be implemented in accordance with Article 8 of Decree No. 192/2013/NĐ-CP.

Acts of lending state property without authorization refer to acts of allowing other organizations or individuals to use state property regardless of whether there is a loan agreement or not, and regardless of the duration of the loan.

3. Amend Clause 3 Article 2 as follows:iArticle 10. Acts of exchanging, giving, or presenting state property without authorization, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP||

The penalty for acts of exchanging, giving, or presenting state property without authorization shall be implemented in accordance with Article 9 of Decree No. 192/2013/NĐ-CP. Some specific provisions are as follows:

1. Acts of exchanging state property as stipulated in Clause 1 of Article 9 of Decree No. 192/2013/NĐ-CP refer to acts of using state property to exchange for property of other organizations or individuals without permission from the competent authority; of house Article 11. Acts of encroaching on office premises or facilities for public servicesdevelopment ||

2. The penalty for acts of encroaching on office premises or facilities for public services shall be implemented in accordance with Article 10 of Decree No. 192/2013/NĐ-CP.

Acts of encroaching on office premises or facilities for public services as stipulated in Article 10 of Decree No. 192/2013/NĐ-CP include:in Organizations or individuals currently using adjacent land moving boundary markers between parcels of land to expand the area or construct buildings encroaching on the space within the compound of office premises or facilities for public services of agencies, organizations, or units;

1. Organizations or individuals擅自使用土地或房产属于办公场所或公共服务设施的范围。

2. ||

a) ||iArticle 12. Acts of appropriating state assets

b) The penalty for acts of appropriating state assets shall be implemented in accordance with Article 11 of Decree No. 192/2013/NĐ-CP. intention Acts of appropriating state assets subject to administrative penalties refer to acts of holding or using state assets without permission from state agencies but not reaching the level of criminal prosecution.

|| State

Article 13. Acts of violating regulations on using state assets for production, business services, leasing, joint ventures, or joint operationsNo. The penalty for acts of violating regulations on using state assets for production, business services, leasing, joint ventures, or joint operations shall be implemented in accordance with Article 12 of Decree No. 192/2013/NĐ-CP.

Acts of using state assets for production, business services, leasing, joint ventures, or joint operations without a decision from the competent authority as stipulated in Clause 1 of Article 12 of Decree No. 192/2013/NĐ-CP refer to acts of using state assets for such purposes at the time of implementation without a decision from the competent authority.iAuthority to decide on the use of state assets for production, business services, leasing, joint ventures, or joint operations shall be carried out in accordance with the Law on Management and Use of State Assets and detailed implementing regulations and guidance documents. approving remediation and environmental recovery plans or remediation and environmental recovery plans Article 13. Acts violating the regulations on using state assets for production, business services, leasing, joint ventures, or joint operations.

3. Amend Clause 3 Article 2 as follows:iThe enforcement of administrative penalties for acts violating the regulations on using state assets for production, business services, leasing, joint ventures, or joint operations shall be carried out according to the provisions of Article 12 of Decree No. 192/2013/NĐ-CP.

1. Using state assets for production, business services, leasing, joint ventures, or joint operations without a decision from the competent authority as stipulated in Clause 1 of Article 12 of Decree No. 192/2013/NĐ-CP constitutes the act of using state assets for production, business services, leasing, joint ventures, or joint operations without a decision from the competent authority at the time of implementation.

2. The authority to decide on the use of state assets for production, business services, leasing, joint ventures, or joint operations shall be implemented in accordance with the Law on Management and Use of State Assets and detailed guiding documents.

3. Decree No. 192/2013/NĐ-CP. Some specific contents are as follows:

Article 14. Acts violating regulations on handling state assets

The imposition of administrative penalties for acts violating regulations on handling state assets shall be carried out in accordance with Article 14 of Decree No. 192/2013/NĐ-CP. Some specific contents are stipulated as follows:No. Article 192/2013/NĐ-CP includes acts such as causing loss of state assets or damaging them; causing loss, alteration, or deformation of parts and accessories of state assets;

1. The act of causing damage or loss of state assets as provided for in Clause 2, Article 14 of Decree No. 192/2013/NĐ-CP is the act of causing loss of assets or damaging assets; causing loss, alteration, or distortion of parts or accessories of the asset;councillORSRegarding the provisions of Article 192/2013/NĐ-CP, it refers to acts causing loss of state assets or damaging them; causing loss, alteration, or deformation of parts and accessories of state assets;

2. The act of declaring incorrectly the list or status of assets proposed for handling as provided for in Clause 4, Article 14 of Decree No. 192/2013/NĐ-CP is the act of declaring incorrectly the list or status of assets proposed for handling in the process of determining the method of handling assets not in accordance with regulations;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 BOARDSa) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.policiesconcerning the regulationpolicieson handling assets not in accordance with regulations;

3. Determining the amount of money to be returned corresponding to the value of lost or damaged assets as provided for in Point b, Clause 5, Article 14 of Decree No. 192/2013/NĐ-CP is stipulated as follows:

a) For assets that are lost or damaged irreparably, the amount of money to be returned is determined correspondingly with the price of purchasing new assets of the same type or having equivalent standards and functions on the market;

b) For assets that can be repaired, the amount of money to be returned is the cost of repairing such assets.

Article 15. Acts violating regulations on organizing the handling of state assets

The imposition of administrative penalties for acts violating regulations on organizing the handling of state assets shall be carried out in accordance with Article 15 of Decree No. 192/2013/NĐ-CP. Some specific contents are stipulated as follows:đổ The act of exceeding the prescribed time limit without implementing the disposal plan approved by the competent authority as provided for in Point a, Clause 1, Article 15 of Decree No. 192/2013/NĐ-CP is determined according to the disposal time limit specified in the decision on disposing of assets. In cases where the decision on disposing of assets does not specify a specific time limit, it shall be implemented in accordance with relevant laws. In cases where the competent authority approves the extension of the disposal plan, the prescribed time limit is determined according to the time limit after the extension;

1. Acts exceeding the prescribed deadline without implementing the asset disposal plan approved by the competent authority as stipulated in Point a, Clause 1 of Article 15 of Decree No. 192/2013/NĐ-CP are determined based on the disposal deadline specified in the asset disposal decision. In cases where the disposal decision does not specify a specific deadline, it shall be implemented in accordance with relevant laws. If the competent authority approves an extended disposal plan, the deadline will be determined based on the extended period;

2. The act of failing to implement or implementing inadequately the public announcement of auctioning state assets in accordance with the law on management and use of state assets as provided for in Clause 2, Article 15 of Decree No. 192/2013/NĐ-CP includes: point Clause 2 of Article 15 of theNo. Decree No. 192/2013/NĐ-CP includes:

a) Not posting the notice of auctioning state assets at the locations specified;

b) Not publicly announcing on mass media or announcing but not providing sufficient time for the auctioning of state assets in accordance with the law on management and use of state assets;

c) The content of the posted notice or public announcement is incomplete in accordance with the law on auctioning assets.

Article 16. Acts violating regulations on entering and using data on state assets

1. The imposition of administrative penalties for acts violating regulations on entering and using data on state assets shall be carried out in accordance with Article 16 of Decree No. 192/2013/NĐ-CP.

2. Using dataệon state assets in the National Database on State Assets for personal purposes without permission from the competent authority managing that database as provided for in Pointg Clause 3, Article 16 of Decree No. 192/2013/NĐ-CP is the act of using information stored in the National Database on State Assets for purposes other than those specified in Circular No. 123/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding the management and exploitation of the State Asset Registration Management Software without permission from the competent authority managing that database. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; The competent authority managing the National Database on State Assets is specifically stipulated as follows:

3. The State Asset Management Department under the Ministry of Finance for the National Database on State Assets;

a) Financial agencies of Ministries, central agencies, Departments of Finance of provinces,

b) centrally governed cities for the Database on State Assets of Ministries, central agencies, provinces, centrally governed cities;无效central city authorities for the State Asset Database;ướof Ministries, central agencies, provinces, and central cities;

c) Heads of agencies, organizations, units for the Database on State Assets of agencies, organizations, units.

Chapter III

ADMINISTRATIVE VIOLATION PENALTIES IN THE MANAGEMENT AND USE OF STATE ASSETS AT ORGANIZATIONS AND UNITS

USE OF ASSETS OF PROJECTS USING STATE CAPITAL

Article 17. Scope of Assets of Projects Utilizing State Capital

The assets of projects utilizing state capital as stipulated in Articles 17 and 19 of Decree No. 192/2013/NĐ-CP include:

1. Office premises and other assets attached to land; transportation means; machinery, equipment for work and other assets serving management activities of project management boards, agencies, and units implementing projects utilizing state capital;

2. Assets serving the operations of foreign experts, consulting contractors, supervisors, and construction entities executing ODA-funded and non-governmental foreign aid projects when the projects conclude and transfer to Vietnam;

3. Leased assets serving management activities of project management boards utilizing state capital;

4. Materials recovered from dismantling infrastructure works serving public interest and national interest that are old when constructing new infrastructure works;

Article 18. Violations of Asset Allocation Regulations for Projects Utilizing State CapitalNo.operation into joint-stock companies (hereinafter referred to as Decree No. 59/2011/ND-CP);

The imposition of administrative penalties for violations of asset allocation regulations for projects utilizing state capital shall be carried out according to the provisions of Article 17 of Decree No.No. Article 192/2013/NĐ-CP includes acts such as causing loss of state assets or damaging them; causing loss, alteration, or deformation of parts and accessories of state assets;

1. The act of purchasing assets without a decision from the competent authority as stipulated in Clause 1 of Article 17 of Decree No. 192/2013/NĐ-CP is an act of purchasing assets without a decision on asset allocation from the competent authority as prescribed by laws on the management, use, and disposal of assets of projects utilizing state capital;

2. The act of not conducting centralized procurement for types of assets listed in the centralized procurement catalog as stipulated in Clause 3 of Article 17 of Decree No.No. 192/2013/NĐ-CP is detailed as provided in Clause 2 of Article 5 of this Circular;

3. The act of purchasing assets exceeding standards and quotas set by state authorities as stipulated in Clause 4 of Article 17 of Decree No. 192/2013/NĐ-CP is detailed as provided in Clause 3 of Article 5 of this Circular;development ealthconcerning the classification and determination of state management authority in the field of crop production The determination of the value of assets exceeding standards and quotas is carried out as provided in Clause 4 of Article 5 of this Circular;

The act of violating regulations on leasing assets to serve management activities of projects utilizing state capital as stipulated in Clause 5 of Article 17 of Decree No. 192/2013/NĐ-CP is detailed as provided in Article 6 of this Circular.

4. Article 19. Violations of Regulations on the Use of Assets of Projects Utilizing State Capital

The imposition of administrative penalties for violations of regulations on the use of assets of projects utilizing state capital shall be carried out according to the provisions of Article 18 of Decree No. 192/2013/NĐ-CP. Some specific contents are as follows:

The act of allocating and using assets of projects utilizing state capital exceeding standards and quotas or not in accordance with the prescribed purposes as stipulated in Clause 1 of Article 18 of Decree No. 192/2013/NĐ-CP is detailed as provided in Articles 7 and 8 of this Circular.toThe determination of the value exceeding standards and quotas is carried out as provided in Clause 2 of Article 7 of this Circular;

1. The act of lending assets of projects utilizing state capital as stipulated in Clause 2 of Article 18 of Decree No. 192/2013/NĐ-CP is detailed as provided in Article 9 of this Circular;

The act of exchanging, giving, or presenting assets of projects utilizing state capital as stipulated in Clause 3 of Article 18 of Decree No. 192/2013/NĐ-CP is detailed as provided in Article 10 of this Circular;

2. The act of occupying office premises of project management boards utilizing state capital as stipulated in Clause 4 of Article 18 of Decree No. 192/2013/NĐ-CP is detailed as provided in Article 11 of this Circular; For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;The act of appropriating assets of projects utilizing state capital as stipulated in Clause 5 of Article 18 of Decree No. 192/2013/NĐ-CP is detailed as provided in Article 12 of this Circular; stipulating The act of violating regulations on the use of assets of projects utilizing state capital for production, business services, leasing, joint ventures, and joint operations as stipulated in Clause 6 of Article 18 of Decree No. 192/2013/NĐ-CP is detailed as provided in Article 13 of this Circular.development as stipulated in this Circular;

3. Acts of exchanging, giving, or presenting assets of projects funded by state capital as stipulated in Clause 3 of Article 18 of Decree No. 192/2013/NĐ-CP are guided specifically as stipulated in Article 10 of this Circular; For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;Acts of appropriating assets of projects funded by state capital as stipulated in Clause 5 of Article 18 of Decree No. 192/2013/NĐ-CP are guided specifically as stipulated in Article 12 of this Circular;

4. Acts violating the regulations on using assets of projects funded by state capital for production, business services, leasing, joint ventures, or joint operations as stipulated in Clause 6 of Article 18 of Decree No. 192/2013/NĐ-CP are guided specifically as stipulated in Article 13 of this Circular;

5. Acts violating the regulations on organizing the disposal of assets that have been established as state property as stipulated in Clause 2 of Article 21 of Decree No. 192/2013/NĐ-CP are guided specifically as stipulated in Article 15 of this Circular. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;Entities assigned the task of preparing the asset disposal plan do not prepare the disposal plan and report to the competent authority for approval;

6. When applying measures to mitigate adverse effects regarding the organization of asset disposal as stipulated in Clause 2 of Article 21 of Decree No. 192/2013/NĐ-CP, it is guided specifically as stipulated in Article 15 of this Circular.policies2- The information does not belong to the priority list of warning signs.y IMPLEMENTATION OF SOME MEASURES TO MITIGATE ADVERSE EFFECTSdevelopment number of

Article 20. Acts violating regulations on handling state-owned assets of projects using state capitali Handling of acts violating regulations on handling state-owned assets of projects using state capital shall be carried out in accordance with the provisions of Article 19 of Decree No. 192/2013/NĐ-CP. Some specific contents are stipulated as follows:

Failure to report

1. to the competent state authority to establish the State's ownership rights over assets transferred to the Government of Vietnam by project experts and consulting contractors as provided for in point b, Clause 1 of Article the Ministry of Public Security; Decree No. 192/2013/NĐ-CP is the act of exceeding the deadline prescribed without reporting 19 to the competent state authority to complete procedures to establish the State's ownership rights over such assets; not Selling, transferring, liquidating, or destroying assets without a decision from the competent authority as stipulated in Clause 3 of Article 19 of Decree No. 192/2013/NĐ-CP is the act of organizing the sale, transfer, liquidation, or destruction of assets at the time of implementation without a decision from the competent authority as prescribed by laws on managing and disposing of state-owned assets of projects using state capital; the Ministry of Public Security; Inaccurate declaration of asset inventory and condition for disposal

2. as stipulated in Clause 4 of Article 19 of Decree No. 192/2013/NĐ-CP is detailed as provided for in Clause 2 of Article 14 of this Circular;

3. Violations of regulations on organizing the disposal of state-owned assets of projects using state capital as stipulated in Clause 5 of Article 19 of Decree No. 192/2013/NĐ-CP are detailed as provided for in Article 15 of this Circular; stipulating Determining the amount to be returned corresponding to the value of lost or damaged assetsdevelopment as stipulated in Clause 6 of Article 19 of Decree No. 192/2013/NĐ-CP shall be implemented in accordance with the provisions of Clause 3 of Article 14 of this Circular.

4. HANDLING OF ASSETS WITH ESTABLISHED STATE OWNERSHIP RIGHTS

5. Article 21. Scope of assets with established state ownership rightsỏAssets with established state ownership rights are defined in Articles 20 and 21 of the Decree

Chapter IV

ADMINISTRATIVE VIOLATION PENALTIES IN THE MANAGEMENT AND USE OF STATE ASSETS AT ORGANIZATIONS AND UNITS

Assets confiscated and transferred to the state treasury according to the law are assets belonging to organizations and individuals but are confiscated and transferred to the state treasury according to court judgments, decisions, or other competent authority decisions;

Ownerless assets, lost or forgotten assets, buried or sunken assets, heirless estates, and goods remaining in customs-supervised areas are recognized

as having state ownership rights;No. Decree No. 192/2013/NĐ-CP includes:

1. Assets voluntarily transferred ownership rights to the state by organizations and individuals include: assets donated, gifted, contributed, or sponsored by domestic and foreign organizations and individuals to the Socialist Republic of Vietnam and other forms of transferring ownership rights to the state.3cm Article 22. Acts violating regulations on handling assets with established state ownership rights

2. Handling lof acts violating regulations on handling assets with established state ownership rights shall be carried out in accordance with the provisions of Article 21 of the Decree

3. Violations of the deadline for formulating plans for handling assets as prescribed by law

stipulated in Clause 1 of Article 21 of Decree No. 192/2013/NĐ-CP is the act of exceeding the prescribed deadline without formulating a plan for handling assets

On Administrative Sanctions dated June 20, 2012; the Law Amending andệor reporting to the competent authority for approval;periodViolations of regulations on organizing the disposal of assets with established state ownership rightsNo. Article 192/2013/NĐ-CP includes acts such as causing loss of state assets or damaging them; causing loss, alteration, or deformation of parts and accessories of state assets;

1. stipulated in Clause 2 of Article 21 of Decree No. 192/2013/NĐ-CP are detailedđổ as provided for in Article 15 of this Circular. lPROVISIONS ON IMPLEMENTATION OF CERTAIN REMEDIAL MEASURES TO MITIGATE CONSEQUENCES organizationCONTRACT FOR SALE AND ARRANGEMENT OF RESIDENTIAL HOUSING FOR RESIDENTS DISPLACED BY URBAN RENEWALN ||| declaration of customs import procedures. illegally collected fundsdevelopment due to the implementation of administrative violations

2. When applying measures to mitigate adverse effects, including the obligation to pay back the corresponding value of the violated assets and the illegal gains obtained from the implementation of administrative violations, the violators must pay into the state budget as stipulated in Article 24 of this Circular.y Central entities shall pay into the state budget for violations committed by central agencies, organizations, and units and related actions by other organizations and individuals involving assets managed by central agencies, organizations, and units.development Local entities shall pay into the local budget for violations committed by local agencies, organizations, and units and related actions by other organizations and individuals involving assets managed by local agencies, organizations, and units.

Chapter V

HANDLING ASSETS AFTER RECOVERY

Article 23. Principles for applying measures to remedy consequences involving the return of an equivalent amount of money corresponding to the value of the violated property, and the return of illegally obtained profits from the implementation of administrative violations.iWhen applying measures to remedy consequences involving the return of an equivalent amount of money corresponding to the value of the violated property, and the return of illegally obtained profits from the implementation of administrative violations, the violator organization or individual must pay into the state budget in accordance with Article 24 of this Circular. lperiodi Within five working days from the date of issuing the administrative violation penalty decision, the entity responsible for issuing the penalty decision as stipulated in Articles 23 and 24 of Decree No. 192/2013/NĐ-CP shall submit the file to the competent state agency in accordance with the law on management and use of state assets to issue a decision to recover state assets in accordance with the regulations on administrative violations in the field of management and use of state assets.≥ 25 kg One original copy;utedone copy;

dated March 1, 2014.i Decree No. 66/2012/NĐ-CP dated September 6, 2012, on

Article 24. Payment to implement measures to remedy consequences

Apply the fee rate based on the total weight of the vehicle, regardless of whether it is loaded or not. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;The application of measures to remedy consequences involving the return of an equivalent amount of money corresponding to the value of the violated property and the return of illegally obtained profits from the implementation of administrative violations as stipulated in Clause 4, Article 5; Clause 2, Article 6; Point a, Clause 3, Article 7; Point b, Clause 2, Article 8; Clause 3, Article 9; Point c, Clause 3, Article 10; Point b, Clause 3, Article 11; Point b, Clause 4, Article 12; Point b, Clause 5, Article 14; Point b, Clause 6, Article 19; Point b, Clause 3, Article 20 of Decree No. 192/2013/NĐ-CP shall be implemented as follows:

1. Payment into the central government budget for violations committed by agencies, organizations, and units under central authority and violations by other organizations and individuals related to assets managed by agencies, organizations, and units under central authority; 2. Provincial People's Committees and centrally administered city people's committees shall be responsible for: regulations on administrative penalties in the field of management and use of state assets.

2. Administrative violations in the field of management and use of state assets occurring before the effective date of this Circular, which are discovered later or are under examination and resolution, shall apply the provisions of this Circular if applying this Circular benefits the individual or

Chapter VI

PROCEDURE FOR NOTIFICATION TO THE AUTHORIZED BODY TO DECIDE ON THE RECOVERY OF STATE ASSETS AND

HANDLING OF ASSETS AFTER RECOVERY organization committing the violation.

Article 25. Procedure for notification to the authorized body to decide on the recovery of state assetsi Within five working days from the date of issuing the decision on administrative violation penalties, the person authorized to issue such penalties as stipulated in Articles 23 and 24 of Decree No. 192/2013/NĐ-CP shall have the responsibility to submit the dossier to the competent state agency in accordance with the provisions of the law on the management and use of state assets to issue a decision on the recovery of assets in accordance with the regulations applicable to administrative violations in the field of management and use of state assets that require the recovery of state assets in accordance with the law on the management and use of state assets.

1. Administrative violation decisions; penalty decisions; related documents and materials, marked and kept in accordance with the regulations. approving remediation and environmental recovery plans or remediation and environmental recovery plans Article 25 of Decree No. 81/2013/NĐ-CP.i in the field of management and use of state assets in accordance with the Law on Management and Use of State Assets.No. Article 29. Responsibilities qThe agency of the person authorized to impose penalties as stipulated in Articles 23 and 24 of Decree No. 192/2013/NĐ-CP shall be responsible for performing their duties and obligationsồin detecting and handling violations

2. The dossier requesting the authorized body to decide on the recovery of state assets includes:

a) A request letter from the authorized body issuing administrative violation penalties (specifying the current status of the asset to be recovered; remedial measures already applied): one original copy;ắin the field of management and use of state assets as stipulated in Decree No. 192/2013/NĐ-CP and guided by this Circular.

b) Decision on administrative violation penalties: one copy;

c) Administrative violation record: one copy;n l||

d) Any relevant documents and papers concerning the violated asset (if any): one original copy.

Article 26. Handling of assets after recoveryi recovery

The procedures for recovering state assets and handling assets after recovery shall be carried out in accordance with the provisions of Government Decree No. 52/2009/NĐ-CP dated June 3, 2009, detailing and guiding the implementation of certain articles of the Law on Management and Use of State Assets and the guidance of the Ministry of Finance.

Chapter VII

IMPLEMENTING PROVISIONS

1. This Circular takes effect from May 18, 2016.ệnto effecitselfImplementationh

1. This Circular takes effect from March 1, 2014.Plan for handling assets after the expiration of the joint venture and association period Signed on March 1, 2014.

2. This Circular abolishes and replaces Circular No. 14/2013/TT-BTC dated February 5, 2013, issued by the Ministry of Finance, detailing and guiding the implementation of certain articles of Decree No. 66/2012/NĐ-CP dated September 6, 2012, which stipulates the imposition of administrative penalties in the field of management and use of state assets.councillORS Decree No. 66/2012/NĐ-CP dated September 6, 2012, concerning the imposition of administrative sanctions for violations in the management and use of state assets. At the proposal of ||

3. For administrative violations in the field of management and use of state assets occurring before the effective date of this Circular but discovered or being examined and resolved thereafter, the provisions of this Circular on penalties shall apply if the application of this Circular benefits the violator individual or organization.No. 11 of 2014; Law amendingIn cases of violations in the management and use of state assets occurring before the effective date of this Circular but discovered or being examined and resolved thereafter, the provisions of this Circular regarding administrative sanctions shall apply if their application benefits the individual or organization in violation;on ||i || Violation of administrative regulations; administrative penalty decisions; related documents, shall be indexed and retained in accordance with the regulations..

Article 28. Provisions on record-keeping and reporting system

1. Administrative offenses penalties must be recorded in administrative offense penalty files, including: Administrative offense reports; penalty decisions; related documents and papers, to be indexed and kept in accordance with regulations.n lAs stipulated in Article 25 of Decree No. 81/2013/NĐ-CP. l||

2. Reports on the situation of administrative offense penalties in the management and use of state assets shall be conducted semi-annually and annually; the data collection period and report content shall be carried out as stipulated in Article 25 of Decree No. 81/2013/NĐ-CP."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."The authority's agency specified in Article 23, Article 24 of Decree No. 192/2013/NĐ-CP shall have the responsibility to report to the Ministry or sector under central management (for agencies under the central level), People's Committee of the province (for agencies under local level) on the situation and results of administrative offense penalties within the field of management and use of state assets. stipulating ||

3. Such reports shall be incorporated into the State Asset Management and Utilization Report of Ministries, sectors, provinces, and centrally governed cities, sent to the Ministry of Finance for reporting to the Government and the National Assembly as prescribed by the Law on Management and Use of State Assets.councillORS Article 29. Responsibilities in the Field of Teachers and Educational Institution Managers The authority's agency specified in Article 23, Article 24 of Decree No. 192/2013/NĐ-CP shall have the responsibility to fully exercise their powers and fulfill their obligations in detecting and handling violations within the field of management and use of state assets as prescribed in Decree No. 192/2013/NĐ-CP and detailed in this Circular. trIn the field of management and use of state assets, it shall be carried out in accordance with the provisions of the Law on Management and Use of State Assets.development organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPWhen national functional agencies, organizations, and individuals detect violations, they have the responsibility to transfer records or notify the authority's agency specified in Article 23, Article 24 of Decree No. 192/2013/NĐ-CP for consideration and handling according to regulations.No. During implementation, if any difficulties arise, it is recommended that agencies, organizations, and units promptly reflect them to the Ministry of Finance for review and coordination to resolve them./.No.||

Article 29. Responsibilities;ệ1. This Circular takes effect from July 8, 2016.

1. The agency of the person authorized to impose penalties as provided for in Articles 23 and 24 of Decree No. 192/2013/NĐ-CP shall have the responsibility to fully exercise their powers and fulfill their obligations in detecting and handling violations in the field of management and use of state assets as prescribed in Decree No. 192/2013/NĐ-CP and guided by this Circular.đổ ||ầ|| tr|| tr||

2. State agencies, organizations, and individuals who discover violations shall be responsible for transferring the case files or notifying the competent authority for administrative sanctions as prescribed in Article 23 and Article 24 of Decree No. 192/2013/NĐ-CP for consideration and handling in accordance with the regulations.ới specialized agency under the People's Committee of the province/city.During implementation, if any difficulties arise, it is recommended that agencies, organizations, and units promptly reflect them to the Ministry of Finance for consideration and coordination in resolving them./.

3. During implementation, if any issues arise, please promptly report them to the Ministry of Finance for consideration and coordinated resolution./.