Decree on pricing of water resources products and services and state support policies for managing and operating water engineering works

 

 

 

DECREE

Regulating the prices of water resources products and services and state support policies in the management and operation of water resources projects

Based on Decree No. 63/2025/QH15 on Organization of the Government;

 

Based on Decree No. 08/2017/QH14 on Water Resources, which has been amended and supplemented by Decrees Nos. 35/2018/QH14, 59/2020/QH14, 72/2020/QH14, 16/2023/QH15, 28/2023/QH15, 54/2024/QH15 and Decree No. 146/2025/QH15 of the Law;

Based on Decree No. 16/2023/QH15 on Prices, which has been amended and supplemented by Decrees Nos. 44/2024/QH15, 61/2024/QH15, 95/2025/QH15 and 140/2025/QH15 of the Law;

In accordance with the proposal of the Minister of Finance; The Government promulgates this Decree to regulate the prices of water resources products and services, as well as state support policies in the management and operation of water resources projects. CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Application

 

This Decree details certain provisions of the Water Resources Law, including:
1. Paragraph 4 of Article 35 on the prices of water resources products and services.

2. Paragraph 3 of Article 36 on the objects, scope, levels, and methods of supporting the use of public utility water resources products and services.

3. Paragraph 6 of Article 4 on support for funding to prevent droughts, water shortages, salinity intrusion, flooding, and inundation.

Article 2. Applicability

This Decree applies to organizations and individuals within and outside Vietnam participating in water resources activities on the territory of Vietnam, including: owners of water resources projects; managers of water resources projects; organizations and individuals operating water resources projects; organizations and individuals using water resources products and services, as well as other related organizations and individuals.

CHAPTER II

DETERMINATION OF WATER RESOURCES PRODUCTS AND SERVICES PRICES

Section 1

PRICES OF WATER RESOURCES PRODUCTS AND SERVICES
Article 3. Pricing of water resources products and services

1. Water resources products and services are priced based on the principles, criteria, and authority for pricing as stipulated in the Price Law.
2. The prices of water resources products and services are determined in Vietnamese Dong (VND) per unit of water resources product or service within the scope of the water resources project managed by an organization or individual managing and operating the water resources project, excluding the area from the point of delivery of water resources products and services to agricultural land.

3. The pricing method for water resources products and services for water resources projects utilizing state capital as per the list determined by the State shall be carried out in accordance with the general pricing methods for goods and services determined by the Minister of Finance.

4. For water resources products and services not included in the list of goods and services determined by the State, organizations and individuals managing and operating water resources projects may self-price such products and services according to regulations provided herein for supply to users of such products and services, which shall be considered as the pricing methods for water resources products and services as stipulated in this Decree.

Article 4. Prices of public utility water resources products and services under a tendering system

1. The pricing of public utility water resources products and services for projects utilizing state capital when providing such products and services according to the tendering system shall be carried out in accordance with the authority, principles, criteria for pricing, procedures for issuing price documents or adjusting prices, and pricing methods as stipulated in the Price Law, this Decree, and relevant laws.

2. The specific prices of public utility water resources products and services under the management scope are determined by the Ministry of Agriculture and Environment based on the maximum price issued by the Ministry of Finance as the reference for tendering and signing a tender contract between competent state agencies with organizations and individuals managing and operating water resources projects at the central level.

3. The specific prices of public utility water resources products and services under the management scope are determined by the People's Committee of each province based on the maximum price issued by the Ministry of Finance as the reference for tendering and signing a tender contract between competent state agencies with organizations and individuals managing and operating water resources projects at the local level.

1. The pricing of products and services of public utility water resources for projects utilizing state funds in cases where such products or services are provided through a tender process shall be carried out in accordance with the authority, principles, criteria, procedures for issuing price determination documents or adjusting prices, and pricing methods as stipulated in the Law on Prices, this Decree, and relevant laws.

2. The specific prices of public utility water resources products and services under provincial management are determined by the Ministry of Agriculture and Environment based on the maximum price issued by the Ministry of Finance, serving as the basis for placing orders and signing order contracts between competent state agencies with authority and organizations or individuals managing and operating central water projects.

3. The specific prices of public utility water resources products and services under provincial management are determined by the People's Committee of each province, serving as the basis for placing orders and signing order contracts between competent state agencies and organizations or individuals managing and operating local water projects.

Article 5. Price of Water Utility Products and Services in Cases Where Implementation is through Bidding or Task Assignment

In cases where water utility products and services are provided through task assignment or bidding, the Ministry of Agriculture and Environment, People's Committee at provincial level shall implement in accordance with the law on bidding and regulations on task assignment or bidding for providing water utility products and services using state budget funds from regular expenditure sources and other relevant laws.

Section 2
DETERMINATION OF THE PRICE OF WATER UTILITY PRODUCTS,
SERVICES IN COST-BASED METHOD

Article 6. Principles of Determining the Price of Water Utility Products and Services in Cost-Based Method

The determination of the price of water utility products and services in cost-based method shall be carried out according to the principles:

1. Principles stipulated in the general pricing methods for goods and services under state pricing, as issued by the Minister of Finance and other relevant laws.

2. During the process of determining cost items in the price of water utility products and services, costs necessary for production and supply of water utility products and services according to the characteristics of the water resources sector (if applicable) shall be determined in accordance with the Law on Prices, Law on State Budget, Law on Management, Use and Utilization of State-owned Assets, Water Resources Law, Enterprise Income Tax Law, and other relevant laws, including:

a) Payment for water source creation (if applicable);

b) Costs for protecting and ensuring the safety of water resources projects (if applicable);

c) Costs for garbage removal, clearing aquatic weeds and obstructions at water resources projects (if applicable);

d) Costs for granting rights to exploit water resources in accordance with the Water Resources Law (if applicable);

e) Costs for establishing operating procedures, maintenance procedures for water resources projects for projects currently in operation but without established operating or maintenance procedures (if applicable), in accordance with relevant laws;

f) Maintenance costs (if applicable). Maintenance costs are determined according to the law on maintenance of construction works, law on management, use and utilization of water infrastructure assets, and other relevant laws;

g) Costs for setting boundary markers for the protected area of water resources projects in accordance with the Water Resources Law and other relevant laws (if applicable);

h) Costs for establishing and reviewing disaster response plans, emergency response plans for water resources projects currently in operation (if applicable), in accordance with relevant laws;

i) Costs for constructing flood inundation maps of downstream areas for dams and reservoirs currently in operation (if applicable), in accordance with relevant laws;

j) Costs for paying into the disaster prevention fund under the responsibility of enterprises as stipulated in the Disaster Prevention Law (if applicable);

k) Special costs, which are reasonable and valid costs determined to be included in the price of water utility products and services according to specialized sector laws (if applicable).

Article 7. Determination of the Price of Water Utility Products and Services in Cost-Based Method

1. The price of water utility products and services includes the cost of production, service provision, profit (if any), special consumption tax (if any), value-added tax, other taxes (if any) determined according to regulations on pricing of domestically produced goods and services under general pricing methods for goods and services under state pricing as issued by the Minister of Finance.

2. The cost of production, service provision includes the production and supply costs of water utility products and services, sales expenses (if any), management expenses, financial expenses (if any) determined according to provisions in paragraph 3 and paragraph 4 of this article.

3. The production and supply cost of water utility products and services includes reasonable and valid costs determined according to regulations on the cost of producing goods and services domestically under general pricing methods for goods and services under state pricing as issued by the Minister of Finance.

4. Sales expenses (if any), management expenses, and financial expenses in the price of water utility products and services are determined according to regulations on sales expenses, management expenses, and financial expenses under general pricing methods for goods and services under state pricing as issued by the Minister of Finance.

Article 8. Determination of the Price of Other Water Resources Services by Cost Method

2. The production cost of other water resources services, the production cost of supplying such services, sales expenses (if any), administrative expenses and financial expenses (if any) are determined in accordance with the provisions at Clause 2, Clause 3, and Clause 4 of Article 7 of this Decree.

Article 9. Method for Determining Profit (if any) in the Price of Other Water Resources Services by Cost Method

The profit (if any) in the price of other water resources services is determined in accordance with regulations on profit under the general pricing method for commodities and services subject to state pricing issued by the Minister of Finance.

Article 10. Method for Determining Maximum Price, Price Range, Specific Prices of Other Water Resources Services by Cost Method

The maximum price, price range, specific prices of other water resources services determined by the cost method are determined on the basis of costs determined in accordance with the provisions of Articles 6, 7, and 8 of this Decree, profit margin (if any) determined in accordance with the provisions of Article 9 of this Decree, and regulations for determining prices according to the cost method under the general pricing method for commodities and services subject to state pricing issued by the Minister of Finance.

Paragraph 3

METHOD FOR DETERMINING THE PRICE OF OTHER WATER RESOURCES SERVICES
BY COMPARISON METHOD
Article 11. Collection and Analysis of Information on Prices of Other Water Resources Services

The collection and analysis of information on prices of other water resources services are carried out in accordance with the regulations on collecting price information and analyzing such information under the general pricing method for commodities and services subject to state pricing issued by the Minister of Finance.

Article 12. Method for Determining Maximum Price, Price Range, Specific Prices of Other Water Resources Services by Comparison Method

The maximum price, price range, specific prices of other water resources services determined by the comparison method are determined on the basis of information collected and analyzed in accordance with the provisions at Article 11 of this Decree and regulations for determining prices according to the comparison pricing method under the general pricing method for commodities and services subject to state pricing issued by the Minister of Finance.

Paragraph 4

FORMULATION, REVIEW, SUBMISSION AND ISSUANCE OF PRICING DOCUMENTS,
ADJUSTMENT OF WATER RESOURCES SERVICES PRICES
PRICE DETERMINATION
Article 13. Formulation of Pricing Plans, Review of Pricing Plans, Submission and Issuance of Pricing Documents

1. The formulation of pricing plans, review of pricing plans, submission and issuance of maximum price, price range, specific prices documents for other water resources services are carried out in accordance with the provisions at Article 9, Article 10 and Article 11 of Decree No. 85/2024/NĐ-CP dated July 10, 2024 of the Government on Detailed Provisions for Certain Articles of the Law on Prices.

2. In case factors forming prices or domestic market prices are stable and do not fluctuate and do not affect the maximum price of public utility water resources services and the price range of other water resources services that have been issued in the preceding consecutive year, and the Ministry of Agriculture and Environment does not request adjustment of the maximum price of public utility water resources services and the price range of other water resources services, the Ministry of Agriculture and Environment shall base its decision on specific prices of water resources services determined in the preceding consecutive year to review, evaluate, and decide on specific prices of water resources services within its authority.

3. In case factors forming prices or domestic market prices are stable and do not fluctuate and do not affect the specific price of water resources services that have been issued in the immediately preceding year, the People's Committee at the provincial level shall base its decision on specific prices of water resources services determined in the preceding consecutive year to review, evaluate, and decide on specific prices of water resources services within its authority.

4. In particular, the selection of a basic water resources service organization to formulate pricing plans for public utility water resources services for water resource projects using state funds under the scope and authority of local management and procurement shall be carried out as follows:

a) Where the People's Committee at the provincial level determines prices for public utility water resources services for each basic water resources service organization: Each basic water resources service organization must formulate pricing plans.

b) Where the People's Committee at the provincial level determines unified prices for public utility water resources services for all basic water resources service organizations in its jurisdiction: If there are three or fewer basic water resources service organizations in the jurisdiction, all such organizations shall formulate pricing plans. In cases where there are more than three basic water resources service organizations in the jurisdiction, the People's Committee at the provincial level shall be fully responsible for selecting a suitable basic water resources service organization to formulate pricing plans based on local characteristics as the basis for issuing specific prices of public utility water resources services but must select at least three basic water resources service organizations to ensure that procurement of basic water resources service organizations in the jurisdiction is carried out efficiently, without waste and without loss of state funds.

b) In cases where the People's Committee of a province determines prices for public utility water resources services for all grassroots water management organizations within its jurisdiction: If there are three or fewer grassroots water management organizations, all such organizations shall prepare price proposals. Where there are more than three grassroots water management organizations, the provincial People's Committee is responsible for comprehensively selecting an appropriate grassroots water management organization to prepare a price proposal based on local characteristics as the basis for issuing specific product and service prices for public utility water resources but must at least select three grassroots water management organizations to prepare price proposals to ensure that the procurement of grassroots water management organizations within the jurisdiction is carried out in a cost-effective, efficient manner without waste or loss of state funds.

Article 14. Adjustment of Water Resources Product and Service Prices

The adjustment of water resources product and service prices is carried out in accordance with the provisions of Article 12 of Decree No. 85/2024/NĐ-CP dated July 10, 2024 of the Government on Detailed Provisions for Certain Articles of the Law on Prices.

Chapter III
FINANCIAL ASSISTANCE FOR WATER RESOURCES
Section 1

OBJECT, AMOUNT, STATE EXPENSES
Article 15. Eligible recipients of financial assistance

1. Households and individuals using agricultural land for the production of food crops including:

a) The entire area allocated for the production of food crops, including land inherited, gifted, or transferred in terms of land use rights;

b) Agricultural land used for research and experimental production; annual crop land with at least one rice harvest per year. Annual crop land with at least one rice harvest per year includes land that is planned to be planted with at least one rice harvest within the year, or agricultural land planned for annual crops but actually planted with at least one rice harvest within the year.

2. Households and individuals identified as poor by the State who are allocated agricultural land.

3. Households and individuals using land to produce salt.

4. Households and individuals using up to the prescribed limit of allocated agricultural land to grow vegetables, flowers, rice seedlings; perennial industrial crops, annual crops including winter crops; fruit trees; flowers; medicinal plants; aquaculture (excluding aquaculture in reservoirs, dams, rivers, streams, brackish water areas...); livestock farming.

5. Households and individuals who are agricultural workers who have received land within the prescribed limit of contracted stable allocation from agricultural or forestry companies (state-owned agricultural or forestry enterprises) as per the provisions of the Land Law to engage in agriculture according to legal regulations.

6. Organizations and individuals responsible for drainage and water discharge in rural and urban areas, excluding inner city areas.

7. Organizations and individuals responsible for flood control, flood prevention, tide surge prevention, saltwater prevention, salinity removal, desalination, sweetening at the local level.

Article 16. Scope and amount of financial assistance for water resources products and services

1. Scope of support:

a) From the position of the headwater engineering structure to the point where the water resource product or service is received by the organization or individual providing it, up to the agricultural land area under their responsibility.

b) Costs from the point of receiving the water resource product or service to the cultivated land area within the responsibility of organizations and individuals using such products or services.

2. Amount of support

a) Support 100% of the cost of using public water resources products and services for recipients specified in paragraphs 1, 2, 3, 4, 5 of Article 15 of this Decree based on the specific area and price of such products or services determined by the Ministry of Agriculture and Environment and the People's Committee at provincial level according to their authority as stipulated in paragraph 5 of Article 73 of the Law on Prices;

b) Support 100% of the cost of products or services for recipients specified in paragraph 6 of Article 15 of this Decree based on the specific area and price of such public water resources products or services determined by the Ministry of Agriculture and Environment and the People's Committee at provincial level according to their authority as stipulated in paragraph 5 of Article 73 of the Law on Prices;

c) The amount of support for recipients specified in paragraph 7 of Article 15 of this Decree is based on actual work volume, tasks, specific prices of public water resources products or services determined by the Ministry of Agriculture and Environment and the People's Committee at provincial level according to their authority as stipulated in paragraph 5 of Article 73 of the Law on Prices and the ability to pay of each level of budget;

d) For large, particularly important engineering structures, operating costs of water resource exploitation organizations are determined based on economic-technical standards or reasonable actual costs approved by competent state authorities;

e) For work volumes, areas assigned to recipients who have been given tasks, placed orders, or tendered; where the water resource exploitation organization has implemented and incurred costs but due to natural disasters, epidemics, fires, and other force majeure events, such costs are not fully reimbursable under the contract for using public water resources products or services. The People's Committee at provincial level decides on the support amount based on the local budget capacity without exceeding the support limits specified in paragraphs a, b, c of this Article 2. The People's Committee at the commune level reports the work volume and area assigned to recipients as the basis for determining the support costs while simultaneously determining the area using public water resources products or services.

f) Recipients who are not eligible for financial assistance must pay the specific price determined by competent authorities for cases where such prices have been established. In cases where no specific price has been established by competent authorities for recipients of financial assistance, the amount to be collected is determined according to the provisions of paragraph 4 of Article 3 of this Decree.

3. Entities not eligible for subsidies for the use of public utility water resources shall pay the specific prices determined by competent authorities for cases where subsidies are provided. In cases where no specific prices have been issued by competent authorities for subsidized use of public utility water resources, the amount to be collected is determined in accordance with the provisions of Clause 4 of Article 3 of this Decree.

Article 17. Methods of Support and Expenditure of the State Budget

1. The state budget supports the use of water resources services for entities specified in Article 15 of this Decree by directly paying organizations or individuals exploiting water engineering works as provided in paragraph 1, Article 23 of the Water Resources Law based on the verified area, volume, and irrigation measures according to economic-technical standards or actual reasonable costs or specific prices approved and ratified by an authorized state agency.

2. The central budget pays for the use of water resources services for organizations or individuals exploiting central water engineering works.

3. The local budget pays for the use of water resources services for organizations or individuals exploiting local water engineering works. Based on its financial capacity, the central budget may supplement targeted funds to the local budgets that are financially constrained in implementing social safety net policies issued by the central government.

Article 18. Policy for Organizations Exploiting Water Engineering Works

1. Organizations exploiting water engineering works performing tasks of supplying and irrigating water outside the expenses for public utility services shall also receive financial support for maintenance (excluding cases where such services are provided through bidding and included in the bid price) and other financial supports as prescribed by law based on the financial capacity of each level. Payment and settlement of these supports shall be conducted according to the provisions of the Law on State Budget and relevant guiding documents.

2. The central budget provides financial support for organizations exploiting central water engineering works based on its balanced financial capacity.

3. The local budget provides financial support for organizations exploiting local water engineering works based on its balanced financial capacity, in accordance with the provisions of the Law on State Budget and relevant guiding documents.

Section 2
ORDER, ALLOCATION, ASSIGNMENT,
IMPLEMENTATION OF BUDGET AND SETTLEMENT

Article 19. Preparation, Allocation, and Assignment of Budget for Supporting Public Utility Water Resources Services

1. The budget for supporting public utility water resources services is recorded as a separate item and included in the overall budget of the locality and the Ministry of Agriculture and Environment. The preparation, allocation, and assignment of this budget are carried out according to the provisions of the state budget law, procurement laws, Decree of the Government on assigning tasks, placing orders or bidding for public utility services using state budget funds from regular expenditure sources and other relevant legal provisions.

2. Basis for preparing the budget: Based on area (ha), volume (m3), work content; product and service prices in the previous year, economic-technical standards of an authorized agency; support levels for public utility products and services as specified in paragraph 2, Article 16 of this Decree.

a) Determining the quantity and area to be supported: Organizations or individuals exploiting water engineering works shall base their determination on cadastral maps and land use status maps according to the Land Law or parcel division maps or actual production areas; water supply methods, irrigation, drainage; service supply contracts (between organizations or individuals exploiting water engineering works and users) in conjunction with the People's Committee of the commune to prepare a list (including lists of households, area of each household) to determine the beneficiaries, quantities, and areas for support and bear legal responsibility for the content declared;

b) For localities that have not established enterprises or grassroots water management organizations that have not signed water supply contracts: The People's Committee of the commune shall prepare a list (including lists of households, area of each household) and bear legal responsibility for the content declared;

c) Determining the areas to be supported with public utility products and services is based on the production areas approved by the provincial People's Committee in the previous year and any projected increase or decrease in area as compiled and submitted by the Department of Agriculture and Environment (if applicable);

d) For cases determined based on work content: The budget is determined based on economic-technical standards and reasonable costs to carry out tasks;

e) For water engineering exploitation units under the Ministry of Agriculture and Environment, production areas are determined based on the service areas provided by local water engineering exploitation units.

3. Consolidation of budgets for supporting public utility water resources services from various localities:

a) The agency entrusted by the People's Committee of the commune to review and consolidate budget estimates of subordinate organizations into the commune’s budget, report back to the People's Committee of the commune for inspection, and forward to the Department of Agriculture and Environment for consolidation;

b) For grassroots water management organizations managing part of a water engineering system under an organization exploiting water engineering works, the agency entrusted with tasks or orders shall be responsible for consolidating the budget and forwarding it to the Department of Agriculture and Environment for overall consolidation;

c) The Department of Agriculture and Environment consolidates the budgets from local water engineering exploitation organizations at the provincial level and communes and forwards them to the Department of Finance for inclusion in the annual state budget expenditure plan of the locality, which is then submitted to the Ministry of Finance.

4. The Ministry of Agriculture and Environment consolidates the budgets from central water engineering exploitation organizations and forwards them to the Ministry of Finance for inclusion in the central government’s budget expenditure plan.

Article 20. Payment of Support Fund for the Use of Water Supply and Public Utility Services

b) The agency assigning the task shall be responsible for deciding the method and content of assignment; it may apply as per the provisions applicable to the assignment of public service tasks using state budget funds, as stipulated in the Decree of the Government on assigning tasks, placing orders, or bidding for public services using state budget funds from regular expenditure sources.

Article 21. Settlement of Support Fund for the Use of Water Supply and Public Utility Services

1. The settlement of support fund for the use of water supply and public utility services is carried out in accordance with the provisions of the Law on State Budget.

2. Organizations and individuals operating water engineering facilities must have complete documentation to serve as a basis for settling financial assistance (copies certified by the organization or individual operating the water engineering facility):

a) Contract for providing, using water supply and public utility services; Statement of account in accordance with paragraph 2 of Article 19 of this Decree;

b) Inspection report and liquidation of the contract for using water supply and public utility services. In case there are changes in the beneficiaries or area supported, the People's Committee at the commune level shall confirm the increased or decreased portions;

c) For types of products and services provided under points (b) and (c) of paragraph 2 of Article 30 of the Water Law, specialized water management agencies under the provincial people's committee shall certify the results of providing public utility services by central water engineering facility operating organizations; the People's Committee at the commune level shall confirm the results of providing public utility services by local water engineering facility operating organizations based on the implementation of the approved operation procedures for the water engineering facility.

a) Contract for providing and using public utility water resources products and services; Invoice as prescribed in Clause 2 of Article 19 of this Decree;

b) Record of inspection, termination of contract for use of public utility water resources. In cases where there are changes in the beneficiaries or area, the People's Committee of the commune shall confirm any increases or decreases.

c) For types of public utility water resources products and services specified in Clauses 2 and 3 of Article 30 of the Water Resources Law, specialized agencies under the provincial People's Committee shall verify the results of providing public utility water resources services by central water management organizations; the People's Committee of the commune shall verify the results of providing public utility water resources services by local water management organizations based on the implementation of the approved water resource operation procedures.

Article 22. Handling of Surplus and Shortfall in Subsidy Funds for the Use of Public Utility Water Services

2. Finalizing subsidy fund support for public utility water services at the local level. Annually, the Department of Finance shall cooperate with the Department of Agriculture and Environment to compile the finalization of subsidy funds for the use of public utility water services and submit it to the People's Committee of the province for approval, which will then be sent to the Ministry of Agriculture and Environment and the Ministry of Finance for compilation in accordance with regulations. In case the amount finalized is lower than the amount allocated, any remaining funds shall not be carried over to the next year; in case the amount finalized exceeds the budgeted amount (including both central government supplementary funding and local government self-assurance), the shortfall will be arranged into the state budget for the following year in accordance with the provisions of Clause 3 of Article 17 of this Decree.

Chapter IV

SUBSIDY FUND FOR DROUGHT AND WATER SCARCITY, SALINIZATION, FLOODING, AND OVERFLOoding
ASSISTANCE FOR FLOOD AND DROUGHT PREVENTION, CONTROL,
WATER SHORTAGE, SALINIZATION, FLOODING, OVERFLOWS

Article 23. Scope and Target

1. Scope of application: For localities experiencing drought, water scarcity, salinization, flooding, or overflooding at level 3 or above as determined by the Prime Minister's Decision on forecasting, warning, disaster information transmission, and risk levels of natural disasters, or according to the Prime Minister's instructions: The central government shall consider supporting water engineering operation organizations under the Ministry of Agriculture and Environment and localities with financial difficulties upon written request from the Ministry of Agriculture and Environment or the People's Committee at the provincial level. For localities experiencing drought, water scarcity, salinization, flooding, or overflooding below level 3 as determined by the Prime Minister: Water engineering operation organizations under the Ministry of Agriculture and Environment shall proactively arrange funds within their allocated budget for the year; localities shall proactively allocate local government funds and other legal resources to provide support in accordance with laws on disaster prevention and mitigation and state budget laws.

2. Target of support: Water engineering operation organizations, People's Committees at the commune level, and other relevant units tasked with implementing measures for preventing and controlling drought, water scarcity, salinization, flooding, or overflooding to serve agricultural production.

Article 24. Content of Fund Support

1. Central government support for localities and water engineering operation organizations under the Ministry of Agriculture and Environment in combating drought, water scarcity, and salinization:

a) Maintenance works: dredging gates for water intake, canals; repairing sluices, dams; other maintenance works on water engineering facilities; digging ponds, wells;

b) Purchase of portable pumps with a value below 30 million Vietnamese dong;

c) Electricity and fuel costs for pumping water exceeding the standard usage under normal weather conditions;

d) For localities affected by tides, additional funds will be provided to build temporary embankments to block saltwater intrusion and store freshwater.

2. Central government support for localities and water engineering operation organizations under the Ministry of Agriculture and Environment in combating flooding and overflooding: Electricity and fuel costs for pumping water exceeding the standard usage under normal weather conditions.

Article 25. Central Budget Support Level

The central budget supports localities not exceeding 70% of the support level according to the principle that the central budget supports the local budget to implement social welfare policies issued by the central authority, as determined by competent authorities on a period-by-period basis.

Article 26. Procedure and Process for Financial Support

1. The People's Committee at the provincial level shall direct relevant agencies to develop plans, proactively utilize local budget, contingency budget, provincial financial reserve fund, and other legitimate financial sources to organize and implement urgent solutions for drought and water shortage, saltwater intrusion, flooding, and inundation on their territory. At the end of each expenditure period, review, summarize, determine the amount of funds actually expended, and the amount of funds requested from the central budget according to regulations, and be responsible for the accuracy of the reported data, sending it to the Ministry of Agriculture and Environment, and the Ministry of Finance.

2. The Ministry of Agriculture and Environment shall direct organizations operating water engineering facilities under its jurisdiction to develop plans and implement urgent solutions for drought and water shortage, saltwater intrusion, flooding, and inundation; summarize requests for financial support from localities and units operating water engineering facilities under the ministry; review, propose funding needs for central budget support according to regulations, and send it to the Ministry of Finance.

3. The Ministry of Finance shall compile reports from the Ministry of Agriculture and Environment, review, determine the amount of central budget funds to be supported according to regulations, and submit them to the Prime Minister for consideration and decision from the central budget contingency fund.

Article 27. Documentation for Determining Funds for Drought and Water Shortage, Saltwater Intrusion, Flooding, and Inundation Prevention

1. Statistical register of financial needs and support content for drought and water shortage, saltwater intrusion, flooding, and inundation (in the form provided in the annex to this Decree).

2. The Department of Agriculture and Environment shall take the lead, coordinate with the Department of Finance and the People's Committee at the commune level (for projects managed by localities) or organizations operating water engineering facilities where support is needed to prepare a register for submission to the provincial People's Committee regarding the content and financial needs.

3. Subordinate agencies authorized by the Ministry of Agriculture and Environment or tasked with coordinating with central water engineering facility operators shall prepare registers and report to the Ministry of Agriculture and Environment on the content and financial needs.

Article 28. Reporting on Implementation and Utilization of Support Funds for Drought and Water Shortage, Saltwater Intrusion, Flooding, and Inundation

1. Within 30 days from receipt of additional funding notification from the Ministry of Finance, the provincial People's Committee or water engineering facility operating organization shall report in writing to the Ministry of Finance and the Ministry of Agriculture and Environment on the receipt and use of support funds for drought and water shortage, saltwater intrusion, flooding, and inundation.

2. The Ministry of Agriculture and Environment or the provincial People's Committee shall direct relevant units to manage and utilize supported funds in accordance with their intended purpose and target group, ensuring effectiveness. In cases where central budget support funds are not fully utilized, misused, or used outside the specified scope and content, they must be recovered by the central budget.

Chapter V
ORGANIZATION AND IMPLEMENTATION

Article 29. Powers and Responsibilities of Ministries, Departments, Localities, and Related Organizations and Individuals

1. Ministry of Finance

a) Notify the maximum price for public utility water resources products and services in cases of tendering and framework prices for other water resources products and services for projects using state funds within the scope and authority of the Ministry of Agriculture and Environment, based on files, results of cost-estimation scheme review, and proposals from the Ministry of Agriculture and Environment in accordance with relevant laws;

b) Compile budget estimates and submit final accounts reports concerning financial support for public utility water resources products and services and other financial assistance provided by the Ministry of Agriculture and Environment (central-level water resource exploitation organizations) and provincial people's committees (local-level water resource exploitation organizations), in accordance with the provisions of the State Budget Law and relevant guiding documents;

c) Coordinate, together with the Ministry of Agriculture and Environment, to compile budget support for implementing drought and flood control measures, saltwater intrusion prevention, inundation management, and other related activities by localities and water resource exploitation organizations under the Ministry of Agriculture and Environment, and report to the Prime Minister in accordance with relevant provisions;

d) Bear responsibility for addressing any ambiguities concerning price regulations, support policies, and matters related to the regulatory functions of the Ministry of Finance as stipulated in this Decree.

2. Ministry of Agriculture and Environment

a) Develop and submit to the Government for issuance or issue according to authority regulations on procedures, standards, technical-economic norms, and cost-estimation levels for managing water resource exploitation; direct measures for water-saving irrigation;

b) Direct, guide, and inspect the implementation of economic-technical norms and procedures in managing, supplying water resources products and services; state budget support for central-level water resource exploitation organizations;

c) Decide or delegate decisions on bidding methods, tendering, task assignment for providing public utility water resources products and services, and delegation of contract signing authority to water resource exploitation organizations under the Ministry of Agriculture and Environment;

d) Annually prepare budget estimates and final accounts concerning financial support for public utility water resources products and services provided by water resource exploitation organizations within its jurisdiction; compile these estimates and accounts and submit them to the Ministry of Finance in accordance with the provisions of the State Budget Law;

d) Maintain records of cost-estimation schemes for water resources products and services; bear responsibility for the accuracy, reasonableness, and legality of the reviewed data and documents; approve the results of cost-estimation scheme reviews;

e) Determine specific prices for public utility water resources products and other water resources products within its jurisdiction based on maximum prices for public utility water resources products and framework prices for other water resources products notified by the Ministry of Finance in accordance with provisions of this Decree and related regulations;

g) Bear responsibility for addressing any ambiguities concerning technical and professional content regarding necessary costs to produce and supply water resources products and services according to the characteristics of the water sector, as well as matters related to the regulatory functions of the Ministry of Agriculture and Environment in accordance with this Decree;

h) Organize and restructure subordinate organizations managing water resource exploitation in accordance with provisions of the Water Resources Law and relevant laws;

i) Direct, guide, and inspect the management and operation of the national system of water resources under its jurisdiction at the central level;

k) Instruct subordinate organizations and localities to develop plans for drought and flood control, saltwater intrusion prevention, inundation management; implement measures to ensure agricultural production based on actual conditions and meteorological, hydrological forecasts and annual water resource assessments.

3. People's Committee of Provinces

a) Implement specific delegation of management over water resources projects, decide the scale and points for receiving and delivering public utility water resources products and services in accordance with the Water Resources Law and guidelines from the Ministry of Agriculture and Environment;

b) Issue, amend, or supplement economic-technical norms within its authority;

c) Direct specialized agencies to perform state regulatory functions over water resources, coordinate with local people's committees to inspect and review areas and beneficiaries for public utility water resources support in accordance with the provisions of this Decree; bear responsibility for the accuracy of data on supported areas for public utility water resources products and services;

d) Decide or delegate decisions on bidding methods, tendering, task assignment, and delegation of contract signing authority to water resource exploitation organizations under its jurisdiction's management scope;

d) Direct provincial finance departments and agriculture and environment departments annually to prepare budget estimates and final accounts for financial support for public utility water resources products and services provided by local water resource exploitation organizations; compile these estimates and accounts, submit them with the province’s budget estimates to the People's Council of provinces or municipalities directly under central government for review and decision-making; report in summary;

e) Issue specific prices for water resources products within its jurisdictional scope according to provisions of this Decree and related regulations;

g) Supervise, inspect the implementation of revenue and expenditure, final accounts, and use of financial assistance in accordance with the State Budget Law;

h) Organize and restructure subordinate organizations managing water resource exploitation in accordance with provisions of the Water Resources Law and relevant laws;

i) Approve final accounts reports on areas, irrigation measures, work content, support for public utility water resources products and services, and other financial assistance provided by water resource exploitation organizations;

k) Supervise management and operation of water resource systems and the implementation of water-saving practices within its jurisdiction.

l) Develop a comprehensive plan for preventing and controlling droughts, water shortages, saltwater intrusion, flooding, and inundation for each year in accordance with meteorological and hydrological forecast information on droughts, water shortages, saltwater intrusion, flooding, and inundation to ensure specific solutions are implemented to guarantee water supply for agricultural production and domestic use.

4. Management and operation entities of water engineering

a) Be responsible for developing pricing schemes for water-related products and services, reviewing, reporting, and evaluating such pricing schemes to ensure accuracy, reasonableness, and legality according to prescribed data, documentation, and files on pricing schemes, and submitting them to the competent authority as required. In cases where auditing, inspection, or examination agencies conclude that certain expenses are not reasonable or legal for accounting purposes in providing water-related products and services, such entities shall comply with this Decree, current accounting, auditing, tax laws, and other relevant regulations. If management and operation entities of water engineering cannot develop pricing schemes for water-related products and services, they may hire a consulting firm to do so. The results of the consulting firm's pricing scheme development will be used as one of the bases for such entities to consider and decide on the establishment of pricing schemes for water-related products and services. Hiring a consulting firm to develop pricing schemes shall comply with relevant legal provisions.

b) Provide full, timely, and on-schedule irrigation and drainage services for agricultural production, aquaculture, and salt-making while fully implementing water-saving policies;

c) Annually, entities operating water engineering facilities prepare financial budget plans and report to competent authorities for consolidation;

d) Comply with inspections and audits when requested by state authority agencies and implement other legal provisions.

5. Water users

a) Implement water-saving policies in irrigation and drainage;

b) Cooperate with entities operating water engineering facilities and the People's Committee at the commune level to determine the land and water areas eligible for subsidies on public utility water products and services according to regulations;

c) Aggregate, review, verify, and reconcile with entities operating water engineering facilities regarding irrigated and drained areas to settle support fund expenditures for using public utility water products and services.

6. Authority and responsibilities of the entity utilizing state budget funds and State Treasury

a) The entity utilizing state budget funds: When withdrawing budget allocation from the State Treasury, the entity is fully responsible for managing and utilizing state budget funds to ensure timely payment to water engineering management entities in accordance with the Law on State Budget and relevant laws;

b) State Treasury: Based on the request of the entity utilizing state budget funds, the State Treasury shall make provisional payments and settle support fund expenditures for using public utility water products and services as provided in the budget allocated by the competent authority according to the provisions of the Law on State Budget and relevant guiding documents.

7. Collection of fees for use of water-related products and services from water engineering facilities utilizing state funds during construction For water engineering facilities utilizing state funds during their construction phase but with certain completed works that have been inspected, approved by competent state authorities to be put into operation for providing water-related products and services: The investor shall propose the fee collection scheme based on the unified pricing method for goods and services determined by the Minister of Finance and submit it to the Ministry of Agriculture and Environment, provincial People's Committee for specific decision-making within their management scope. The investor is fully responsible for operating, managing, and protecting water engineering facilities, ensuring dam safety and water engineering facility safety. The Ministry of Agriculture and Environment, provincial People's Committee are fully responsible before the law for managing, operating, and protecting water engineering facilities, ensuring dam safety and water engineering facility safety within their management scope, and guaranteeing the operation and utilization of water engineering facilities in accordance with legal provisions.

Article 30. Transitional Provisions

1. For organizations and public sector units entrusted by the State with the management and operation of water resources projects including: Centers; Bureaus; Water Resources Management Stations, they shall continue to operate as do basic water resources enterprises during the period of conversion into organizational forms for operating water resources projects in accordance with the provisions of the Water Resources Law and relevant guiding documents.

2. In the case where funds supporting the use of public utility products and services have been allocated and paid by check in accordance with the provisions of Decree No. 96/2018/NĐ-CP dated June 30, 2018 of the Government on detailed regulations for the pricing of water resources products and services and supporting funds for the use of public utility products and services prior to the effective date of this Decree, such allocation and payment shall continue until the end of the fiscal year 2026 in accordance with the budget allocated.

Article 31. Effective Date

1. This Decree takes effect from the date of issuance.

2. Decree No. 96/2018/NĐ-CP dated June 30, 2018 of the Government on detailed regulations for the pricing of water resources products and services and supporting funds for the use of public utility products and services shall cease to have effect from the effective date of this Decree, except as provided in Clause 2 of Article 30 of this Decree.

Article 32. Implementation Responsibility

The Ministers, Heads of agencies at the same level as ministries, Chairmen of People's Committees of provinces and municipalities directly under the Central Government, and relevant organizations and individuals shall bear responsibility for implementing this Decree.