Decree No. 137/2006/ND-CP on the delegation of state management authority over state assets at administrative agencies, public service units, and state-owned assets.

DECREE

Regulations on the分级管理国家对国家资产的管理

在行政机关、事业单位的国家资产

公立单位以及国家所有权已确定的资产

__________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

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

Based on the Civil Code dated June 14, 2005;

||| Based on the Government's Resolution No. 08/2004/NQ-CP dated June 30, 2004, on further promoting the decentralization of state management between the Government and provincial-level city authorities;

Based on the Government's Decree No. 14/1998/NĐ-CP dated March 6, 1998, on the management of state assets;

Considering the proposal of the Minister of Finance.

DECREE

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the decentralization of state management over state assets at administrative agencies, public institutions, and assets with established ownership rights of the State between the Government and People's Committees of provinces and centrally-administered cities; between the Government, Prime Minister and Ministries, ministerial-level agencies, governmental agencies, and other central agencies..

2. The decentralization of state management over state assets for infrastructure serving public interest, national interest; assets used for national defense and national security purposes; national reserve assets; state assets at enterprises; natural resources and other lands shall be implemented according to current laws and are not within the scope of this Decree's regulation.

3. In cases where international treaties to which Vietnam is a party provide different provisions from those of this Decree, the provisions of such international treaties shall apply.

Article 2. Applicability

1. Công ty trách nhiệm hữu hạn một thành viên do Nhà nước làm chủ sở hữu.

1. State agencies perform the task of state management over state assets.

2. Administrative agencies, public institutions, political organizations, political-social organizations, occupational-political-social organizations, social organizations, occupational-social organizations (hereinafter referred to collectively as administrative agencies and public institutions) are directly assigned to manage and utilize state assets.

3. Other entities related to the management and utilization of state assets.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. State assets at administrative agencies and public institutions are state assets entrusted to these agencies for management and use, including:

b) Water resources;

b) Houses and other construction works attached to land;

c) Other assets attached to land;

d) Transportation vehicles, machinery, work equipment, and other assets.

2. Assets with established ownership rights of the State according to the law are assets that are not originally state assets but are determined by law to be state-owned assets at a certain point in time..

3. Special-purpose assets are assets whose functions are solely for specific activities of a particular sector or field.

4. Other lands are lands outside the premises and operational bases of state economic organizations and agencies.

5. Specific characteristics are unique features of a sector, field, or locality that others do not have.

A plan for handling state assets is a collection of proposals by authorized state agencies regarding the forms of handling state assets as prescribed by law: recovery, reallocation, conversion of ownership form, sale, liquidation, destruction.

Article 4. The contents of分级管理国家财产的权限包括：

1. 分级制定和发布使用国家财产的标准和定额。

2. 分级管理、处理国家财产的权限和责任，包括：

a) 登记管理、使用国家财产的权利；

b) 决定国家财产的投资建设、采购；

c) 决定国家财产的收回、调拨；

d) 决定国家财产所有权形式的转换；

e) 决定出售国家财产；

f) 决定清算国家财产；

g) 管理在管理、处理国家财产过程中产生的各种资金来源；

h) 清查、统计国家财产；

i) 监察、检查遵守国家财产管理制度和使用的执行情况。

3. 分级确定国家财产所有权的权限。

Article 5. National assets managed by the Government; national assets managed by the People's Committees of provinces and centrally governed cities

1. National assets managed by the Government include:

a) National assets managed and used by administrative agencies and public service units under Ministries, agencies at the level of Ministries, government agencies, and other central agencies;

b) Assets determined by central state agencies with authority to establish the State's ownership according to the provisions of the law.

2. National assets managed by the People's Committees of provinces and centrally governed cities include:

a) National assets managed and used by administrative agencies, public service units, and organizations under localities;

b) Assets determined by local state agencies with authority to establish the State's ownership according to the provisions of the law.

3. National assets belonging to the State that are entrusted for management and use by political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations shall not be owned by these organizations. These assets shall be managed by the Government and the People's Committees of provinces and centrally governed cities as stipulated in Clause 1 and Clause 2 of this Article.

4. National assets whose ownership has been transferred to political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations belong to these organizations.

Article 6. Authorities and responsibilities for managing state assets

1. The Government uniformly manages state assets nationwide.

The Ministry of Finance is responsible before the Government for performing the functions of managing state assets.

2. Ministries, agencies at the level of Ministries, government agencies, and other central agencies have the responsibility to organize the management and use of state assets within their jurisdiction as prescribed in this Decree and other relevant laws.

3. The People's Committees of provinces and centrally governed cities (hereinafter referred to as provincial-level People's Committees) have the responsibility:

a) To uniformly manage state assets managed and used by agencies and units under localities;

b) After soliciting opinions and reaching consensus with the People's Councils at the same level, decide on delegating authority to agencies within their jurisdiction; People's Committees of districts, counties, towns, and centrally governed cities; People's Committees of communes, wards, and towns to manage state assets under local management.

Chapter II

GRADATION OF MANAGEMENT OF STATE ASSETS

AT ADMINISTRATIVE AGENCIES AND PUBLIC SERVICE UNITS

Article 7. Registration of rights to manage and use state assets

1. Assets that must be registered for the right to manage and use include:

a) Office premises, activity bases of public service units;

b) All types of automobiles;

c) Other assets with a book value of VND 500 million or more per asset according to accounting records.

2. Administrative agencies and public service units directly assigned by the State to manage and use the assets specified in Clause 1 of this Article must register the right to manage and use state assets with the financial agency. In cases where it is found that the unit has not carried out registration, the financial agency may suspend the provision of funds to serve the operation of assets that should be registered but have not been registered; at the same time, implement administrative penalty measures as prescribed by law.

3. For other fixed assets not within the scope specified in Clause 1 of this Article, administrative agencies and public service units must establish Fixed Asset Cards to monitor, account for, and implement state asset management regulations as prescribed by law.

4. The implementation of registration of the right to manage and use state assets shall be carried out as follows:

a) For office premises, activity bases of public service units, and all types of automobiles of central-level administrative agencies and public service units, registration shall be made with the Ministry of Finance;

b) For other assets with a book value of VND 500 million or more per asset of central-level administrative agencies and public service units, registration shall be made with the financial management agency of the Ministry, the agency equivalent to a ministry, the agency under the Government, or other central-level agencies;

c) For assets specified in Clause 1 of this Article of local-level administrative agencies and public service units, registration shall be made with the Department of Finance.

5. The Ministry of Finance shall specify in detail the contents, procedures, and formalities for asset registration.

Article 8. Authority to stipulate standards and norms for the use of state assets

1. The Prime Minister shall stipulate standards and norms for the use of office premises, telephones, automobiles serving work for leadership positions, and automobiles serving the common work of administrative agencies and public service units, and certain other assets when deemed necessary.

2. Ministers, heads of agencies equivalent to ministries, agencies under the Government, and other central-level agencies shall stipulate standards and norms for the use of specialized assets serving the special activities of their agencies after obtaining written agreement from the Minister of Finance.

3. Provincial People's Councils, after soliciting opinions from the same-level People's Councils, shall stipulate standards and norms for the use of specialized assets serving special activities at the local level which have not been regulated by the central government.

Article 9. Authority to decide on investment construction and procurement of state assets

1. For assets that are buildings, architectural works, and other assets attached to land, the authority to decide on investment construction shall be implemented in accordance with current laws on investment and construction management.

2. For assets that are means of transportation, machinery, working equipment, and other chattels, the authority to decide on procurement shall be defined as follows:

a) Based on the prescribed standards and norms, ministers, heads of agencies equivalent to ministries, agencies under the Government, other central-level agencies, and People's Councils at various levels shall decide on the procurement of assets for administrative agencies within their management scope according to the annual budget allocation already assigned;

b) In urgent cases, based on the provisions of the State Budget Law: the Minister of Finance shall decide within his authority, or submit to the competent authority for decision to supplement the budget to procure state assets outside the annual budget allocation assigned to the Ministry, agency equivalent to a ministry, agency under the Government, or other central-level agencies; the Chairperson of People's Councils at various levels shall decide to supplement the budget to procure state assets outside the annual budget allocation assigned to administrative agencies under local management;

c) The authority to decide on procurement of assets at public service units shall be implemented in accordance with current regulations of the Prime Minister.

Article 10. Authority to recover state assets

1. The Prime Minister decides to recover:

a) Assets that are office premises and other immovable properties with original value according to accounting books from VND 1 trillion upwards of Ministries, agencies at the level of Ministries, agencies under the Government, and other central agencies currently managing, upon proposal of the Minister of Finance;

b) Office premises and other immovable properties of administrative agencies and public service units under local management which are being used for purposes not intended but the locality does not handle, upon proposal of the Minister of Finance.

2. The Minister of Finance decides to recover:

a) Office premises and other immovable properties not within the scope prescribed in Clause 1 of this Article of administrative agencies and public service units under central management;

b) Assets that are chattels being used for purposes not intended, exceeding standards and norms prescribed by the Prime Minister.

3. Ministers, Heads of agencies at the level of Ministries, agencies under the Government, and other central agencies decide to recover assets not within the provisions of Clauses 1 and 2 of this Article of administrative agencies and public service units under their own management.

4. Chairpersons of Provincial People's Committees:

a) Decide to recover state assets of administrative agencies and public service units under local management within their authority based on the proposal of the Director of the Department of Finance;

b) Recommend the Prime Minister or the Minister of Finance to decide to recover assets of administrative agencies and public service units under central management located in their locality which are being used for incorrect purposes, contrary to state regulations but not handled by competent authorities.

5. State agencies with authority prescribed in Clauses 1, 2, 3, and 4 of this Article decide to recover assets used for incorrect purposes, contrary to prescribed regulations based on the proposal of the financial agency at the same level.

6. The Ministry of Finance guides the handling of state assets that have been recovered.

Article 11. Authority to transfer state assets

1. The Prime Minister decides to transfer immovable assets (including land use rights) with original value according to accounting books from VND 1 trillion upwards:

a) Between Ministries, agencies at the level of Ministries, agencies under the Government, and other central agencies upon proposal of the relevant Ministers, Heads of agencies at the level of Ministries, agencies under the Government, and other central agencies, and the Minister of Finance;

b) Between central agencies and localities upon proposal of the relevant Ministers, Heads of agencies at the level of Ministries, agencies under the Government, and other central agencies, Chairpersons of Provincial People's Committees, and the Minister of Finance;

c) Between localities after reaching consensus and upon proposal of the relevant Chairpersons of Provincial People's Committees and the Minister of Finance.

2. The Minister of Finance decides to transfer state assets not within the scope prescribed in Clause 1 of this Article:

a) Between Ministries, agencies at the level of Ministries, agencies under the Government, and other central agencies upon proposal of the relevant Ministers, Heads of agencies at the level of Ministries, agencies under the Government, and other central agencies;

b) Between central agencies and localities upon proposal of the relevant Ministers, Heads of agencies at the level of Ministries, agencies under the Government, and other central agencies, and Chairpersons of Provincial People's Committees;

c) Between localities after reaching consensus and upon proposal of the relevant Chairpersons of Provincial People's Committees.

3. Ministers, Heads of agencies at the level of Ministries, agencies under the Government, and other central agencies decide to transfer state assets between administrative agencies and public service units under the internal jurisdiction of Ministries and sectors in accordance with the law.

4. Chairpersons of Provincial People's Committees:

a) Decide to transfer state assets between administrative agencies and public service units under local management within their authority based on the proposal of the Director of the Department of Finance and related agencies;

b) Decide to transfer management and usage rights of office premises (originally state assets, assets established as state property) to administrative agencies and public service units under central management, currently directly using them (currently leasing houses from local real estate companies), based on an overall plan for handling, arranging, and reorganizing state-owned land, office premises, public service facilities, and production and business bases of the relevant Ministries and agencies.

Article 12. Sale and conversion of state-owned property ownership form

1. The Prime Minister decides on the sale and conversion of ownership form for immovable property (including land use rights) with a book value of VND 100 billion or more from the accounting records of Ministries, ministerial-level agencies, government agencies, and other central agencies upon the proposal of the Minister, head of a ministerial-level agency, government agency, or other central agency, and the Minister of Finance.

2. The Minister of Finance decides on the sale and conversion of ownership form in accordance with the provisions of the law for:

a) Immovable property (including land use rights) with a book value of less than VND 100 billion from the accounting records of administrative agencies under central management upon the proposal of the Minister, head of a ministerial-level agency, government agency, or other central agency;

b) Movable property within the scope prescribed in point b, Clause 2, Article 10 of this Decree.

3. The Minister, head of a ministerial-level agency, government agency, or other central agency decides on the sale and conversion of ownership form in accordance with the provisions of the law for movable property of administrative agencies under their management, except for movable property prescribed in point b, Clause 2, Article 10 of this Decree.

4. The Chairman of the People's Committee at the provincial level decides on the sale and conversion of ownership form for state-owned property of administrative agencies under local management within their authority based on the proposals of relevant agencies and the Director of the Department of Finance.

5. The Ministry of Finance shall stipulate the documentation, procedures, and processes for implementing the sale and conversion of ownership form of state-owned property and managing and using the proceeds from the sale of state-owned property.

6. The authority to decide on the sale and conversion of ownership form of state-owned property at public institutions shall be implemented according to the current regulations of the Prime Minister.

Article 13. Liquidation of State-Owned Property

1. Based on the prescribed system, the Minister, head of a ministerial-level agency, government agency, or other central agency decides on the liquidation of state-owned property under their management, including:

a) Houses and construction works that must be demolished to implement investment construction projects, land clearance according to planning and approved projects by competent state authorities;

b) Other houses and construction works with a book value of less than VND 500 million from the accounting records, which are damaged and cannot be used anymore or if continued use requires significant costs without efficiency;

c) Movable property.

2. The Minister of Finance decides on the liquidation of property not within the scope prescribed in Clause 1 of this Article at administrative agencies under central management upon the proposal of the Ministry, ministerial-level agency, government agency, or other central agency..

3. The Chairman of the People's Committee at the provincial level decides on the liquidation of state-owned property for property of administrative agencies under local management within their authority based on the proposals of the Director of the Department of Finance and related agencies.

4. The authority to liquidate state-owned property at public institutions shall be implemented according to the current regulations of the Prime Minister.

5. The Ministry of Finance shall stipulate the documentation, procedures, and processes for implementing the liquidation of property and managing and using the proceeds from the liquidation of state-owned property.

Article 14. Inventory and Statistics of State Assets

1. The Prime Minister decides on the general inventory and revaluation of state assets.

2. Ministers, Heads of Ministries-equivalent agencies, agencies under the Government, and Chairpersons of Provincial People's Committees decide on the investigation and statistics of state assets at administrative agencies and public service units within their management scope as prescribed by law.

3. Heads of administrative agencies and public service units have the responsibility to organize the annual inventory of state assets at their units in accordance with the provisions of law on accounting and statistics.

Article 15. Inspection and Examination of Compliance with Management and Usage Regimes for State Assets

1. The authority to decide on inspection and examination of compliance with management and usage regimes for state assets is stipulated as follows:

a) The Minister of Finance decides on inspection and examination of compliance with management and usage regimes for state assets for administrative agencies and public service units nationwide;

b) Ministers, Heads of Ministries-equivalent agencies, agencies under the Government, and Chairpersons of Provincial People's Committees decide on inspection and examination of compliance with management and usage regimes for state assets of administrative agencies, public service units, and organizations under their management;

c) Heads of other central agencies and organizations inspect compliance with management and usage regimes for state assets at subordinate units.

2. When conducting inspections and examinations, inspection and examination agencies have the right to request organizations and individuals subject to inspection and examination to present relevant files and documents related to the management and usage of state assets. If violations are discovered, they have the right to handle them or propose that competent state agencies handle them according to the law.

Chapter III

CLASSIFICATION OF MANAGEMENT OF ASSETS ESTABLISHED WITH STATE OWNERSHIP RIGHTS ACCORDING TO THE PROVISIONS OF LAW

Article 16. Authority to Establish Ownership Rights of State Assets

1. For assets that are contraband items or means of violating laws confiscated and transferred to the state treasury:

a) The authority to decide on confiscation and transfer to the state treasury for contraband items or means of administrative violations is implemented according to the provisions of law on handling administrative violations;

b) The authority to decide on confiscation and transfer to the state treasury for assets of persons sentenced is implemented according to the provisions of criminal law;

c) The authority to decide on confiscation and transfer to the state treasury for evidence in cases is implemented according to the provisions of criminal procedure law.

2. For other assets:

a) The Minister of Finance decides on establishing ownership rights of the state according to the provisions of law for:

- Assets of projects using foreign capital of ministries, ministries-equivalent agencies, agencies under the Government, and other central agencies transferred to the management and use of the Socialist Republic of Vietnam according to the law;

- Assets where the owner transfers ownership through forms such as gift, donation, contribution, aid, and other transfer forms according to the law to ministries, ministries-equivalent agencies, agencies under the Government, and other central state agencies;

b) Based on the functions and tasks of state management assigned to sectors and fields and other relevant legal provisions, Ministers, Heads of Ministries-equivalent agencies, agencies under the Government, and Chairpersons of Provincial People's Committees report to the Prime Minister for decision-making; deciding or delegating decision-making authority to establish ownership rights of the state according to the law for buried, sunken, dropped, or forgotten objects found;

c) Chairpersons of Provincial People's Committees decide on establishing ownership rights of the state according to the law for:

- Real estate in the area determined to be ownerless or whose owner cannot be identified;

- Inheritances without heirs according to wills, according to law, or those who do not have the right to inherit or refuse to inherit;

- Assets of projects using foreign capital managed by localities after ceasing operations transferred to the Socialist Republic of Vietnam;

- Assets where the owner transfers ownership through forms such as gift, donation, contribution, aid, and other transfer forms according to the law to organizations under the locality.

Article 17. Competence to establish and approve plans for handling state-owned assets

1. Competence to establish plans for handling assets:

The agency currently managing or temporarily managing the asset shall be responsible for establishing the plan for handling state-owned assets and submitting it to the competent state authority for approval in accordance with Clause 2 of this Article.

2. Competence to approve plans for handling assets is specified as follows:

a) The Prime Minister decides on the plan for handling tangible cultural heritage assets including historical and cultural relics, scenic spots, artifacts, antiques, national treasures, except where otherwise provided by law or ordinance;

b) The Minister of Finance decides on the plan for handling assets in accordance with the law for:

- Assets specified in Clause 1 of Article 16 of this Decree which are decided by central state agencies to establish state ownership;

- Assets specified in point a of Clause 2 of Article 16 of this Decree;

c) The person authorized to decide on establishing state ownership over assets specified in point b of Clause 2 of Article 16 of this Decree has the right to decide on the plan for handling such assets after obtaining the unanimous opinion of the state financial agency at the same level (except in cases where the Prime Minister decides on establishing and approving the plan for handling assets). In particular, when the Minister, Head of a ministry-level agency, or member of the Government decides on the plan for handling assets, there must be a written agreement from the Ministry of Finance.

The Chairman of the People's Committee of a province decides within their competence to approve plans for handling:

- Assets specified in Clause 1 of Article 16 of this Decree which are decided by local state agencies to establish state ownership;

- Assets specified in points b and c of Clause 2 of Article 16 of this Decree.

Article 18. Classification of revenue sources and expenditure responsibilities related to the handling of state-owned assets

1. Classification of revenue sources from the handling of state-owned assets:

a) Revenue from the handling of assets established as state-owned, approved by the Prime Minister and central ministries and sectors, shall be fully deposited into the central budget after deducting reasonable related expenses;

b) Revenue from the handling of assets established as state-owned, approved by the Chairman of the People's Committee of a province, shall be fully deposited into the local budget after deducting reasonable related expenses.

2. Classification of expenditure responsibilities related to the handling of state-owned assets:

a) Expenses related to the handling of state-owned assets shall be funded from the revenue obtained from the handling of such assets;

b) In cases where the handling of assets does not generate revenue or the revenue is insufficient to cover the expenses, the expenses shall be covered by the state budget. The expenses shall be covered by the budget of the level that handles the assets;

c) In cases where assets are transferred to state agencies, units, or organizations, the expenses related to the handling of assets shall be covered by the agency, unit, or organization receiving the assets.

Chapter IV

RESPONSIBILITY FOR IMPLEMENTATION OF CLASSIFICATION

STATE MANAGEMENT OF STATE ASSETS

Article 19. Organization to implement分级管理国家财产

1. The Government shall uniformly organize the implementation of graded management of state assets throughout the country.

The Ministry of Finance shall be responsible for assisting the Government in uniformly organizing the implementation of graded management of state assets throughout the country; reporting to the Government on the situation of graded management and the management and utilization of state assets.

2. Provincial People's Committees shall be responsible for organizing the implementation of graded management of state assets within their jurisdiction according to the provisions of the Government.

Financial agencies shall assist the same-level People's Committee in implementing graded management of assets, performing tasks of managing state assets within their jurisdiction according to the graded management; reporting to competent authorities on the situation of graded management and the management and utilization of state assets in their locality.

Article 20. Responsibilities of the Ministry of Finance

1. Implementing the task of managing state assets under the management of the Government.

2. Guiding Ministries, ministerial-level agencies, agencies under the Government, central and local agencies to implement graded management of state assets as prescribed in this Decree.

3. Organizing regular or spot inspections of the implementation of management and utilization systems for state assets at Ministries, ministerial-level agencies, agencies under the Government, central and local agencies. Recommending or handling according to their authority cases of violations of the management and utilization system for state assets.

Article 21. Responsibilities of Ministries, ministerial-level agencies, agencies under the Government, central and provincial People's Committees

1. Directly managing and utilizing state assets according to the graded management provisions set out in this Decree and other relevant laws.

2. Deciding on investment construction, procurement, transfer, recovery, sale, ownership conversion, joint venture capital contribution, liquidation of state assets of administrative agencies and public institutions under their management, in accordance with the law and the authority stipulated in this Decree.

3. Organizing the implementation of graded management and being responsible for the results of graded management in performing the task of managing state assets within their jurisdiction as prescribed in this Decree and other related regulatory documents.

4. Reporting on the management and utilization of state assets within their jurisdiction according to the guidance of the Ministry of Finance.

5. Based on the decision to recover or transfer assets by the competent authority as prescribed in this Decree, the provincial People's Committee shall perform the function of managing state assets over the land area attached to the recovered or transferred state assets (if any) in accordance with the law on land.

Article 22. Responsibilities of administrative agencies and public institutions entrusted with the management and utilization of state assets

1. Fully complying with the legal regulations on the management of state assets.

2. Using state assets for their intended purpose, economically, and effectively.

3. Registering and reporting on state assets according to current regulations.

4. Publicizing standards, quotas, management, and utilization situations of state assets of the agency or unit.

5. Being subject to inspection and supervision by competent state management agencies as prescribed by law.

Chapter V

VIOLATIONS AND REWARDS

Article 23. Acts considered as violations of the law on分级管理国家财产的国家管理

1. Deciding to invest in new construction, purchase, transfer, recovery, sale, change of ownership, liquidation of state assets beyond the standards and quotas, and not within the authority prescribed by law.

2. Failing to implement the system of declaration registration and reporting on state assets as stipulated by competent state agencies.

3. Other acts violating the provisions of this Decree.

Article 24. Handling Violations of Graded Management of State Assets

1. Decisions to invest in new construction, purchase, transfer, recovery, sale, change of ownership, and liquidation of state assets exceeding standards and quotas and not within the authority prescribed by the state shall be subject to:

a) Recovery of the newly constructed or purchased state assets for transfer to organizations and individuals with the appropriate standards and quotas for use;

b) Suspension of commencement or cessation of construction for ongoing projects where the investment exceeds the prescribed standards and quotas;

c) The person making the decision to invest in new construction or purchase of state assets beyond the standards and quotas must bear disciplinary action and material responsibility according to the law for the errors caused. The State Treasury has the right to refuse payment for these violations.

2. Organizations and entities failing to register and report the management and use of state assets as required shall be handled as follows:

a) The Planning and Investment Agency, the Finance Department, and other relevant agencies within their authority will refuse to approve investment decisions, renovation, upgrading, repair of assets; refuse to allocate funds for investment, renovation, upgrading, repair, and asset procurement of units;

b) Administrative penalties according to the laws on accounting and statistics;

c) Recovery of assets used improperly or misused according to the provisions of this Decree.

3. Individuals who violate the provisions of this Decree shall be dealt with according to the law based on the nature and severity of the violation.

Article 25. Awards

Organizations and individuals who achieve success in implementing graded management of state assets shall be commended according to the law.

Article 26. Complaints

Organizations and individuals who violate the regulations on graded management of state assets and are subject to handling, if they disagree with the decision of the competent state agency, have the right to file complaints according to the law. The resolution of complaints shall be carried out according to the law on complaints and denunciations.

Chapter VI

IMPLEMENTING PROVISIONS

Article 27. Effective Date

This Decree takes effect 15 days from the date of publication in the Official Gazette. Article 9, Article 13, and Article 14 of Government Decree No. 14/1998/NĐ-CP dated March 6, 1998, on the management of state assets are hereby repealed.

Article 28. Responsibility for Implementation

1. The Ministry of Finance, in collaboration with relevant ministries and sectors, shall take the lead in guiding the Ministries, agencies at the level of ministries, agencies under the Government, central-level agencies, provincial People's Committees, and municipal People's Committees directly under the Central Government to implement this Decree.

2. Ministers, heads of agencies at the level of ministries, heads of agencies under the Government, central-level agencies, Chairmen of provincial People's Committees, and municipal People's Committees directly under the Central Government, and heads of related agencies are responsible for enforcing this Decree./.