Decree No. 165/2017/ND-CP provides for the management and use of assets at the Communist Party of Vietnam's agencies.

DECREE

Regulations on the management and use of assets
at the Communist Party of Vietnam's agencies
_____________

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

At the proposal of the Minister of Finance;

The Government promulgates this Decree on the management and use of assets at the Communist Party of Vietnam's agencies.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the management and use of assets at the Communist Party of Vietnam's agencies including the Party's agencies and the Party's public service units at central and local levels.

Matters concerning the management and use of assets at the Party's agencies and the Party's public service units not specified in this Decree shall be implemented in accordance with the provisions of the Law on Management and Use of Public Assets, detailed implementing regulations of the Law on Management and Use of Public Assets, and the Party's regulations.

2. The management and use of assets at the Party's enterprises shall be carried out in accordance with relevant laws, the Party's regulations, and the enterprise charter.

Article 2. Applicability

1. The Central Party Office; Party agencies at the central level are subordinate budgetary units under the Central Party Office.

2. Provincial Party Committee Offices, Municipal Party Committee Offices of centrally governed cities (hereinafter referred to as Provincial Party Committee Offices); Party agencies at provincial and municipal Party Committees and County Party Committee Offices, District Party Committee Offices, Town Party Committee Offices, Municipal Party Committee Offices of counties, districts, towns, and equivalent areas (hereinafter referred to as County Party Committee Offices) are subordinate budgetary units under the Provincial Party Committee Office.

3. County Party Committee Offices are budgetary units under the county state budget.

4. Party public service units at central and local levels.

5. Other organizations and individuals related thereto.

Article 3. Sources of asset formation at Party agencies and Party public service units

1. Assets transferred by the State in kind and assets constructed or purchased from the state budget.

2. Assets for which there is a decision by a competent state agency transferring ownership rights to the Communist Party of Vietnam.

3. Assets constructed or purchased from the Party's reserve fund and other Party funds.

4. Assets donated, gifted, presented, assisted, sponsored, and transferred through other forms of ownership rights transfer to the Party by domestic and foreign organizations and individuals (hereinafter referred to as assets transferred through ownership rights transfer by organizations and individuals to the Party).

5. Assets formed from sources of development activity funds, borrowed capital, raised capital, joint ventures, and collaborations with organizations and individuals in accordance with the law.

Article 4. Principles of asset management and use at Party agencies and Party public service units

1. All assets formed in accordance with Article 3 of this Decree shall be assigned to the management and use of Party agencies and units under the Party.

2. The formation of assets at Party agencies and Party public service units must be consistent with assigned functions and tasks, standards, usage quotas, asset sources, and permitted funding sources, comply with prescribed methods, procedures, and formalities; assets must be fully recorded and accounted for in terms of physical items and value; assets at high risk due to natural disasters, fires, and other force majeure causes must be financially managed through insurance or other legal instruments.

3. Assets at Party agencies and Party public service units must be used according to their intended purpose, objects, standards, quotas, systems, exploited, maintained, and repaired in accordance with regulations, ensuring thrift, preventing waste, and combating corruption.

4. The exploitation of financial resources from assets at Party agencies and Party public service units must follow market mechanisms, be effective, transparent, lawful, and open.

5. The management and use of assets at Party agencies and Party public service units shall be supervised, inspected, and audited in accordance with the law and Party regulations; all violations of asset management and use systems at Party agencies and Party public service units must be promptly and strictly dealt with in accordance with the law.

Article 5. Responsibilities for managing assets at Party agencies and Party-affiliated public service units

1. The Central Party Office:

a) Take the lead in researching, drafting, and submitting to competent Party authorities for issuance regulations on asset management systems at Party agencies and Party-affiliated public service units;

b) Issue guidance documents for Party committees and their offices to implement asset management at Party agencies and Party-affiliated public service units;

c) Serve as the focal point and directly manage assets at central Party agencies and Party-affiliated public service units; decide on applying standards and quotas for using specialized assets at central Party agencies and Party-affiliated public service units; decide on the delegation of management and use of assets at central Party agencies and Party-affiliated public service units;

d) Represent ownership of assets at central Party agencies and Party-affiliated public service units according to assigned functions and tasks;

đ) Aggregate and submit to the Ministry of Finance information on the management and use of assets at central Party agencies and Party-affiliated public service units that have been transferred by the State in kind or through construction investment or procurement from the State budget; aggregate and report to the Central Committee's Standing Committee on the management and use of assets at Party agencies and Party-affiliated public service units nationwide;

e) Guide and inspect business operations related to asset management at central Party agencies and Party-affiliated public service units;

g) Perform other tasks and powers as prescribed by the Law on Management and Use of Public Assets, this Decree, and relevant laws;

2. Provincial Party Committee Offices:

a) Advise the Provincial Party Committee's Standing Committee to issue guidance documents for lower-level Party committees and their offices to implement asset management at local Party agencies and Party-affiliated public service units; advise the Provincial Party Committee's Standing Committee to issue decisions on delegating management and use of assets at local Party agencies and Party-affiliated public service units;

b) Serve as the focal point and directly manage assets at provincial and district Party agencies and Party-affiliated public service units under the provincial budgetary subordinates of the Provincial Party Committee Office;

c) Represent ownership of assets at local Party agencies and Party-affiliated public service units according to assigned functions and tasks;

d) Aggregate and submit to the Provincial Department of Finance information on the management and use of assets at local Party agencies and Party-affiliated public service units that have been transferred by the State in kind or through construction investment or procurement from the State budget; aggregate and report to the Central Party Office and the Provincial Party Committee's Standing Committee on the management and use of assets at local Party agencies and Party-affiliated public service units;

đ) Guide and inspect business operations related to asset management at local Party agencies and Party-affiliated public service units within their jurisdiction;

e) Perform other tasks and powers as prescribed by the Law on Management and Use of Public Assets, this Decree, and relevant laws;

3. Inspection Committees at all levels of Party committees shall carry out supervision, inspection, resolution of complaints, petitions, and accusations regarding assets, and handle violations in the management and use of assets at Party agencies and Party-affiliated public service units as prescribed by the Party and State laws.

Article 6. Rights and obligations of Party agencies and Party-affiliated public service units entrusted with managing and using assets

1. Party agencies and Party-affiliated public service units entrusted with managing and using assets shall have the following rights:

a) To use assets to serve activities according to their assigned functions and tasks;

b) To implement measures for protecting, exploiting, and using assets effectively in accordance with prescribed regulations;

c) To be protected by the State in their lawful rights and interests;

d) To lodge complaints and initiate lawsuits in accordance with the law;

đ) Other rights as prescribed by law.

2. Party agencies and Party-affiliated public service units entrusted with managing and using assets shall have the following obligations:

a) To protect and use assets for their intended purposes, standards, quotas, and regimes; ensuring efficiency and economy;

b) To establish, manage asset files, accounting records, inventory, and revaluation of assets in accordance with the Law on Management and Use of Public Assets, this Decree, and accounting laws;

c) To report and disclose assets in accordance with the provisions;

d) To fulfill financial obligations in the use of assets in accordance with the law;

đ) To return assets to the competent authority when there is a decision to recover them from the competent agency or person;

e) To be subject to supervision and inspection by the Inspection Committee under the Party committee and state agencies with competent authority in the management and use of assets in accordance with the law and the Party Charter;

g) Other obligations as prescribed by law.

Article 7. Rights and obligations of heads of Party agencies and Party-affiliated public service units entrusted with managing and using assets

1. Heads of Party agencies and Party-affiliated public service units entrusted with managing and using assets shall have the following rights:

a) To organize the management and use of assets to perform assigned functions and tasks;

b) To supervise and inspect the management and use of assigned public assets;

c) To handle, within their authority, or refer to higher authorities for handling acts violating laws on the management and use of assets;

d) Other rights as prescribed by law and regulations;

2. Heads of Party agencies and Party-affiliated public service units entrusted with managing and using assets shall have the following obligations:

a) To issue and implement regulations on the management and use of assigned assets;

b) To comply with the provisions of the Law on Management and Use of Public Assets, the provisions of this Decree, and other relevant laws to ensure that assets are used for their intended purposes, standards, quotas, and regimes, economically and efficiently;

c) To be responsible before the law and Party regulations for the management and use of assigned assets;

d) To resolve complaints and accusations within their authority and to be accountable for explanations as required by law;

đ) Other obligations as prescribed by law and regulations;

Chapter II

MANAGEMENT AND USE OF ASSETS AT PARTY AGENCIES

Article 8. Assets at Party agencies

1. Office buildings, residential buildings, and other assets attached to land at the office premises, residential buildings, and guesthouses (excluding guesthouses managed by Party-affiliated public service units or enterprises);

2. Land use rights at office premises, residential buildings, and guesthouses;

3. Transportation means, machinery, equipment, and other tangible assets;

4. Intellectual property rights, application software, databases, and other intangible assets.

Article 9. Transfer of Assets in Kind to Party Organs

1. The transfer of assets in kind to Party organs shall be applied in cases where Party organs lack assets compared to standards and norms.

2. Assets transferred for management and use by Party organs include:

a) Assets transferred or reallocated by competent state agencies to Party organs;

b) Assets invested in construction, purchased, reclaimed, or established ownership rights over by Party organs with authority;

c) Land allocated for constructing office premises, official housing, guesthouses in accordance with laws on land and laws on housing.

3. Authority to decide on asset transfers:

a) The Minister of Finance decides to transfer state assets specified in points a, b, c, d, and e of Clause 2, Article 29 of the Law on Management and Use of State Assets to the Central Party Office for management;

b) The Director of the Central Party Office decides to transfer assets specified in point b of Clause 2 of this Article that were invested in construction, purchased, or managed by the Central Party Office, and assets specified in point a of this Article to central Party organs;

c) The People's Committee of the province decides to transfer state assets specified in points a, b, c, d, and e of Clause 2, Article 29 of the Law on Management and Use of State Assets that were invested in construction, purchased, or managed by the provincial level to the Provincial Party Committee Office for management;

d) The Provincial Party Committee Standing Committee decides or delegates authority to decide on transferring assets specified in point b of Clause 2 of this Article that were invested in construction, purchased, or managed by the Provincial Party Committee Office, and assets specified in point c of this Article to Party organs under its jurisdiction;

đ) The People's Committee of the province decides to transfer state assets specified in point c of Clause 2 of this Article in accordance with laws on land;

e) The transfer of assets to the County Party Committee Office, which is a budgetary unit at the county level, shall be carried out in accordance with the provisions of the law applicable to state agencies.

4. Agencies, organizations, and units currently managing assets shall hand over assets according to the decisions of the competent agencies or persons specified in points a, b, c, d, and e of Clause 3 of this Article.

Article 10. Investment in Construction of Office Premises for Party Organs

1. Office premises for Party organs shall be invested in construction in the following cases:

a) The Party organ does not have office premises or existing office premises do not meet working conditions stipulated by law and the State does not have office premises to allocate and it is not a case of renting office premises;

b) Reorganizing the system of office premises to meet requirements for administrative reform.

2. Office premises shall be invested in construction according to one of the following models:

a) Concentrated administrative zone;

b) Independent office premises.

3. Investment in construction of office premises shall be carried out through the following methods:

a) Assigning an organization with the function of investing in construction of office premises according to the concentrated administrative zone model;

b) Assigning the Party organ to directly use office premises or an organization with the function of investing in construction according to the independent office premises model.

Organizations assigned to invest in construction of office premises must have sufficient capacity to implement in accordance with laws on construction and related laws;

c) Investment in construction through public-private partnership;

d) Other methods as prescribed by law.

4. In cases of investment in construction of office premises through public-private partnership, the Central Party Office, Provincial Party Committee Standing Committee, or agencies and units under the Central Party Office, Provincial Party Committee, City Party Committee may be authorized as the competent agency to conclude and implement project contracts.

Article 11. Use of assets at Party agencies to participate in investment projects under public-private partnership form

1. The authority, procedures, and processes for deciding on the use of assets at Party agencies to participate in investment projects under the public-private partnership form shall be implemented in accordance with the provisions of Article 14 of Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets (hereinafter referred to as Decree No. 151/2017/ND-CP).

2. In cases where buildings, works, and other assets attached to land at the headquarters must be demolished to implement investment projects for constructing headquarters under the public-private partnership form, the investor shall organize the demolition work. Materials recovered from the demolition shall be handled according to the project contract. If the recovered materials belong to Party agencies, their handling shall be carried out in accordance with point a, Clause 2, Article 45 of the Law on Management and Use of Public Assets and Article 27 of this Decree.

3. Investors are entitled to manage, use, and exploit the portion of assets belonging to them during the agreed period in the contract; investors are responsible for transferring ownership, use, and exploitation rights of their assets to Party agencies in accordance with the project contract, ensuring technical conditions for normal operation of the works in compliance with the requirements of the project contract.

In cases where joint exploitation is implemented, the exploitation of assets belonging to investors must ensure that it does not affect the operations of Party agencies.

4. Reporting system for implementing investment projects under the public-private partnership form:

a) Investors implementing investment projects under the public-private partnership form are responsible for preparing reports on the implementation status of the projects in accordance with the laws on investment management and annually reporting the results of project exploitation of the previous year to Party agencies participating in investment projects under the public-private partnership form before February 15.

b) Party agencies participating in investment projects under the public-private partnership form shall compile and report to higher-level management agencies (if any) to aggregate and report to the Central Party Office, Provincial Party Standing Committee before March 31 each year.

Article 12. Transfer of headquarters constructed through public-private partnership

1. The transfer of headquarters constructed through public-private partnership to Party agencies shall be implemented for project contracts stipulating the transfer of project works to Party agencies in accordance with the laws on investment and public investment.

2. Party agencies have the authority to organize quality inspection and condition verification of the works against the agreement in the project contract, prepare a list of transferred assets, identify any damages (if any), and request the investor to carry out repairs and maintenance of the works.

The investor must ensure that the transferred assets are not used to secure financial obligations or other obligations of the investor or project enterprise arising prior to the transfer.

3. After the investor transfers the works according to the project contract, the competent Party agency shall handle the procedures to submit to the Director of the Central Party Office (for assets transferred to central Party agencies), Provincial Party Standing Committee (for assets transferred to local Party agencies) to decide on establishing ownership. Handling of assets after establishing ownership shall be carried out in accordance with the provisions of this Decree.

In cases where the works are transferred according to the contract but subsequently the investor has the right to operate or provide services based on the operation and exploitation of those assets for a certain period as stipulated in the contract, the management and exploitation of the assets shall be carried out in accordance with the project contract. The investor implementing the project is responsible for reporting in accordance with Clause 4, Article 11 of this Decree.

Article 13. Procurement of Assets at Party Agencies

1. Procurement of office premises and other assets shall be applied in cases where the Party agency does not have assets, lacks assets compared to standards and quotas, or has existing assets according to standards and quotas that meet the conditions for liquidation but there are no assets to transfer and it does not fall under the case of leasing or allocating funds for asset usage.

2. Procurement of assets at Party agencies shall be carried out through centralized procurement or decentralized procurement methods.

3. The centralized procurement method shall be compulsorily applied to assets listed in the centralized procurement catalog as prescribed by law.

Central Party agencies shall implement the centralized procurement catalog issued by the Head of the Central Party Office; local Party agencies shall implement the centralized procurement catalog issued by the Provincial People's Committee for cases of procuring assets from state budget sources.

4. The selection of contractors providing assets shall be conducted in accordance with the provisions of the law on bidding.

a) The Head of the Central Party Office decides or delegates authority to decide on the procurement of assets from the state budget allocated for serving activities at central Party agencies;

b) The competent authority as prescribed by regulations on managing and using the central Party budget reserve fund decides or delegates authority to decide on the procurement of assets from the central Party budget reserve fund for serving activities at central Party agencies;

c) The Provincial Party Standing Committee decides or delegates authority to decide on the procurement of assets from the state budget allocation and the Party budget reserve fund for serving activities at Party agencies which are subordinate budget units under the Provincial Party Office;

d) The County Party Standing Committee decides on the procurement of assets from the Party budget reserve fund for serving activities at Party agencies which are budget units under the county state budget;

đ) Implementation shall follow the delegation of the Provincial People's Council regarding the procurement of assets from the state budget for serving activities of the County Party Office, which is a budget unit under the county state budget.

6. Procurement funds for assets at Party agencies shall be arranged in the annual budget estimate or from the Party budget reserve fund in accordance with the provisions of law and Party regulations.

Article 14. Leasing of Assets for Activities at Party Agencies

1. Party agencies may lease assets for activities when they do not have assets or lack assets compared to standards and quotas in one of the following cases:

a) There are no assets to transfer and it does not fall under the case of allocating funds for asset usage;

b) There is a need to use assets for a short period or infrequently;

c) Leasing assets is more effective than constructing or purchasing them.

2. The leasing method and the selection of service providers for leasing assets shall be carried out in accordance with the provisions of law.

a) The Head of the Central Party Office decides or delegates authority to decide on leasing assets from the state budget for serving activities at central Party agencies;

b) The competent authority as prescribed by regulations on managing and using the central Party budget reserve fund decides or delegates authority to decide on leasing assets from the central Party budget reserve fund for serving activities of central Party agencies;

c) The Provincial Party Standing Committee decides or delegates authority to decide on leasing assets from the state budget allocation and the local Party budget reserve fund for serving activities at Party agencies which are subordinate budget units under the Provincial Party Office;

d) The County Party Standing Committee decides on leasing assets from the Party budget reserve fund for serving activities at Party agencies which are budget units under the county state budget;

đ) Implementation shall follow the delegation of the Provincial People's Council regarding leasing assets from the state budget allocation for serving activities of the County Party Office, which is a budget unit under the county state budget.

4. Leasing funds for assets at Party agencies shall be arranged in the annual budget estimate or from the Party budget reserve fund in accordance with the provisions of law and Party regulations.

Article 15. Allocation of funds for the use of assets at Party agencies

1. The allocation subjects: Cadres, civil servants, public officials, and other subjects meeting the criteria for asset use as prescribed by the Government and the Prime Minister regarding standards and quotas for the use of state assets. Specific allocation subjects shall be determined by the Head of the Central Party Office for central Party agencies and by the Provincial Party Standing Committee for local Party agencies in accordance with the law.

2. The form of allocating funds for the use of assets at Party agencies shall be carried out in accordance with the standards and quotas for the use of state assets prescribed by the Government and the Prime Minister, and the provisions of the law applicable to state agencies.

3. Allocation shall not be implemented for assets related to state secrets. No provision of assets, operation and maintenance funding, or repair funding shall be made for assets that have already been allocated funds for their use.

4. The allocation funds shall be arranged within the annual state budget estimate, the Party’s reserve fund according to the law, and the Party's regulations.

Clause 5. Other details regarding the allocation of operating expenses for official residences, vehicles, machinery, equipment, and other assets shall be implemented in accordance with the legal provisions applicable to state agencies.

Article 16. Joint use of assets at Party agencies

1. Unused capacity assets at Party agencies may be jointly used by other agencies, organizations, and units including:

a) Conference halls;

b) Cars and other transportation vehicles.

2. Subjects eligible to jointly use assets to serve activities assigned by functions and tasks include:

c) Land users as prescribed by the Land Law.

b) People's armed forces units;

c) Publicly funded organizations;

d) Party agencies, Party-affiliated publicly funded organizations;

đ) Political-social organizations.

3. The head of the Party agency responsible for managing and using the assets specified in Clause 1 of this Article shall decide on allowing the agencies, organizations, and units specified in Clause 2 of this Article to jointly use assets at the Party agency.

4. Agencies, organizations, and units that jointly use assets shall be responsible for:

a) Ensuring the correct use of the assets' functions, security, and safety; they may not transfer the right to jointly use assets to other agencies, organizations, or units or use them for other purposes;

b) Paying the Party agency providing joint use of assets a shared usage fee to cover electricity, water, fuel, labor service costs, and other directly related management and operation costs during the period of joint use, excluding depreciation (wear and tear) of fixed assets.

5. Joint use costs of assets shall be determined based on consumption standards and the duration of joint use of assets.

The payment for electricity, water, fuel, labor services, and other related costs shall be sourced from the permitted operating funds of the agencies, organizations, and units jointly using the assets and recorded as operational expenses of those agencies, organizations, and units.

The Party agency providing joint use of assets shall be responsible for issuing receipts for payments from the agencies, organizations, and units jointly using the assets. Revenue from joint use of assets shall be used to cover necessary costs for maintaining the jointly used assets; any remaining amount (if any) shall be used by the Party agency providing the assets for its own operations and shall correspondingly reduce its budget spending according to the State Budget Law.

Article 17. Use of assets at Party agencies

1. The use of assets at Party agencies must comply with the principles stipulated in Article 4 of this Decree.

2. Assets shall not be lent out or used for personal purposes.

3. Party agencies may use official residences, guesthouses, and other assets not fully utilized in accordance with relevant laws and Party regulations.

4. The Head of the Central Party Office decides or delegates authority to decide on the exploitation of assets managed by central Party agencies; the Provincial Party Standing Committee decides or delegates authority to decide on the exploitation of assets managed by local Party agencies.

5. The proceeds from exploiting assets as specified in Clause 3 of this Article, after deducting related costs and fulfilling financial obligations to the State as prescribed by law, shall be managed as follows:

a) Supplementing the operational funds of the Party agency for assets transferred in kind or constructed or purchased from the state budget;

b) Supplementing the Party’s reserve fund for assets not covered by point a of this clause.

Article 18. Management and Operation of Assets at Party Agencies

1. Methods of operation management of assets include:

a) The Party agency entrusted with managing and using assets directly implements management and operation of the assets entrusted to it for management and use;

b) The agency or unit entrusted with managing the centralized administrative area (including the office premises of the Party agency) shall implement management and operation of the centralized administrative area;

c) Lease entities with the function of managing operations.

2. The content of asset management and operation, and the selection of units with the function of managing and operating assets, shall be carried out in accordance with the laws applicable to state agencies.

Article 19. Establishment and Management of Asset Records at Party Agencies

1. The agency entrusted with managing and using assets shall be responsible for establishing and managing records for the assets entrusted to it for management.

Clause 2. Asset files include:

a) Records related to the formation and changes in assets;

b) Reports on the situation of asset management and use, and other reports on assets;

c) Data on assets at Party agencies in the National Database on State Assets.

Article 20. Maintenance and Repair of Assets at Party Agencies

1. The Party agency entrusted with managing and using assets shall be responsible for implementing maintenance and repair of assets in accordance with the laws applicable to state agencies.

2. The budget for maintenance and repair of assets at Party agencies shall be allocated from the annual state budget estimate or from the Party's reserve fund in accordance with the provisions of the law and the regulations of the Party.

Article 21. Use of Land Belonging to Office Premises at Party Agencies

1. The Party agency shall be granted land by the state for long-term stable use under the form of allocating land without payment of land use fees to construct office premises suitable for its functions, tasks, standards, usage norms, asset utilization, planning, and land use plans.

2. Land attached to assets owned by the Party that the Party agency is currently using shall continue to be used under the form of allocating land without payment of land use fees and shall be recognized as the right to use land in accordance with the provisions of the law on land.

3. The rights and obligations of the Party agency granted land and recognized the right to use land shall be implemented in accordance with the provisions of the law on land.

4. Before deciding to grant or recover land belonging to office premises, the competent state agency granting or recovering land shall send a document seeking opinions of the Ministry of Finance (in the case of granting or recovering office premises of central Party agencies), and send a document seeking opinions of the Provincial Department of Finance (in the case of granting or recovering office premises of local Party agencies) in accordance with the provisions of the law on land.

The opinion-seeking document must clearly state the reasons for granting or recovering land; the proposed area to be granted or recovered; the suitability of the land allocation or recovery plan with the land use planning and plan approved by the competent authority; the land fund arrangement plan for relocating the Party agency's office in the event of recovery; and other necessary contents.

5. Based on the document requesting the grant or recovery of land from the competent state agency, the Ministry of Finance shall coordinate with the Central Party Office, and the Provincial Department of Finance shall coordinate with the Provincial Party Committee Office to provide written comments on the suitability of the land allocation or recovery plan with the functions, tasks, staffing, and standards and norms for asset use of the agency being granted or having land recovered.

Article 22. Conversion of Property Function at Party Agencies

1. Conversion of property function at Party agencies refers to changing the purpose of using the property. The conversion of property function at Party agencies must be consistent with the characteristics and nature of the property, usage standards, and quotas.

2. Authority to decide on the conversion of property function at Party agencies:

a) The agency or person authorized to assign, invest in construction, or purchase the property shall decide on the conversion of property function when there is no change in the Party agency responsible for managing and using the property.

b) The agency or person authorized to dispose of the property shall decide on the conversion of property function when there is a change in the Party agency responsible for managing and using the property.

3. Procedures for deciding on the conversion of property function at Party agencies shall be carried out in accordance with the provisions of laws applicable to state agencies.

Article 23. Forms of Disposal of Property at Party Agencies

1. Recovery.

2. Transfer.

3. Sale.

4. Liquidation.

5. Destruction.

6. Disposal of property in cases of loss or destruction.

7. Other forms as prescribed by law.

Article 24. Recovery of Property at Party Agencies

1. Property at Party agencies shall be recovered in the following cases:

a) Office premises not continuously used for over 12 months;

b) New office premises have been assigned or other office premises have been constructed to replace existing ones;

c) Property has been used beyond the intended object, exceeding standards and quotas; misused for purposes other than intended, lent out;

d) Transferred, sold, gifted, invested as capital, or used as collateral for civil obligations in violation of regulations; used for business, leasing, joint ventures, or partnerships in violation of regulations;

đ) Property that has been assigned, constructed, or purchased but is no longer needed or its use and exploitation are ineffective or reduced due to changes in organizational structure, functions, or tasks;

e) Must be replaced due to technical or technological renewal requirements as decided by the competent authority;

g) The Party agency responsible for managing and using the property voluntarily returns it.

h) Other cases prescribed by law.

2. Authority to decide on the recovery of property at Party agencies:

a) The Director of the Central Party Office decides or delegates authority to decide on the recovery of property at central Party agencies;

b) The Provincial Party Committee Standing Committee decides or delegates authority to decide on the recovery of property at subordinate budget units under the Provincial Party Office;

c) The County Party Committee Standing Committee decides on the recovery of property formed from the Party’s reserve fund for activities at county-level Party agencies which are budget units under the national budget;

d) The agency or person authorized according to the delegation of the People's Council of the province decides on the recovery of property transferred by the State in kind and property constructed or purchased from the national budget at the County Party Office which is a budget unit under the county-level national budget;

đ) Authority to recover land use rights granted for implementing investment projects to construct office premises, if the land use progress is delayed, shall be carried out in accordance with the provisions of the Land Law.

3. Procedures for recovering and disposing of, and utilizing property at Party agencies after recovery shall be carried out in accordance with the provisions of laws applicable to state agencies.

The Central Party Office shall organize the implementation of decisions to recover property decided by the agency or person authorized as stipulated in point a, Clause 2, Article 22 of this Decree. The Provincial Party Office shall organize the implementation of decisions to recover property decided by the agency or person authorized as stipulated in point b, Clause 2, Article 22 of this Decree. The County Party Office shall organize the implementation of decisions to recover property decided by the agency or person authorized as stipulated in point c, Clause 2, Article 22 of this Decree. The Department of Finance, the District Finance and Planning Office shall organize the implementation of decisions to recover property decided by the agency or person authorized as stipulated in point d, Clause 2, Article 22 of this Decree.

Article 25. Transfer of Assets at Party Agencies

1. Assets at Party Agencies shall be transferred in the following cases:

a) When there is a change in management agencies, organizational structure, or management delegation;

b) From places with excess to places with shortage according to asset usage standards and norms prescribed by competent authorities;

c) The transfer of assets results in higher utilization efficiency;

d) Party Agencies are assigned to manage and use assets but have no regular need for them;

đ) Other cases as prescribed by law.

2. Authority to decide on the transfer of assets at Party Agencies:

a) The Director of the Central Party Office decides or delegates authority to decide on the transfer of assets between Party Agencies at the central level upon the proposal of the Agency or Unit holding the assets and the Agency or Unit requiring the assets; decides on the transfer of assets from Party Agencies at the central level to Party Agencies at the local level and vice versa upon the proposal of the Party Agency at the central level and the Provincial Party Committee's Standing Committee related to the matter; decides on the transfer of assets from a Party Agency at one locality to another Party Agency at a different locality upon the proposal of the Provincial Party Committee's Standing Committee related to the matter (in the case where the Party Agency is a subordinate budget unit under the Provincial Party Office);

b) The Provincial Party Committee's Standing Committee decides or delegates authority to decide on the transfer of assets between Party Agencies that are subordinate budget units under the Provincial Party Office; transfers assets from Party Agencies that are subordinate budget units under the Provincial Party Office to County Party Committees' Offices that are state budget units at the county level upon the proposal of the Agency or Unit holding the assets and the County Party Committee's Standing Committee related to the matter;

c) The Provincial Party Committee's Standing Committee decides on the transfer of assets from Party Agencies that are state budget units at the county level to Party Agencies that are subordinate budget units under the Provincial Party Office upon the proposal of the Agency or Unit holding the assets, the Agency or Unit requiring the assets, and the opinion of the People's Committee at the county level related to the matter;

d) The authority to decide on the transfer of assets in cases not within the scope defined in points a, b, and c of this Clause shall be implemented in accordance with the provisions of laws applicable to state agencies;

3. Procedures and formalities for transferring assets at Party Agencies shall be carried out in accordance with the provisions of laws applicable to state agencies;

Article 26. Sale of Assets at Party Agencies

1. Assets at Party Agencies shall be sold in the following cases:

a) Assets subject to recovery as prescribed in Article 24 of this Decree shall be disposed of through sale;

b) Party Agencies assigned to use assets no longer have a need for them or have reduced their need due to changes in organization or function and tasks, or other reasons, and cannot be handled through recovery or transfer;

c) Reorganizing the management and use of assets at Party Agencies as prescribed in the Government's Decree on the reorganization and disposal of public assets;

d) Assets subject to liquidation as prescribed in Article 27 of this Decree shall be disposed of through sale;

2. Authority to decide on the sale of assets at Party Agencies in the cases prescribed in points a, b, and c of Clause 1 of this Article:

a) The Prime Minister decides on the sale of assets prescribed in Clause 1 and Clause 2 of Article 8 of this Decree with an original value of VND 5 billion or more of Party Agencies at the central level upon the proposal of the Director of the Central Party Office, the Minister of Finance, and the opinion of the Chairman of the People's Committee of the province where the assets are sold;

b) The Director of the Central Party Office decides on the sale of assets prescribed in Clause 1 and Clause 2 of Article 8 of this Decree with an original value below VND 5 billion after obtaining the unified opinion of the Ministry of Finance and approval from the competent authority as prescribed by the Party; decides or delegates authority to decide on the sale of other assets at Party Agencies at the central level;

c) The Provincial Party Committee's Standing Committee decides on the sale of assets prescribed in Clause 1 and Clause 2 of Article 8 of this Decree after obtaining the opinion of the Provincial People's Committee; decides or delegates authority to decide on the sale of other assets at Party Agencies that are subordinate budget units under the Provincial Party Office;

d) The County Party Committee's Standing Committee decides on the sale of assets formed from the Party's reserve fund at Party Agencies that are state budget units at the county level;

đ) The authority to decide on the sale of assets in cases not within the scope defined in points a, b, c, and d of this Clause shall be implemented in accordance with the provisions of laws applicable to state agencies;

3. The authority to decide on the liquidation of assets at Party Agencies through sale shall be implemented in accordance with the provisions of Article 27 of this Decree;

4. The form of selling assets at Party Agencies shall be implemented as prescribed in Clause 1 of Article 24, Clause 1 of Article 26, and Clause 1 of Article 27 of Decree No. 151/2017/NĐ-CP;

5. Procedures, formalities, and the organization of selling assets at Party Agencies shall be carried out in accordance with the provisions of laws applicable to state agencies.

Article 27. Liquidation of Assets at Party Agencies

1. Assets at Party agencies shall be liquidated in the following cases:

a) Assets that have exceeded their useful life as prescribed by law;

b) Assets that have not yet exceeded their useful life but are damaged and cannot be repaired, or the repair is not cost-effective (the estimated repair costs exceed 30% of the original value of the asset);

c) Office buildings or other assets attached to land that must be demolished according to the decision of the competent state agency.

2. Assets at Party agencies shall be liquidated in the following forms:

a) Demolition and cancellation. Materials and supplies recovered from demolition and cancellation of assets shall be sold.

b) Sell.

3. Authority to decide on the liquidation of assets at Party agencies:

a) The Director of the Central Party Office decides or delegates authority to decide on the liquidation of assets at central Party agencies;

b) The Provincial Party Standing Committee decides or delegates authority to decide on the liquidation of assets at Party agencies under the provincial Party Office budget units;

c) The County Party Standing Committee decides on the liquidation of assets formed from the Party budget reserve fund at Party agencies under the county state budget;

d) Authority to decide on the liquidation of assets in cases not within the scope defined in points a, b, and c of this clause shall be carried out in accordance with the provisions of the law applicable to state agencies.

4. Procedures, formalities, and organization of asset liquidation at Party agencies shall be carried out in accordance with the provisions of the law applicable to state agencies.

Article 28. Destruction of Assets at Party Agencies

1. Asset destruction shall be applied to assets that must be destroyed according to the laws on national security protection, environmental protection laws, and other relevant laws. The form of asset destruction shall be implemented in accordance with Clause 2, Article 46 of the Law on Management and Use of Public Assets.

2. Authority to decide on asset destruction:

a) The Director of the Central Party Office decides or delegates authority to decide on asset destruction at central Party agencies;

b) The Provincial Party Standing Committee decides or delegates authority to decide on asset destruction at Party agencies under the provincial Party Office budget units;

c) The County Party Standing Committee decides on asset destruction formed from the Party budget reserve fund at Party agencies under the county state budget;

d) Authority to decide on asset destruction in cases not within the scope defined in points a, b, and c of this clause shall be carried out in accordance with the provisions of the law applicable to state agencies.

3. Procedures, formalities, and organization of asset destruction at Party agencies shall be carried out in accordance with the provisions of the law applicable to state agencies.

4. Funds for asset destruction at Party agencies shall be allocated in the annual state budget or from the Party budget reserve fund in accordance with the provisions of the law and the Party's regulations.

Article 29. Handling of Assets in Cases of Loss or Destruction

1. In cases where assets are lost or destroyed due to natural disasters, fire, or other causes, the Party agency responsible for managing and using the assets shall be responsible for:

a) Reporting to the agency or person with authority as prescribed in Clause 2 of this Article about the loss or destruction of the assets and the responsibility of related collectives and individuals;

b) To record the reduction of assets according to the decision of the agency or person with the authority and handle the responsibility of related collectives and individuals in accordance with the provisions of the law.

2. Authority to decide on handling assets in cases of loss or destruction:

a) The Director of the Central Party Office decides or delegates authority to decide on handling assets at central Party agencies in cases of loss or destruction;

b) The Provincial Party Standing Committee decides or delegates authority to decide on handling assets at Party agencies under the provincial Party Office budget units in cases of loss or destruction;

c) The County Party Standing Committee decides on handling assets formed from the Party budget reserve fund at Party agencies under the county state budget in cases of loss or destruction;

d) Authority to decide on handling assets in cases of loss or destruction not within the scope defined in points a, b, and c of this clause shall be carried out in accordance with the provisions of the law applicable to state agencies.

3. In cases where losses or destructions are compensated by insurance companies or related organizations or individuals, the transfer of compensation assets in kind or the use of compensation funds to invest in building or purchasing replacement assets shall be carried out in accordance with Articles 9, 10, 13, and 30 of this Decree.

4. Procedures and formalities for handling assets at Party agencies in cases of loss or destruction shall be carried out in accordance with the provisions of the law applicable to state agencies.

Article 30. Management and use of funds obtained from the disposal of assets at Party agencies

1. The management and use of funds obtained from the disposal of assets transferred to the State in kind and assets invested in, constructed, or purchased with state budget funds shall be implemented in accordance with Article 48 of the Law on Management and Use of Public Assets and Clause 36 of Decree No. 151/2017/ND-CP.

2. Funds obtained from the disposal of assets outside the scope specified in Clause 1 of this Article at Party agencies, after deducting related expenses, shall be deposited into the Party's reserve fund. The use of funds deposited into the Party's reserve fund shall be carried out in accordance with the regulations of the Party.

3. In cases where assets are formed from multiple sources, the funds obtained from the disposal of such assets shall be implemented in accordance with Clauses 1 and 2 of this Article corresponding to the proportion of each source of capital forming the asset in the original cost of the asset recorded in the accounting books at the time of the decision to dispose of the asset by the agency or authorized person.

Article 31. Statistics, Accounting, Inventory, and Revaluation of Assets at Party Agencies

1. The statistics, accounting, inventory, and revaluation of assets at Party agencies shall be carried out in accordance with the provisions of the Law on Management and Use of Public Assets, as stipulated in Section 1 Chapter XIV of Decree No. 151/2017/ND-CP, and the guidance of the Ministry of Finance.

2. The right to use land at Party agencies shall be determined for accounting purposes and to establish the authority to decide on the use of assets to participate in public-private partnership investment projects or sell assets at Party agencies in accordance with the laws applicable to state agencies.

Article 32. Reporting on Assets at Party Agencies

1. Party agencies directly assigned to manage and use assets shall record and report on all assets under their management and use in accordance with the laws on accounting and statistics.

2. For the following assets, Party agencies managing and using them shall report to the competent authority for unified and centralized management nationwide:

a) Office buildings, official residences, other buildings attached to land; rights to use land belonging to office premises, official residences, guesthouses;

b) All types of motor vehicles;

c) Other assets meeting the criteria of fixed assets as prescribed by law.

3. The asset report specified in Clause 2 of this Article includes:

a) Asset declaration reports;

b) Reports on the management and use of assets. The contents of asset declaration reports and reports on the management and use of assets at Party agencies shall be carried out in accordance with Section 3 Chapter XIV of Decree No. 151/2017/ND-CP and the guidance of the Ministry of Finance.

4. Procedures for reporting on assets transferred to the State in kind or invested in or purchased with state budget funds:

a) County Party Committee Offices, which are budgetary units at the county level, shall submit asset reports to the Provincial Party Committee Office and the County Department of Finance; County Party Committee Offices, which are budgetary units at the provincial level, and Party agencies at the provincial level shall submit asset reports to the Provincial Party Committee Office;

b) The Provincial Party Committee Office shall compile and submit reports to the Central Party Committee Office and the Provincial Department of Finance; central Party agencies and units shall submit reports to the Central Party Committee Office;

c) The Central Party Committee Office shall compile and submit reports to the Ministry of Finance and the competent authority as prescribed by the Party.

5. Procedures for reporting on assets not within the scope specified in Clause 4 of this Article:

a) County Party Committee Offices, which are budgetary units at the county level, shall submit asset reports to the Provincial Party Committee Office; County Party Committee Offices, which are subordinate units of the Provincial Party Committee Office, and Party agencies at the provincial level shall submit asset reports to the Provincial Party Committee Office;

b) The Provincial Party Committee Office shall compile and submit reports to the Central Party Committee Office; central Party agencies and units shall submit reports to the Central Party Committee Office;

c) The Central Party Committee Office shall compile and submit reports to the competent authority as prescribed by the Party.

Chapter III

MANAGEMENT AND USE OF ASSETS AT PARTY ENTERPRISES

Article 33. Assets at Party-affiliated public service units

1. Office buildings, public service works, and other assets attached to land belonging to the operational base (communications, printing houses, publishing houses, guesthouses, rest houses, rehabilitation centers, etc.).

2. Land use rights belonging to the operational base.

3. Transportation means, machinery, equipment, and other tangible assets;

4. Intellectual property rights, application software, databases, and other intangible assets.

Article 34. Transfer of Assets in Kind to Party-affiliated Public Service Units

1. The transfer of assets in kind to Party-affiliated public service units shall be applied in cases where the unit lacks assets compared to standards and quotas.

2. Assets transferred for management and use by Party-affiliated public service units include:

a) Assets handed over by competent state agencies.

b) Assets invested in construction, purchased, reclaimed, or established ownership rights over by Party organs with authority;

c) Land allocated or leased for construction of public service works according to laws on land.

3. Authority to decide on asset transfers:

a) The Minister of Finance decides to transfer state assets specified in points a, b, c, d, and e of Clause 2, Article 29 of the Law on Management and Use of State Assets to the Central Party Office for management;

b) The General Office of the Central Committee of the Party decides to transfer assets specified in point b, Clause 2 of this Article, which are invested in, purchased, or managed by the General Office of the Central Committee, and assets specified in point a of this clause to central-level public service units;

c) Provincial People's Committees decide to transfer state assets specified in points a, b, c, d, and e, Clause 2 of Article 29 of the Law on Management and Use of State Assets, which are invested in, purchased, or managed by their level, to the Provincial Party Committee Office for management;

d) The Provincial Party Committee Standing Committee decides or delegates authority to decide to transfer assets specified in point b, Clause 2 of this Article, which are invested in, purchased, or managed by the Provincial Party Committee Office, and assets specified in point c of this clause to public service units under its jurisdiction;

đ) Provincial People's Committees decide to transfer or lease state assets specified in point c, Clause 2 of this Article according to laws on land.

4. Agencies, organizations, and units currently managing assets shall hand over assets according to decisions of competent agencies or persons specified in points a, b, c, and d, Clause 3 of this Article.

Article 35. Investment in Construction of Operational Bases at Party-affiliated Public Service Units

1. Investment in construction of operational bases, including in cases using borrowed capital, raised funds, joint ventures, or joint operations, shall be carried out when the following conditions are met:

a) There is no operational base or the existing operational base lacks area compared to standards and quotas;

b) There are no assets available for transfer and it does not fall within the case of leasing an operational base.

2. Investment in construction of operational bases shall be carried out in accordance with laws on public investment, construction laws, and other relevant laws.

The use of Party-operational bases to participate in public-private partnership investment projects shall be implemented according to Clause 4, Article 10, Article 11, and Article 12 of this Decree.

3. Public investment funds and state budget shall not be arranged to construct new assets solely for business purposes, leasing, joint ventures, or joint operations.

Article 36. Procurement of Assets at Party-affiliated Public Service Units

1. Procurement of assets shall be applied in cases where Party-affiliated public service units lack assets or still lack assets compared to standards and quotas but have no assets available for transfer and do not fall within the case of being able to lease or be assigned operating costs for asset usage.

2. The state budget shall not be arranged to procure assets solely for business purposes, leasing, joint ventures, or joint operations.

3. Procurement of assets at Party-affiliated public service units shall be carried out in accordance with Article 13 of this Decree.

Article 37. Leasing and Allocating Operating Costs for the Use of Assets Serving the Activities of Party Affiliated Public Service Units

1. The leasing of assets and allocating operating costs for the use of assets serving the activities of Party affiliated public service units shall be implemented in accordance with Articles 14 and 15 of this Decree.

2. The source of funds for leasing and allocating asset usage costs shall be derived from the permitted revenue sources of Party affiliated public service units.

Article 38. Using, Managing, Operating, Registering, and Managing Asset Records at Party Affiliated Public Service Units

1. The use of assets must comply with the principles stipulated in Article 4 of this Decree.

2. Assets shall not be lent out or used for personal purposes.

3. The use of assets for business purposes, leasing, joint ventures, and partnerships shall be carried out in accordance with Article 41 of this Decree and relevant laws.

4. Party affiliated public service units shall not use assets as collateral or to implement other measures to ensure civil obligations in the following cases:

a) Assets entrusted for management and use by authorized Party agencies;

b) Assets constructed or purchased with state budget funds;

c) Land use rights, except where land use rights are utilized for business, leasing, joint ventures, or partnerships and the land rent paid in full for the entire lease period does not originate from state budget funds or the Party budget reserve fund, provided that such use has been approved by the Head of the Central Party Office for central Party affiliated public service units, and by the Provincial Party Committee Standing Committee for those under their jurisdiction.

5. The management, operation, registration, and management of asset records at Party affiliated public service units shall be conducted in accordance with the regulations applicable to Party agencies as stipulated in Articles 18 and 19 of this Decree.

Article 39. Maintenance and Repair of Assets at Party Affiliated Public Service Units

1. The maintenance and repair of assets serving the activities of Party affiliated public service units shall be carried out in accordance with Clause 1 of Article 20 of this Decree.

2. The funds for maintenance and repair of assets shall be sourced from the permitted revenue of Party affiliated public service units.

Article 40. Statistics, Accounting, Inventory, Revaluation, and Reporting on Assets at Party Affiliated Public Service Units

The statistics, accounting, inventory, revaluation, and reporting on assets at Party affiliated public service units shall be conducted in accordance with Articles 31 and 32 of this Decree.

Article 41. Utilizing Assets at Party Affiliated Public Service Units for Business Purposes, Leasing, Joint Ventures, and Partnerships

1. The utilization of assets at Party affiliated public service units for business purposes, leasing, joint ventures, and partnerships shall be implemented in accordance with the regime applicable to public service units as stipulated in Articles 55, 56, 57, and 58 of the Law on Management and Use of State Assets, Section 2 Chapter III of Decree No. 151/2017/NĐ-CP, and Clauses 2, 3, and 4 of this Article.

2. Approval authority for projects utilizing assets at Party affiliated public service units for business purposes and leasing:

a) The Head of the Central Party Office shall approve projects concerning assets at central Party affiliated public service units that are operational bases; and other assets with an original value of VND 500 million or more per unit;

b) The Provincial Party Committee Standing Committee shall decide or delegate approval authority for projects concerning assets at Party affiliated public service units within their jurisdiction that are operational bases; and other assets with an original value of VND 500 million or more per unit;

c) The Management Board or the head of the Party affiliated public service unit shall approve projects concerning assets not covered by points a and b of this clause.

3. Approval authority for projects utilizing assets at Party affiliated public service units for joint ventures and partnerships:

a) The Head of the Central Party Office shall approve projects concerning assets at central Party affiliated public service units that are operational bases; and other assets with an original value of VND 500 million or more per unit; in cases where assets are assigned by the state to the public service unit for management and use or constructed or purchased with state budget funds, approval shall be made after obtaining written opinions from the Ministry of Finance;

b) The Provincial Party Committee Standing Committee shall decide or delegate approval authority for projects concerning assets at Party affiliated public service units within their jurisdiction that are operational bases; and other assets with an original value of VND 500 million or more per unit; in cases where assets are assigned by the state to the public service unit for management and use or constructed or purchased with state budget funds, approval shall be made after obtaining written opinions from the Provincial People's Council Standing Committee;

c) The Management Board or the head of the Party affiliated public service unit shall approve projects concerning assets not covered by points a and b of this clause.

4. Revenue generated from using assets for business purposes, leasing, joint ventures, and partnerships must be fully recorded and accounted for in accordance with the law on accounting and managed and used as follows:

a) To cover related expenses;

b) To repay borrowed capital or raised capital (if any);

c) To fulfill financial obligations to the state;

d) To deposit a portion into the Party budget reserve fund according to the Financial and Asset Management Regulations of Party affiliated public service units issued by authorized Party authorities;

đ) The remainder shall be managed and used in accordance with the Government's financial mechanism for public service units and the Financial and Asset Management Regulations of Party affiliated public service units issued by authorized Party authorities.

Article 42. Conversion of the Purpose of Use of Assets at Party Affiliated Public Service Units

1. The conversion of the purpose of use of assets at Party affiliated public service units refers to changing the intended use of the assets. The conversion of the purpose of use of assets at Party affiliated public service units must be consistent with the characteristics and nature of the assets, as well as the standards and quotas for asset usage.

2. Authority to decide on the conversion of the purpose of use of assets at Party affiliated public service units

a) The agency or person authorized to decide on the allocation, construction investment, and procurement of assets shall decide on the conversion of the purpose of use of assets when there is no change in the unit responsible for managing and using the assets;

b) The agency or person authorized to decide on the disposal of assets shall decide on the conversion of the purpose of use of assets when there is a change in the unit responsible for managing and using the assets.

3. The procedures for deciding on the conversion of the purpose of use of assets at Party affiliated public service units shall be carried out in accordance with the provisions of the law applicable to public service units.

Article 43. Disposal of Assets at Party Affiliated Public Service Units

1. Forms of asset disposal at Party affiliated public service units include:

a) The forms of disposal prescribed in Article 23 of this Decree;

b) Disposal of assets in cases where the operating model of the public service unit is changed.

2. Asset disposal at Party affiliated public service units according to the form prescribed in Article 23 of this Decree shall be implemented in accordance with the provisions of Articles 24, 25, 26, 27, 28, and 29 of this Decree and relevant laws.

Asset disposal in cases where the operating model of the Party affiliated public service unit is changed shall be carried out in accordance with the provisions of the law applicable to public service units.

3. Management and utilization of the proceeds from the disposal of assets at Party affiliated public service units shall be conducted as follows:

a) For Party affiliated public service units where the State guarantees all regular expenses, it shall be implemented in accordance with Clause 1 of Article 55 of Decree No. 151/2017/NĐ-CP;

b) For Party affiliated public service units not falling within the scope prescribed in point a of this clause, the proceeds from the disposal of assets, after deducting related costs, repaying loans, raised funds (if any), and fulfilling financial obligations to the State, the remaining amount shall be supplemented into the operational budget and the Party's reserve fund.

4. The proceeds from the transfer of land use rights granted by the State, after deducting related costs, shall be handled as follows:

a) Deposited into the State budget in accordance with Clause 1 of Article 55 of Decree No. 151/2017/NĐ-CP. In cases where the Party affiliated public service unit has projects for investment in construction, procurement, renovation, and upgrading of operational facilities, they may be prioritized for funding in the public investment plan and the development expenditure budget by the agencies and persons authorized under the law on public investment and the State budget law;

b) Supplement the development fund for operational activities and the Party's reserve fund in cases where the land use rights have been transferred or leased with a lump-sum payment covering the entire lease period, and the payment made does not originate from the State budget.

5. The use of funds deposited into the Party's reserve fund shall be carried out in accordance with the regulations of the Party.

Chapter IV

MANAGEMENT AND USE OF ASSETS TRANSFERRED BY ORGANIZATIONS AND INDIVIDUALS

TO THE PARTY

Article 44. Competence to establish ownership rights over assets transferred by organizations and individuals to the Party

1. The Head of the Central Party Office decides or delegates authority to decide on assets transferred by organizations and individuals for the Party's agencies and affiliated units at the central level.

2. The Provincial Party Committee Standing Committee decides or delegates authority to decide on assets transferred by organizations and individuals for the Party's agencies and affiliated units within their management scope.

Article 45. Procedures for establishing ownership rights over assets transferred by organizations and individuals to the Party

1. When receiving requests from organizations and individuals to transfer ownership rights over assets, the agency or unit proposed to receive the asset shall base its determination of the suitability of accepting the transferred asset on current laws and be responsible for that determination.

2. In cases where it is determined that accepting the transferred asset is in accordance with legal provisions, within seven working days from the date of receiving the asset, the agency or unit receiving the asset shall be responsible for preparing the necessary documentation and submitting it to the superior managing agency (if applicable) to present to the competent authority specified in Article 44 of this Decree to issue a decision establishing ownership rights.

The application for establishing ownership rights over assets includes:

a) A proposal for establishing ownership rights over the asset: one original copy;

b) An inventory listing the type, quantity, volume, value, and condition of the asset: one original copy;

c) A gift contract for the asset in cases where the transfer is made through donation and must be formalized as a contract according to legal provisions: one original copy;

d) Documentation and evidence proving the ownership and usage rights of the transferred asset and the form of transfer (if available): one copy.

3. Within seven working days from the date of receiving all required documents as stipulated in Clause 2 of this Article, the agency or person with the authority specified in Article 44 of this Decree shall examine and issue a Decision establishing ownership rights over the asset.

Article 44. Decree establishing ownership rights over assets transferred by organizations and individuals to the Party.

1. The Head of the Central Party Office decides or delegates authority to decide on assets transferred by organizations and individuals for the Party's agencies and affiliated units at the central level.
2. The Provincial Party Committee Standing Committee decides or delegates authority to decide on assets transferred by organizations and individuals for the Party's agencies and affiliated units within their management scope.

Article 45. Procedures for establishing ownership rights over assets transferred by organizations and individuals to the Party

1. When receiving requests from organizations and individuals to transfer ownership rights over assets, the agency or unit proposed to receive the asset shall base its determination of the suitability of accepting the transferred asset on current laws and be responsible for that determination.

2. In cases where it is determined that accepting the transferred asset is in accordance with legal provisions, within seven working days from the date of receiving the asset, the agency or unit receiving the asset shall be responsible for preparing the necessary documentation and submitting it to the superior managing agency (if applicable) to present to the competent authority specified in Article 44 of this Decree to issue a decision establishing ownership rights.
The application for establishing ownership rights over assets includes:

a) A proposal for establishing ownership rights over the asset: one original copy;

b) An inventory listing the type, quantity, volume, value, and condition of the asset: one original copy;

c) A gift contract for the asset in cases where the transfer is made through donation and must be formalized as a contract according to legal provisions: one original copy;

d) Documentation and evidence proving the ownership and usage rights of the transferred asset and the form of transfer (if available): one copy.

3. Within seven working days from the date of receiving all required documents as stipulated in Clause 2 of this Article, the agency or person with the authority specified in Article 44 of this Decree shall examine and issue a Decision establishing ownership rights over the asset.

4. In cases where it is determined that transferring the asset does not comply with legal provisions, the agency or unit proposed to receive the asset must refuse to accept it; if refusal is not possible, it shall handle the matter according to the provisions of Clauses 2 and 3 of this Article.

Article 46. Management and disposal of assets when the managing and using agency or unit has been specifically determined

1. The agency or unit proposed to receive the asset shall be responsible for receiving and preserving the asset during the processing period.

2. Establishing a plan for asset disposal:

Based on standards, quotas, and management and usage regulations for assets, the agency or unit receiving the asset shall develop a plan for disposing of the asset together with the documentation requesting establishment of ownership rights over the asset as stipulated in Clause 2 of Article 45 of this Decree, report to the superior managing agency (if applicable) to present to the agency or person with the authority specified in Clause 3 of this Article for examination and decision-making according to the following forms:

a) In cases where the transferred asset is suitable for the recipient, conditions, standards, quotas, and regulations prescribed by law, it shall be managed and used by the receiving agency or unit;

b) In cases where the transferred asset is unsuitable for the recipient, conditions, standards, quotas, and regulations prescribed by law, it shall be disposed of through sale or transfer to another agency or unit for management and use according to legal provisions.

3. Authority to approve the disposal plan: The agency or person with the authority to establish ownership rights over the asset as stipulated in Article 44 of this Decree has the authority to approve the asset disposal plan.

The Central Party Office and Provincial Party Committee Office may hire organizations with the necessary qualifications to conduct valuation appraisals or establish a Valuation Committee to serve as the basis for the agency or person with the authority to decide on the asset disposal plan.

4. For assets disposed of through transfer or reallocation: The agency or unit receiving the asset shall be responsible for recording the increase in assets, managing, and using the asset according to the provisions of this Decree and related laws.

5. For assets disposed of through sale: It shall be carried out according to the provisions of Article 26 of this Decree. The proceeds from selling the asset, after deducting related costs associated with receiving and disposing of the asset, shall be added to the Party's reserve fund.

Article 47. Preservation and Handling of Assets When Transferring Without Specifically Determining the Managing or Using Entity 1. The functional agency under the Central Party Office (in cases of transferring to central Party agencies) or the Provincial Party Committee Office (in cases of transferring to local Party agencies) shall be responsible for receiving and preserving assets during the waiting period for handling.

2. The functional agency under the Central Party Office and the Provincial Party Committee Office shall develop plans for handling assets together with the file requesting establishment of ownership rights, report to the superior managing agency (if any) to submit to the agency or person authorized under Clause 3 of this Article for consideration and decision according to the following forms:

a) Transfer or reallocate to Party agencies or other agencies, organizations, units that have a need to use assets which are still below the standard or quota for asset usage as prescribed by the authorized agency or person.

The Central Party Office and the Provincial Party Committee Office shall hire an organization with the necessary conditions for valuation activities or establish a Valuation Board to serve as the basis for the authorized agency or person to decide on the asset disposal plan.

b) Sell.

3. Authority to approve the disposal plan: The agency or person with the authority to establish ownership rights over the asset as stipulated in Article 44 of this Decree has the authority to approve the asset disposal plan.

Specifically, for assets donated to Party leaders by organizations or individuals, approval of the disposal plan shall be carried out after obtaining instructions from Party leaders.

4. For assets handled through transfer or reallocation: The agency or unit receiving the assets shall be responsible for recording the increase in assets, implementing management and usage of the assets in accordance with the provisions of the law.

Article 48. Management and Usage of Assets Transferred Ownership Rights by Organizations or Individuals to Party Agencies at the District Level as Budgetary Units

5. For assets disposed of through sale: It shall be carried out according to the provisions of Article 26 of this Decree. The proceeds from selling the asset, after deducting related costs associated with receiving and disposing of the asset, shall be added to the Party's reserve fund.

The authority to decide, procedures for establishing ownership rights, preservation, and handling of assets transferred ownership rights by organizations or individuals to Party agencies at the district level as budgetary units shall be implemented in accordance with the Government Decree stipulating the authority and procedures for establishing full public ownership rights over assets and handling assets established with full public ownership rights. 1. For assets at Party agencies and Party-affiliated public service units that have been decided on disposal by the authorized agency or person in accordance with the law before the effective date of this Decree but have not yet completed the disposal process, they shall continue to implement according to the decision of the authorized agency or person; tasks not yet carried out when this Decree becomes effective and the management and use of funds obtained from asset disposal shall be implemented in accordance with the provisions of this Decree.

2. For Party-affiliated public service units that have been approved by the authorized agency or person to use assets for business purposes, leasing, joint ventures, or joint operations before the effective date of this Decree but have not yet signed business contracts, lease agreements, joint venture agreements, or joint operation agreements:

Chapter V

IMPLEMENTATION

Article 49. Transitional Provisions

a) The unit may proceed with subsequent tasks in accordance with this Decree if it falls within one of the cases specified in Clause 1 of Article 56, Clause 1 of Article 57, or Clause 1 of Article 58 of the Law on Management and Use of State Property and meets the requirements specified in Clause 2 of Article 55 of the Law on Management and Use of State Property.

b) The unit shall not continue with business, leasing, joint ventures, or joint operations if it does not fall within one of the cases specified in Clause 1 of Article 56, Clause 1 of Article 57, or Clause 1 of Article 58 of the Law on Management and Use of State Property or does not meet the requirements specified in Clause 2 of Article 55 of the Law on Management and Use of State Property.

3. For business, lease, joint venture, or joint operation contracts signed before the effective date of this Decree that comply with the legal provisions at the time of signing, Party-affiliated public service units shall continue to implement according to the signed contract. The management and use of funds obtained from using assets for business, leasing, joint ventures, or joint operations arising from the effective date of this Decree shall be implemented in accordance with the provisions of this Decree.

4. Based on the Government's regulations on reorganizing and disposing of state property, the Director of the Central Party Office and the Provincial Party Standing Committee shall organize the reorganization and disposal of assets of Party agencies and Party-affiliated public service units to ensure economy, efficiency, and compliance with standards and quotas.

3. For business contracts, leasing contracts, joint venture contracts, and cooperation contracts signed before the date this Decree takes effect, which comply with the provisions of the law at the time of signing, Party-affiliated public service units shall continue to implement according to the signed contracts. The management and utilization of the funds obtained from using assets for business purposes, leasing, joint ventures, and cooperation arising from the date this Decree takes effect shall be carried out in accordance with the provisions of this Decree.

4. Based on the Government's regulations on reorganizing and disposing of state assets, the Director of the Central Party Office and the Provincial Party Committee Standing Committee shall organize the reorganization and disposal of Party-affiliated agencies' and Party-affiliated public service units' assets to ensure economy, efficiency, and compliance with standards and norms.

Article 50. Effectiveness and Responsibility for Implementation

1. This Decree takes effect from January 1, 2018.

2. The Central Party Office and Provincial Party Committees' Offices shall be responsible for developing and promulgating regulations within their authority or submitting them to competent authorities for promulgation to implement this Decree within the scope of their assigned tasks and powers.

3. The Ministry of Finance shall be responsible for coordinating with the Central Party Office in guiding the management and use of assets at Party agencies and Party-affiliated public institutions; compiling the situation of asset management and use at Party agencies and Party-affiliated public institutions to ensure transparency and report to competent authorities as prescribed by law.

4. Party agencies and Party-affiliated public institutions at central and local levels, as well as related agencies, organizations, and units, shall be responsible for implementing this Decree./.