Decree No. 266/2026/NĐ-CP of the Ministry of Finance

  

DECREE

Detailed regulations and guidance on implementation of certain provisions
of the Law on Saving and Combating Wastefulness

 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Saving and Combating Wastefulness No. 110/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates this Decree to provide detailed regulations and guidance for implementation of certain provisions of the Law on Saving and Combating Wastefulness.

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

This Decree provides detailed regulations and guidance for implementation of Article 4, Article 5, Clause 2 Article 9, Clause 3 Article 12, Article 13, Article 15, Clause 2 Article 16, Article 17, and Clause 2 Article 24 of the Law on Saving and Combating Wastefulness No. 110/2025/QH15.

Article 2. Applicability

1. Political organizations, state agencies.

2. Vietnam Fatherland Front.

3. Military units.

4. Public service establishments.

5. State-owned enterprises.

6. Civil servants, public officials, employees working in the state sector.

7. Enterprises, organizations, households, other individuals related to saving and combating wastefulness work.

 

Chapter II

ACTIONS CAUSING WASTEFULNESS AND VIOLATIONS IN THE ORGANIZATION AND IMPLEMENTATION OF PREVENTION AND COMBATING WASTEFULNESS

 

Article 3. Principles for Determining Actions Causing Wastefulness

The determination of actions causing wastefulness must be reflected in the conclusion of competent state authorities through inspection, examination, auditing, investigation, and complaint resolution based on a comprehensive analysis and evaluation of both objective and subjective causes of the actions linked to the consequences of wastefulness.

Article 4. Actions Causing Wastefulness

1. Actions causing wastefulness include those specified in Article 4 of Law No. 110/2025/QH15 and the actions stipulated in Clauses 2, 3, and 4 of this Article.

2. Actions causing wastefulness in organizational structure and management, utilization of labor in the state sector include:

a) Establishing, restructuring agencies, organizations, units without ensuring conditions, criteria, procedures, and authority as prescribed by law, leading to wastefulness;

b) Assigning the number of deputy positions for heads of agencies, organizations, units, and deputy positions for heads of departments within agencies, organizations, units exceeding the prescribed limit, except where higher numbers of deputy positions are permitted according to law;

c) Allocating personnel quotas not in accordance with the legal provisions on the basis for determining civil servant quotas, leading to wastefulness;

d) Recruiting civil servants, accepting them to work as civil servants beyond the authorized scope, not based on the ratio of civil servants needed for job positions, staffing quotas, and requirements of the job positions to be filled, leading to wastefulness;

đ) Signing contracts for civil servants' duties beyond the authorized scope, standards, conditions, types of contracts, and signing periods as prescribed, leading to wastefulness;

e) Recruiting staff members beyond the authorized scope, not based on actual needs, job positions, salary funds, and legitimate sources of income of public service establishments, leading to wastefulness;

g) Signing employment contracts with staff members not in accordance with the provisions of law, leading to wastefulness;

h) Signing labor contracts, service contracts not in accordance with the nature, requirements, financial resources, and human resource needs of public service establishments as prescribed, leading to wastefulness;

i) Applying policies for selecting, attracting, and utilizing talented individuals to work in agencies, organizations, units under their jurisdiction not in accordance with the provisions of law, leading to wastefulness;

k) Transferring, rotating, or assigning civil servants to positions not based on their capabilities, needs of agencies, organizations, units, resulting in transferred or assigned civil servants not being properly arranged or rotated civil servants not achieving training, development, and cultivation goals for cadres as required by tasks or job titles planned, leading to wastefulness;

l) Training and developing not based on job positions tied to the use and management of civil servants in line with training and development plans and human resource construction and development needs, leading to wastefulness.

3. Intentionally investing in construction, managing, and using public assets, public investment capital not in accordance with regulations, leading to delays in project implementation timeframes compared to approved timeframes.

4. Actions causing wastefulness in the management, exploitation, and use of natural resources and energy include:

a) Exploiting water beyond the quota decided by the competent authority, causing drought and water shortages;

b) Approving the results of investor selection for projects using land that do not meet the capacity requirements, leading to unused land for project implementation or delayed land use compared to the deadline set in the investment project, falling under the circumstances requiring land recovery according to land law regulations.

5. Organizations and individuals engaging in actions causing wastefulness may be considered for exemption, reduction of responsibility according to Clause 3 Article 37 of Law No. 110/2025/QH15 and relevant legal provisions.

Article 5. Determining the Consequences of Wasteful Acts

1. The acts related to drafting, promulgating normative legal documents in the field of thrift and anti-waste as stipulated in Clause 1, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when one of the following consequences occurs:

a) Causing loss of state budget, public assets, increasing state budget expenditure when implementing normative legal documents that were issued contrary to the Party's guidelines and state laws;

b) Lack of management basis for exploiting and using resources due to intentional non-promulgation or delay in promulgation, amendment, supplementation of normative legal documents on standards, regulations in the field of thrift and anti-waste.

2. The acts in managing and using public finance as stipulated in Clause 3, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when one of the following consequences occurs:

a) Causing loss of state budget, sources of funds from state financial resources outside the state budget;

b) Increasing state budget expenditure.

3. The acts in managing and using public investment capital as stipulated at points a, b, c, d, and đ Clause 4, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when one of the following consequences occurs:

a) Causing loss of state budget, public assets, national resources;

b) Increasing state budget expenditure due to performing acts as stipulated at points b, d, and đ Clause 4, Article 4 of Law No. 110/2025/QH15;

c) Generating state budget expenditure for demolishing construction works formed from investment projects;

d) Delaying project implementation time and progress compared to approved time and progress.

4. The acts in investment construction, procurement, leasing, managing, and using public assets as stipulated at points d, e, g, h, i, and k Clause 4, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when one of the following consequences occurs:

a) Public assets invested in construction, procurement, allocation exceeding the prescribed standards and norms (exceeding area for office premises, activity facilities; exceeding quantity and price for cars, machinery, equipment, and other public assets regulated by law regarding quantity and price);

b) Public assets being damaged, lost, or depleted beyond the prescribed norms;

c) Office premises not being put into continuous use for over twelve months; for other public assets, the period without use shall be implemented according to relevant laws;

d) Generating state budget expenditure for preservation, protection, operation, maintenance, and repair due to untimely handling of unusable public assets;

đ) Generating state budget expenditure for restoration, compensation for damage.

5. The acts in managing, exploiting, and using natural resources and energy as stipulated in Clause 5, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when one of the following consequences occurs:

a) Causing loss of state budget, natural resources, energy;

b) Increasing total land clearance costs compared to the approved plan due to project delays caused by subjective reasons;

c) Reducing state budget revenue;

d) Generating state budget expenditure for restoring degraded, exhausted, polluted, or lost natural resources;

đ) Generating state budget expenditure for processing construction works formed on land;

e) Generating state budget expenditure for processing, restoring digital databases due to improper management and use;

g) Land not returned according to the decision of the competent state agency;

h) Land for investment projects not being used or the usage progress being delayed compared to the deadline specified in the investment project, subject to land recovery according to land laws.

6. The acts in managing and using state capital in public-private partnership investment projects as stipulated at points a and b Clause 6, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when one of the following consequences occurs:

a) Increasing state capital participation or generating other financial obligations of the state;

b) Generating state budget expenditure for demolishing construction works formed from projects;

c) Construction works formed from investment projects unable to be accepted for use according to the project contract and laws on public-private partnership investment.

7. The acts in managing and investing state capital in enterprises as stipulated at points c, d, đ, and e Clause 6, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when one of the following consequences occurs:

a) Loss of state capital in enterprises;

b) Loss of profit portion payable to the state budget due to incorrect establishment of funds according to the regulations issued by the competent authority.

8. The acts in organizational structure and labor management in the public sector as stipulated in Clause 2, Decree of this Article shall be deemed wasteful when increasing state budget expenditure.

9. The acts in leadership and direction in the field of thrift and anti-waste as stipulated in Clause 2, Article 4 of Law No. 110/2025/QH15 shall be deemed wasteful when allowing the occurrence of acts within the direct leadership, management, or responsibility as follows:

a) Acts stipulated in Clause 1, 3, 4, 5, and 6, Article 4 of Law No. 110/2025/QH15, Clause 2, Decree of this Article linked with the consequences stipulated in Clause 1, 2, 3, 4, 5, 6, 7, and 8 of this Article;

b) Acts stipulated in Clause 3, Clause 4, Decree of this Article.

Article 6. Violations in organizing and implementing thrift and anti-waste

Violations in organizing and implementing thrift and anti-waste are groups of acts specified in Clause 1, Article 5 of Law No. 110/2025/QH15, including the following specific acts:

1. Violations regarding the deadline for issuance and content of the Thrift and Anti-Waste Program:

a) Not issuing or issuing the Thrift and Anti-Waste Program outside the prescribed deadline;

b) Issuing the Thrift and Anti-Waste Program without ensuring all required contents as stipulated by law.

2. Violations in implementing tasks, targets, requirements, measures, and solutions on thrift and anti-waste that have been issued:

a) Not organizing or not fully organizing the implementation of tasks, targets, requirements, measures, and solutions on thrift and anti-waste;

b) Organizing the implementation of tasks, targets, requirements, measures, and solutions on thrift and anti-waste not in accordance with the schedule;

c) Not assigning responsibilities for the implementation of tasks, targets, requirements, measures, and solutions on thrift and anti-waste.

3. Violations regarding the deadline and content of reports on thrift and anti-waste work results:

a) Not reporting or reporting the results of thrift and anti-waste work outside the prescribed deadline;

b) Reporting the results of thrift and anti-waste work without ensuring all required contents and requirements as stipulated by law;

c) Intentionally reporting inaccurately or untruthfully the results and data related to thrift and anti-waste work.

4. Violations regarding updating national database on thrift and anti-waste:

a) Not updating information or not fully updating data into the national database on thrift and anti-waste;

b) Updating information into the national database on thrift and anti-waste outside the prescribed deadline;

c) Intentionally updating inaccurate or untruthful information and data.

5. Violations regarding the deadline, content, and form of publicizing thrift and anti-waste:

a) Not publicizing the content on thrift and anti-waste as prescribed;

b) Publicizing not in accordance with the deadline, form, or not fully publicizing the required content as prescribed;

c) Intentionally publicizing inaccurately or untruthfully the content on thrift and anti-waste.

6. Violations in soliciting opinions from officials, civil servants, employees, and workers before making decisions on measures for thrift and anti-waste at agencies, organizations, and units in accordance with laws on grassroots democracy implementation.

7. Acts of hindering or lacking responsibility in inspection, audit, and checking on thrift and anti-waste in each field of competent agencies and organizations according to laws on state audit and other relevant laws.

8. Acts of hindering or lacking responsibility in inspecting compliance and implementation of laws on thrift and anti-waste by competent agencies and organizations:

a) Not providing or providing incomplete, untimely, or inaccurate files and documents as requested by the inspection agency;

b) Not arranging responsible persons to work, not participating in working, or delaying work with the inspection agency without legitimate reasons;

c) Not complying or not fully complying with inspection decisions, requests, and conclusions;

d) Not monitoring or urging the implementation of inspection conclusions;

đ) Acts of hindering other law enforcement officers as prescribed by law.

9. Acts of hindering or lacking responsibility in verifying, handling, resolving, and organizing the execution of decisions on complaints and denunciations about thrift and anti-waste according to laws on receiving citizens' petitions, complaints, and denunciations and other relevant laws.

10. Violations in protecting individuals fighting against waste and their relatives (hereinafter referred to as relatives) according to laws on denunciation and criminal procedure.

11. Violations in organizing and implementing National Day for Thrift and Anti-Waste:

a) Not issuing guidance on organizing the National Day for Thrift and Anti-Waste;

b) Not implementing or implementing the National Day for Thrift and Anti-Waste not in accordance with principles, contents, and forms prescribed in Articles 8 and 9 of this Decree.

 

Chapter III

NATIONAL DAY FOR THRIFT AND ANTI-WASTE

 

Article 7. National Day for Thrift and Anti-Waste

The National Day for Thrift and Anti-Waste is organized annually on May 31, ensuring compliance with the principles, contents, and forms prescribed in Articles 8 and 9 of this Decree.

Article 8. Principles for Organizing the National Day for Thrift and Anti-Waste

1. Ensuring thriftiness, practicality, and effectiveness.

2. Prioritizing implementation in electronic environments.

3. Prioritizing the integration of activities to implement the National Day for Thrift and Anti-Waste with other activities according to functions, tasks, and management areas, ensuring concentration and avoiding dispersion, in accordance with the actual conditions of agencies, organizations, and units.

4. Ensuring transparency in the organization and implementation of the National Day for Thrift and Anti-Waste by agencies, organizations, and units.

Article 9. Contents and Forms of Implementation of the National Day for Thrift and Anti-Waste

1. The National Day for Thrift and Anti-Waste is organized with the following activities:

a) Propaganda and affirmation of the position and role of thrift and anti-waste culture in state administration and social life;

b) Dissemination of legal provisions on thrift and anti-waste linked to the lives of citizens and the functions and tasks of agencies, organizations, and units;

c) Launching movements and competitions to collect and disseminate innovative ideas and solutions for thrift and anti-waste in state administration and production, business, and consumption activities of citizens;

d) Commending and rewarding outstanding collectives and individuals with significant achievements and effective innovative ideas and solutions in thrift and anti-waste work.

2. The National Day for Thrift and Anti-Waste is organized in the following forms:

a) Mass media, websites, or information portals of agencies, organizations, and units;

b) Various forms of organizing propaganda and legal education activities on thrift and anti-waste in accordance with laws on propaganda and legal education;

c) Utilization of digital platforms, social networks, and other communication methods to spread the culture of thrift and anti-waste.

Article 10. Responsibilities for Organizing the National Day for Thrift and Anti-Waste

1. Responsibilities for guiding the contents and forms of organizing the National Day for Thrift and Anti-Waste

a) Annually, the Ministry of Finance guides the contents and forms of organizing the National Day for Thrift and Anti-Waste throughout the country;

b) Based on the guidance for organizing the National Day for Thrift and Anti-Waste from the Ministry of Finance, ministries, ministerial-level agencies, central-level agencies and organizations, and provincial People's Committees guide the contents and forms of organizing the National Day for Thrift and Anti-Waste within their respective management scopes and areas.

2. Responsibilities for Organizing the National Day for Thrift and Anti-Waste

a) Ministers, Heads of ministerial-level agencies, central-level agencies and organizations, and Chairpersons of provincial People's Committees are responsible for organizing the National Day for Thrift and Anti-Waste within their respective management scopes and areas;

b) News agencies have the responsibility to propagate and disseminate policies, laws, effective innovative ideas and solutions, and exemplary deeds in thrift and anti-waste.

Article 11. Budget for organizing National Day for Thrift and Anti-Waste

1. The budget for organizing activities on the National Day for Thrift and Anti-Waste shall be allocated within the regular expenditure budget of ministries, ministerial-level agencies, other agencies and organizations at central and local levels according to the current budget management hierarchy. The establishment, allocation, implementation, and settlement of the budget shall comply with the laws on state budget and accounting.

2. Encouragement is given to mobilizing legitimate resources outside the state budget to implement the National Day for Thrift and Anti-Waste.

 

Chapter IV

IMPLEMENTATION PLAN FOR THE NATIONAL STRATEGY ON PREVENTION AND CONTROL OF WASTE AND PROGRAM ON THRIFT AND ANTI-WASTE

 

Article 12. Responsibilities for drafting and promulgating the Implementation Plan for the National Strategy on Prevention and Control of Waste

1. Ministries, ministerial-level agencies, other agencies and organizations at central level, People's Committees of provinces shall base on the National Strategy on Prevention and Control of Waste to draft and promulgate the Implementation Plan for the National Strategy on Prevention and Control of Waste.

2. Within ninety days from the date of approval of the National Strategy on Prevention and Control of Waste, the agencies and organizations specified in Clause 1 of this Article shall have the responsibility to promulgate the Implementation Plan for the National Strategy on Prevention and Control of Waste.

3. The Implementation Plan for the National Strategy on Prevention and Control of Waste shall include the following main contents:

a) Objectives, requirements, and scope of implementation consistent with the National Strategy on Prevention and Control of Waste and the functions and tasks of the agency or organization;

b) Main tasks and solutions; timeline and deadlines for implementation; expected products and outcomes;

c) Responsibilities of relevant agencies, organizations, units, and individuals; mechanisms for coordination in implementing the plan;

d) Resources and methods to ensure implementation;

e) Monitoring, inspection, evaluation, and reporting systems for implementation results.

4. Ministers, Heads of ministerial-level agencies, other agencies and organizations at central level, Chairpersons of Provincial People's Committees shall have the responsibility to direct the drafting and promulgation of the Implementation Plan for the National Strategy on Prevention and Control of Waste in accordance with the law.

5. The Ministry of Finance shall take the lead and coordinate with ministries, ministerial-level agencies, other agencies and organizations at central and local levels to guide the drafting, consolidation, and monitoring of the situation regarding the promulgation of the Implementation Plan for the National Strategy on Prevention and Control of Waste in accordance with the regulations.

Article 13. Responsibilities for Implementing the Implementation Plan for the National Strategy on Prevention and Control of Waste

1. Ministries, ministerial-level agencies, other agencies and organizations at central level, People's Committees of provinces shall have the responsibility to fully and promptly organize the implementation of tasks and solutions already determined in the Implementation Plan for the National Strategy on Prevention and Control of Waste.

2. The implementation of the Implementation Plan for the National Strategy on Prevention and Control of Waste must meet the following requirements:

a) Implementation in accordance with the objectives, contents, timelines, and assigned responsibilities in the Implementation Plan for the National Strategy on Prevention and Control of Waste that has been promulgated;

b) Ensuring close cooperation among relevant agencies, organizations, and units;

c) Being suitable to the practical conditions of the industry, field, and area under management.

3. The head of the agency, organization, or unit shall bear legal responsibility before the competent authority for the progress, quality, and effectiveness of the implementation of the Implementation Plan for the National Strategy on Prevention and Control of Waste; timely directing adjustments and supplements to tasks and solutions in the Implementation Plan for the National Strategy on Prevention and Control of Waste when necessary.

4. The Ministry of Finance shall have the responsibility to monitor and urge the implementation of the Implementation Plan for the National Strategy on Prevention and Control of Waste; consolidate and report to the Prime Minister and propose measures to enhance the effectiveness of the implementation of the National Strategy on Prevention and Control of Waste.

Article 14. Responsibility for developing and promulgating the Thrift and Anti-Waste Program

1. Before December 31, ministries, ministerial-level agencies, and other central agencies shall base on the annual socio-economic development plan approved by the National Assembly; the National Strategy on Prevention and Combating Wastefulness; the Implementation Plan for the National Strategy on Prevention and Combating Wastefulness; the Ministry of Finance's guidelines on developing the Thrift and Anti-Waste Program; and propose key tasks within their management scope to promulgate the Thrift and Anti-Waste Program for the following year.

2. Before December 31, provincial People's Committees shall base on the National Strategy on Prevention and Combating Wastefulness; the Implementation Plan for the National Strategy on Prevention and Combating Wastefulness; the Ministry of Finance's guidelines on developing the Thrift and Anti-Waste Program; the annual socio-economic development plan approved by the Provincial People's Council; and propose key tasks within their management scope to promulgate the Thrift and Anti-Waste Program for the following year.

3. Based on the requirements of thrift and anti-wastefulness work, ministries, ministerial-level agencies, and other central and local agencies shall decide on issuing the annual Thrift and Anti-Waste Program for agencies, organizations, units, and enterprises under their management.

4. Ministers, heads of ministerial-level agencies, and other central agencies, and Chairpersons of provincial People's Committees shall be responsible for directing the development and issuance of the Thrift and Anti-Waste Program in accordance with the provisions of the law.

Article 15. Responsibility for organizing the implementation of the Thrift and Anti-Waste Program

Ministers, heads of ministerial-level agencies, and other central agencies, and Chairpersons of provincial People's Committees shall be responsible for:

1. Directing the organization to implement assigned tasks in the issued Thrift and Anti-Waste Program.

2. Timely adjusting and supplementing the issued Thrift and Anti-Waste Program to ensure effective achievement of the set goals, indicators, measures, and solutions for thrift and anti-wastefulness.

3. Handling according to their authority those heads of agencies, organizations, and units who fail to implement or implement incorrectly the regulations on developing, issuing, and organizing the implementation of the Thrift and Anti-Waste Program.

 

Chapter V

PUBLICIZING THRIFT AND ANTI-WASTEFULNESS AND NATIONAL DATABASE ON THRIFT AND ANTI-WASTEFULNESS

 

Article 16. Forms of Publicizing

1. The forms of publicizing shall be carried out in accordance with Article 15 of Law No. 110/2025/QH15 and other relevant laws.

2. Heads of agencies, organizations, and units shall be responsible for selecting appropriate forms of publicizing suitable to the content and audience; organizing the publicizing within their management scope. In cases where other laws require mandatory forms of publicizing, such requirements shall be followed.

Article 17. Time of Publicizing

1. Publicizing the contents stipulated in Article 14 of Law No. 110/2025/QH15 must be timely, complete, accurate, ensuring the right of access and supervision of agencies, organizations, and individuals related to the implementation of thrift and anti-wastefulness.

2. The time of publicizing is determined as follows:

a) The National Strategy on Prevention and Combating Wastefulness and the Implementation Plan for the National Strategy on Prevention and Combating Wastefulness must be publicized within five working days from the date of issuance;

b) The Thrift and Anti-Waste Program and reports on the results of thrift and anti-wastefulness work must be publicized within five working days from the date of issuance;

c) Results of handling wasteful acts must be publicized within five working days from the date the competent authority issues the decision on handling;

d) The time of publicizing information in the field of thrift and anti-wastefulness shall be implemented in accordance with the law on access to information and other relevant laws.

3. If the content to be publicized is adjusted, supplemented, or replaced, the adjusted, supplemented, or replaced content shall be publicized within the applicable period for the initial content to be publicized.

4. In case of technical failures, force majeure events, or objective reasons leading to non-compliance with the publicizing of information as prescribed in Clause 2 and Clause 3 of this Article, the publicizing shall be carried out within five working days from the date of resolution or cessation of the technical failure, force majeure event, or objective reason.

5. Agencies issuing the documents specified in point a and point b of Clause 2 of this Article and the competent authority issuing decisions on handling wasteful acts shall be responsible for publicizing the required contents at the correct time as prescribed.

Article 18. Requirements for Building and Managing the National Database on Thrift and Anti-Waste

1. The national database on thrift and anti-waste, managed by the Ministry of Finance, shall be constructed, operated, and utilized uniformly from central to local levels.

2. The construction of the national database on thrift and anti-waste must comply with technical standards and norms, and adhere to the National Overall Architecture Framework and the National Data Architecture Framework.

3. The design, construction, updating, maintenance, operation, and utilization of the national database on thrift and anti-waste must ensure compliance with laws on information access, digital transformation, electronic transactions, cybersecurity, data protection, management, connection, and sharing of national database information, as well as other relevant laws.

4. Ensure integration, uniformity, and synchronization of data between the national database on thrift and anti-waste and other information systems and databases through a data sharing and coordination platform.

5. Ensure the right to access information in the national database on thrift and anti-waste according to the provisions of the law for agencies, organizations, and individuals.

Article 19. Information in the National Database on Thrift and Anti-Waste

Information in the national database on thrift and anti-waste includes:

1. The National Strategy on Prevention and Combating Waste.

2. Implementation plans for the National Strategy on Prevention and Combating Waste.

3. Programs on thrift and anti-waste.

4. Reports on the results of thrift and anti-waste activities.

5. Other related information on thrift and anti-waste.

Article 20. Updating the National Database on Thrift and Anti-Waste

1. Ministries, ministerial-level agencies, other central and local agencies, state-owned enterprises have the responsibility to update complete, timely, and accurate information and data into the national database on thrift and anti-waste (except as provided in Clause 3 of this Article) as follows:

a) Within seven working days from the date the National Strategy on Prevention and Combating Waste is issued, the Ministry of Finance has the responsibility to update the National Strategy on Prevention and Combating Waste into the national database on thrift and anti-waste.

b) Within seven working days from the date the implementation plan for the National Strategy on Prevention and Combating Waste is issued, ministries, ministerial-level agencies, other central and local agencies, provincial People's Committees have the responsibility to update the implementation plan for the National Strategy on Prevention and Combating Waste into the national database on thrift and anti-waste.

c) Within seven working days from the date the Program on Thrift and Anti-Waste is issued, ministries, ministerial-level agencies, other central and local agencies, provincial People's Committees have the responsibility to update the Program on Thrift and Anti-Waste issued by their own agency into the national database on thrift and anti-waste.

d) Ministries, ministerial-level agencies, other central and local agencies, provincial People's Committees have the responsibility to update reports on the results of thrift and anti-waste activities in their respective sectors, fields, and areas of management into the national database on thrift and anti-waste within the time limit specified in Clause 3 of Article 36 of this Decree.

Ministries, ministerial-level agencies, other central and local agencies, provincial People's Committees decide on the updating of data on the results of thrift and anti-waste activities of agencies, organizations, units, and state-owned enterprises under their jurisdiction into the national database on thrift and anti-waste.

e) Ministries, ministerial-level agencies, other central and local agencies, provincial People's Committees, state-owned enterprises have the responsibility to update data on other related information on thrift and anti-waste in accordance with the content and deadlines required by the managing agency of the national database on thrift and anti-waste.

2. In cases where the information system or technical infrastructure serving the operation of the national database on thrift and anti-waste encounters malfunctions leading to inability to update data within the prescribed timeframe, the updating of data into the national database on thrift and anti-waste shall be carried out within seven working days from the date the malfunction is resolved.

In cases of force majeure events or objective reasons leading to inability to update data within the prescribed timeframe, the responsible agency or organization must promptly report and provide evidence to the managing agency of the national database on thrift and anti-waste. The updating of data shall be carried out within seven working days from the date the force majeure event or objective reason is resolved or terminated.

3. For existing data in specialized national databases, ministries, ministerial-level agencies, other central agencies shall cooperate with the Ministry of Finance to automatically share data into the national database on thrift and anti-waste.

Article 21. Exploitation of the National Database on Thrift and Anti-Waste

1. Political organizations, state agencies, Vietnam Fatherland Front, public service units, state-owned enterprises, and other organizations and individuals may exploit data from the National Database on Thrift and Anti-Waste to serve their activities in monitoring and supervising thrift and anti-waste work in accordance with this Decree and the Regulation on Exploiting and Using the National Database on Thrift and Anti-Waste.

2. The exploitation and use of data must comply with laws on access to information, electronic transactions, cybersecurity, data protection, and other relevant laws.

Article 22. Responsibilities of the Managing Agency of the National Database on Thrift and Anti-Waste

1. To build the National Database on Thrift and Anti-Waste, ensuring its operation and use before January 1, 2027.

2. To develop and promulgate technical regulations on the structure of data exchange, connection, and sharing between the National Database and databases of ministries, sectors, and localities; and the Regulation on Exploiting and Using Data from the National Database on Thrift and Anti-Waste.

3. To organize the reception, standardization, integration, storage, and unified management of information on thrift and anti-waste nationwide.

4. To ensure technical infrastructure, cybersecurity, and data security; to guide and support agencies, organizations, units, enterprises, and individuals in updating, exploiting, and using data in the National Database on Thrift and Anti-Waste.

5. To request corrections and supplements for data that is not fully updated or inaccurate.

6. To implement inspections and supervision of data updates into the National Database on Thrift and Anti-Waste.

 

Chapter VI

INSPECTION OF THRIFT AND ANTI-WASTE?

 

Article 23. Classification of Inspections on Thrift and Anti-Waste

Inspections on thrift and anti-waste include:

1. Inspections on compliance with and implementation of legal provisions on thrift and anti-waste, including the following contents:

a) The contents stipulated at points a, b, c, d, e, and g Clause 2 Article 17 of Law No. 110/2025/QH15;

b) Handling of information on waste discovered, acts causing waste, and violations in implementing anti-waste measures;

c) Protection of persons fighting against waste and their relatives;

d) Implementation of the National Day for Thrift and Anti-Waste.

Inspections on compliance with and implementation of legal provisions on thrift and anti-waste shall be carried out according to the provisions of Chapter VI of this Decree and do not fall within the scope of specialized inspections as prescribed in Government Decree No. 217/2025/NĐ-CP dated August 5, 2025 on specialized inspection activities.

2. Inspections on the implementation of standards, norms, and systems prescribed at point đ Clause 2 Article 17 of Law No. 110/2025/QH15 shall be conducted according to the relevant laws in each field and not in accordance with the provisions of this Decree.

Article 24. Responsibilities for Inspecting Compliance with and Implementation of Legal Provisions on Thrift and Anti-Waste

1. The Ministry of Finance shall inspect compliance with and implementation of legal provisions on thrift and anti-waste concerning the contents stipulated in Clause 1 Article 23 of this Decree throughout the country.

2. Ministries, ministerial-level agencies, central agencies and organizations, and provincial People's Committees shall inspect compliance with and implementation of legal provisions on thrift and anti-waste concerning the contents stipulated in Clause 1 Article 23 of this Decree for agencies, organizations, units, and enterprises under their jurisdiction (excluding the contents stipulated at points đ and e Clause 2 Article 17 of Law No. 110/2025/QH15).

Article 25. Principles for inspecting compliance with and implementation of laws on thrift and waste prevention

1. Compliance with the law, objectivity, transparency, timeliness, and accuracy.

2. Ensuring no overlap or duplication with audit activities on thrift and waste prevention; no overlap or duplication with specialized inspection activities.

3. Not hindering or affecting the normal operations of inspected agencies, organizations, or units.

4. Prioritizing the application of information technology in inspection activities.

5. The content of inspections must closely align with the goals of thrift and waste prevention, focusing on areas and activities with high risk of waste.

Article 26. Purpose of inspecting compliance with and implementation of laws on thrift and waste prevention

1. Inspecting compliance with and implementation of laws on thrift and waste prevention to assess the enforcement and implementation of such laws.

2. Inspection results on compliance with and implementation of laws on thrift and waste prevention aim to prevent, detect, and stop violations, and to propose measures to enhance effectiveness in thrift and waste prevention work.

Article 27. Decision on inspecting compliance with and implementation of laws on thrift and waste prevention

1. The head of the agency or organization specified in Article 24 of this Decree shall issue the decision on inspecting compliance with and implementation of laws on thrift and waste prevention.

2. Basis for issuing the inspection decision

a) In accordance with the annual inspection plan issued by the competent authority as prescribed;

b) When signs of violation are detected in the implementation of laws on thrift and waste prevention.

3. Content of the inspection decision

a) Basis for issuing the inspection decision;

b) Scope and content of the inspection;

c) Inspection subjects;

d) Members of the inspection team and the team leader;

đ) Rights and responsibilities of the inspection team and the inspection subjects;

e) Location and deadline for the inspection.

4. The inspection decision must be announced to the inspection subjects when the inspection is conducted.

Article 28. Composition of the inspection team for inspecting compliance with and implementation of laws on thrift and waste prevention

1. The inspection team for inspecting compliance with and implementation of laws on thrift and waste prevention is established to carry out inspection tasks according to the decision of the competent authority. The inspection team includes the team leader, deputy team leader (if any), and other members.

2. The team leader and members of the inspection team must be individuals who understand the law, have the necessary capacity and expertise relevant to the inspection content stipulated in Clause 1 of Article 23 of this Decree; not under consideration or disciplinary action, criminal prosecution; not in conflict of interest situations with the inspection subjects as prescribed.

Article 29. Plan for inspecting compliance with and implementation of laws on thrift and waste prevention

1. The development of the plan for inspecting compliance with and implementation of laws on thrift and waste prevention must be based on areas with high risk of waste; management and utilization of resources; feedback and recommendations from organizations or individuals or state management requirements on thrift and waste prevention.

2. The plan for inspecting compliance with and implementation of laws on thrift and waste prevention includes the following main contents: inspection content; inspection subjects; period of inspection; deadline for inspection; agencies or units conducting the inspection (lead agency, cooperating agency); other related contents (if any).

3. Before March 1st each year, the agencies or organizations specified in Article 24 of this Decree are responsible for issuing the plan for inspecting compliance with and implementation of laws on thrift and waste prevention. In case of necessity, the person authorized to issue the inspection plan may adjust the inspection plan.

The inspection plan must be sent to the State Audit Office and the inspection subjects immediately upon issuance.

Article 30. Conducting inspections to enforce and implement laws on thrift and anti-waste and handling violations

1. Announcing the inspection decision

The announcement of the inspection decision shall be carried out through direct, online, or written means sent to the inspected entity; the content must be clear and transparent, facilitating the preparation of files and documents for the inspection.

2. The inspection team collects, reviews, and evaluates files and documents related to the inspection content as stated in the inspection decision.

3. Preparing the inspection record and processing the inspection results

a) The inspection team prepares the inspection record, which clearly states: the composition of the inspection team; the inspected entity; relevant organizations and individuals; the inspection content; verification results; assessment of resource management and utilization; opinions of the inspected entity and relevant organizations and individuals (if applicable). The inspection record must have the signatures of the head of the inspection team and a representative of the inspected entity. In case the inspected entity does not sign the record, it must state the reason and have the signature of a representative of the local authority where the inspection takes place or at least one witness confirming that the inspected entity did not sign.

b) If violations are discovered during the inspection, the inspection team is responsible for handling them or recommending the competent authority to handle them according to regulations.

c) If the inspection content exceeds the scope of evaluation or requires clarification within the audit function, the head of the inspection team reports to the person issuing the inspection decision to consider requesting or proposing the competent audit authority to conduct an audit according to regulations.

Article 31. Concluding the inspection on enforcement and implementation of laws on thrift and anti-waste

1. Within one month from the end date of the inspection period, the inspection team drafts the inspection conclusion and sends it to the inspected entity to solicit opinions on the contents of the draft inspection conclusion. In cases where the draft inspection conclusion is complex and has a wide scope, this period may be extended but not exceeding two months from the end date of the inspection period.

2. Within fifteen days from receiving the draft inspection conclusion, the inspected entity sends back written comments to the inspection team on the contents of the draft inspection conclusion. In cases where the draft inspection conclusion is complex and has a wide scope, this period may be extended but not exceeding thirty days from receiving the draft inspection conclusion and must notify the inspection team in writing about the extension.

3. Within one month from receiving the written comments of the inspected entity on the contents of the draft inspection conclusion or three working days from the end date specified in Clause 2 of this Article if the inspection team does not receive written comments from the inspected entity on the contents of the draft inspection conclusion, the head of the inspection team submits the inspection conclusion to the authorized authority for issuance.

The head of the inspection team signs to issue the inspection conclusion when authorized by the authorized inspection authority.

4. The inspection conclusion is immediately sent to the inspected entity and relevant agencies, organizations, and individuals upon issuance to implement the contents stated in the inspection conclusion.

5. The inspection conclusion must include the following basic contents: Assessment of enforcement and implementation of laws on thrift and anti-waste; conclusions on the inspection content; measures for handling within the authority and recommendations for solutions and measures to address and mitigate consequences (if applicable); limitations and inadequacies of the management mechanism, policies, and related laws and recommendations for improvement (if applicable).

Article 32. Tasks and Authorities of the Head of the Agency, Organization, or Unit Implementing the Inspection of Compliance with and Implementation of Legal Provisions on Thrift and Anti-Waste

1. Direct, guide, organize, and implement inspection activities for compliance with and implementation of legal provisions on thrift and anti-waste within their scope of management.

2. Direct and coordinate to handle overlaps and duplications between inspection activities for compliance with and implementation of legal provisions on thrift and anti-waste and specialized inspection activities, audit activities on thrift and anti-waste.

3. Promptly direct and handle according to their authority regarding recommendations from the Inspection Team.

4. Handle according to their authority or recommend competent agencies or individuals to promptly handle against organizations, entities, or individuals who violate in implementing measures to prevent and combat waste.

5. In cases where limitations or inadequacies in mechanisms, policies, or laws are discovered through inspections of compliance with and implementation of legal provisions on thrift and anti-waste, recommend competent agencies or individuals to amend and supplement them appropriately.

6. Decide to temporarily suspend inspections in cases of force majeure; decide to terminate inspections when the inspected object no longer exists, the inspection content has been audited, there is a decision to initiate prosecution, or at the request of a competent authority.

7. Issue documents requiring rectification and correction of existing issues and limitations identified post-inspection.

8. Direct the monitoring and urging of the implementation of inspection conclusions.

Article 33. Tasks and Authorities of the Head and Members of the Inspection Team for Compliance with and Implementation of Legal Provisions on Thrift and Anti-Waste

1. Require inspected objects to provide information, files, and documents serving inspection work; require explanations and clarifications on related contents.

2. Recommend the head of the competent agency or organization conducting the inspection, or other competent agencies or individuals, to apply necessary measures as prescribed by law to ensure the requirements and objectives of the inspection activity are met.

3. Record administrative violations, compel cessation of violation acts, impose administrative penalties, and exercise other rights as prescribed by law.

4. Report to the head of the competent agency or organization conducting the inspection about the inspection results.

5. Perform other duties and authorities as prescribed by law.

Article 34. Rights and Obligations of the Inspected Object for Compliance with and Implementation of Legal Provisions on Thrift and Anti-Waste

1. Rights of the Inspected Object

a) Explain matters related to the inspection content stipulated in Clause 1, Article 23 of this Decree;

b) Refuse to provide unrelated information and documents;

c) Lodge complaints, denunciations, recommendations, and reflections on inspection activities and decisions on handling inspections of compliance with and implementation of legal provisions on thrift and anti-waste in accordance with the law;

d) Other rights as prescribed by law.

2. Obligations of the Inspected Object

a) Comply with inspection decisions; not obstruct or create difficulties for the Inspection Team during the performance of their tasks;

b) Provide complete and timely information, files, and documents related to the inspection content upon request; bear responsibility for the legality, accuracy, and truthfulness of the provided information, files, and documents;

c) Comply with decisions on handling inspections of compliance with and implementation of legal provisions on thrift and anti-waste.

 

Chapter VII

REPORT ON THE RESULTS OF THRIFT AND ANTI-WASTE WORK

 

Article 35. Requirements for Building Reports on the Results of Thrift and Anti-Waste Activities

1. Reports on the results of thrift and anti-waste activities must be fully, honestly, objectively prepared in accordance with the regulations on reporting systems of administrative state agencies, while accurately reflecting the situation of implementing thrift and anti-waste activities within the scope of management and areas of responsibility of agencies, organizations, and units.

2. The content of the report must closely adhere to the goals, tasks, indicators, measures, and solutions for thrift and anti-waste activities as determined in the National Strategy on Prevention and Combating Waste, the Implementation Plan of the National Strategy on Prevention and Combating Waste, the Thrift and Anti-Waste Program, or as required by the National Assembly, the Standing Committee of the National Assembly, the Government, the Prime Minister, and the guidance of the Ministry of Finance.

3. Ensure that there is a specific evaluation of achievements and timely reflection of existing shortcomings, limitations, causes, and responsibilities of relevant agencies, organizations, units, and individuals.

4. Data and information in the report must ensure completeness, accuracy, timeliness, and consistency with data updated in the national database on thrift and anti-waste and related information systems and databases.

5. Ensure that the report is built within the appropriate authority, within the specified time frame, and according to the outline and report forms as prescribed.

6. The person signing the report shall be responsible for the honesty and objectivity of the report.

Article 36. Forms, Time for Finalizing Report Data, Methods, and Deadlines for Submitting Reports

1. Reporting forms

a) Annual periodic reports;

b) Special topic reports;

c) Ad hoc reports upon request of the National Assembly, the Standing Committee of the National Assembly, the Government, or the Prime Minister.

2. Time for finalizing report data

a) For annual periodic reports: report data from January 1 to December 31 of each year;

b) For special topic reports and ad hoc reports: the time for finalizing report data shall be as requested by the competent authority.

3. Methods and deadlines for submitting reports

a) Annual periodic reports must be updated into the national database on thrift and anti-waste before February 28 of the following year immediately after the reporting year;

b) Methods and deadlines for submitting ad hoc reports and special topic reports shall be carried out according to the requirements and guidance of the competent authority;

c) In cases where the deadline for updating the report has been reached but the national database on thrift and anti-waste does not have the conditions to be accessed and utilized or due to reasons stipulated in Clause 2, Article 20 of this Decree, leading to the inability to update the report into the national database on thrift and anti-waste as prescribed, the competent authority shall guide the agency, organization to submit the report in paper form or electronic form (with digital signature) to the agency responsible for consolidating the report, ensuring compliance with the deadlines set forth in points a and b of this clause.

Article 37. Content of Reports

1. The content of annual periodic reports includes:

a) Directing, managing, organizing the implementation of legal provisions on thrift and anti-waste; the implementation of the National Strategy on Prevention and Combating Waste, the Thrift and Anti-Waste Program;

b) Results of implementing tasks, measures, and solutions for thrift and anti-waste, including clearly stating the degree of completion of the targets and indicators for thrift and anti-waste requirements according to the plan; savings achieved in each field of management and use of state resources; inspection, audit, supervision work on thrift and anti-waste; situations of detecting and handling acts causing waste, violations in the implementation of prevention and combating waste; work on receiving, processing waste information, protecting those fighting against waste and their relatives (if any);

c) Evaluation of existing shortcomings, limitations, causes, and responsibilities of agencies, organizations, units, and individuals;

d) Directions, tasks, and solutions for implementing thrift and anti-waste work in the next year.

2. The content of special topic reports and ad hoc reports shall be implemented according to the requirements and guidance of the competent authority.

3. The Minister of Finance shall issue Circulars guiding the outlines and report forms for annual periodic reports.

Article 38. Responsibility for Building and Compiling Annual Reports

1. Ministries, ministerial-level agencies, other central agencies, organizations shall be responsible for compiling and reporting on the results of thrift and anti-waste activities of state-owned enterprises under their management scope, and reporting and evaluating the situation and results of thrift and anti-waste efforts in the sectors they are assigned to manage nationwide.

2. Provincial People's Committees shall be responsible for compiling and reporting on the results of thrift and anti-waste activities of state-owned enterprises under their management scope, and reporting and evaluating the situation and results of thrift and anti-waste efforts within their administrative areas.

3. State-owned enterprises shall be responsible for reporting the results of their thrift and anti-waste activities to the agency representing the owner as stipulated in Clause 1 and Clause 2 of this Article.

4. The Ministry of Finance shall be responsible for compiling reports from ministries, ministerial-level agencies, other central agencies, localities to build the Government's report to submit to the Government and report to the National Assembly as prescribed.

 

Chapter VIII
IMPLEMENTING PROVISIONS

 

Article 39. Effective date

1. This Decree shall take effect from July 1, 2026.

2. Decree No. 84/2014/NĐ-CP dated September 8, 2014 of the Government detailing some provisions of the Law on Thrift and Anti-Waste shall cease to be effective from the date this Decree takes effect.

Article 40. Transitional Provisions

In cases where the Plan for Implementing the National Strategy on Preventing and Combating Waste has been issued before the date this Decree takes effect, agencies, organizations, units, and enterprises shall continue to implement it until it is amended, supplemented, replaced, or abolished by competent authorities.

Article 41. Responsibility for Organizing Implementation

1. The Minister of Finance shall be responsible for guiding the implementation of this Decree.

2. Updating information issued by competent authorities before the date this Decree takes effect into the national database on thrift and anti-waste shall be carried out as follows:

a) Within seven working days from the date the national database on thrift and anti-waste officially begins operation, the Ministry of Finance shall update the National Strategy on Preventing and Combating Waste issued by the Prime Minister into the national database on thrift and anti-waste;

b) Within seven working days from the date the national database on thrift and anti-waste officially begins operation, ministries, ministerial-level agencies, other central agencies, provincial People's Committees shall update the Plan for Implementing the National Strategy on Preventing and Combating Waste that has been issued into the national database on thrift and anti-waste;

c) Within seven working days from the date the national database on thrift and anti-waste officially begins operation, ministries, ministerial-level agencies, other central agencies, provincial People's Committees shall update the 2027 Thrift and Anti-Waste Program into the national database on thrift and anti-waste;

d) The Ministry of Finance shall be responsible for announcing the official start date of the national database on thrift and anti-waste on the Ministry of Finance's electronic portal.

3. Ministers, heads of ministerial-level agencies, heads of other central agencies, and Chairmen of provincial People's Committees directly under the Central Government shall be responsible for implementing this Decree.