Decree 267/2026/NĐ-CP of the Ministry of Finance

 

 

DECREE

Providing detailed regulations on the application of disciplinary measures and
compensation for damages caused by acts of waste and
violations in organizing the prevention and control of waste

 

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

Pursuant to the Law on Saving and Preventing Waste No. 110/2025/QH15;

Pursuant to the Law on Cadres and Civil Servants No. 80/2025/QH15;

Pursuant to the Law on Public Servants No. 129/2025/QH15;

At the proposal of the Minister of Finance;

The Government issues this Decree providing detailed regulations on the application of disciplinary measures and compensation for damages caused by acts of waste and violations in organizing the prevention and control of waste

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

1. This Decree provides detailed regulations on Article 37, Clause 4 of the Law on Saving and Preventing Waste No. 110/2025/QH15 regarding the application of disciplinary measures, exclusion from disciplinary measures, exemption from disciplinary measures, mitigation of disciplinary measures, and compensation for damages caused by acts of waste and violations in organizing the prevention and control of waste.

2. Principles, procedures, formalities, and authority for handling disciplinary measures not specified in this Decree shall be implemented according to the provisions of other Decrees concerning the handling of disciplinary measures for civil servants and public officials.

3. Disciplinary measures against state-owned enterprise managers, representatives of state capital in enterprises, and supervisors shall be carried out in accordance with the provisions of Decree No. 181/2026/NĐ-CP on managing positions, titles, and state capital representatives in enterprises.

Article 2. Applicability

1. Individuals who commit acts of waste or violations in organizing the prevention and control of waste.

2. Authorities and persons responsible for applying disciplinary measures and compensating for damages caused by acts of waste and violations in organizing the prevention and control of waste.

3. Other agencies, organizations, and individuals related to the application of disciplinary measures and compensation for damages caused by acts of waste and violations in organizing the prevention and control of waste.

Article 3. Subjects subject to disciplinary action and liable for compensation for damages

1. Subjects subject to disciplinary action include:

a) Heads and deputy heads of agencies, organizations, units where acts of waste occur within their jurisdiction and responsibility;

b) Civil servants and public officials who commit acts of waste or violations in organizing the prevention and control of waste;

2. Subjects liable for compensation for damages are those who commit acts of waste causing damage.

 

Chapter II

SPECIFIC PROVISIONS

 

Section 1

DISCIPLINARY ACTION

 

Article 4. Cases of exclusion from disciplinary action, exemption from disciplinary action, and mitigation of disciplinary action

1. Cases of exclusion from disciplinary action, exemption from disciplinary action, and mitigation of disciplinary action are provided for in Law No. 110/2025/QH15, Law on Civil Servants No. 80/2025/QH15, Law on Public Officials No. 129/2025/QH15, and relevant laws.

2. In cases where actions are taken based on orders or decisions from superiors without knowing that such decisions or orders are contrary to the law, mitigation of disciplinary action may be considered.

Article 5. Application of disciplinary measures in cases of party disciplinary action

1. Where there is already a decision on party disciplinary action, the application of administrative disciplinary measures for civil servants and public officials shall be carried out in accordance with the principles of disciplinary action stipulated in Decrees on disciplinary action for civil servants and public officials.

2. Where there is no decision on party disciplinary action, the competent authority for disciplinary action shall instruct the personnel advisory agency to apply disciplinary measures to violators in accordance with the provisions of this Decree.

Article 6. Application of disciplinary measures against the head and deputy heads of agencies, organizations, units where acts of waste occur within their assigned management and responsibility areas.

The head and deputy heads who are negligent, lax in leadership and management, resulting in acts of waste occurring within their agencies, organizations, units, enterprises, and sectors under their assigned management and responsibility areas shall be subject to the following disciplinary measures:

1. A reprimand disciplinary measure shall be applied in cases where acts of waste result in criminal penalties involving fines, suspended sentences, or imprisonment up to three years.

2. A warning disciplinary measure shall be applied in cases where acts of waste result in criminal penalties involving imprisonment over three years but not exceeding seven years.

3. A removal from position disciplinary measure shall be applied in cases where acts of waste result in criminal penalties involving imprisonment over seven years but not exceeding twenty years, life imprisonment, or capital punishment.

Article 7. Application of disciplinary measures against officials, civil servants, and public employees who commit acts of waste

1. A reprimand disciplinary measure shall be applied to officials, civil servants, and public employees who commit acts of waste in any of the following circumstances:

a) Committing a first violation causing damage ranging from two million dong to less than fifty million dong;

b) Committing a first violation causing damage ranging from fifty million dong to seventy-five million dong and falling under one of the circumstances for mitigating the level of disciplinary action as stipulated in Article 4 of this Decree;

c) Implementing actions that fail to promulgate or delay the promulgation, amendment, or supplementation of regulatory documents on standards, norms, and systems in the field of thrift and waste prevention, leading to waste.

2. A warning disciplinary measure shall be applied to officials, civil servants, and public employees who commit acts of waste in any of the following circumstances:

a) Having been previously disciplined with a reprimand and then committing another violation, except in cases where criminal liability is considered;

b) Committing a first violation causing damage ranging from fifty million dong to seventy-five million dong.

3. A removal from position disciplinary measure shall be applied to officials, civil servants, and public employees holding leadership and management positions in any of the following circumstances:

a) Having been previously disciplined with a warning as stipulated in Clause 2 of this Article and then committing another violation, except in cases where criminal liability is considered;

b) Committing a first act of waste causing damage over seventy-five million dong but not reaching the level requiring termination of employment or removal from office, and the violator shows a willingness to accept, correct, and proactively rectify the consequences and falls under one of the circumstances for mitigating the level of disciplinary action as stipulated in Article 4 of this Decree.

4. A termination of employment disciplinary measure shall be applied to civil servants and public employees who commit acts of waste in any of the following circumstances:

a) Having been previously disciplined with a removal from position for civil servants and public employees holding leadership and management positions or a warning for those not holding such positions and then committing another violation, except in cases where criminal liability is considered;

b) Committing a first act of waste causing damage over seventy-five million dong, and the violator does not show a willingness to accept, correct, and proactively rectify the consequences and falls under one of the circumstances for increasing the level of disciplinary action as provided by laws on disciplinary measures for officials, civil servants, and public employees.

Article 8. Application of disciplinary measures against officials, civil servants, and public employees who commit violations in organizing and implementing thrift and waste prevention

1. The form of reprimand disciplinary measure shall be applied to officials, civil servants, and public employees who violate for the first time under one of the following circumstances:

a) Obstructing or being negligent in inspection, examination, and auditing for thrift and waste prevention by competent authorities or organizations;

b) Obstructing or being negligent in verifying, handling, resolving, and enforcing decisions on complaints and denunciations regarding thrift and waste prevention.

2. The form of warning disciplinary measure shall be applied to officials, civil servants, and public employees under one of the following circumstances:

a) Having been disciplined with a reprimand according to Clause 1 of this Article and then committing the same violation again;

b) Violating in protecting those fighting against waste and their relatives as provided by law.

 

Section 2

COMPENSATION FOR DAMAGE

 

Article 9. Principles for determining damage and compensating for damage

1. Damage caused by acts leading to waste, which is to be determined for compensation liability under this Decree, is actual damage that can be quantified in monetary terms according to one of the methods for determining the value of damage specified in this Decree or relevant laws, having a direct causal relationship with the act causing waste. The damage must be determined based on receipts, invoices, documents, accounting records, lawful and valid evidence, and reflected in the conclusions of competent authorities as prescribed.

2. The consideration and handling of compensation liability must be based on fault, the nature, and degree of the act causing waste, actual damage caused, the extent of remedying consequences, and the ability to fulfill the obligation to compensate to decide the amount and method of compensating for damage, ensuring objectivity, fairness, and transparency.

3. Compensation liability shall be determined corresponding to the degree of fault, responsibility, and violation of each person committing the violation, ensuring objectivity, fairness, transparency, and appropriateness to the nature and degree of the violation. In cases where there is no basis to determine the degree of responsibility and violation of each person, compensation liability shall be equally shared among them.

4. Determination of the value of damage in criminal cases shall be carried out in accordance with the provisions of criminal law, criminal procedure law, and related laws.

5. Where administrative violation handling laws and specialized laws in each field of thrift and waste prevention provide methods for determining the value of damage or remedial measures with similar characteristics, inspection, audit, and supervision agencies shall base their determination of the value of damage during inspections, audits, and examinations on these legal provisions.

6. When there is sufficient basis to determine the act causing waste and it does not fall within the cases stipulated in Clauses 4 and 5 of this Article, inspection, audit, and supervision agencies may use one or more of the methods for determining damage specified in Articles 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, and 22 of this Decree to determine the value of damage corresponding to the consequences of the act causing waste.

Article 10. Damage resulting from consequences that increase state budget expenditures

Damage shall be determined according to one of the following methods:

1. The additional amount of funds compared to the budget estimate, total investment cost, or approved funding level directly caused by the wasteful act. When determining damage, costs arising from objective reasons, force majeure, fluctuations in raw material prices, changes in policies and laws, adjustments to planning, technical standards, and requirements of competent authorities or other reasons not attributable to the person being held responsible must be excluded.

2. The entire state budget expenditure incurred when implementing documents issued contrary to the Party's guidelines and state laws.

Article 11. Damage resulting from consequences causing loss of state budget revenue and sources of financial funds outside the state budget

Damage shall be determined according to one of the following methods:

1. The amount of state budget expenditure made for purposes, objects, rates, standards, and budgets not approved by the competent authority.

2. The amount of state budget funds temporarily advanced but cannot be recovered.

3. The amount of money spent from financial funds outside the state budget for purposes not in accordance with the operational regulations and financial mechanisms of the fund.

4. The amount of public investment capital used beyond the level decided by the competent authority; for purposes, objects, and exceeding the prescribed rates and standards.

5. The amount of state capital used to implement construction works not in compliance with the law, requiring demolition or unable to be accepted for use due to wasteful acts, after deducting the remaining value that can be recovered, reused, liquidated, or the value of assets, materials, and equipment that can be transferred for other purposes as stipulated by law.

6. The portion of profit that should have been paid into the state budget reduced due to state enterprises improperly establishing funds as prescribed by the competent authority.

Article 12. Damage resulting from consequences generating state budget expenditures for demolishing construction projects formed from investment projects

Damage shall be determined as the total state budget expenditure required to carry out the demolition of construction projects formed from investment projects due to wasteful acts.

Article 13. Damage resulting from consequences of projects being delayed in time and progress compared to the approved time and schedule

1. Damage shall be determined as the actual amount of state capital invested in constructing the project multiplied by the average interest rate of the lowest term deposit of commercial banks held by the State with more than 50% of charter capital during the period the project was halted due to intentional violations committed during the implementation of the project.

2. Damage shall not be determined under this Article for delays caused by force majeure, natural disasters, epidemics, slow land clearance; late allocation of funds, abnormal price fluctuations, materials, changes in planning, standards, technical regulations, adjustment of investment project policies according to decisions of competent authorities or other objective reasons not attributable to the person being held responsible.

3. Determination of damage must be based on project files, contracts, construction diaries, acceptance certificates, directives, and adjustment documents of competent authorities, and other relevant legal documents.

Article 14. Damage resulting from the loss of state assets

Damage resulting from the loss of state assets shall be determined according to one of the following methods:

1. The value of state assets that are constructed, purchased, or transferred beyond the prescribed standards and quotas as stipulated by law shall be determined in accordance with Decree No. 63/2019/NĐ-CP on administrative penalties for violations in the management of state assets; thrift and anti-waste; national reserves; state treasury, amended and supplemented by Decree No. 55/2026/NĐ-CP.

2. The remaining value of state assets that are lost, damaged beyond repair, or misused leading to irrecoverability shall be determined based on accounting records, asset management files, inventory results, valuation results, appraisal results, or conclusions of competent authorities at the time of damage determination.

3. The value of state assets that have been depleted beyond the prescribed quota.

Article 15. Damage resulting from the damage to state assets

Damage resulting from the damage to state assets is determined as the budget funds required to repair and restore state assets.

Article 16. Damage resulting from the generation of additional budget funds for the preservation, protection, operation, maintenance, and repair of unused state assets

Damage is determined as the increased budget funds necessary for the preservation, protection, operation, maintenance, and repair of state assets due to actions causing waste.

Article 17. Damage resulting from the generation of budget funds for handling, restoring, recovering, and compensating for losses

Damage is determined as all reasonable and necessary budget funds required to prevent, limit, and mitigate the consequences of wasteful actions, restore the initial condition of state assets and resources. Budget funds generated not directly related to wasteful actions or arising from objective reasons outside the fault of the person being held responsible are not included in the damage.

Article 18. Damage resulting from the loss of natural resources and energy

Damage is determined as the value of natural resources and energy that are illegally exploited, lost, or depleted (including the exhaustion of resources due to over-exploitation beyond their regenerative capacity, pollution, destruction, degradation, or reduction in value due to the intentional use of outdated technology) caused by wasteful actions in the management, exploitation, and use of natural resources and energy, determined according to prices published by competent state agencies or through valuation and appraisal methods prescribed by law at the time of damage determination.

In cases where specialized laws provide for permissible depletion and loss rates, the portion within the permitted rate shall not be considered as damage.

Article 19. Damage resulting from the generation of other financial obligations of the State

1. Damage is determined as other financial obligations that the State must fulfill due to wasteful actions, including payment obligations, support, compensation, guarantee, debt repayment, interest, fees, or other financial obligations as prescribed by law or agreed upon in contracts.

2. In cases where financial obligations arise in public-private partnership investment projects, in public debt management, state capital management in enterprises, or in other financial transactions, the determination of damage in addition to the provisions of this Article must also comply with relevant specialized laws.

Article 20. Damage resulting from the loss of state capital at enterprises

Damage resulting from the loss of state capital at enterprises is determined as the actual portion of state capital at enterprises that is lost or reduced due to direct wasteful acts, based on audited financial reports, accounting records, inspection conclusions, audit results, or confirmation by competent authorities according to laws on the management and investment of state capital at enterprises.

Article 21. Damage resulting from public assets not being put into use

1. Damage resulting from public assets not being put into use is determined as the depreciation and amortization value of fixed assets during the period when the assets are not put into use due to the fault of the person assigned to manage and use the assets.

2. Damage shall not be determined under this Article for the period when public assets are not put into use due to organizational restructuring; decisions by authorized bodies to handle the assets; lack of budget allocation for repair and renovation; implementation of temporary suspension requirements by competent authorities; or other objective reasons not attributable to the fault of the person assigned to manage and use the assets.

3. The determination of damage must be based on asset management records, asset assignment and handling decisions, accounting records, technical files, inventory records, and relevant legal documents issued by competent authorities.

Article 22. Damage resulting from reduced state budget revenue

Damage is determined as the entire source of state budget revenue that decreases due to the implementation of wasteful acts as stipulated in Clause 5, Article 4 of Law No. 110/2025/QH15. The determination of the amount of state budget revenue reduction is carried out according to laws on land, tax administration, and related laws.

Article 23. Procedures and formalities for determining compensation liability for damage

1. Procedures and formalities for determining compensation liability for damage caused by civil servants, public officials, and employees are implemented concurrently with the procedures and formalities for disciplinary action against such individuals as prescribed by laws on civil servants, public officials, and employees. Disciplinary decisions must clearly state the basis for determining damage, degree of fault, scope of responsibility, compensation amount, deadline, and method of compensation.

2. In cases where the violator is exempted from disciplinary responsibility but still has a legal obligation to compensate for damage, the authority responsible for disciplinary action considers and decides on the compensation liability based on evidence proving the actual damage, the violator's fault, and the causal relationship between the act and the damage.

3. The individual subject to compensation liability may provide explanations, submit relevant documents and evidence, and request consideration of their ability to fulfill the compensation obligation before the competent authority makes a decision.

4. For cases not covered by Clause 1 of this Article or by criminal law, criminal procedure law, administrative penalty law, or specialized laws with different provisions, the determination of compensation liability must be reflected in the conclusions and decisions of inspection, audit, and investigation agencies as prescribed by relevant laws.

Article 24. Authority to Issue Decisions on Compensation for Damages

1. The authority to issue decisions on compensation for damages in cases where acts causing waste are pursued under criminal responsibility, administrative violations, or other measures provided for by relevant laws shall be carried out in accordance with the provisions of the Criminal Procedure Code, the Penal Code, the Law on Handling Administrative Violations, and other relevant laws.

2. In cases where acts causing waste do not fall within the scope of handling as prescribed in Clause 1 of this Article, the competent authority to impose disciplinary sanctions on civil servants, public officials, and employees shall be the authority to issue decisions on compensation for damages.

Article 25. Issuing Decisions on Compensation for Damages

1. The issuance of decisions on compensation for damages in cases where acts causing waste are pursued under criminal responsibility, administrative violations, or other measures provided for by relevant laws shall be carried out in accordance with the provisions of the Criminal Procedure Code, the Penal Code, the Law on Handling Administrative Violations, and other relevant laws.

2. In cases where acts causing waste do not fall within the scope of handling as prescribed in Clause 1 of this Article, the issuance of decisions on compensation for damages shall be carried out as follows:

a) Within five working days from the date of issuing the decision on compensation for damages, the person authorized to issue the compensation decision must send it to the person obligated to compensate for damages for enforcement.

b) If new circumstances are discovered after issuing the disciplinary decision or the decision on compensation for damages that change the basis for determining fault, the degree of violation, the value of damage, or the amount of compensation previously concluded, then within ten working days from the date of discovering these new circumstances, the authorized person must re-examine and follow the procedures and formalities stipulated in Article 23 of this Decree to issue a new decision on compensation for damages according to their authority.

c) In cases where the person obligated to compensate for damages transfers jobs, resigns, or retires before the decision on compensation for damages is issued, they still must fulfill the obligation to compensate as prescribed in this Decree.

In such cases, the head of the agency, organization, or unit authorized to impose disciplinary sanctions (or the agency authorized to manage before the person transferred jobs, resigned, or retired) shall base on the conclusions of audits, inspections, and financial audits to directly issue the decision on compensation for damages without depending on the disciplinary decision or the Disciplinary Council.

Article 26. Implementation of Compensation, Temporary Suspension of Compensation Implementation

1. The person obligated to compensate for damages must implement compensation in one lump sum within thirty days from the date of receiving the decision on compensation for damages, except in cases prescribed in Clause 2 of this Article.

2. Multiple payments of compensation money shall be applied when the following conditions are met:

a) The amount of compensation is 15,000,000 VND or more;

b) Experiencing special economic difficulties and having a request for multiple payments of compensation money.

3. The period for making multiple payments of compensation money shall not exceed twelve months from the date the compensation decision becomes effective. In cases where the person obligated to compensate belongs to poor households, near-poor households, is undergoing treatment for serious illnesses, or has special economic difficulties, or other special cases, the authorized person issuing the compensation decision may consider allowing multiple payments within a period not exceeding twenty-four months.

4. The number of times to make payments of compensation money, the amount of each payment, and the time of each payment shall be decided by the authorized person issuing the compensation decision based on the amount of compensation required, the degree of fault, income, economic situation, and the ability to fulfill the compensation obligation. The decision on multiple payments of compensation money must be in writing.

5. Upon expiration of the payment period for each installment, if the person obligated to compensate does not fulfill or does not fully fulfill the compensation obligation, then twenty percent of their monthly salary after deducting mandatory social insurance contributions, health insurance, unemployment insurance, and personal income tax as prescribed by relevant laws shall be deducted until full compensation is made according to the decision of the authorized person.

6. In cases where the person obligated to compensate has not completed compensation and then transfers jobs, resigns, or retires, the head of the agency or organization issuing the compensation decision shall have the responsibility to require them to compensate the remaining amount before transferring jobs, resigning, or retiring.

7. In cases where the person obligated to compensate intentionally delays or avoids fulfilling the compensation obligation, the head of the agency or organization issuing the compensation decision shall take the following actions based on specific circumstances:

a) Cooperate with the agency or organization accepting the job transfer or the local government where the person resides to require them to continue fulfilling the compensation obligation;

b) Cooperate with the social insurance agency to gradually deduct from the pension of the person who has not completed compensation and has retired at a rate of twenty percent of their monthly pension;

c) Exercise the right to initiate legal proceedings as prescribed by law.

8. Agencies or organizations accepting the job transfer or local governments where the person obligated to compensate resides, if they intentionally delay or avoid fulfilling the obligation, shall have the responsibility to closely cooperate with the agency or organization where the person previously worked in requiring them to continue fulfilling the compensation obligation.

9. Temporary Suspension of Compensation Implementation:

a) The person obligated to compensate may temporarily suspend the implementation of compensation in the following cases:

Currently undergoing treatment at hospitals, women during maternity leave;

Belonging to poor households or near-poor households as defined by the Government, or families with difficult circumstances confirmed by the People's Committee of the commune where they reside;

Currently detained or held pending investigation and conclusion by the competent authority regarding other violations of the law.

b) The period for temporary suspension of compensation implementation is as follows:

Not more than six months for cases undergoing treatment at hospitals, except for severe and serious diseases listed by the Ministry of Health, in which case the suspension period corresponds to the actual treatment time; families classified as poor or near-poor households according to the Government's regulations, and those in difficult circumstances confirmed by the People's Committee of the commune where they reside;

Not more than the maternity leave period stipulated for women during their maternity leave period;

Equal to the pre-trial detention period for cases under pre-trial detention awaiting investigation, verification, and conclusion on other legal violations;

10. The person obligated to compensate shall be responsible for providing proof of belonging to the category specified in Clause 2, Point a, Article 9 of this Decree to the authority issuing the compensation decision for consideration of allowing multiple installment payments or deferring compensation as prescribed;

Within five working days from the date of receiving the request for deferral of compensation or multiple installment payments, the authority issuing the compensation decision shall be responsible for replying specifically regarding permission for deferral of compensation or multiple installment payments or informing the reasons for non-approval;

11. In the event that the person responsible for compensating dies, the compensation decision ceases to be effective at the moment of death;

12. Implementation of compensation and deferral of compensation in cases serving as remedial measures in administrative violation handling or criminal cases shall be carried out in accordance with relevant laws;

Article 27. Collection, Payment, Management, and Use of Compensation Funds

1. The agency or organization of the authority issuing the compensation decision shall be responsible for collecting the full amount of compensation funds and depositing them into the state budget according to the current state budget classification, except for cases stipulated in Clause 2 of this Article;

2. For financial losses outside the state budget, the compensation funds shall be deposited into the fund and managed in accordance with the legal provisions on the financial mechanism of the fund;

3. The compensation funds paid by the person obligated to compensate must be collected and tracked in detail for each payment (if made in installments), with complete supporting documents as required and managed according to the current financial system;

4. The collection, payment, management, and use of compensation funds in cases serving as remedial measures in administrative violation handling or criminal cases shall be carried out in accordance with relevant laws;

 

Chapter III

IMPLEMENTING PROVISIONS

 

Article 28. Transitional Provisions

1. For violations examined and handled before the effectiveness of this Decree, the legal provisions in effect at the time of the violation shall continue to apply. For violations occurring before the effectiveness of this Decree but examined and handled after its effectiveness, the provisions of this Decree or the legal provisions in effect at the time of the violation shall apply if they are more favorable to the civil servants, public officials, or employees subject to disciplinary action;

2. For compensation liability matters being examined and handled by the Compensation Liability Resolution Council before the effectiveness of this Decree, the legal provisions in effect at the time of examination and handling of compensation liability shall continue to apply;

Article 29. Effective Date

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

2. In cases where legal normative documents cited in this Decree are replaced, amended, or supplemented, implementation shall be carried out according to the replaced, amended, or supplemented documents;

3. The Minister, Head of a ministry-level agency, Chairman of the People's Committee of a centrally-administered city or province shall be responsible for implementing this Decree;