Decree No. 313/2025/NĐ-CP on the management and use of non-reimbursable aid not falling under official development assistance provided by foreign agencies, organizations, and individuals for Vietnam.

DECREE

Management and utilization of non-refundable aid not falling under official development assistance from foreign agencies, organizations, and individuals for Vietnam

Law on State Budget No. 83/2015/QH13 and

On the basis of 61/2014/QH13;

On the basis of Law on Science, Technology, and Innovation No. 93/2025/QH15; Law on State Budget No. 89/2025/QH15;

On the basis of Law on Issuance of Legal Normative Documents No. 64/2025/QH15 and

On the basis of Law Amending and Supplementing Certain Provisions of the Law on Issuance of Legal Normative Documents No. 87/2025/QH15; The Government issues this Decree on management and utilization of non-refundable aid not falling under official development assistance from foreign agencies, organizations, and individuals for Vietnam.

At the proposal of the Minister of Finance;

Article 1. This Decree stipulates the management and utilization of non-refundable aid not falling under official development assistance provided by foreign agencies, organizations, and individuals to Vietnamese agencies and organizations legally established for the purpose of economic and social development, humanitarian support, and not for profit or commercial purposes.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

2. Cases not within the scope of regulation of this Decree:

a) Non-refundable aid from foreign agencies and organizations that must be officially signed according to the Law on International Treaties and non-refundable aid in agreements on ODA funds which must be signed on behalf of the State or the Government of the Socialist Republic of Vietnam;

b) Gifts and donations to individuals and organizations not for the purpose of economic and social development or humanitarian support;

c) Financial support generating profits to be shared through cooperation agreements, service contracts, technology transfer contracts;

d) Individuals receiving financial support for scientific research activities carried out according to the Law on Science, Technology, and Innovation;

đ) Emergency international aid from the Government, international organizations, foreign non-governmental organizations, and foreign individuals for relief approved and implemented within three months from the occurrence of natural disasters, and emergency international aid to mitigate the consequences of natural disasters approved and implemented within nine months from the occurrence of natural disasters.

Article 2. This Decree applies to agencies, organizations, and individuals participating or related to the management and utilization of non-refundable aid (hereinafter referred to as aid) within the scope regulated in Article 1 of this Decree.

Article 2. Applicability

2. The provider of aid as defined in this Decree includes foreign organizations and individuals with good intentions, respecting and complying with Vietnamese laws, including:

a) International organizations, intergovernmental organizations, government organizations authorized by foreign governments;

b) Ministries, agencies, organizations under foreign governments, local authorities abroad, diplomatic missions of countries in Vietnam directly providing aid or authorizing foreign legal entities to manage aid;

c) Foreign non-governmental organizations, non-profit organizations, social funds, private funds established under foreign laws;

d) Foreign individuals, including overseas Vietnamese;

đ) Enterprises established under foreign laws, excluding foreign-invested economic organizations operating in Vietnam according to the Investment Law;

e) Research and training organizations established under foreign laws (including research institutes and organizations cooperating with foreign governments).

3. The recipient of aid as defined in this Decree includes Vietnamese agencies and organizations established under Vietnamese laws, having functions, tasks, and activities consistent with the objectives and content of the received aid, including:

b) Political organizations, political-social organizations, associations, social funds, charitable funds established legally according to Vietnamese laws on associations;

c) Organizations listed under the Securities Law;

c) Scientific and technological organizations, research and development centers, innovation centers, science and technology enterprises established under laws on science, technology, and innovation, receiving aid according to this Decree when meeting the following conditions: publicizing the value, content, and objectives of the aid; the outcomes of the aid; conducting independent auditing of the aid; not using aid funds for commercial activities or profit distribution;

d) Social enterprises receiving aid to implement social and environmental problem-solving objectives according to this Decree when meeting the conditions of publicizing the value, content, and objectives of the aid, the outcomes of the aid, conducting independent auditing of the aid, not using aid funds for commercial activities or profit distribution;

đ) Other subjects as decided by the Prime Minister.

Article 3. An aid commitment is a document on paper or electronic media containing content expressed in one of the following forms: commitment letter, memorandum of intent, minutes of discussion, memorandum of understanding, or similar documents. The aid commitment is signed by the aid provider and notified to the aid recipient.

Article 3. Explanation of Terms

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

The aid commitment includes basic contents such as: the aid provider; the aid recipient; the value of the aid; the purpose and content of the aid; the expected implementation period, contents regarding the rights and responsibilities of the aid provider and the aid recipient, and the method of managing the aid.

2. Methods of aid include project-based and non-project-based, wherein:

a) Project-based aid consists of a set of related activities aimed at achieving one or more objectives, implemented in a specific area, within a defined timeframe, based on determined resources;

b) Non-project-based aid is a one-time, individual provision of money, goods, materials not tied to specific projects in a defined time and place, experts (including volunteer experts or volunteers), or providing inputs for organizing conferences, seminars, training sessions, research, analytical reports, surveys, and training.

3. The supervisory agency includes:

3. The managing authority includes:

a) Central agencies of political organizations and their subordinate agencies; Supreme People's Procuracy; Supreme People's Court; agencies subordinate to the National Assembly; State Audit Agency; Office of the President; ministries, ministerial-level agencies, agencies under the Government; central agencies of the Vietnam Fatherland Front; Provincial People's Committees (hereinafter referred to as provincial-level People's Committees); central agencies of mass organizations assigned tasks at the central level by the Party and State;

b) In cases where humanitarian aid grants do not have specific addresses, the central agency of the Vietnam Fatherland Front shall be the managing agency;

c) State management agencies that issue decisions to establish political-social organizations, associations, social funds, charitable funds in accordance with the provisions of the law;

d) The agency issuing decisions to establish scientific and technological organizations pursuant to the Law on Science and Technology and Innovation, except for associations, social funds, and charitable funds;

đ) In cases where the recipient of the grant is a social enterprise, a science and technology enterprise, the People's Committee of the province where the enterprise registers its business operations shall be the managing agency;

e) Agencies established pursuant to a Government Decree;

4. The grant recipient is a unit member, a unit under, or a directly subordinate unit of the managing agency, or a unit established by the managing agency through a decision issued by the managing agency and entrusted with the responsibility of managing and implementing the approved grant. The grant recipient is referred to as the project leader when the grant is implemented in the form of a project, or as the investor when the grant involves public investment content. For organizations established under the Higher Education Law, the project leader is a member unit, a directly subordinate unit, or a unit under universities.

5. The domestic financial mechanism for projects using grant funds from state budget revenues (central budget and local budget) is a full state budget disbursement mechanism for grant funds.

6. The national database on non-reimbursable foreign aid for Vietnam is a collection of information about grants serving state management over grants within the scope regulated by this Decree. The aid database is connected to the databases of the managing agencies specified in Clause 3 of this Article to support administrative procedures, provide information to relevant agencies and organizations in mobilizing, utilizing, and managing aid.

7. The value of grant capital is the committed value of grant capital stated by the Aid Provider in the Aid Commitment.

8. Project and non-project documentation is a formal document detailing the commitment between the Aid Provider and the Aid Recipient regarding a specific project or non-project, approved by an authorized body, specifying clearly: objectives, activities, results to be achieved, resources to be utilized, time frame and implementation plan, organization responsible for implementing the project, obligations and rights of the parties involved.

9. Non-reimbursable aid is the voluntary transfer of money, goods, and services without commercial purposes or profit motives of the transferring party (the Aid Provider as defined in Clause 2, Article 2 of this Decree) to the receiving party (the Aid Recipient as defined in Clause 3, Article 2 of this Decree) to achieve economic and social development and humanitarian goals, and scientific and technological development. After receiving the transfer, the Aid Recipient does not need to repay the Aid Provider and has full ownership of the transferred cash, goods, and products formed from the transferred resources. At the same time, the Aid Recipient must not use the grant for commercial activities aimed at profit-making; if research results or products formed from the grant are put into commercial exploitation, they must comply with the laws on investment, trade, and science and technology, not applying this Decree. The transfer of money, goods, and services mentioned above is reflected in the Aid Commitment as stipulated in Clause 1 of this Article.

10. Recovery aid includes:

a) Emergency relief grants and aid grants with the purpose of recovering from emergencies (excluding international aid grants as specified in Point đ, Clause 2, Article 1 of this Decree);

b) Relief grants after three months from the occurrence of natural disasters, and recovery aid grants implemented nine months after the occurrence of natural disasters.

11. Grants from state budget revenue are grants managed and received directly by Vietnamese agencies and organizations including:

a) Agencies of the Communist Party, the National Assembly, the Supreme People's Court, the Supreme People's Procuracy; ministries, ministerial-level agencies, agencies under the Government, and legal entities under or directly subordinate to them; People's Committees at all levels and units under or directly subordinate to them, units allocated state budget estimates; central agencies of mass organizations assigned tasks at the central level by the Party and State;

b) Central agency of the Vietnam Fatherland Front;

c) State-owned enterprises holding 100% of charter capital and other objects within the scope of management and expenditure according to the law on state budget;

d) Public scientific and technological organizations and special public scientific and technological organizations;

đ) Other recipients as decided by the Prime Minister.

12. Counterpart funds are contributions made by Vietnam (in kind or in cash) to receive and implement grants. Counterpart funds are allocated from the central budget, local budget, self-arranged by the grant recipient, contributions from beneficiaries, and other lawful sources. Counterpart funds are used for the preparation and implementation of grants according to the specific requirements of projects and non-projects.

12. Counterpart funds are contributions from the Vietnamese side (in kind or cash) to receive and implement aid grants. Counterpart funds are allocated from central government budgets, local government budgets, self-arrangement by the aid grant recipient, contributions from beneficiaries, and other lawful sources. Counterpart funds are used for the preparation and implementation of aid grants according to specific project requirements.

Article 4. Principles in Managing and Using Aid

1. Management and use of aid must comply with Vietnamese law. Aid funds may only be received, implemented, and utilized upon approval by competent authorities of Vietnam. The source of aid funds must be lawful money and assets.

2. Do not accept goods (including materials and equipment) listed in the prohibited import items under Vietnamese law.

3. The managing body shall be fully responsible for receiving, managing, and effectively utilizing the aid fund.

4. The inflow and outflow of funds for the aid must be conducted through the aid receipt account to ensure transparency and accountability, and must be reported in full accordance with Chapters III, IV, and V of this Decree.

5. Aid from state budget revenue as determined in Clause 11, Article 3 and implemented according to the financial management principles stipulated in Clause 1, Article 20 of this Decree must be included in the budget estimate (except where the aid provider directly manages and disburses the aid funds), accounted for, and settled fully into the state budget in accordance with the State Budget Law and related legal documents. The preparation of estimates and settlements for aid from state budget revenue for science, technology, innovation, and digital transformation fields shall be carried out in accordance with Article 63 of the Science, Technology, and Innovation Law and related guiding documents.

6. Aid funds not from state budget revenue shall be implemented in compliance with current accounting and tax regulations; the operating charter of the aid recipient, and shall not contravene Vietnamese laws.

7. Within six months from the date of approval of the aid, if there are unsuitable factors or force majeure reasons concerning funding sources, institutional frameworks, policies, or other causes leading to non-execution or inability to continue executing the aid, based on the report of the aid recipient, the managing body shall decide to stop receiving or cease implementing the project or non-project. The managing body shall have the responsibility to notify the aid provider and relevant agencies about the decision to stop receiving the aid.

Article 5. Prohibited Acts in Using Aid

1. Using aid to serve money laundering, terrorist financing, tax evasion, national security threats, social order disruption, undermining national solidarity; violating social morals, customs, and ethnic cultural identity.

2. Using aid to seek profit distribution, personal gain, not for humanitarian purposes, economic and social development, or public interest.

3. Acts of corruption, causing loss and waste, profiteering in the use and management of aid funds; using aid funds for improper purposes, and other violations of the law.

Article 6. Preparation Funds for Aid

1. For aid managed by bodies funded wholly or partially by the state budget, the managing body shall prepare a plan for preparation funds to be incorporated into the annual consolidated budget plan or supplemented in accordance with the State Budget Law.

2. For aid not sourced from state budget revenue (central and local), the aid recipient shall self-balance and allocate preparation funds for the aid.

3. In cases where the aid provider provides financial support for project preparation, the aid recipient shall include the preparation funds in the total aid fund.

Chapter II
REVIEW AND APPROVAL OF AID FUNDS

Article 7. Approval Authority

1. The Prime Minister approves aid grants related to the importation of goods within the Prime Minister's decision-making authority as stipulated by relevant laws.

2. The head of the managing agency approves:

a) Direct aid grants to agencies and units under their management and aid grants for mitigating consequences (excluding those specified in Clause 1, 3, 4, and 5 of this Article);

b) Aid grants where the recipient is an organization established or approved by the managing agency through decisions on charters or operation registration certificates, consistent with the recipient's functions and tasks, excluding organizations whose charters are approved by the Ministry of Home Affairs;

c) Aid grants to entities specified in Point d, Clause 3, Decree No. 2 of this Decree, which have been permitted to receive such grants by the Prime Minister;

d) Aid grants to social enterprises and science and technology enterprises approved by the Chairman of the People's Committee of the province where they are registered to operate.

3. The Minister of Education and Training approves aid grants to public service units according to Decision No. 1723/QD-TTg dated August 12, 2025, issued by the Prime Minister listing public service units directly under the Ministry of Education and Training, and members and subordinate units of public service units mentioned in the said Decision, excluding aid grants for Hanoi National University and Ho Chi Minh City National University.

4. The Minister of Home Affairs approves aid grants to associations and social and charitable funds operating nationwide, whose charters are decided by the Ministry of Home Affairs, excluding associations assigned tasks at the central level by the Party and State.

5. The Chairman of the Vietnam Fatherland Front Central Committee approves humanitarian aid grants without specific addresses (the aid provider does not designate aid for a specific locality).

6. For aid grants involving public investment and construction, the approval authority for projects using aid funds shall be carried out in accordance with the laws governing public investment and construction projects.

Article 8. Documentation for Aid Grants and Receiving Agencies

Documentation for aid grants shall consist of three sets, with foreign language documents requiring Vietnamese translations, and the aid grantor shall be responsible for the content of the original and the Vietnamese translation of the documents.

1. Project documentation includes the following documents:

a) Request for project approval;

b) Aid commitment from the aid provider;

c) Project documentation;

d) Legal entity certification documents; if the aid provider is international organizations, diplomatic missions, or government agencies from foreign countries, then the documents specified in this point are not required;

For foreign non-governmental organizations registered in Vietnam: A copy of the registration certificate issued by the competent Vietnamese state agency;

For individuals providing aid: A certified true copy of the valid passport;

For other aid providers: A certified true copy of the valid document proving the legal status of the organization.

2. Non-project documentation includes the following documents:

a) Request for non-project approval;

b) Aid commitment from the aid provider;

c) Non-project aid documentation jointly developed by the aid grantor and the aid provider, including main contents: Purpose, content, list of goods (for aid in kind), expected results of the aid grant; implementation period; value of the non-project aid grant; organizational method of implementation; organizational structure and implementation mechanism; direct funding by the aid provider or delegation to a third party; funding by Vietnam and coordination mechanisms during implementation; obligation to report results after receiving and using the aid;

d) Legal entity certification documents; if the aid provider is international organizations, diplomatic missions, or government agencies, then the documents specified in this point are not required;

For foreign non-governmental organizations registered in Vietnam: A copy of the registration certificate issued by the competent Vietnamese state agency;

For individuals providing aid: A certified true copy of the valid passport;

For other aid providers: A certified true copy of the valid document proving the legal status of the organization.

e) For non-project aid grants implemented through expert provision, the aid grant documentation includes: documents specified in Points a, b, c, and d of this clause; a brief resume of the expert with a commitment to the accuracy of the provided information; activity program; work permit and legal documents regarding the expert's professional activities as prescribed by relevant laws;

3. Documentation for non-project aid grants that are used goods, equipment, or transportation vehicles, within the Prime Minister's approval authority, requires additional quality inspection certificates issued by recognized and competent organizations in Vietnam or the country of origin. The inspection certificate must include conclusions about the quality of the goods, equipment, or transportation vehicles meeting Vietnamese standards or equivalent standards accepted by Vietnam;

b) For non-project aid grants that are used transportation vehicles, additional documents are required: a copy of the vehicle registration or ownership certificate from the aid provider; a copy of the inspection certificate from the authorized agency in the aid provider's country. In cases of temporary import and re-export, an inspection certificate from the authorized agency in Vietnam is also required.

4. Project and non-project documentation must be reviewed to serve as the basis for approval, signing (if requested by the aid provider), and implementation. Project and non-project documentation shall be prepared according to the templates specified in Appendices I, II, and III attached to this Decree.

5. For aid projects involving public investment and construction, the documentation shall be prepared in accordance with the laws governing public investment and construction projects.

6. The receiving agency for the documentation is the managing agency, which may delegate the lead reviewing unit to receive the documentation.

6. The agency receiving the application file is the managing authority, which may entrust the leading unit to review the receipt of the application file.

Article 9. Leading Agency for Review

1. The leading agency for review has the duty to conduct reviews and is responsible for the results of such reviews.

2. For grants within the approval authority of the Prime Minister as stipulated in Clause 1, Article 7 of this Decree, the supervising agency shall be the leading agency for review.

3. For grants within the approval authority of the head of the supervising agency as specified in Clauses 2, 3, and 4 of Article 7 of this Decree at the central level, the supervising agency assigns a relevant specialized unit to organize the review; at the local level, the Department of Finance is the leading agency for review.

4. Depending on the scale, nature, and content of the project, the leading agency for review may invite specialized agencies at both central and local levels, consulting organizations, and independent consultants to assist in reviewing the project.

5. Agencies, organizations, and individuals participating in the review are responsible under the law for the content of the review related to their scope of management responsibility.

Article 10. Soliciting Opinions, Reviewing, Approving Project and Non-project Grant Documents

1. Soliciting written opinions from relevant agencies:

a) For grants where the recipient falls under the category determined by the Prime Minister's decision as provided in Point d, Clause 3, Article 2 of this Decree, the supervising agency sends the dossier as prescribed in Article 8 of this Decree to the Ministry of Public Security, Ministry of Finance, Ministry of Foreign Affairs, Ministry of Justice, and other relevant state management agencies for comments. Within five working days from the date of receiving comments from all relevant agencies, the leading agency for review prepares a document to submit to the Prime Minister for consideration and decision.

b) For imported goods within the approval authority of the Prime Minister as stipulated in Clause 1, Article 7 of this Decree, the supervising agency sends the dossier as prescribed in Article 8 to the Ministry of Public Security, Ministry of Industry and Trade, Ministry of Finance, and other relevant state management agencies for comments. Within five working days from the date of receiving comments from all relevant agencies, the leading agency for review prepares a document to submit to the Prime Minister for consideration and decision on approving the acceptance of the grant.

c) For grants as specified in Clauses 2, 3, and 4 of Article 7 of this Decree, the supervising agency decides on soliciting opinions from relevant agencies and is responsible for its decision, except in cases stipulated in Point d, Clause 1 of this Article.

d) For grants as specified in Clauses 2, 3, and 4 of Article 7 of this Decree at the central level: The supervising agency sends the dossier as prescribed in Article 8 of this Decree to the Ministry of Public Security, Ministry of National Defense, Ministry of Foreign Affairs, and other relevant state management agencies and localities for comments. For grants not using counterpart funds from the state budget with a value of $500,000 or more or grants using counterpart funds from the state budget, in addition to the agencies mentioned above, the supervising agency simultaneously sends the dossier as prescribed in Article 8 of this Decree to the Ministry of Finance for comments.

đ) For grants within the approval authority as specified in Clauses 2, 3, and 4 of Article 7 of this Decree implemented at the local level: The Department of Finance sends the dossier as prescribed in Article 8 of this Decree to the provincial public security department and relevant provincial departments and agencies for comments. In cases where the content of the grant exceeds the administrative management authority of the locality or where the grant is implemented in multiple localities or the grant recipient does not register activities in the managed area, the Department of Finance reports to the Provincial People's Committee to seek opinions from relevant ministries, sectors, and localities.

e) For grants concerning law and judicial reform, the supervising agency simultaneously sends the dossier as prescribed in Article 8 of this Decree to the Ministry of Justice for comments in accordance with Decree No. 26/2024/NĐ-CP dated March 1, 2024 on managing international cooperation in law and judicial reform.

2. Within ten working days from the date of receiving the complete dossier as prescribed in Article 8 of this Decree, the agencies, units, and organizations solicited for opinions issue written comments within their functional and operational scope.

3. After completing the procedure for soliciting opinions, the leading agency for review as stipulated in Article 9 of this Decree conducts an assessment of the validity of the review dossier.

4. Reviewing grants:

a) Depending on the scale, nature, and content of the grant, the leading agency for review organizes the review through a comprehensive opinion consolidation process as stipulated in Clause 1, Article 10 of this Decree or holds a review conference.

b) For grants to address consequences as stipulated in Clause 10, Article 3 of this Decree, it is not mandatory to solicit opinions and review the grant before submitting it to the competent authority for approval.

5. Content of the review:

a) The appropriateness of the objectives and purposes of accepting the grant with the specific development goals of the ministry, sector, locality, implementing entity, and beneficiary of the grant;

b) The legal status of the grant providers and recipients and the legality of the relevant organizations and individuals according to Vietnamese law; the consistency between the purpose of the grant and the functions, tasks, and authority of the recipient;

c) The capacity of the grant recipient to accept and implement the grant; the ability of Vietnam to contribute counterpart funds;

d) The rationality in the budget structure of the grant allocated to the main components of the project or non-project;

đ) Commitments, preconditions, and other conditions of the parties involved;

e) The economic and social effectiveness, impact on national security and social order, applicability of the project results to practice, sustainability of the grant after completion, and the efficiency of using the grant.

6. The review period shall not exceed fifteen working days from the date of receiving the complete valid dossier.

7. Based on the review results, the head of the supervising agency decides to approve the project and non-project grant documents.

In the case where the grant does not meet the conditions for acceptance, within three working days from the date of the assessment result, the leading assessment agency shall report to the supervising agency and notify the Grantor. The supervising agency shall inform the Grant Provider of the decision not to accept the grant.

Article 11. Approval Decision

1. The approval decision includes the following main contents:

a) Name of the project, non-project;

b) Name of the supervising agency and the project owner or non-project owner; Grant Provider, co-providing foreign grants;

c) Nature of the grant source: from state budget revenue; not from state budget revenue;

d) Nature of expenditure of the grant capital (if the grant belongs to state budget revenue) and counterpart capital (if any): investment development expenditure, recurrent expenditure;

đ) Objectives and main results of the grant. For non-project grants in goods and materials, a list of goods and materials shall be attached;

e) Time and place of implementation;

g) Total capital of the project or non-project grant (grant capital, counterpart capital);

h) Implementation management organization: The Grant Provider implements entirely; The Grant Provider and Vietnam jointly implement (value of each party's implementation); Vietnam implements entirely; form of organizational structure for management and implementation of the project, non-project.

2. The approval decision for the grant shall be sent simultaneously to the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Public Security, and related agencies for supervision and coordination in implementation.

Within two working days from the date the competent authority issues the approval decision for the grant, the supervising agency shall notify the Grant Provider of the approval decision for the grant.

Chapter III
IMPLEMENTATION MANAGEMENT OF GRANTS

Article 12. Project Management Organization

Based on the scale, nature, specific conditions for implementing the project, and the capacity of the project management organization, the supervising agency decides to apply one of the following forms of project management organization:

1. Utilizing a specialized unit under its direct jurisdiction that has the necessary conditions and capacity to manage and implement the project.

For projects with grant capital up to 300,000 US dollars, the supervising agency is not required to establish a Project Management Board and can utilize its own specialized units to manage and oversee the project.

2. Using an existing Project Management Board to manage a new project.

3. Establishing a separate Project Management Board for each project.

4. In cases where the Grant Provider directly manages the entire project or non-project: Where the Project or Non-Project Documentation stipulates that the foreign sponsor directly manages the entire project or non-project, the head of the supervising agency assigns tasks to subordinate units to cooperate with the Grant Provider in monitoring progress and quality, exploiting and utilizing the outputs of the project or non-project.

5. In cases where the Grant Provider directly manages part of the project or non-project: Where the Project or Non-Project Documentation stipulates that the Grant Provider directly manages part of the project and Vietnam manages the remaining part, the supervising agency decides on the form of establishing a Project Management Board to manage the portion undertaken by Vietnam according to current Vietnamese regulations and commitments with the Grant Provider.

6. For investment projects: implemented in accordance with laws on public investment management and construction investment management.

Article 13. Tasks and Authorities of the Managing Agency

1. Direct the mobilization of aid based on needs, economic and social development orientations, and the capacity to receive aid.

2. Approve aid amounts within its authority and bear full responsibility for receiving, managing, and effectively utilizing the approved aid amount.

3. Decide on one of the organizational forms for managing the implementation of projects as stipulated in Article 12.

4. Approve the overall project implementation plan (including the allocation of funds for specific project components, the overall financial plan of the project), and the annual budget revenue and expenditure forecast for aid amounts from state budget revenues based on the proposal of the aid provider, in accordance with relevant laws. Direct tendering activities in accordance with current laws. In cases where aid amounts do not come from state budget revenues, tendering activities shall be carried out according to agreements with the Aid Provider and as specified in the Project and Non-Project Documentation.

5. Be responsible for financial management, report comprehensively on all received capital and assets, and the utilization of aid amounts. Review and approve annual settlement reports and finalize them upon completion of the project in accordance with regulations.

6. Regularly compile and report on the financial management of aid amounts approved by the managing agency.

7. Inspect and supervise the implementation of projects and compliance with current regulations on project management.

8. Implement the periodic reporting system annually on the results of aid mobilization, implementation status, supervision, and evaluation of aid amounts under its management as prescribed in Decree No. 09/2019/NĐ-CP dated January 24, 2019 of the Government regarding the reporting system of administrative state agencies and guidance from the Ministry of Finance for managing agencies that are not administrative state agencies; receive semi-annual reports on disbursement and utilization of aid from the aid providers; submit final aid reports to the Ministry of Finance within six months after the end of the aid period. For aid amounts implemented by the Ministry of Public Security and the Ministry of National Defense, which have security and defense recommendations, include a summary assessment of the implementation results of these recommendations in the annual report. The data closing date is December 15 of the reporting year. Annual reports are submitted to the Ministry of Finance and related agencies no later than February 1 of the following year.

9. Be responsible for balancing counterpart funds in the annual budget estimate of the managing agency according to the budget management hierarchy and from other sources of finance as prescribed by law, clearly distinguishing between investment development funds and regular expenditures corresponding to the project's spending items; ensure timely and appropriate allocation of counterpart funds in accordance with the progress stipulated in the approved project documentation.

10. Assign the focal unit for aid management within the agency to update aid management information into the National Database on Non-Reimbursable Aid for Vietnam.

11. Be responsible for losses, wastage, corruption, and other violations in the management and utilization of aid under its management.

12. For aid amounts approved in accordance with points c and d of Clause 2 of Articles 3, 4, and 5 of this Decree, the managing agency does not carry out the tasks prescribed in Clauses 4, 5, and 6 of this Article.

Article 14. Tasks and Authorities of the Recipient of Aid

1. The project owner and non-project owner must be determined in the decision approving the acceptance of aid.

2. The recipient of aid shall be responsible for:

a) Issuing the Decision to establish the Project Management Board or organizing the management structure and implementing the project based on the organizational form of the management structure and implementation of the project as stipulated in the decision approving the project of the supervising agency. Managing and using the aid funds and the counterpart capital of the project effectively. In case the Project Management Board is not established, the recipient of aid must open an account to receive and disburse the aid at the state treasury or commercial bank established and operating under Vietnamese law. Conducting all activities related to revenue and expenditure for the aid through the account based on the approved financial plan;

b) Approving annual activity plans and financial plans; preparing the budget estimate for revenue and expenditure of the state budget annually for aid sources from state budget revenues to be submitted to the competent authority for approval in accordance with the State Budget Law;

c) Implementing tendering procedures in accordance with current laws on tendering when Vietnam implements the aid. For aid sources not from state budget revenues, the implementation of tendering procedures shall be carried out according to agreements with the Aid Provider and provisions in the Project Documentation, non-project documentation;

d) Supervising the implementation of contracts and resolving arising issues within their authority;

đ) Monitoring and evaluating the project;

3. Being responsible for accounting, settlement, and reporting fully on all received funds and assets and their usage. Regularly updating information into the National Database on Non-Repayable Aid for Vietnam in accordance with regulations and guidance of the Ministry of Finance.

4. Reporting on the situation of receiving aid, implementation, and disbursement of aid every six months and annually to the supervising agency; Periodic reports must be sent to the supervising agency no later than July 10 of the reporting year (for six-month reports) and January 15 of the following year (for annual reports). The data cut-off date is June 30 (for six-month reports) and December 15 of the reporting year (for annual reports). The final report on the completion of aid must be sent to the supervising agency no later than six months after completion.

5. For aid approved in accordance with points c, d of Clause 2 of Articles 3, 4, and 5 of this Decree, the recipient of aid shall perform the tasks stipulated in Articles 4, 5, and 6 of Article 13 of this Decree.

6. Being responsible for losses, waste, corruption, and violations within their authority in the organization and management of projects and non-projects that cause economic, social, environmental damage, and affect the overall objectives and effectiveness of the project.

7. Other tasks and authorities as prescribed by law.

Article 15. Tasks and Authorities of the Project Management Board

1. Representing the project owner, being responsible before the project owner, supervising agency, and the law for their decisions.

2. The Project Management Board must open an account at the state treasury or commercial bank established and operating under Vietnamese law. Conducting all activities related to revenue and expenditure for the aid through the account based on the approved financial plan.

3. The Project Management Board performs tasks within the scope of the project, including:

a) Preparing comprehensive and annual implementation plans, financial plans of the project to be submitted to the supervising agency or project owner for approval in accordance with the decision approving the project documentation;

b) Negotiating and signing contracts;

c) Implementing tendering activities and managing contracts within the assigned scope;

d) Managing finance, assets, and performing disbursement, accounting, and settlement procedures in accordance with the financial management regulations of this Decree and consistent with the provisions of the Aid Provider.

4. Developing detailed plans for monitoring and evaluating the implementation of the project.

5. Reporting periodically every six months and annually on the implementation of the project and financial management to the project owner and supervising agency. The data cut-off date is June 30 (for six-month reports) and December 15 of the reporting year (for annual reports). The final report on the completion of aid must be sent to the project owner and supervising agency no later than six months after completion.

6. Finalizing, handing over, and settling the project. Within six months after the completion of the project, the Project Management Board must complete the final project report to be submitted to the project owner.

7. Completing the project and dissolving the Project Management Board:

a) The completion date of the project is specified in the decision approving the project documentation;

b) Within six months from the completion of the project, the Project Management Board must prepare and submit to the supervising agency and project owner the final project report for the project owner to submit to the supervising agency. The final project report is built based on the evaluation report of the project results as stipulated in the project documentation;

c) The Project Management Board hands over the project assets that have been authorized to manage and use to the supervising agency and project owner in accordance with the law;

d) After the final report and project settlement report have been approved by the supervising agency and project owner and the handover of project assets to the supervising agency and project owner has been completed, the supervising agency will issue the decision to complete the project and dissolve the Project Management Board;

đ) In cases where more time is needed for settlement and completing the final project procedures, the Project Management Board requests the supervising agency and project owner to issue a decision allowing the extension of the Project Management Board's operation and ensuring funding for these activities;

e) For cases where the Project Management Board manages multiple projects, the supervising agency and project owner will issue a decision to complete each specific project while adjusting the corresponding functions and tasks of the Project Management Board;

8. Other tasks assigned.

Article 16. Adjustment, amendment, supplementation of projects and non-project aid during implementation

1. For aid grants within the approval authority of the Prime Minister, the managing agency shall proceed with the procedures to submit to the Prime Minister for approval when there are adjustments, amendments, or supplements that lead to changes in the types of imported goods as stipulated in Articles 8 and 10 of this Decree.

2. For aid grants within the approval authority of the managing agency:

a) Adjustments, amendments, or supplements that make the aid grant fall under the provisions of Clause 1, Article 7 of this Decree must be submitted to the Prime Minister for examination and approval;

b) Adjustments, amendments, or supplements not covered by point a of this clause shall be decided upon and the responsible agency for approving the aid grant shall bear responsibility for its decision.

3. The dossier, procedure, and process shall comply with the provisions of Articles 8 and 10 of this Decree in cases where the change increases the counterpart capital or the aid grant from US$300,000 or more. In addition to the cases specified in Clauses 1 and 2 of this Article, other adjustment, amendment, or supplement cases shall be reviewed and approved by the managing agency based on the project sponsor's proposal.

4. Within two working days from the date the competent authority issues the decision to approve the adjustment, amendment, or supplement of the project, the managing agency shall notify the Aid Provider about the approval decision and simultaneously send the Decision to approve the adjustment to the Ministry of Finance, the Ministry of Foreign Affairs, the Ministry of Public Security, and relevant agencies for monitoring and coordination.

Article 17. Sale of Goods under Aid Grants

1. Goods under aid grants that the Aid Recipient and the Aid Provider agree to import into Vietnam for sale must be decided upon by the competent authority as stipulated in Article 7 of this Decree concurrently with the approval of the aid grants, based on the written agreement of the Ministry of Finance.

2. Used goods permitted to be imported into Vietnam are not commercial goods and may not be sold in any form.

Article 18. Handover of Aid Implementation Results

After completion, the project sponsor shall organize acceptance, evaluation, and take necessary measures to exploit and hand over the achieved results to the project beneficiaries and report the project completion to the managing agency and the Ministry of Finance within the prescribed time limit.

Article 19. Dispute Resolution

In case disputes arise related to contracts during the implementation of projects and non-projects, the parties involved have the responsibility to negotiate and resolve them. If no agreement can be reached between the parties, dispute resolution shall be carried out through mediation, arbitration, or court proceedings according to the provisions of the contract signed by both parties.

MANAGEMENT OF AID FINANCE

Chapter IV
Article 20. Principles of Financial Management for Aid Funds

1. Aid grants from state budget revenues managed and implemented by the aid recipient must be allocated a budget estimate, confirmed (for aid funds allocated from public investment sources), recorded, and settled according to the laws on state budget and financial management stipulated in this Decree. In cases of new occurrences not included in the initial budget estimate, the project sponsor shall prepare a supplementary budget estimate for submission to the competent authority for review and decision in accordance with the laws on state budget management.

2. Aid grants from state budget revenues for science, technology, innovation, and digital transformation fields shall be consolidated into the budget estimates for these fields according to the procedures and regulations set forth in Law on State Budget No. 89/2025/QH15 and Article 63 of the Law on Science, Technology, and Innovation No. 93/2025/QH15.

3. For non-repayable aid grants from state budget revenues directly managed and implemented by the Aid Provider, the managing agency and the project sponsor shall be responsible for management according to the approved project and non-project documents; implement according to the functions and responsibilities of the managing agency and the project sponsor as stipulated in this Decree; comply with accounting, tax regulations, and related laws.

4. For aid funds not from state budget revenues, the Aid Recipient shall manage and use them according to the approved project and non-project documents; the organizational charter and activities of the Aid Recipient, and comply with accounting, tax regulations, and related laws.

5. For aid grants from state budget revenues for enterprises wholly owned by the State, depending on the nature of the aid grant, it shall be recorded as state budget revenue and expenditure to increase the State's capital in the enterprise.

6. For aid grants aimed at emergency relief and disaster recovery: They shall be implemented according to the laws on receiving, managing, and using international aid for emergency relief and disaster recovery.

7. Excess funds: Excess funds may only be used after sufficient funds have been arranged to complete the project objectives.

a) In cases where the Aid Provider requests the return of excess funds from the project or non-project, the aid recipient shall carry out the transfer to return the funds to the donor;

b) In cases where the Aid Provider does not request the return of excess funds from the project or non-project, if the managing agency needs to use the excess funds to enhance the effectiveness of the project or non-project, the managing agency shall follow the procedures and processes for adjusting the approval decision of the project or non-project document as stipulated in Article 16 of this Decree.

b) In cases where the Aid Provider does not require the return of excess capital of projects or non-project activities, the managing authority that wishes to utilize the excess capital to enhance the effectiveness of the projects or non-project activities shall follow the procedures and formalities to adjust the approval decision on the Project Documentation as stipulated in Article

c) In the case where the funding provider does not request the return of the excess capital of the project or non-project, and the managing authority or project owner has no need to utilize the excess capital to enhance the effectiveness of the project or non-project, the project owner shall remit such excess capital to the state budget in accordance with the regulations (in cases where the funding belongs to state budget revenue) or retain it for use in accordance with the charter of organization and operation of the recipient entity and comply with accounting, tax regulations, and other relevant laws (in cases where the funding does not belong to state budget revenue).

Article 21. Opening a settlement account for projects using grant funds

1. Counterpart Capital Account

a) Counterpart capital account utilizing state budget funds: The project owner shall open an account at the State Treasury where transactions take place to facilitate payment settlements from the counterpart capital of the project;

b) Counterpart capital account outside state budget funds: The project owner shall open an account at a commercial bank established and operating under Vietnamese law.

2. Grant Capital Account: The project owner shall open an account to receive grant funds at the State Treasury system where transactions take place or at a commercial bank established and operating under Vietnamese law.

a) The procedures and formalities for opening an account at the State Treasury and the management and utilization of the account shall be carried out in accordance with current regulations;

b) The State Treasury organizes the verification and payment of grants from state budget revenue sources for the project;

c) The procedures and formalities for opening an account at a commercial bank established and operating under Vietnamese law shall be implemented in accordance with relevant laws and regulations and those of the commercial bank where the account is opened.

Article 22. Preparation of Financial Plans for Non-Reimbursable Grants from State Budget Revenue

1. Based on the decision approving the Project Documentation or investment project decision, the managing authority shall prepare the annual budget estimate for grant revenues and expenditures in accordance with the State Budget Law No. 89/2025/QH15 and related laws.

2. The preparation of the annual budget estimate for grant revenues from state budget sources shall be detailed by each sponsor, by each project or non-project, specifying non-reimbursable grants and counterpart capital according to each source: investment development expenditure, regular expenditure.

3. The preparation, consolidation, submission, approval, allocation, and adjustment of plans for non-reimbursable grants allocated as public investment capital for investment development expenditure shall be carried out in accordance with the laws on public investment.

4. For non-reimbursable grants for regular expenditure:

a) Based on the proposal of the managing authority, the Ministry of Finance shall consolidate the disbursement plan for non-reimbursable grants and counterpart capital into the annual state budget estimate;

b) On the basis of the annual limit assigned by the competent authority, the managing authority shall allocate details to each project and project owner;

c) The preparation of the annual budget estimate for non-reimbursable grants and adjustments, supplements to the annual budget estimate shall be carried out in accordance with the State Budget Law and related guiding documents.

Article 23. Disbursement, accounting, and recording of receipts and expenditures for non-repayable foreign aid funds

1. For programs and projects funded from the state investment plan: the procedures and documents for confirmation through the State Treasury shall be carried out in accordance with the Government's regulations on management, payment, and settlement of projects using state investment capital.

2. For projects or non-project activities from the regular budget estimate:

a) In cases where the aid account holder opens an account to receive aid funds at the State Treasury: the State Treasury shall carry out payments according to current regulations applicable to state budget funds;

b) In cases where the aid account holder opens an account to receive aid funds at a commercial bank: the State Treasury shall only carry out accounting and recording of receipts and expenditures according to the legal provisions on administrative procedures within the domain of the State Treasury.

3. Disbursement of non-repayable aid funds from state revenue for projects: based on the results of confirmation (for aid allocated from the state investment plan), upon the request of the project owner, the State Treasury or the commercial bank where the project or non-project account is opened shall implement disbursements according to regulations; every six months, the project owner shall report the amount of non-repayable aid disbursed for each account holder according to each project to the managing authority and the Ministry of Finance.

4. Accounting and recording of receipts and expenditures for projects using aid funds from state revenue:

a) Monthly or for each occurrence of expenditure from the aid fund account, in accordance with the Government's regulations on administrative procedures within the domain of the State Treasury, the project owner shall prepare documentation for recording receipts and expenditures and submit it to the State Treasury for accounting and recording of central government or local government budgets according to the分级任务已完成，现在直接提供最终翻译结果：

Monthly or each time expenses are incurred from the aid grant account, in accordance with the Government's regulations on administrative procedures under the State Treasury, the project owner shall prepare a record of income and expenditure to be submitted to the State Treasury for accounting purposes, recording income and expenditure in the central government budget or local government budget according to the分级最终输出：

b) The State Treasury shall record into the state budget according to the content of aid expenditure as specified in the state budget ledger in accordance with the provisions. Recoveries of advances shall be recorded to reduce the recorded advance expenditures and increase the recorded actual expenditures. Payments for completed work volumes shall be recorded as both income and actual expenditures and annual budget settlement shall be carried out.

5. Interest generated on aid deposit accounts must be separately recorded and used to pay bank service fees in accordance with regulations. Bank service fees are expenses under the project.

6. Upon completion of spending activities on non-repayable aid capital accounts at commercial banks, where there is no agreement with the Aid Provider regarding the use of aid interest, the project owner shall remit the entire accrued interest balance on the deposit account into the state budget in accordance with current regulations.

7. For aid not from state budget revenue sources:

a) Accounting, bookkeeping, and settlement of aid amounts not from state budget revenue sources shall be conducted in accordance with accounting laws and the charter of the Aid Recipient's organizational operations. Every six months, the project owner shall report the disbursement of non-repayable aid capital for each account holder per project to the supervising authority and the Ministry of Finance. The project owner shall prepare an annual aid settlement report and a final project settlement report based on quarterly disbursement data that has been reconciled with the commercial bank where the aid receiving account was opened and the Aid Provider, to submit for approval by the supervising authority;

b) The supervising authority shall review and consolidate the settlement reports and send them to the Ministry of Finance and relevant agencies.

The deadline for the supervising authority to approve the annual settlement report for the project and to send it to the Ministry of Finance and relevant agencies: no later than June 30 each year.

Article 24. Acceptance of Aid Capital in the Form of Goods

1. The acceptance of imported aid goods from abroad shall be carried out in accordance with the laws on customs and tax management. The documents submitted to the customs authority for clearance procedures for imported aid goods include:

a) A copy of the Decision approving the project, non-project, or Investment Decision along with the Project Documentation, non-project documentation;

b) Other documents as prescribed by the law on customs procedures.

2. The documents for refunding value-added tax on goods and services purchased domestically using non-repayable aid capital submitted to the tax authority include:

a) A copy of the Decision approving the project, non-project, or Investment Decision along with the Project Documentation, non-project documentation;

b) A copy of the Order recording revenue and expenditure of the state budget for goods and services purchased domestically for regular projects or a payment request form (in cases where aid capital in the form of money is received from the state budget revenue allocated from the public investment plan);

c) Other documents as prescribed by the law on taxation;

d) In cases where the documents for tax refund under other laws on tax management differ from those stipulated herein, they shall be implemented in accordance with the laws on tax management.

3. Taxes, fees, and charges shall be implemented in accordance with current laws on taxes, fees, and charges.

4. For cases where aid is received from state budget revenue, after the handover of goods, the project owner shall prepare a Request for Recording Revenue and Expenditure along with the documents to submit to the State Treasury for recording revenue and expenditure of the state budget according to regulations. The documents for recording revenue and expenditure include:

a) A copy of the Decision approving the Project Documentation or Investment Decision and Project Documentation;

b) In cases of imported goods: a copy of the documents including: Contract or Bill of Lading or other transport documents of equivalent value, Invoice or Import Declaration in cases without an invoice. In cases of domestic purchases: a copy of the documents including: Purchase Contract or Value-Added Tax Invoice, Delivery Receipt;

c) Decision allocating the non-repayable aid capital budget from state budget revenue or the adjusted budget for the year by the competent authority.

5. The State Treasury shall record the import price of goods as the price excluding taxes, fees, and charges as prescribed.

6. Management of assets for assets of aid from state budget revenue: shall be carried out in accordance with the laws on management of state assets.

7. For assets of aid not from state budget revenue:

a) The aid recipient shall maintain separate records;

b) The management and use of project assets and assets formed from the project shall be carried out in accordance with the agreement with the Aid Provider as stated in the approved Project Documentation;

c) Upon completion of the project, project assets and assets formed from the project shall be considered the property of the project owner; they may not be sold, given away, donated, or transferred in any form;

d) In cases of change of ownership or division, merger, bankruptcy, project assets shall be transferred to an organization with similar functions as prescribed by the competent authority to continue implementing the project (if the project has not been completed) or returned to the supervising agency based on the approval of the supervising agency. In cases where these solutions cannot be implemented, the supervising agency shall be responsible for reporting to the Ministry of Finance for a resolution.

Article 25. Matching capital for preparation and implementation of aid grants

1. The matching capital must be fully guaranteed, timely, and in accordance with the schedule to prepare for and implement the aid grant. Sources, levels, and mechanisms of the matching capital must be consistent with the expenditure content of the project or non-project that has been agreed upon in the Project or Non-Project Documentation approved by the competent authority.

2. The matching capital may be used for the following expenses:

a) Operating costs for the Project Management Board, including: salaries, bonuses, allowances, office space, working equipment, administrative costs;

b) Costs for design review, approval of total budget estimates, completion of investment and construction procedures, and other necessary administrative procedures;

c) Costs related to the process of selecting contractors;

d) Costs for conferences, seminars, training, and professional management and project implementation workshops;

đ) Costs for receiving and disseminating international technology, experience, and skills;

e) Costs for promoting and advertising the project or non-project and community activities;

g) Payment of various taxes, customs duties, insurance premiums according to current regulations;

h) Interest payments, deposits, commitment fees, and other related fees payable to foreign parties;

i) Costs for receiving goods, equipment, and domestic transportation (if applicable);

k) Costs for final settlement, audit of final settlement;

l) Compensation, support, and resettlement costs;

m) Costs for implementing certain basic activities of the project or non-project (surveying, technical design, construction; building some project components, purchasing some equipment);

n) Costs for monitoring and evaluation activities; quality supervision, inspection, acceptance, handover, final settlement, auditing of the project or non-project;

o) Contingency costs;

p) Other reasonable costs;

q) The use of other sources of funds for the aforementioned expenses shall be carried out in accordance with relevant laws, the provisions of the Aid Provider, and the Project or Non-Project Documentation approved by the competent authority.

3. For projects or non-projects funded entirely from the state budget: The managing agency is responsible for balancing the matching capital within the annual budget estimate of the managing agency according to the budget management hierarchy and from other financial sources as prescribed by law, clearly distinguishing between investment development capital and regular expenditures corresponding to the expenditure content of the project or non-project; ensuring adequate, timely allocation of matching capital in accordance with the schedule specified in the Project or Non-Project Documentation approved by the competent authority, in compliance with the State Budget Law.

4. For projects or non-projects funded from the state budget with approval times not coinciding with the annual budget planning period, which have not yet been allocated matching capital: The managing agency shall submit a written request to the Ministry of Finance to handle within its authority or submit to the competent authority for consideration and decision to supplement into the annual budget plan.

In cases where the timing of the matching capital preparation and implementation plan does not coincide with the annual budget planning period, the managing agency shall balance within the total allocated capital. If self-balancing is not possible, the managing agency shall submit a written request to the Ministry of Finance to seek approval from the competent authority for temporary advance payment, which will then be deducted from the next year's plan.

5. Expenditure standards for expenses from the matching capital shall be implemented in accordance with the state budget expenditure system and relevant laws.

Article 26. Tax on Aid Grants

The tax on aid grants shall be implemented in accordance with the current regulations of Vietnamese law.

Article 27. Audit of Aid Grants

1. State aid that is part of state budget revenue is subject to state audit and independent audit as stipulated in the project documentation.

2. State aid not included in state budget revenue: independent audit shall be conducted according to the requirements of the Aid Provider.

Chapter V
STATE MANAGEMENT OF AID GRANTS

Article 28. Contents of State Management of Aid Grants

1. Issuing and implementing legal regulatory documents on the management and utilization of aid grants in accordance with Vietnamese law.

2. Providing information on the management and utilization of non-repayable aid grants within the scope regulated by this Decree.

3. Monitoring and evaluating the situation and results of the management and utilization of non-repayable aid grants within the scope regulated by this Decree in accordance with the current regulations of Vietnamese law.

4. Handling violations, resolving complaints and denunciations related to the activities of managing and utilizing aid grants.

5. Awarding commendations to agencies, organizations, individuals in Vietnam and Aid Providers who have achieved outstanding results in providing, managing, and utilizing aid grants.

Article 29. Tasks and Authorities of the Ministry of Finance

1. Being the lead agency responsible for state management of aid grants within the scope regulated by this Decree.

2. Taking the lead in drafting and submitting to competent authorities for issuance within their authority, or issuing legal regulatory documents on the management and utilization of aid grants.

3. Participating in reviewing the contents of aid grants as prescribed by this Decree.

4. Submitting to the Prime Minister an annual consolidated report on the management and utilization of aid grants; proposing solutions to enhance the effectiveness of the management and utilization of aid grants within the scope regulated by this Decree.

5. Establishing, operating, and being responsible for issuing the regulation on managing the National Database on Non-Repayable Foreign Aid for Vietnam.

6. Inspecting compliance with regulations on receiving, approving, and implementing aid grants within the scope regulated by this Decree.

7. Issuing guidance documents for reporting forms in accordance with the reporting system prescribed by this Decree.

Article 30. Tasks and Authorities of the Ministry of Foreign Affairs

1. Participating in reviewing and providing comments on aid grants as prescribed by this Decree.

2. Participating in supervising the implementation of aid grants by foreign non-governmental organizations in accordance with their aid commitments and ensuring they operate within the fields and areas registered with competent state authorities.

3. Regularly and fully providing information on the issuance, extension, amendment, and supplementation of registration certificates and operations of foreign non-governmental organizations, guiding cooperation with countries to facilitate Vietnamese partners in seeking aid from foreign non-governmental organizations and assessing aid from foreign non-governmental organizations as prescribed by this Decree.

Article 31. Tasks and Authorities of the Ministry of Public Security

1. Guiding and supporting Vietnamese agencies and organizations in the process of receiving and using aid grants in compliance with Vietnamese laws on national security protection and social order maintenance.

2. Leading the review and providing comments to the competent authorities on aid grants as prescribed by this Decree.

3. Cooperating in auditing, inspecting, and supervising the receipt and use of aid grants to ensure national security and social order.

4. Carrying out tasks within its authority when signs of law violations related to the receipt and use of aid grants are detected.

5. Conducting reviews, verifications, and approvals of personnel for foreign organizations and individuals involved in implementing, managing, and supervising aid projects, managing entry-exit and residence activities, and other activities of foreigners in Vietnam within the framework of the project.

Article 32. Tasks and Authorities of the Ministry of Interior

1. To take the lead in reviewing according to the authority to approve; participate in reviewing and providing comments on the acceptance of aid grants with relevant content as prescribed in this Decree.

2. To compile annually the situation regarding the management and use of aid by organizations under the scope of adjustment of Vietnamese laws on associations, social funds, and charitable funds. Report periodically annually to the Ministry of Finance for consolidation and reporting to the Prime Minister.

3. To inspect and supervise the situation of receiving, managing, and using aid by associations, social funds, and charitable funds within the state management authority of the Ministry of Interior.

Article 33. Tasks and Authorities of the Managing Authority

In addition to the tasks and authorities stipulated in Chapters I, II, III, and IV of this Decree, the managing authority has the following tasks and authorities:

1. To provide comments during the review and approval process of aid grants in the specialized field managed by the authority as assigned by the Government.

2. To take the lead in reviewing and compiling the opinions of related agencies to submit to the Prime Minister for consideration and approval of aid grants within the Prime Minister's decision-making authority.

3. The head of the managing authority shall be responsible for approving aid grants according to the authority prescribed in this Decree and must bear responsibility before the law for their approval decisions.

4. The People's Committee of provinces and centrally-administered cities shall assign the Department of Finance to be the focal point for managing and using aid grants within the scope of adjustment of this Decree.

5. To issue regulations on the management and use of aid within the agency based on the provisions of this Decree and related legal normative documents.

6. To direct, guide, and inspect subordinate units in the process of receiving, managing, and using aid according to current regulations, and fulfill commitments with the Aid Provider.

7. To monitor and evaluate the receipt and implementation of aid grants approved by the agency's head; promptly identify and handle, within their authority, any difficulties, violations during the implementation of aid receipt and use, or report to related state management agencies on aid mentioned in this Chapter for handling.

8. To allocate sufficient and timely capital for preparation and counterpart funding to implement aid grants in accordance with the provisions in project and non-project documents approved by competent authorities.

9. To be responsible for the quality, effectiveness, and progress of implementing aid grants in compliance with legal provisions.

10. To fully comply with the reporting system as prescribed.

Chapter VI
IMPLEMENTING PROVISIONS

Article 34. Implementation Organization

1. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen of provincial and centrally-administered city People's Committees, organizations, and individuals related shall be responsible for enforcing this Decree.

2. The Ministry of Finance shall take the lead and coordinate with related agencies to be responsible for guiding the implementation of this Decree.

Article 35. Transitional Provisions and Effectiveness

1. For aid grants submitted to the managing authority for review and approval of aid grants or submitted to the Ministry of Finance for submission to the Prime Minister for review and approval of receipt before this Decree takes effect, the procedures for soliciting opinions, reviewing grant application files, and submitting to the competent authority for approval shall be carried out in accordance with the provisions of this Decree.

2. For aid grants approved before this Decree takes effect, financial management and reporting systems shall be implemented according to Decree No. 80/2020/NĐ-CP of the Government on the management and use of non-reimbursable aid not included in official development assistance provided by foreign agencies, organizations, and individuals to Vietnam and related guidance documents until December 31, 2025, except that after the completion of the project, if the aid provider transfers ownership rights over project assets and equipment to the Project Owner, it will be implemented according to current legal provisions.

3. Financial management regulations for aid grants from state budget revenues specified in this Decree shall be implemented according to the State Budget Law No. 89/2025/QH15 and guidance documents from January 1, 2026.

4. In cases where legal normative documents cited in this Decree are replaced, amended, or supplemented, they shall be implemented according to the replacing, amending, or supplementing documents.

5. This Decree shall take effect from December 8, 2025, and replace Decree No. 80/2020/NĐ-CP of the Government on the management and use of non-reimbursable aid not included in official development assistance provided by foreign agencies, organizations, and individuals to Vietnam.

 

 

ANNEX I

CONTENT OF THE TECHNICAL ASSISTANCE PROJECT AID DOCUMENTATION
(Project Name)
(Attached to Decree No. 313/2025/NĐ-CP of the Government dated December 8, 2025)

BASIC INFORMATION ABOUT THE PROJECT

2. Industry code of the project

1. Project Name:

: ...Project number¹3. Name of the Aid Provider:²: …………………….

4. Managing Authority:

a) Contact address:...b) Phone/Fax: ...

5. Project Owner:

6. Expected duration of the project: (Specify the number of years or months required to implement the project from the date the project becomes effective)

5. Project Owner:

7. Project location (specify down to commune level, if applicable):

8. Total project capital: ...original currency, equivalent to ...USD, equivalent to ...VND (according to the exchange rate published by the State Bank of Vietnam at the time of preparing the project documentation)

a) Non-reimbursable aid capital: ...original currency, equivalent to ...USD

Where:

b) Counterpart capital:

- Cash: ...VND equivalent to ...USD

- In-kind: equivalent to ...VND equivalent to ...USD

c) Capital managed and implemented by the parties:

- Project Owner:

+ Cash: ...VND equivalent to ...USD

+ In-kind: equivalent to ...VND equivalent to ...USD

- Sponsor:

+ In-kind: equivalent to ...VND equivalent to ...USD

+ In-kind: equivalent to ...VND equivalent to ...USD

d) Aid capital:

- From state budget revenue

- Not from state budget revenue

9. Main objectives and results of the project

Summarize the project's objectives and results

Project Owner signs and stamps

____________________

¹ The national economic sector code of the project, classified according to the current Vietnamese Economic Sector Classification System.

² Project Code - not mandatory - may be specified by the Aid Provider.

 

CONTENT OF THE PROJECT SUPPORT DOCUMENTATION

I. Basis for forming the project

1. Legal basis for the project

a) Decision on the functions and tasks of the Project Owner and the Managing Authority

b) Other related legal documents.

2. Context of the project

a) Detailed description of the role, position, and necessity of the project within the framework of planning and development plans of the relevant field and the aid recipient unit (agency, sector, locality).

b) Mention similar projects that have been and are being implemented under the jurisdiction of the managing authority and projects received in the same field to avoid duplication and ensure coordination and sharing of results among projects to maximize effectiveness.

3. Issues to be addressed within the scope of the project.

4. Clearly state the direct beneficiaries of the project.

II. Basis for proposing the Aid Provider

1. Description of the suitability of the project's objectives with the policies and priority directions of the Aid Provider.

2. State the binding conditions stipulated by the Aid Provider (if any) and Vietnam's ability to meet these conditions.

III. Objectives and expected outcomes of the project

Describe the target that the project needs to achieve at the end to meet the direct needs of the beneficiaries, thereby contributing to the development of society, sectors, fields, and localities.

IV. Components and activities of the project

Provide a detailed plan to implement components or sub-projects (if any) and corresponding activities of the project as follows:

1. Objective

2. Expected results, including a list of goods (if applicable)

3. Organization of Implementation

4. Start and end dates

5. Estimated resources

V. Project budget

1. Total capital of the project: ... original currency, equivalent to ... USD, equivalent to ... VND (according to the exchange rate published by the State Bank of Vietnam at the time of preparing the project documentation)

Where:

a) Non-repayable aid capital: ... original currency, equivalent to ... USD, equivalent to ... VND.

b) Counterpart capital: ... VND equivalent to ... USD, equivalent to ... VND.

Where:

- In-kind: equivalent to ... VND

- Cash: ... VND

- Project Owner:

+ Cash: ...VND equivalent to ...USD

+ In-kind: equivalent to ...VND equivalent to ...USD

- Sponsor:

+ In-kind: equivalent to ...VND equivalent to ...USD

+ In-kind: equivalent to ...VND equivalent to ...USD

+ In-kind: equivalent to ... VND equivalent to ... USD

- From state budget revenue

- Not from state budget revenue

9. Main objectives and results of the project

2. Capital structure according to: consultancy services (estimate the proportion of domestic experts/international experts), training (domestic, foreign); equipment and materials (domestic, imported), funds to establish implementation activity funds in the project (if any), management costs; monitoring and evaluation costs, auditing costs, and other costs.

3. Financial mechanism applied:

a) Financial mechanism applied to aid capital

b) Financial mechanism applied to counterpart capital

- State budget capital allocated ... VND (...%) of total counterpart capital

(Of which: central government budget ...%, local government budget ...%)

- Capital of the managing authority ... VND (... %) of total counterpart capital

- Self-balancing capital of the project owner ... VND (... %) of total counterpart capital

- Contributions from beneficiaries (if any) ... VND (... %) of total counterpart capital.

VI. Regulations on financial management of the project

1. Disbursement method (through treasury, special account, advance account ...)

2. Accounting work organization, settlement and finalization

3. Responsibility for capital management (opening accounts, account holders ...)

4. Project auditing

VII. Organization to manage and implement the project

1. Structure

2. Activities of the Project Management Board

VIII. Monitoring and evaluating the project

1. Develop a plan to monitor and evaluate the implementation of the project

2. Develop a detailed plan to assess the implementation situation of the project

a) Initial assessment

b) Mid-term assessment

c) Final assessment

3. Inspection and reporting system of the project

4. Reporting mechanism

In accordance with the provisions of Decree No.         /2025/NĐ-CP dated December 8, 2025.

IX. Evaluation of the project's sustainability after completion

Evaluate the project's sustainability in the following aspects:

1. Outcome sustainability: the project's outcomes are maintained and developed after the project ends.

2. Organizational sustainability: the organizational structure and human resources of the project are ensured to continue after the project ends.

3. Financial sustainability: after the aid period ends, the project can generate funds to continue necessary activities.

4. Environmental sustainability: the natural environment around the project implementation area is preserved after the project ends.

 

ANNEX II

CONTENT OF THE INVESTMENT PROJECT DOCUMENTATION USING AID CAPITAL

(Project Name)

(Attached to Decree No. 313/2025/NĐ-CP of the Government dated December 8, 2025)

BASIC INFORMATION ABOUT THE PROJECT

2. Industry code of the project

1. Project Name:

: ...Project number¹:

4. Managing Authority:

a) Contact address:...b) Phone/Fax: ...

a) Contact address: …b) Phone/Fax: …

5. Expected Project Owner:

a) Contact address: …b) Phone/Fax: …

6. Project Implementation Period²:

7. Project Implementation Location:

8. Total project capital: ... original currency, equivalent to ... USD, equivalent to ... VND (according to the exchange rate published by the State Bank of Vietnam at the time of preparing the project documentation)

Where:

a) Non-repayable aid capital: ... original currency, equivalent to ... USD

- Cash: ...VND equivalent to ...USD

- Cash: ... VND equivalent to ... USD

- In-kind: equivalent to ... VND equivalent to ... USD

- Project Owner:

+ Cash: ...VND equivalent to ...USD

+ Cash: ... VND equivalent to ... USD

+ In-kind: equivalent to ... VND equivalent to ... USD

+ In-kind: equivalent to ...VND equivalent to ...USD

+ In-kind: equivalent to ...VND equivalent to ...USD

+ In-kind: equivalent to ... VND equivalent to ... USD

- From state budget revenue

- Not from state budget revenue

9. Main objectives and results of the project

Summarize the project's objectives and results

Project Owner signs and stamps

____________________

¹ The national economic sector code of the project, classified according to the current Vietnamese Economic Sector Classification System.

² Determine the number of years or months required to implement the project from the date the project becomes effective.

 

CONTENT OF THE INVESTMENT PROJECT DOCUMENTATION USING AID CAPITAL

I. Context and necessity of the project

1. Briefly describe the planning and development plan of the aid recipient unit (agency, sector) related to the content of the project and its necessity, role, and position within that plan.

2. Summarize other projects that have been and are being implemented using different sources of funding aimed at supporting the resolution of issues related to the project proposer.

3. Summarize the issues to be resolved within the scope of the proposed project.

4. Clearly state the direct beneficiaries of the proposed project.

II. Basis for proposing the Aid Provider

1. Suitability of the project's objectives with the policies and priority directions of the Aid Provider.

2. Analyze the reasons for choosing and the advantages of the Aid Provider regarding technology, management experience, policy advisory expertise in the assisted sector.

3. Binding conditions stipulated by the Aid Provider (if any) and Vietnam's ability to meet these conditions.

III. Objectives of the project

1. Long-term objectives

2. Short-term objectives

IV. Main results of the project

Expected outcomes of the project and measurement indicators for those outcomes (by each component, item if applicable).

V. Main components, items, activities and expected allocation of resources for the project

Summary description of main components, items, activities according to each expected outcome of the project (specifying each outcome by each component, item) and corresponding expected resources.

VI. Project budget

1. For grant funds

Grant funds: ...original currency, equivalent to ...USD, equivalent to ...VND.

(According to the exchange rate published by the State Bank of Vietnam at the time of drafting the project document)

2. For counterpart funds

Counterpart funds: ...VND

Where:

- In-kind: equivalent to...VND

- Cash: ... VND

Sources of counterpart funds mobilized through one or more of the following methods:

a) Central government budget funds ...VND (...%) of total counterpart funds

b) Other sources (specify source): ...VND (...%) of total counterpart funds

3. Funds managed and implemented by the parties:

+ Cash: ...VND equivalent to ...USD

+ In-kind: equivalent to ...VND equivalent to ...USD

+ In-kind: equivalent to ... VND equivalent to ... USD

+ In-kind: equivalent to ...VND equivalent to ...USD

+ Cash: ...VND equivalent to...USD

+ In-kind: equivalent to ... VND equivalent to ... USD

4. Grant funds:

- Not from state budget revenue

9. Main objectives and results of the project

5. Financial mechanism applied:

a) Financial mechanism applied to aid capital

b) Financial mechanism applied to counterpart capital

- Government budget funds ...VND (... %) of total counterpart funds

(Of which: central government budget...%, local government budget...%)

- Capital of the managing authority ... VND (... %) of total counterpart capital

- Self-balancing capital of the project owner ... VND (... %) of total counterpart capital

- Contributions from beneficiaries (if any) ... VND (... %) of total counterpart capital.

VII. Organization to manage and implement the project

Organization and management method for implementing the project.

VIII. Preliminary analysis of project effectiveness

1. Direct evaluation of effectiveness for the implementing unit.

2. Economic, social, and environmental impact assessment on the industry, sector, and locality.

3. Assessment of the sustainability of the project after completion.

 

ANNEX III

CONTENT OF NON-PROJECT DOCUMENTS USING GRANT FUNDS

(Name of non-project document)

(Attached to Decree No. 313/2025/NĐ-CP of the Government dated December 8, 2025)

BASIC INFORMATION ABOUT THE PROJECT

I. Basis for accepting non-project documents

1. Legal basis for non-project documents

a) Decision on the functions and tasks of the grant recipient agency, the supervising agency.

b) Other related legal documents.

2. Context of the project

a) Detailed description of the role, position, and necessity of accepting non-project documents within the framework of planning and development plans of the relevant field and the beneficiary unit (agency, industry, sector, locality).

b) Mention similar projects and non-project documents that have been and are being implemented under the supervising agency's jurisdiction and grants received in the same field to avoid duplication and ensure coordination and sharing of results to maximize efficiency.

3. Clearly specify the direct beneficiaries of the non-project document.

II. Basis for proposing the Aid Provider

1. Description of suitability

2. State the binding conditions stipulated by the Aid Provider (if any) and Vietnam's ability to meet these conditions.

III. Purpose of accepting the non-project document

Description of the goal to be achieved to meet the direct needs of the beneficiaries, thereby contributing to the development of society, industry, sector, and locality.

IV. Basic parameters of the non-project document

Detailed description of technical parameters or specific activities of the non-project document

List of goods (if any)

V. Budget or value of the grant for the non-project document

1. Total capital of the non-project document: ...USD, equivalent to ...VND

(According to the exchange rate published by the State Bank of Vietnam at the time of drafting the non-project document)

Where:

a) Non-repayable grant funds:...original currency, equivalent to...USD

b) Counterpart funds: ...VND equivalent to ...USD

Where:

- In-kind: equivalent to ...VND

- Cash: ... VND

Sources of funds mobilized through one or more of the following methods:

- Government budget funds ...VND (... %) of total counterpart funds

(Of which: central government budget...%, local government budget...%)

- Capital of the managing authority ... VND (... %) of total counterpart capital

- Self-balancing funds of the project owner ...VND (...%) of total counterpart funds

- Contributions from beneficiaries (if any) ...VND (...%) of total counterpart funds.

2. Funds managed and implemented by the parties:

a) Project owner:

- In-kind: equivalent to ...VND equivalent to ...USD

c) Capital managed and implemented by the parties:

b) Sponsor:

- In-kind: equivalent to ...VND equivalent to ...USD

c) Capital managed and implemented by the parties:

3. Grant funds:

a) From government revenue

b) Not from government revenue

VI. Regulations on managing non-project documents

1. Regulations on asset management and asset transfer

2. Reporting system regulations