CIRCULAR REGULATING THE REMOVAL FROM COMPILED ROSTER AND DISPOSAL OF STATE PROPERTY WITHIN MILITARY AGENCIES AND UNITS UNDER THE MINISTRY OF NATIONAL DEFENSE

 

CIRCULAR

REGULATIONS ON REMOVAL FROM COMMISSIONING ROSTER AND DISPOSAL OF STATE PROPERTY WITHIN THE MINISTRY OF DEFENSE

BASED ON THE LAW ON MANAGEMENT AND USE OF STATE PROPERTY No. 15/2017/QH14, AMENDED AND ENHANCED BY LAWS Nos. 64/2020/QH14, 07/2022/QH15, 24/2023/QH15, 31/2024/QH15, 43/2024/QH15, and 90/2025/QH15;

BASED ON THE LAW ON MANAGEMENT AND USE OF WEAPONS, EXPLOSIVES, AND ASSISTANT TOOLS No. 42/2025/QH15;

BASED ON DECREE No. 01/2022/NĐ-CP OF THE GOVERNMENT REGULATING THE FUNCTION, MISSION, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF DEFENSE, AMENDED AND ENHANCED BY DECREE No. 03/2025/NĐ-CP OF THE GOVERNMENT;

BASED ON DECREE No. 186/2025/NĐ-CP OF THE GOVERNMENT REGULATING THE DETAILS OF SOME ARTICLES AND MEASURES FOR IMPLEMENTATION OF THE LAW ON MANAGEMENT AND USE OF STATE PROPERTY, AMENDED AND ENHANCED BY DECREE No. 286/2025/NĐ-CP OF THE GOVERNMENT;

BASED ON DECREE No. 149/2024/NĐ-CP OF THE GOVERNMENT REGULATING THE DETAILS OF SOME ARTICLES AND MEASURES FOR IMPLEMENTATION OF THE LAW ON MANAGEMENT AND USE OF WEAPONS, EXPLOSIVES, AND ASSISTANT TOOLS;

BASED ON DECREE No. 165/2016/NĐ-CP OF THE GOVERNMENT REGULATING THE MANAGEMENT AND USE OF STATE BUDGET FUNDS FOR SOME ACTIVITIES IN THE FIELD OF NATIONAL DEFENSE AND SECURITY, AMENDED AND ENHANCED BY DECREE No. 01/2020/NĐ-CP OF THE GOVERNMENT;

BASED ON THE RECOMMENDATION OF THE DIRECTOR OF THE FINANCE BUREAU;

THE MINISTER OF DEFENSE ISSUES THIS CIRCULAR REGULATING REMOVAL FROM COMMISSIONING ROSTER AND DISPOSAL OF STATE PROPERTY WITHIN THE MINISTRY OF DEFENSE.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Application

1. This Circular prescribes the removal from commissioning roster and disposal of state property through sale, liquidation, and destruction within the Ministry of Defense; management and utilization of funds obtained from the disposal of state property; inspection, reporting, and responsibilities of agencies, units, and individuals in the work of removing from commissioning roster and disposing of state property.

2. The removal from commissioning roster and liquidation, destruction of property that are weapons, explosives, and assistant tools received and collected as per Article 61 of the Law on Management and Use of Weapons, Explosives, and Assistant Tools No. 42/2025/QH15 shall be carried out in accordance with the provisions of Circular No. 121/2024/TT-BQP dated December 28, 2024 by the Minister of Defense regulating the details of some articles of the Law on Management and Use of Weapons, Explosives, and Assistant Tools under the scope of management of the Ministry of Defense.

State property is weapons, explosives, and assistant tools at level 5 not specified in paragraph 2 of Article 29 of Circular No. 121/2024/TT-BQP shall be carried out in accordance with the provisions of this Circular.

3. This Circular does not apply to state property after:

a) The demolition of national defense facilities is conducted in accordance with the provisions of Circular No. 03/2025/TT-BQP dated January 23, 2025 by the Minister of Defense regulating the implementation details of certain articles of the Law on Management and Protection of National Defense Facilities and Military Areas, amended and supplemented by Circular No. 108/2025/TT-BQP dated October 1, 2025 by the Minister of Defense;

b) The removal from commissioning roster of property that are operational animals is conducted in accordance with the provisions of Circular No. 112/2024/TT-BQP dated December 17, 2024 by the Minister of Defense regulating management, training, and use of operational animals under the scope of management of the Ministry of Defense;

c) Land. The management and utilization of land are conducted in accordance with the laws on land and other relevant laws;

d) Property formed through the implementation of scientific, technological, and innovation tasks using state funds is regulated by the laws on science, technology, and innovation, and intellectual property law;

e) The disposal of special controlled drugs is conducted in accordance with drug-related laws;

f) The disposal of cryptographic products from the cryptology sector is conducted in accordance with the laws on cryptology;

g) The disposal of state property abroad under the scope of management of the Ministry of Defense is carried out in accordance with a decision by the Ministry of Defense;

h) The disposal of state property managed by enterprises to which the state has transferred part of its capital or property acquired by the enterprise from its own funds.

Article 2. Scope of Application

This Circular applies to organs, units, and enterprises under the Ministry of National Defense (MND) and individuals or organizations related to the removal from establishment and handling of state-owned assets.

Article 3. Interpretation of Terms

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

1. State-owned assets in the Ministry of National Defense are state property entrusted to the Ministry of National Defense for management and use, including: Special assets, specialized assets, and assets serving administrative work as specified in Article 64 of Law No. 15/2017/QH14 on Management and Use of State-Owned Assets; amended and supplemented by Laws Nos. 56/2024/QH15 and 90/2025/QH15, Decision No. 01/2018/QĐ-TTg dated March 9, 2018, of the Prime Minister promulgating the Catalogue of Special Assets; usage standards for special assets in units of the People's Army of Vietnam; Circular No. 318/2017/TT-BQP dated December 31, 2017, by the Minister of National Defense on specifying the catalogue of specialized assets, assets serving administrative work and systems of ledgers, forms for tracking special assets, specialized assets, and assets serving administrative work in the Ministry of National Defense; Circular No. 72/2024/TT-BQP dated October 18, 2024, by the Minister of National Defense on specifying and guiding implementation of management systems, depreciation, and amortization for fixed assets that are specialized assets; reporting systems for fixed assets that are specialized assets and assets serving administrative work at units under the Ministry of National Defense and fixed assets entrusted to enterprises by the State not included in the state capital component of enterprises under the Ministry of National Defense.

2. Catalogue of Military Weapons is the catalogue of military weapons specified in Circular No. 97/2024/TT-BQP dated November 15, 2024, by the Minister of National Defense on specifying the Catalogue of Military Weapons and establishing, managing, updating, and utilizing databases for military weapons, explosive materials, precursors to explosives, and supporting tools under the purview of the Ministry of National Defense.

3. Ammunition and Hazardous Chemicals are types of bombs, mines, bullets, grenades, torpedoes, naval mines, rockets, rocket-propelled grenades, explosive materials, explosive quantities, propellants, flammable substances, and toxic chemical substances.

4. Houses and Other Assets Attached to Land include: houses and other assets attached to land as specified in points a of paragraph 2 and point a of paragraph 3 of Article 64 of the Law on Management and Use of State-Owned Assets; paragraphs 4 and 2 of Article 5 of Circular No. 318/2017/TT-BQP.

5. Units directly under the Ministry of National Defense authorized to decide removal from establishment and handling of state-owned assets as specified in this Circular include: General Staff Headquarters; Political Bureau and various Bureaus; Military Regions; Military Groups; Military Services; Armies; Artillery Divisions; Commanders: Border Guard Force, Vietnam Coast Guard, Chairman Ho Chi Minh Mausoleum, Hanoi Capital, 86, Artillery-Tactical Missiles; Academies, Schools directly under the Ministry of National Defense; Office of the Government Chief; Hospitals directly under the Ministry of National Defense; Vietnam-Netherlands Tropical Medicine Center; enterprises directly under the Ministry of National Defense.

6. Units with State-Owned Assets are organs or units from the regiment and equivalent level upwards, state-owned enterprises, and enterprises where a state-owned enterprise holds 100% of capital stock managed by the Ministry of National Defense entrusted with responsibility for managing (including accounting) and using state-owned assets.

7. Methods of Sending and Receiving Documents and Reports are methods of direct transmission or through military data network Tslqs.

Article 4. Purpose, Requirements for Removal from Establishment and Handling of State Assets

1. Purpose:

a) Strictly manage state assets within the Ministry of National Defense;

b) Timely eliminate fire hazards and safety risks;

c) Effectively utilize and exploit state assets removed from establishment to ensure the implementation of unit missions;

d) Release warehouse space, reduce management, storage, maintenance costs.

2. Requirements:

a) Ensure absolute safety in all aspects during the handling of state assets;

b) Implement procedures, formalities, principles, and authority for removal from establishment and handling of state assets as stipulated by law;

c) Strictly manage, publicly disclose, be transparent, prevent corruption, loss, and waste.

Article 5. Principles for Removal from Establishment and Handling of State Assets

1. Removal from establishment and handling of state assets shall only proceed upon the decision of an authorized body (except in cases of emergency where immediate destruction is required as specified in Clause 2, Article 71 of Decree No. 186/2025/NĐ-CP dated July 1, 2025, of the Government on detailed provisions for certain articles of the Law on Management and Use of State Assets; amended and supplemented by Decree No. 286/2025/NĐ-CP dated November 3, 2025, of the Government), ensuring absolute safety, economy, strictness, in accordance with legal provisions, transparency, without causing loss to state assets within the Ministry of National Defense.

2. Do not sell special assets that are intact or have not been processed; or have not lost their functionality, effect, and ability to recover information contained in special assets; only sell detachable parts that cannot be reused, repaired, used for technical maintenance, and items recovered through public auction for defense industry factories and units within the military. Do not sell special assets, recovered items, or scrap after disposal or destruction of ammunition outside the military.

3. The sale, sale and liquidation of state assets, materials, or substances recovered from disposal, destruction, or repair of state assets shall only be carried out when no longer capable of exploitation for military and defense missions, rendered ineffective in their military functions, unable to recover information, documents containing secrets to ensure absolute security and information safety.

4. The sale of materials recovered during the demolition and cancellation of defense facilities can only be conducted after completely rendering them ineffective in their military functions and incapable of restoring equipment installed in defense facilities.

5. State assets serving management tasks outside the unit's asset establishment shall be handled according to the provisions of this Circular when sold or liquidated.

6. The cancellation and destruction of state assets must comply with laws on national security confidentiality, environmental protection laws, and related laws; and guidelines from the Ministry of National Defense, relevant sectors, and departments managing assets.

7. Units with state assets that receive a decision to remove from establishment as per Article 11 of this Circular shall conduct accounting adjustments for asset reduction and report on changes in state asset movements according to regulations.

Chapter II

EXCLUSION OF STATE ASSETS FROM THE INVENTORY

Article 6. State assets to be excluded from the inventory

State assets included in the inventory may be excluded from the inventory when they fall under one of the following circumstances:

1. State assets are transferred out of agencies, organizations, units, or enterprises not belonging to the Ministry of National Defense.

2. State assets managed and used by the Ministry of National Defense have been lost or destroyed.

3. State assets no longer have a need for use in military or national defense missions, or there is a reduced need due to changes in functions, missions, organizational structure, or exceedance of standards and quotas without being handled through recovery or transfer.

4. State assets are not included in the planning or utilization plans of the Ministry of National Defense.

5. State assets cannot operate due to a lack of and no availability of compatible components for replacement; state assets must be replaced due to requirements for technical and technological modernization as per decisions by competent authorities.

6. State assets are houses and other assets attached to land that need to be demolished or destroyed to implement projects according to the investment approval of a competent authority, or to clear land when the State recovers defense land and in other cases as stipulated by the State and the Ministry of National Defense.

7. State assets not yet expired but are damaged beyond repair or the repair is ineffective (estimated repair costs exceed 30% of the original value if the original value can be determined, or exceed 30% of the investment cost for new construction, purchase and installation of similar assets with equivalent technical standards, quality, origin at the time of disposal if the original value cannot be determined).

8. State assets have expired (the period of use to calculate depreciation according to regulations on asset management, depreciation of fixed assets in agencies, organizations, units, or the legal period or frequency of use) and the agency managing and using the assets has a need for disposal.

9. State assets are software falling under one of the following circumstances:

a) Internal and commercial software with perpetual licenses no longer have a need for use; are level 5 software that no longer have the capability to upgrade or add features as per Point e, Clause 1, Article 12 of Circular No. 11/2022/TT-BQP dated January 24, 2022, by the Minister of National Defense on the construction and management, operation, use of software, digital data in the Ministry of National Defense, and have completed their depreciation period;

b) Expiration of the license for commercial software.

10. Computer equipment, devices storing state secrets; other state assets must be destroyed according to laws on the protection of state secrets, environmental protection laws, and related laws.

11. State assets are defense works falling under circumstances stipulated in Clause 1, Article 13 of Law No. 25/2023/QH15 on the Management and Protection of Defense Works and Military Areas, as amended and supplemented by Law No. 98/2025/QH15.

12. Weapons, technical equipment, ammunition, and hazardous chemicals not yet expired but are damaged, deteriorated, cannot be repaired or restored, pose a risk to safety, cause environmental pollution; weapons, technical equipment, ammunition, and hazardous chemicals have expired with quality grade 5.

Article 7. Plan for Disposing of Public Assets and Handling Public Property

1. Basis for Formulating the Plan for Disposing of Public Assets and Handling Public Property:

a) Policies and directives from the Ministry of Defense; guidelines from relevant sectors;

b) Results of asset inventory as of 00:00 on January 1 or according to decisions by the Prime Minister (if any);

c) Results of quality assessment, coordination, and implementation of disposal plans for public assets in the reporting year;

d) Cases specified in Article 6 of this Circular.

2. Content of the Plan for Disposing of Public Assets and Handling Public Property

a) Categories, types, quantities, quality, original values, residual values according to accounting records; managing and using units; reasons for disposal;

b) Forms of handling: selling, liquidating, destroying assets;

c) Implementing units;

d) Timelines and implementation periods;

d) Anticipated outcomes.

Article 8. Compilation and Approval of the Plan for Disposing of Public Assets and Handling Public Property

1. By October 15 each year, subordinate units of the Ministry of Defense report their plans for disposing of public assets and handling public property according to Form No. 02/KH attached hereto to the Ministry of Defense (through the Financial Bureau), while simultaneously sending relevant contents to the following specialized agencies and units:

a) Public assets that are military weapons are reported to the General Staff (through the Military Force Bureau), the Logistics and Technical Support Bureau, and related specialized agencies;

b) Public assets that are equipment and supplies for Party work and political work are reported to the Political Work Bureau;

c) Public assets that are technical means and facilities ensuring technical support and logistical services are reported to the Logistics and Technical Support Bureau and related specialized agencies;

d) Public assets that are defense works of type A or B are reported to the Ministry of Defense, General Staff (through the Operations Bureau, Training and School Bureau), and related specialized agencies;

d) Public assets that are defense works of type C or D are reported to the Logistics and Technical Support Bureau (through the Barracks Bureau), the National Defense Industry Bureau within their respective management scopes, and related specialized agencies;

d) Public assets that are software are reported to the Command 86.

2. By November 15 each year, the Logistics and Technical Support Bureau, the National Defense Industry Bureau, Command 86, and relevant specialized agencies shall compile the plans for disposing of public assets and handling public property from subordinate units and report them to the Ministry of Defense (through the Financial Bureau).

3. By December 15 each year, the Financial Bureau compiles and reports to the Minister of Defense for approval the plan for disposing of public assets.

4. For public assets that meet the conditions specified in Article 6 of this Circular for disposal due to mergers, consolidations, divisions, dissolution, cessation of operations, or damage from natural disasters, fires, demolition for project implementation, or land acquisition by the State as per decisions by competent authorities after October 15 each year, such assets may be added to the plan for disposing of public assets. The addition to the plan shall be carried out in accordance with the provisions of paragraph 1 hereof.

Article 9. Review and Removal from Establishment and Handling of State Assets

1. Review Organization:

a) Based on the plan for removal from establishment and handling of state assets as stipulated in Clause 3 of Circular No. 8, the unit directly under the Ministry of Defense shall formulate a review plan and establish a Review Team. Seven working days before the date of the review, the leading unit of the review sends the review plan, scope of review, and related documents (if any) to the functional agencies specified in Clause 1 of Article 10 of this Circular;

b) Two working days before the date of the review, the functional agencies specified in Clause 1 of Article 10 of this Circular shall conduct a review and cross-reference with the management files, and dispatch personnel from relevant specialized units to participate in the Review Team. They notify the leading unit of the review;

c) Based on the regulations, guidelines, and rules of the superior administrative authority, the commanding officer of the unit directly under the Ministry of Defense shall direct relevant functional departments and units under its jurisdiction and other units with state assets proposed for removal from establishment and handling to conduct a classification and evaluation of the quality of the assets. They shall prepare review minutes in accordance with regulations;

d) In cases where the number, quantity, or distribution of state assets is small and scattered across multiple locations, the composition and form of the review (direct or indirect) are decided by the commanding officer of the unit directly under the Ministry of Defense and he/she shall be responsible to the Minister of Defense.

d) Time for the Review: Completed before June 30th each year; for units stationed in border areas, islands, and coastal regions, the review is completed before August 30th each year.

2. Tasks of the Review Team:

a) Gain a thorough understanding of the removal from establishment and handling plan of the unit, evaluate the authenticity of the removal from establishment plan to ensure that decisions on removal from establishment and handling are accurate and in line with relevant policies and legal provisions;

b) During the review process, the Review Team must conduct an actual review at the unit, assess the accuracy and appropriateness between the reviewed facts and the proposals of the unit. Members shall be representatives of specialized units responsible for clarifying matters within their assigned areas of supervision and management, and proposing to competent authorities on removal from establishment and handling;

c) Advise and propose to the competent authority on the form of handling state assets to ensure accuracy and compliance with current legal provisions;

d) Guide the unit in implementing the work of removal from establishment and handling of state assets, and propose measures to address existing management and utilization issues of state assets;

d) Compile the results of the review, prepare a Review Result Minutes. The content must evaluate and clarify the management files, quantity, type, quality, technical condition of the state assets, disposal plans, conditions for ensuring, and any proposals or recommendations from the unit; propose forms of handling assets to be reported to competent authorities for consideration and decision on removal from establishment and handling;

e) For ammunition and hazardous chemicals, in addition to the review contents specified in this point, the Ministry of Defense Review Team, led by the Logistics and Technical Bureau, coordinates with the Finance Bureau, Military Bureau, Operations Bureau to verify the disposal plan for scrapping and destruction. They prepare minutes and propose decisions on removal from establishment, scrapping, and destruction, as well as approve the disposal plans.

3. Within five working days after completing the review, the leading unit of the review shall submit a report to the competent authority specified in Articles 11, 13, 24, and 27 of this Circular and send it to the functional agencies specified in Clause 1 of Article 10 of this Circular. The file includes:

a) A report requesting removal from establishment and handling of state assets for the unit directly under the Ministry of Defense according to Form No. 03/BC attached as an appendix to this Circular;

b) Written opinions from specialized agencies on construction, camp facilities or review documents from consulting units with the authority to review the condition of assets and their repairability, and relevant legal documents (for state assets such as buildings and unfinished construction projects that are beyond their useful life but cannot be repaired);

c) Disposal plans for scrapping and destruction for ammunition and hazardous chemicals or for state assets under the decision-making authority of the commanding officer of the unit directly under the Ministry of Defense;

d) Review minutes on removal from establishment and handling of state assets.

Article 10. Appraisal for Removal from the Asset Register

1. The lead appraisal body shall cooperate with relevant agencies and units to appraise reports submitted to competent authorities for decisions on removal of assets from the asset register as follows:

a) Decisions on removal of assets from the asset register falling under the authority of the Minister of Defense as specified in Clause 1, Article 11 of this Circular:

For assets specified in Point a, Clause 1, Article 11 of this Circular: The lead appraisal body is the Military Force Bureau; the cooperating appraisal body is the Logistics and Technical Bureau, Finance Bureau, and other relevant agencies and units;

For assets specified in Point b, Clause 1, Article 11 of this Circular: The Combat Operations Bureau (for defense works classified as Type A Special Group), the Logistics and Technical Bureau or the Defense Industry General Corporation (for defense works classified as Type C Special Group, Type D Group I, and Group II) shall lead cooperation with relevant agencies and units to conduct the appraisal;

b) Decisions on removal of assets from the asset register falling under the authority of the Chief of Staff as specified in Clause 2, Article 11 of this Circular:

For assets specified in Point a, Clause 2, Article 11 of this Circular: The lead appraisal body is the Military Force Bureau; the cooperating appraisal body is the Logistics and Technical Bureau, Finance Bureau, and other relevant agencies and units;

For assets specified in Point b, Clause 2, Article 11 of this Circular: The Combat Operations Bureau (for defense works classified as Type A), the Training and Academy Command (for defense works classified as Type B) shall lead cooperation with relevant agencies and units to conduct the appraisal;

For assets specified in Point c, Clause 2, Article 11 of this Circular: The lead appraisal body is the 86th Command; the cooperating appraisal body is the Logistics and Technical Bureau, Finance Bureau, Military Force Bureau, and related specialized departments.

c) Decisions on removal of assets from the asset register falling under the authority of subordinate unit commanders or units with state-owned assets as specified in Clauses 3, 4, 5, and 6, Article 11 of this Circular: Based on the functions and missions of each agency and unit under their jurisdiction, the commander shall decide the lead appraisal body and cooperate with relevant agencies and units to organize the appraisal;

After the subordinate unit commander decides removal from the asset register and disposes of state-owned assets, the decision is sent to the Political Bureau, Logistics and Technical Bureau, Defense Industry General Corporation, 86th Command, Finance Bureau, and related specialized departments within their jurisdiction for coordination in inspection and supervision.

2. Agencies and units shall report to competent authorities as specified in Article 11 of this Circular on decisions to remove assets from the asset register, including:

a) Files as specified in Clause 3, Article 9 of this Circular;

b) Documents providing comments from cooperating appraisal bodies (Logistics and Technical Bureau, Defense Industry General Corporation, 86th Command, and related specialized departments) for cases where state-owned assets fall under the removal authority of the Minister of Defense or Chief of Staff.

3. Time limits and responsibilities for conducting appraisals:

a) Within seven working days from receipt of files as specified in Clause 3, Article 9 of this Circular, cooperating appraisal bodies shall provide written comments on the results of the review recommending removal of state-owned assets from the asset register to the lead appraisal body as specified in Clause 1 of this article for cases where state-owned assets fall under the removal authority of the Minister of Defense or Chief of Staff;

b) Within seven working days from receipt of complete files as specified in this Article, the lead appraisal body shall report to competent authorities as specified in Article 11 of this Circular for examination and decision on removal of state-owned assets;

In cases where the application file for removal is incomplete according to the provisions of Clause 3, Article 9 of this Circular, the appraisal body shall guide the unit to complete it according to regulations;

In cases where assets do not meet the conditions for removal from the asset register, the appraisal body shall issue a written response to the unit requesting removal;

c) Where competent authorities issue decisions on removal of assets and simultaneously sell, liquidate, or destroy the assets, relevant content related to selling, liquidating, or destroying the assets is carried out in accordance with corresponding provisions in Chapter III, Chapter IV, and Chapter V of this Circular;

d) Where competent authorities issue decisions on removal of assets and simultaneously demolish defense works, relevant content related to demolition is carried out according to the provisions in Article 16 of Circular No. 03/2025/TT-BQP, as amended and supplemented by Circular No. 108/2025/TT-BQP.

Article 11. Authority to Remove Assets from Inventory

1. The Minister of National Defense shall decide on the removal from inventory of state-owned assets, including:

a) Military weapons stored in the warehouses of the Ministry of National Defense and industry-specific warehouses according to the hierarchical management provisions set forth at Point a, Clause 2, Article 29 of Circular No. 121/2024/TT-BQP;

b) National defense works classified as Type A, C Special Group; Type D Groups I, II;

2. The Chief of General Staff shall decide on the removal from inventory of state-owned assets, including:

a) Military weapons specified at Point b, Clause 2, Article 29 of Circular No. 121/2024/TT-BQP;

b) National defense works classified as Type A, B Groups I, II and III.

c) Software for automated command activities as specified in Point c, Clause 2, Article 5 of Circular No. 11/2022/TT-BQP.

3. The Chief of the Logistics and Technical Support Bureau and the Defense Industry General Staff shall decide on the removal from inventory of national defense works classified as Type C Groups I, II under their jurisdiction.

4. The Commander of Command Zone 86 shall decide on the removal from inventory of software including: Common-use software, software for space warfare operations, and software for information exchange with state agencies, organizations, enterprises, and individuals as specified in Points a, d, and g, Clause 2, Article 5 of Circular No. 11/2022/TT-BQP.

5. The commander of subordinate units of the Ministry of National Defense shall decide on the removal from inventory of state-owned assets not specified in Clauses 1, 2, 3, 4 and 6 of this Circular that are under the management authority of a competent body.

6. The commander of an asset-holding unit shall decide on the removal from inventory of non-fixed assets of the unit.

Chapter III

SALE OF STATE-OWNED ASSETS

Article 12. Cases for Selling State-Owned Assets

1. Special-purpose assets and assets used in management, which are fixed assets with remaining value and usage period as specified at Clauses 3, 4, and 5 of this Circular after being decided to be removed from inventory by a competent authority as stipulated in Article 11 of this Circular.

2. Materials recovered during the maintenance and repair of state-owned assets as specified in Clause 2 of Article 13 of Decree No. 186/2025/NĐ-CP.

3. Materials recovered during the implementation of projects as specified in Clause 2 of Article 94 of Decree No. 186/2025/NĐ-CP.

4. Special-purpose assets and management-related assets that are not fixed assets with remaining value and usage period as specified at Clauses 3, 4, and 5 of this Circular after being decided to be removed from inventory by a competent authority as stipulated in Article 11 of this Circular; assets outside the unit's asset inventory with remaining value and usage period.

Article 13. Authority to Decide on Selling State-Owned Assets

1. The commander of subordinate units of the Ministry of National Defense shall decide on selling state-owned assets as specified in Clause 1 of Article 12 of this Circular.

2. The commander of an asset-holding unit shall decide on selling state-owned assets as specified in Clauses 2, 3, and 4 of Article 12 of this Circular.

Article 14. Organization of Selling State-Owned Assets

1. An asset-holding unit shall establish one file for the sale of state-owned assets concerning assets specified at Clause 1 of Article 13 of this Circular and submit it to the directly superior unit up to a subordinate unit of the Ministry of National Defense.

The Unit's Disposal Committee, under the Ministry of National Defense, is responsible for reviewing and recommending that the commander of a subordinate unit issue a decision on selling state-owned assets according to the sale procedures and formalities specified at Clauses 1 and 2 of Article 23 of Decree No. 186/2025/NĐ-CP, in which it delegates the asset-holding unit to organize the sale of state-owned assets under the circumstances specified at Clause 1 of Article 13 of this Circular.

Based on the decision on selling state-owned assets issued by the commander of a subordinate unit, the asset-holding unit shall organize the sale of state-owned assets in accordance with the provisions of Articles 15, 16, 17, and 18 of this Circular. In case the sale is not completed within the validity period of the decision, it shall be carried out according to the provisions at Point a or Point b, Clause 4, Article 23 of Decree No. 186/2025/NĐ-CP.

2. The financial authority of an asset-holding unit shall take the lead and cooperate with relevant functional units and subordinate units to establish one file for the sale of state-owned assets concerning assets specified at Clause 2 of Article 13 of this Circular, requesting the commander of the unit to issue a decision on selling state-owned assets. Based on the decision on selling state-owned assets issued by the commander of an asset-holding unit, the financial authority of the unit shall organize the sale of state-owned assets in accordance with the provisions of Articles 15, 16, 17, and 18 of this Circular. In case the sale is not completed within the validity period of the decision, it shall be carried out according to the provisions at Point a or Point b, Clause 4, Article 23 of Decree No. 186/2025/NĐ-CP.

Article 15. Sale of State Property through Auction

1. State property shall be sold through auction in accordance with the provisions of Article 24 (except for Clause 2) of Decree No. 186/2025/NĐ-CP.

2. Determination of the starting bid price:

a) The commanding officer of a subordinate unit under the Ministry of Defense or the commanding officer with state property as specified in Paragraph 13 of this Circular shall decide on the starting bid price for the auctioned property; establish an appraisal committee in accordance with the law on pricing or engage a business entity to appraise and conduct the appraisal to serve as the basis for deciding the starting bid price. The selection of the appraisal business entity is carried out in accordance with relevant laws;

b) The appraisal by the appraisal committee and the appraisal business entity shall be conducted in accordance with the law on pricing, ensuring that the determined price is consistent with the market price of similar property or property with equivalent technical standards, quality, and origin (if applicable). The appraisal committee shall provide a notification of the appraisal results to the head of the agency or unit tasked with selling state property as per the law on pricing; the appraisal business entity shall provide an appraisal certificate;

c) The price of the property determined under this clause does not include value-added tax (VAT).

3. The agency responsible for selling state property in cases specified in Paragraph 13 of this Circular shall organize the sale of state property in accordance with the provisions of Clauses 3, 4, 5, 6 and 7 of Article 24 of Decree No. 186/2025/NĐ-CP; issue invoices for the sale of state property to the buyer as per the provisions of Clause 8 of Article 24 and Article 95 of Decree No. 186/2025/NĐ-CP.

Article 16. Handling State Property in Cases Where Auction Fails

1. The handling of state property in cases where the auction fails shall be carried out in accordance with the provisions of Article 25 of Decree No. 186/2025/NĐ-CP.

Determining the case where the auction fails is conducted in accordance with the law on auctioning state property.

2. The commanding officer of a subordinate unit under the Ministry of Defense or the commanding officer with state property as specified in Paragraph 13 of this Circular shall issue a written request for re-auction or decide to cancel the decision to sell the state property through auction.

3. Re-auction is conducted in accordance with the provisions of Clause 3 of Article 15 of this Circular. In cases where the decision to sell the state property through auction is canceled, after the decision to cancel the sale of the state property through auction is issued, the agency tasked with selling state property shall prepare a file for submission to the relevant agency, unit, or person with authority to examine and decide on an appropriate form of handling the state property in accordance with current laws governing the management and use of state property.

Article 17. Sale of State Property through Price Notification

1. State property shall be sold through price notification in accordance with the provisions of Article 26 of Decree No. 186/2025/NĐ-CP.

The sale of state property through price notification applies to state property with original value as specified in Clause 1 of Paragraph 26 of Decree No. 186/2025/NĐ-CP.

2. The notified selling price of the state property is the re-evaluated value of the state property, which shall be conducted in accordance with the provisions of Clause 2 of Article 15 of this Circular.

Issuing invoices for the sale of state property to the buyer as per the provisions of Clause 6 of Article 26 and Article 95 of Decree No. 186/2025/NĐ-CP.

Article 18. Sale of State Property by Designation

1. State property shall be sold through the designation method in accordance with the provisions of Article 27 of Decree No. 186/2025/NĐ-CP.

The sale of state property through the designation method shall apply to state property with original cost as specified in Clause 1, Article 27 of Decree No. 186/2025/NĐ-CP.

2. Determination of designated selling price shall be carried out in accordance with the provisions of Clause 2 of this Circular.

Issuance of invoices for the sale of state property to the buyer shall be conducted in accordance with the provisions of Clauses 5, Article 27 and Article 95 of Decree No. 186/2025/NĐ-CP.

Chapter IV

DISPOSAL OF STATE PROPERTY

Article 19. Cases for Disposal of State Property

1. State property specified in Clauses 6, 7, 8, 9 and 12 of this Circular after being decided to be removed from the inventory by the competent authority as provided in Article 11 of this Circular.

2. Other state property is determined by the Minister of National Defense.

Article 20. Disposal of State Property through Continued Utilization

1. For firearms and artillery: The Commander of each Military Region shall direct subordinate units to recover items to the regional armory or factory; remaining agencies and units shall report to the Chief of General Staff for decision on recovery to the national armory:

a) Organize consolidation, repair, and restoration; dismantle and utilize spare parts, components, and details for repairs;

b) Utilize as training aids, display items, and for military defense missions;

c) For firearms that are no longer in their original form and components that cannot be used, units shall report to the Minister of National Defense for consideration and decision on removal from inventory and disposal;

d) Other types, units are authorized to store and manage securely until a decision is made by the Minister of National Defense.

2. For items recovered after the disposal of ammunition:

Items that can be used shall be recovered for centralized storage at the national armory or industry-specific warehouses for use in repair, ammunition production, or as display items or according to mission requirements; if they cannot be used, they shall be disposed of through sale as follows:

a) For artillery shells and copper materials recovered after disposal of ammunition that are damaged beyond repair, the Ministry of National Defense must approve public auction to military units or factories in accordance with Article 22 of this Circular;

b) Items, raw materials, scrap that have been completely rendered non-explosive and incapable of restoration shall be publicly auctioned to industrial defense factories within the military with appropriate smelting technology for recycling into raw materials according to Article 22 of this Circular;

c) Explosives recovered from dismantling or defusing ammunition shall be publicly auctioned to industrial defense factories within the military capable of reprocessing and producing industrial explosives according to Article 22 of this Circular.

3. For property not specified in Clauses 1 and 2:

a) Remove usable details, component assemblies, and parts (estimated at more than 50% of new quality) for technical support and maintenance, training aids, or display items;

b) Materials recovered during maintenance, repair, or dismantling of state property that can still be used shall be retained by the relevant agency if needed.

If an agency or unit is entrusted with managing or using such property but has no need for it, it may transfer or sell. For transfers, the agency or unit reports to a competent authority for decision in accordance with Articles 20, 21, 68, and 75 of Decree No. 186/2025/NĐ-CP; for sales, the sale and disposal of state property shall be conducted in accordance with the provisions of Chapter III and IV of this Circular.

Materials recovered during maintenance, repair, or dismantling of state property that cannot be used shall be destroyed by the relevant agency or unit.

Article 21. Liquidation of Public Property by Demolition or Cancellation

1. For facilities and installations that meet the provisions specified in Clause 6 and Clause 7 of this Circular, which have been approved by the Ministry of Defense for demobilization and liquidation of public property, they may be demolished and land cleared.

2. Forms of Demolition or Cancellation of Public Property

The unit with property to be liquidated may carry out demolition or cancellation itself or engage another organization or individual to do so, except as provided in Clause 5 of Article 29 of Decree No. 186/2025/NĐ-CP, which stipulates the following forms:

a) Use mechanical methods;

b) Burn, bury, use chemicals;

c) Remove from equipment;

d) Other forms.

3. In cases where an agency or unit with property to be liquidated carries out demolition or cancellation of public property itself.

Based on the decision to liquidate issued by the competent authority, the commanding officer of the unit with property to be liquidated shall establish a Disposal Committee in accordance with the provisions of Clause 13 of Article 42 of this Circular to carry out the demolition or cancellation of public property.

The demolition or cancellation shall be recorded in a Record Book. The main content of the Record Book includes: names and titles of the chairman and members of the Disposal Committee; names and titles of those present during the demolition or cancellation; time and location of the demolition or cancellation; list of assets demolished or canceled; form of demolition or cancellation; materials recovered from the demolition or cancellation (specifying whether they can be reused or not), signatures of the members of the Disposal Committee.

Materials and substances recovered from the demolition or cancellation that can be used shall be handled in accordance with the provisions of Point b, Clause 3 of this Circular.

4. In cases where a unit with property to be liquidated engages another organization or individual to carry out the demolition or cancellation of public property, it shall be carried out in accordance with the provisions of Clause 3 of Article 30 of Decree No. 186/2025/NĐ-CP.

5. For centralized software installations, the principal agency or unit responsible for the software:

a) Save data (if any), installation packages, source code and related documents in the Ministry of Defense's Electronic Data Repository;

b) Uninstall the software and release resources;

c) Uninstall supporting software and libraries (if any).

6. For decentralized software installations, the principal agency or unit responsible for the software shall take the lead in coordinating with units that have installed the software:

a) Units that have installed the software: Save data (if any) of the software into the Ministry of Defense's Electronic Data Repository; uninstall the software and release resources; uninstall supporting software and libraries;

b) The principal agency or unit shall store data (if any), installation packages, source code and related documents in the Ministry of Defense's Electronic Data Repository.

Article 22. Liquidation of Public Property by Sale

After exploitation and utilization as provided for in Article 20 of this Circular and meeting the provisions specified in Article 19 of this Circular, materials and substances recovered from the demolition or cancellation of public property may be sold for liquidation with the following forms:

1. Sale of public property through auction shall be carried out in accordance with the provisions of Article 15 and the sale of public property in cases where the auction fails to succeed as provided for in Article 16 of this Circular.

2. Sale of public property by price display is applicable in cases specified in Clause 2 of Article 31 of Decree No. 186/2025/NĐ-CP; the organization and implementation of the sale of public property through price display shall be carried out in accordance with the provisions of Article 17 of this Circular.

3. Sale of public property by designated sale is applicable in cases specified in Clause 3 of Article 31 of Decree No. 186/2025/NĐ-CP; the organization and implementation of the sale of public property through designated sale shall be carried out in accordance with the provisions of Article 18 of this Circular.

Article 23. Appraisal and Reporting for the Disposal of State-Owned Assets

1. The competent authority shall cooperate with relevant agencies and units to appraise and report to the competent authority for a decision on the disposal of state-owned assets:

a) For asset disposals falling under the authority of the Minister of Defense as specified in Clause 1, Article 24 of this Circular:

For assets specified in Point a, Clause 1, Article 24 of this Circular: The competent authority for appraisal is the Military Force Bureau; the cooperating appraisal authority is the Logistics and Technical Bureau, Finance Bureau, and relevant specialized agencies;

For assets specified in Point b, Clause 1, Article 24 of this Circular: The competent authority for appraisal is the Finance Bureau; the cooperating appraisal authority is the Logistics and Technical Bureau, Military Force Bureau, and relevant agencies and units;

b) For asset disposals falling under the authority of the Chief of General Staff as specified in Clause 2, Article 24 of this Circular: The competent authority for appraisal is the Military Force Bureau; the cooperating appraisal authority is the Logistics and Technical Bureau, Finance Bureau, and relevant specialized agencies with appraisal authority;

c) For asset disposals falling under the authority of subordinate unit commanders and commanders of units with state-owned assets as specified in Clauses 3 and 4, Article 24 of this Circular: The unit commander shall determine the competent authority for appraisal based on the functions and missions of each agency or unit under their decision-making authority; the cooperating appraisal authority.

2. Agencies and units report to the competent authority for a decision on asset disposal, including documents specified in Clause 2, Article 10 of this Circular.

3. Time limit and responsibilities for appraisal: Within seven working days from the date of receipt of the complete application documents as specified in Clause 2 of this article, the competent authority shall appraise the application for asset disposal and report to the competent authority for a decision.

4. Contents of the decision on asset disposal:

a) The unit disposing of assets;

b) List of disposed assets, including: Quantity, units of measurement, type, serial number, quality grade; original cost, remaining value according to accounting records; reasons for disposal;

c) Disposal form of the asset: Continued exploitation and utilization; sale; demolition or cancellation;

d) Time for implementing the asset disposal;

d) Management of funds received from the asset disposal;

e) Responsibilities for organizing implementation;

g) Plan for implementing the asset disposal in cases where the disposal authority is a subordinate unit commander or a unit with state-owned assets.

Article 24. Authority to Decide on Disposal of State-Owned Assets

1. The Minister of Defense decides on the disposal of state-owned assets, which are fixed assets, including:

a) Various types of aircraft, tanks, armored vehicles, combat ships, guns, artillery, radars, cars, motorcycles, special equipment belonging to weapon systems as specified in Point a, Clause 2, Article 29 of Circular No. 121/2024/TT-BQP;

b) Items recovered after the disposal of ammunition.

2. The Chief of General Staff decides on the disposal of state-owned assets, which are fixed assets, including: bombs, mines, ammunition, explosive materials, and auxiliary tools as specified in Point b, Clause 2, Article 29 of Circular No. 121/2024/TT-BQP;

3. Commanders of subordinate units under the Ministry of Defense decide on the disposal of state-owned assets that are fixed assets not covered by Clauses 1, 2, and 4 of this article.

4. Commanders of units with state-owned assets decide on the disposal of:

a) State-owned assets that are not fixed assets;

b) Fixed assets used for management purposes outside the unit's asset inventory.

Article 25. Organization of Liquidation of Public Property

1. Liquidation Organization for Property within the Decision-Making Authority of the Minister of Defense and the Chief of General Staff:

Within a period of seven working days from the receipt of the property liquidation decision from the competent authority, the commanding officer of the subordinate unit under the Ministry of Defense shall be responsible for:

a) Approving the plan for property liquidation (for plans related to the liquidation of bombs, mines, ammunition, explosive materials, and toxic chemicals, implementation is subject to the provisions in Clause 3 of Article 29 of Circular No. 121/2024/TT-BQP);

b) Assigning specific agencies or units to organize property liquidation according to the disposal form approved in the decision on property liquidation;

c) Implementing financial management procedures after property liquidation, reporting results to the Ministry of Defense and relevant agencies.

2. The commanding officer of the subordinate unit under the Ministry of Defense shall be responsible for approving the plan for property liquidation as specified in Clause 3 of Article 24 of this Circular in the decision on property liquidation.

3. Within a period of sixty days (for houses and other immovable properties), thirty days (for remaining properties) from the date of the liquidation decision, the agency or unit with the property to be liquidated or the agency or unit assigned to carry out the property liquidation shall organize the liquidation in accordance with the provisions of this Circular.

4. The handling of public property as software: The information technology force of the principal agency or unit shall take the lead, coordinate with relevant agencies and units to organize the liquidation of software according to the provisions in Clauses 5 and 6 of Article 21 of this Circular.

5. Approval of plans and organization for the disposal of explosive materials, ammunition, military explosive materials, toxic chemicals at level 5 shall be carried out in accordance with the provisions in Clauses 3 and 4 of Article 29 of Circular No. 121/2024/TT-BQP.

Chapter V

DESTRUCTION OF PUBLIC PROPERTY

Article 26. Cases for Destruction of Public Property

1. Special property and specialized property to be destroyed as specified in Clause 1 of Article 71 of Decree No. 186/2025/NĐ-CP.

2. Property serving management purposes shall be destroyed according to the provisions in Clause 1 of Article 46 of the Law on Management and Use of Public Property.

3. Other public property as determined by the Minister of Defense.

Article 27. Authority for Deciding Destruction of Public Property

1. The Minister of Defense shall decide on the destruction of public property, including: Various aircraft, tanks, armored vehicles, combat ships, guns, artillery, radars, cars, motorcycles, special equipment belonging to weapon systems according to the provisions in Point a, Clause 2 of Article 29 of Circular No. 121/2024/TT-BQP.

2. The Chief of General Staff shall decide on the destruction of public property, including: Bombs, mines, ammunition, explosives, fuses, liquid agents, toxic chemical substances, and equipment containing radioactive materials in cases where safety must be ensured according to the provisions in Point b, Clause 2 of Article 29 of Circular No. 121/2024/TT-BQP.

3. The commanding officer of a subordinate unit under the Ministry of Defense shall decide on the destruction of public property not specified in Clauses 1, 2, and 4 of this Article.

4. The commanding officer with public property shall decide on the destruction of public property as specified in Paragraph 10 of Article 6 of this Circular.

5. In cases of urgent necessity where immediate destruction is required to ensure safety, the regiment commander and equivalent officers shall report immediately to the competent authority for a decision on the deadline for destruction and proceed with the destruction according to the provisions in Clause 2 of Article 28 of this Circular. After completing the destruction, they shall report to their direct superior to remove it from the establishment list in accordance with the provisions in Chapter II of this Circular.

Article 28. Organization of Destruction of Public Property

1. Approve the plan and organize its implementation for the destruction of ordnance, mines, ammunition, explosives, fuses, liquid substances, chemical toxins level 5 in accordance with the provisions at Clause 3 and Clause 4 of Article 29 of Circular No. 121/2024/TT-BQP;

2. Organize destruction for public property not specified in Clause 1 of this Circular that has been authorized to be removed from the establishment:

a) Based on the decision to destroy issued by the competent authority, the commanding officer of the unit directly under the Ministry of National Defense approves the plan for the destruction of public property as provided at Clauses 1 and 3 of Article 27 of this Circular;

b) Based on the decision to remove from establishment, destruction, and the plan for the destruction of public property, the commanding officer of the unit with property to be destroyed or an agency/unit assigned the task of destroying public property organizes its implementation;

c) The organization of the destruction of property ensures absolute safety, carried out in accordance with the provisions of the law on protecting state secrets, military secrecy, environmental protection and other relevant laws.

d) Forms of destruction are implemented in accordance with the provisions at Clause 2 of Article 46 of the Law on Management and Use of Public Property;

e) For materials and substances recovered after the destruction of public property that can still be used, they shall be handled in accordance with the provisions at Article 20 of this Circular.

3. Emergency destruction of property not yet removed from establishment:

a) Regiment commanders and above inspect and decide on the destruction to ensure safety according to current procedures and standards issued by the competent authority. After destruction, a record is made, and timely reports are submitted to the superior agency and the commanding officer of the unit directly under the Ministry of National Defense;

b) No later than 7 days after completing the destruction, the unit directly under the Ministry of National Defense reports in writing about the results of the emergency destruction of property according to the hierarchy to the competent authority authorized to remove from establishment as provided at Article 11 of this Circular.

Chapter VI

MANAGEMENT, USE AND GUARANTEE OF FINANCIAL RESOURCES

Article 29. Principles of Management, Use and Guarantee of Financial Resources

1. Materials and substances recovered from the disposal, destruction, maintenance, repair of public property and during the implementation of projects that can still be used by the unit with public property for its mission or reallocation are handled as follows:

a) For special assets: Scrap materials, materials and substances recovered from the disposal, destruction, the unit is assigned to organize the handling of public property, implementing the determination of residual value according to the provisions at Article 75 of Decree No. 186/2025/NĐ-CP;

b) For specialized assets and assets for management purposes: Materials and substances recovered from disposal and destruction are handled in accordance with the provisions at Point d, Clause 3 of Article 70 of Decree No. 186/2025/NĐ-CP; if materials and substances are recovered during maintenance, repair, and project implementation, they are handled in accordance with the provisions at Clauses 1, 2, and 3 of Article 13, Article 75, and Clause 2 of Article 94 of Decree No. 186/2025/NĐ-CP.

2. All receipts and payments from the handling of assets must be recorded and reflected in full and timely accordance with the provisions of accounting law.

3. The management, use of funds received from the disposal of public property and related expenses are carried out in accordance with the provisions at Article 74 of Decree No. 186/2025/NĐ-CP and the law on state budget.

4. Funds for the destruction of public property provided by the state budget are in accordance with the provisions at Clause 4, Article 71, and Clause 5, Article 33 of Decree No. 186/2025/NĐ-CP.

Article 30. Management and Use of Proceeds from the Disposal of State-Owned Assets

1. Revenue Content:

a) Proceeds from the sale of state-owned assets;

b) Proceeds from the sale of materials, items recovered after disposal, scrapping, or destruction of state-owned assets;

c) Advance payments in auction sales;

d) Other revenues related as provided by law.

2. Expenditure Content:

a) Transportation, collection, storage, classification; demolition, destruction, rendering ineffective the military functionality of assets;

b) Items of expenditure for the sale, scrapping, and destruction of state-owned assets in accordance with the provisions of Clause 1, Article 40, Decree No. 186/2025/NĐ-CP.

3. Expenditure Limits:

a) For expenditure items related to the disposal of state-owned assets where standards, quotas, and regulations are specified by competent authorities, such expenditures shall be carried out in accordance with current provisions;

b) For other expenditure items outside the scope specified in point (a) of this clause, the commanding authority or unit responsible for disposing of the asset may decide on the appropriate level of expenditure while ensuring compliance with the current financial management regulations of the State and shall be responsible for such decisions.

4. Management and Use of Proceeds from the Disposal of State-Owned Assets

a) All proceeds from the disposal of state-owned assets as provided in Clause 1 of this Article are to be used for budgetary purchases or investments, sourced from the national treasury or from the national budget deposited into an account opened at the local state treasury where the authority, unit, or enterprise responsible for organizing the disposal of state-owned assets is located and acts as the primary account holder;

b) Within 30 days from the date sufficient proceeds are received from the disposal of assets as provided in Clause 1 of this Article, the authority, unit, or enterprise responsible for organizing the disposal of state-owned assets shall be responsible for settling related expenditure items as specified in Clauses 2 and 3 of this Article and remitting any remaining balance (if applicable) to the national budget in accordance with the provisions of the national budget law.

In cases where external service fees must be paid before proceeds from asset disposal are received, the authority, unit, or enterprise responsible for organizing the disposal of state-owned assets may be advanced funds from their permissible budgetary sources to cover such expenses;

c) In cases where no revenue is generated from the disposal of assets or the proceeds from the disposal do not fully offset the costs, any shortfall shall be covered by the national budget allocation (including supplementary allocations) as specified in Clause 4, Article 40, Decree No. 186/2025/NĐ-CP and the national budget law;

d) In cases where demolition of buildings or assets attached to land is required for new construction projects and the demolition costs are already included in the total investment cost of such projects, the establishment, approval, and settlement of expenditure items as specified in Clause 5, Article 40, Decree No. 186/2025/NĐ-CP.

5. In the process of disposing or destroying state-owned assets, if proceeds from the sale of recovered materials are generated, the authority, unit, or enterprise responsible for organizing the disposal shall remit such proceeds in accordance with point (a) of Clause 4 of this Article and settle related expenditure items as specified in point (b) of Clause 4 of this Article.

6. The authority, unit, or enterprise responsible for organizing the disposal of weapons, technical equipment, ammunition, and hazardous chemicals shall be responsible for settling expenditure items for the disposal of assets as provided in Clauses 2 and 3 of this Article within the scope of the national budget allocation (including supplementary allocations) after receiving a decision to remove from service and dispose of the asset from the competent authority.

In cases where the provisions of Clause 5, Article 27, and Clause 3, Article 28 of this Circular apply for the disposal of assets, the authority, unit, or enterprise responsible for organizing the disposal of state-owned assets may be advanced funds from their permissible budgetary sources to cover external service fees and the purchase of essential materials and goods required for the disposal work.

Chapter VII

INSPECTION AND REPORTING

Article 31. Inspection System

1. Annually and on a surprise basis, the Ministry of National Defense organizes supervision and inspection of the implementation of demobilization work and disposal of public assets by its subordinate agencies and units.

The Financial Bureau takes the lead in coordinating with relevant functional agencies to develop an inspection plan, determine the scope, content, methods, and participants for reporting to the Minister of National Defense for approval and implementation.

2. Subordinate agencies and units of the Ministry of National Defense conduct regular inspections and supervision of demobilization work and disposal of public assets in accordance with sectoral guidelines and regulations.

Article 32. Reporting System

1. Subordinate agencies and units of the Ministry of National Defense report to the Ministry of National Defense (through the Financial Bureau and specialized management agencies) decisions on demobilization and disposal of public assets within their authority; the situation, results of implementing demobilization work and disposal of public assets.

2. Reporting times:

a) Before October 15 each year, report on the implementation of demobilization work and disposal of public assets;

b) For decisions on demobilization and disposal of public assets within their authority, after five working days from the date of issuance.

3. The content of the report on the situation and results of implementing demobilization work and disposal of public assets includes: a narrative explanation of implementation results, difficulties, and recommendations to the Ministry of National Defense; numerical data according to Form No. 01/KQ attached hereto.

Chapter VIII

DEMOBILIZATION AND DISPOSAL OF PUBLIC ASSETS IN SPECIFIC CASES

Article 33. Specific Cases of Demobilization and Disposal of Public Assets at Agencies and Units

1. For consumables that are lost during use, the managing and using unit does not need to conduct a liquidation process. In cases where consumption has not been fully utilized but is expired or no longer usable, the managing and using unit shall destroy them after expiration or loss of usability. The destruction process is as follows:

The commanding officer of the asset-owning unit decides to establish a disposal committee in accordance with paragraph 13 of Article 42 of this Circular to carry out the destruction of consumables. The destruction process is documented according to paragraph 3 of Article 21 of this Circular.

2. Public assets that are lost or destroyed

a) For public assets, specifically fixed assets, that are lost or destroyed after being assigned for management and use, the unit must clarify the cause and responsibility leading to the loss or destruction of public assets and report to the competent authority as stipulated in Article 11 of this Circular to make a decision on demobilization;

b) For fixed assets that are lost or destroyed partially and cannot be used further or where repair is not effective, after clarifying the cause and responsibility leading to partial loss or destruction, the unit reports to the competent authority as stipulated in Articles 11 and 24 of this Circular for a decision on demobilization and liquidation;

c) For public assets that are not fixed assets and are lost or destroyed partially and cannot be used further or where repair is not effective, after clarifying the cause and responsibility leading to partial loss or destruction, the commanding officer of the unit with public assets makes a decision on demobilization and liquidation according to the provisions of this Circular. The form of liquidation may include demolition, destruction, or sale.

3. Liquidation of assets serving project activities using state funds

a) Upon completion of the project, the Project Management Board is responsible for preserving the original condition of the asset and its records until it is transferred to the receiving agency, organization, unit, or project, or until the sale, destruction, or disposal of the asset according to the decision of the competent authority. In cases where the project has ended but the Project Management Board has been dissolved without completing the liquidation process, the investor assigns a managing and using unit within its jurisdiction to preserve the assets and records and perform other tasks of the Project Management Board as stipulated in Decree No. 186/2025/NĐ-CP;

b) For fixed assets serving project activities using state funds that have exceeded their useful life according to legal provisions; for fixed assets not yet expired but are damaged and cannot be repaired or where repair is ineffective (estimated repair costs exceed 30% of the investment cost, purchase price of a similar asset, or equivalent technical standards, quality, origin at the time of liquidation); buildings or other assets attached to land that must be demolished according to decisions of competent authorities. The unit with such assets submits a report as stipulated in paragraph 3 of Article 24 of this Circular for a decision on liquidation. The content of the report is carried out according to the guidance provided in paragraph 3 of Article 9 of this Circular;

If public assets serving project activities using state funds have been placed on the register by competent authorities, they must follow the procedures for demobilization as stipulated in this Circular;

c) The demolition and destruction of temporary construction works are carried out in accordance with legal provisions on construction.

4. Cases where assets need to be demolished or destroyed to implement an investment project according to a project approved by competent authorities (assets to be demolished or destroyed are shown on the basic design drawings, construction drawings, project documents, economic and technical feasibility report approval decision, or project approval decision) or for land clearance when the state acquires land, the unit with such assets does not need to report to the competent authority for a decision on liquidation as stipulated in Article 24 of this Circular. The demolition and destruction process is carried out according to paragraph 5 of Article 29 of Decree No. 186/2025/NĐ-CP.

Article 34. Handling of state property is special property and specialized property that has been approved by competent authority to be removed from the establishment and transferred for management and use by enterprises but does not constitute part of the State capital in enterprises.

1. State property or materials recovered from research, repair, demolition, and cancellation of state property if usable, may continue to be used by the enterprise if needed; where the enterprise is given management and usage rights but has no need for such property, it shall report to the competent authority for decision on transferring such property to the warehouse of the General Logistics and Technical Bureau, Military Regions, Combat Engineering Corps or transfer to other units for further exploitation and use in accordance with the provisions of Articles 20, 21, 68, and 75 of Decree No. 186/2025/NĐ-CP.

2. Where state property or materials recovered from research, repair, demolition, and cancellation of state property cannot be used, the enterprise shall report to the competent authority as provided in Articles 24 and 27 of this Circular for decision on liquidation and destruction in accordance with the provisions of this Circular.

3. Where the enterprise does not have specialized technical forces to carry out the liquidation and destruction of state property or materials recovered from research, repair, demolition, and cancellation of state property, the enterprise shall submit a written report to the competent authority for decision on transferring and collecting such property to the warehouse of the General Logistics and Technical Bureau, Military Regions, Combat Engineering Corps for centralized liquidation and destruction.

Chapter IX

RESPONSIBILITIES OF ORGANIZATIONS AND UNITS

Article 35. Responsibilities of the General Staff Department

1. To advise and assist the Minister of National Defense on removing state property from the establishment and handling military weapons and national defense facilities.

2. To direct agencies and units to implement the national defense weapon planning of the Ministry of National Defense and organize transfer, retention of military weapons for military and national defense missions.

3. To direct agencies and units to carry out procedures and related works concerning the liquidation and destruction of ammunition and hazardous chemicals (deciding on explosion sites, incineration, burial; transportation routes; mobilizing specialized forces, timing, and other tasks necessary for the mission).

4. To direct the Combat Forces Bureau, Operations Bureau, Training and Schooling Bureau to take the lead in coordinating with agencies and units as specified in Article 10 of this Circular to review files, submit to the Minister of National Defense for decision on removing state property from the establishment, liquidation, and destruction as provided in points (a) and (b) of paragraph 1 of Article 11, point (a) of paragraph 1 of Article 24, and paragraph 1 of Article 27.

5. To decide on removing state property from the establishment, liquidation, and destruction as provided in paragraphs 2 of Articles 11, 24, and 27 of this Circular.

6. To direct functional agencies to compile information on results of removing state property that are weapons, explosive materials, tools, and national defense facilities for reporting to the Ministry of National Defense according to regulations.

Article 36. Responsibilities of the General Political Bureau

1. To advise and assist the Minister of National Defense on removing state property from the establishment and handling such property to ensure Party work and political work throughout the military.

2. To guide, direct units in removing state property from the establishment and handling such property to ensure Party and political activities; participate in verification of state property to ensure Party and political activities.

3. To direct publicity and education on principles, sense of responsibility for officers and soldiers to carry out tasks of removing state property from the establishment and handling such property ensuring safety for units and people in the area; to direct implementation of regulations, policies, and resolution of cases involving injury, disability, death during the task.

4. To direct the security measures during the execution of tasks of removing state property from the establishment and handling such property.

5. To direct, guide, manage properties transferred or retained as exhibits for museums and traditional houses throughout the military; to utilize properties as equipment, materials, goods to ensure Party and political activities are handled to support the mission.

6. To take the lead in drafting and reporting to the Ministry of National Defense for issuance of guidelines and regulations on classification quality; procedures, standards in handling state property to ensure Party and political work.

7. To propose a plan for supervision, inspection, guidance on the work of removing state property from the establishment and handling such property by units (through the Finance Bureau).

8. To compile information and results of implementing the work of removing state property from the establishment and handling such property to ensure Party and political activities for reporting to the Ministry of National Defense according to regulations.

Article 37. Responsibilities of the Logistics and Technical Bureau

1. To advise and assist the Minister of National Defense on removing from service and handling public assets to ensure logistics and technical support, and to advise and assist the Chief Staff regarding the removal from service and handling of public assets that are military weapons throughout the armed forces.

2. To decide on the removal from service of assets as specified in Clause 3 of this Circular. To coordinate with relevant functional agencies as stipulated in this Circular for the assessment of the removal from service and handling of public assets, and to direct and guide units in implementing such actions according to their level of authority.

3. To take the lead and coordinate with the Finance Bureau, Military Force Bureau, Operations Bureau, and relevant agencies and units to develop plans and organize reviews for the General Staff Chief's examination and decision on removing from service and handling ammunition grade 5 and hazardous chemicals of all units throughout the armed forces. To ensure logistics and technical support in the disposal of ammunition grade 5.

4. To direct, guide, and manage the utilization of public assets; materials, raw materials recovered during maintenance, repair, disposal, and destruction of public assets that can still be used to ensure logistics and technical support. To guide units in organizing reviews and participating in reviews for public assets to ensure logistics and technical support.

5. To take overall responsibility and coordinate comprehensively, bearing legal responsibility before the Minister of National Defense in implementing the disposal and destruction of ammunition grade 5 ensuring safety from all aspects, specifically:

a) After the General Staff Chief issues a decision on removal from service, approves the disposal plan, the Logistics and Technical Bureau shall direct and guide relevant departments and units to carry out the disposal and destruction according to current procedures and standards issued by competent authorities;

b) To guide the disposal and destruction of ammunition grade 5 and hazardous chemicals in accordance with regulations set by the Minister of National Defense; to regularly review technical documents, procedures, technical standards, and regulations for dismantling, destroying various types of ammunition and hazardous chemicals to ensure absolute safety;

c) To clearly define the categories of ammunition grade 5 to be disposed of or destroyed using methods (dismantling, defusing, incineration, burial); to determine the number of items recovered after the disposal of ammunition grade 5 and report to the Ministry of National Defense (through the Finance Bureau);

d) To direct and guide all units in accurately classifying and transferring hazardous ammunition grade 5 for isolation;

d) To regularly review the capacity for disposing and destroying ammunition grade 5, including: personnel, technical staff, technological equipment, technical facilities, and other requirements for ammunition disposal work, proposing implementation plans to the Minister of National Defense for examination and decision;

e) To direct the organization of disposal and destruction to immediately render ineffective any hazardous ammunition grade 5 that could cause fire or explosion, ensuring safety;

g) To regularly inspect technical facilities, ensure compliance with technical procedures, standards, and regulations of units responsible for disposing and destroying ammunition grade 5 and hazardous chemicals to ensure absolute safety in the disposal process;

h) To take the lead and coordinate with the Finance Bureau in developing and reporting to the Ministry of National Defense on economic-technical standards for removing from service and disposing of ammunition grade 5, hazardous chemicals; standards for two types of units: budgetary and accounting units;

i) Every six months or annually, the Logistics and Technical Bureau shall compile a report for the Ministry of National Defense (through the Finance Bureau), and the Chief Staff through the Military Force Bureau on the results of disposing and destroying ammunition grade 5 and hazardous chemicals throughout the armed forces (report content includes: quantity of ammunition grade 5 and hazardous chemicals disposed of, recovered items after disposal, and usage of budget for ammunition disposal; evaluation of strengths and weaknesses in implementation and issues needing resolution).

6. To direct and guide the organization of dismantling, classification, quality grading, collection, storage, and custody of various bomb casings, shells, rocket tubes; gun parts, materials, technical equipment that can still be used for technical support, entry into inventory, and strict management according to prescribed procedures.

7. To direct and guide units in rendering military capabilities ineffective through deformation.

8. To take the lead in developing and reporting to the Ministry of National Defense on guiding documents and regulations regarding quality grading; procedures and standards for handling assets to ensure logistics and technical support.

9. To propose a monitoring and inspection plan for units' removal from service and asset disposal work, report to the Ministry of National Defense (through the Finance Bureau).

10. To coordinate with the Finance Bureau in advising and proposing to the Minister of National Defense the allocation of state budget funds for handling weapons, technical equipment, ammunition, hazardous chemicals according to laws on state budget.

11. To compile the situation and results of implementing removal from service and asset disposal work ensuring logistics and technical support; results of dismantling, recovery, modification, utilization of materials and spare parts throughout the armed forces, report to the Ministry of National Defense as required.

Article 38. Responsibilities of the General Bureau of Defense Industry

1. To advise and assist the Minister of National Defense regarding the removal from establishment and handling of state property for defense industry throughout the armed forces.

2. To decide on the removal from establishment of assets as specified in Clause 3, Article 11 of this Circular. To coordinate with relevant competent authorities to appraise the removal from establishment and handling of state property of units and to direct and guide units in implementing such actions according to their level.

3. To guide units and participate in the verification of state property for defense industry.

4. To direct, guide, and manage the utilization of assets as materials and goods for defense industry retained to ensure the operational needs of the sector.

5. To take the lead in drafting and reporting to the Minister of National Defense for issuance of guiding documents and regulations on quality grading; procedures and standards in handling state property for defense industry.

6. To propose a plan for supervision, inspection, guidance work on handling by units to be reported to the Minister of National Defense (through the Financial Bureau).

7. To direct units and factories under the General Bureau to participate in the auction of disposed assets as per the provisions of this Circular.

8. To compile the situation and results of implementing removal from establishment and handling of state property for defense industry, and report to the Minister of National Defense according to regulations.

Article 39. Responsibilities of the Financial Bureau

The Financial Bureau is the permanent advisory body assisting the Minister of National Defense in managing state affairs concerning removal from establishment and handling of state property within the Ministry of National Defense, with responsibilities including:

1. To take the lead in drafting legal documents on removal from establishment and handling of state property; to coordinate with the General Logistics and Technical Bureau and relevant authorities in formulating and reporting to the Minister of National Defense for issuance of economic-technical standards for handling state property.

2. To guide, direct units and enterprises in proposing plans for removal from establishment and handling of state property annually; to compile reports for approval by the Minister of National Defense on removal from establishment and handling of state property. To participate in the verification of removal from establishment and handling of state property.

3. To take the lead, coordinate with relevant authorities to appraise files, submit decisions on disposal of state property as specified at Point b, Clause 1, Article 24; to monitor and urge implementation.

4. To take the lead, coordinate with relevant agencies and units in advising and proposing to the Minister of National Defense on allocation and distribution of national budget for removal from establishment and handling of state property according to laws on national budget.

5. To guide and direct units regarding revenues and costs related to handling state property; to compile results of revenue, expenditure, and financial management related to removal from establishment and handling of state property; to manage finances concerning materials and raw materials recovered during the process of handling state property as per this Circular.

6. To take the lead, coordinate with inspection agencies on the implementation status of removal from establishment and handling of state property within the Ministry of National Defense; to propose and recommend issues related to removal from establishment and handling of state property in the Ministry of National Defense to the Minister of National Defense.

Article 40. Responsibilities of the Commander of Unit 86

1. Direct and guide units to remove from establishment and handle public assets according to the fields and missions assigned by the Ministry of National Defense.

2. Take the lead in coordinating with relevant functional agencies to review files, submit decisions for removal from establishment of public assets as specified at Point c, Clause 2, Article 11, and supervise and urge implementation.

3. Decide on the removal from establishment of public assets as specified in Paragraph 4, Article 11 of this Circular. Guide agencies and units to store data, software installation packages, source codes, and related documents in a separate partition within their agency or unit's electronic database. Participate in re-examination of the removal from establishment and handling of public assets according to the unit’s proposal.

4. Lead the development and report to the Ministry of National Defense for issuance of guidelines and regulations on quality grading, economic-technical quotas; procedures and standards for removing from establishment and handling public assets as assigned by the Ministry of National Defense.

5. Propose inspection plans and guidance for asset disposal work to be reported to the Ministry of National Defense (through the Financial Bureau).

6. Summarize implementation results and report to the Ministry of National Defense in accordance with regulations.

Article 41. Responsibilities of the Commander of the Specialized Management Agency

1. Direct and guide units to remove from establishment and handle public assets according to the fields and missions assigned by the Ministry of National Defense.

2. Direct and guide the dismantling, utilization, and management of parts, materials, and spare parts that are still in good condition for reassembly, modification, repair, ensuring technical conditions and other tasks; implement regulations on record keeping and usage as stipulated by the Ministry of National Defense and specialized agencies.

3. Coordinate with relevant functional agencies to review files for removal from establishment and handling of public assets of units and direct and guide units in implementing disposal according to their level of authority. Participate in re-examination of the removal from establishment and handling of public assets according to the unit’s proposal.

4. Lead the development and report to the Ministry of National Defense for issuance of guidelines and regulations on quality grading, economic-technical quotas; procedures and standards for removing from establishment and handling public assets as assigned by the Ministry of National Defense.

5. Propose inspection plans and guidance for asset disposal work to be reported to the Ministry of National Defense (through the Financial Bureau).

6. Summarize implementation results and report to the Ministry of National Defense in accordance with regulations.

Article 42. Responsibilities of the Commander of a Directly Subordinate Unit under the Ministry of National Defense

1. Bear legal responsibility and that of the Minister of National Defense for matters delegated or authorized regarding removal from establishment and handling of public assets as specified in this Circular.

2. Timely report and seek guidance from the Minister of National Defense (through the Financial Bureau) on issues exceeding authority and difficulties encountered during implementation.

3. Inspect, classify, evaluate asset quality, organize collection and concentration at designated locations; prepare annual reports for removal from establishment and handling according to regulations.

4. Lead and coordinate with relevant functional agencies in conducting re-examination of assets removed from establishment and public asset handling by the unit.

5. Decide on the removal from establishment and handling of public assets as specified in Paragraph 4, Article 11; Paragraph 1, Article 13; Paragraph 3, Article 24; Paragraph 3, Article 27 of this Circular; approve asset disposal plans as specified in Paragraph 2, Article 25; Paragraph 2, Article 28 of this Circular.

6. Direct subordinate unit commanders to decide on the removal from establishment and handling of public assets as specified in Paragraph 5, Article 11; Paragraph 2, Article 13; Paragraph 4, Article 24; Paragraph 4, Article 27 of this Circular; select appropriate methods for cancellation, demolition, or destruction of public assets to ensure safety; urge, guide, and inspect subordinate agencies and units in implementing these decisions.

7. Summarize, report to the Ministry of National Defense and direct subordinate units to perform tasks related to removal from establishment and handling of public assets; prepare budget estimates for revenue and expenditure, compliance, and final accounts for national budget implementation according to laws on state budget and guidelines issued by the Ministry of National Defense.

8. Adhere strictly to regulations on disposal and destruction of ammunition and hazardous chemicals as specified in this Circular and guidelines from the General Staff and Logistics-Technical Bureau.

9. Actively propose implementation and closely manage the removal, retention, and utilization of parts, materials, and spare parts that can still be used for technical purposes and other tasks of the unit. Strictly manage and use retained assets in accordance with their intended purpose.

10. Closely manage public assets removed from establishment awaiting decision on disposal. Implement regulations on record keeping and usage as specified by specialized agencies and the Ministry of National Defense.

11. Approve starting prices for public asset auctions, listed selling prices, and designated selling prices to ensure they are in line with market values or similar assets of the same standard, technical specifications, quality, and origin at the time of pricing for organizing sales and disposal of assets.

12. Ensure implementation of asset handling according to decisions from competent authorities, strictly adhering to content and schedule without causing loss or damage to assets and ensuring absolute safety. Properly manage and use funds received from asset disposal in accordance with prescribed regulations.

13. Establish an Asset Disposal Committee within the agency or unit dealing with public assets as follows:

a) The committee must have at least three members;

b) The commander of the agency or unit handling public assets serves as the chairman; committee members include representatives from financial, logistics-technical, military, legal departments at the same level, specialized asset management agencies/sectors, and relevant agencies or units.

14. Timely report to the Ministry of National Defense on the implementation status and results of removal from establishment and handling of public assets (including delegated decisions) in accordance with regulations.

Chapter X

PROVISIONS FOR IMPLEMENTATION

Article 43. Effective Date of Implementation

1. This Circular shall take effect from June 8, 2026.

2. The Decree No. 126/2020/TT-BQP dated October 19, 2020 by the Minister of National Defense on the removal from establishment and handling of state assets in the Ministry of National Defense, and Point 4 of Circular No. 83/2023/TT-BQP dated November 11, 2023 by the Minister of National Defense amending and supplementing certain provisions of circulars under the authority to issue by the Minister of National Defense shall cease to have effect from the date this Circular takes effect.

3. In case any legal documents referred to in this Circular are amended or supplemented, or replaced by other legal documents, such implementation shall be carried out in accordance with the provisions of the amending or replacing document.

4. The following amendments and supplements to certain points and clauses of Article 29 of Circular No. 121/2024/TT-BQP dated December 28, 2024 by the Minister of National Defense, which details certain provisions of the Law on Management, Use of Weapons, Explosives, and Supporting Tools under the jurisdiction of the Ministry of National Defense, are made as follows:

a) The following amendment and supplement to Clause 3 of Article 29 is made:

“3. Approval authority for disposal plans for explosives, mines, ammunition, military explosive materials, and toxic chemicals:

a) The Chief of General Staff shall approve the disposal plan for quantities exceeding 20 tons of explosives, mines, ammunition, military explosive materials, and toxic chemicals;

b) For academies, schools, service branches (excluding Engineer Corps and Chemical Corps), brigades, enterprises, Artillery Command - Missile Command, Vietnam Marine Police Command, and other agencies or units without specialized technical forces for disposal, the Chief of General Staff shall decide to remove from establishment, dispose of, and destroy explosives, mines, ammunition, military explosive materials, and toxic chemicals for the unit and delegate the Engineer Corps and Chemical Corps to instruct subordinate units to collect, dispose of, and destroy in a centralized manner according to the plan once;

c) For quantities not exceeding 20 tons, the Chief of General Staff shall decide to remove from establishment, dispose of, and destroy, and delegate the commanding officer of the head unit under the Ministry of National Defense to approve disposal plans except for agencies or units specified in point b of this clause;

d) In cases where there is a risk of safety hazards with explosives, mines, ammunition, military explosive materials, and toxic chemicals requiring urgent handling; commanders at the regimental level and above may approve the disposal plan to ensure safety;”.

b) The following amendments and supplements to points d and point đ of Clause 4 of Article 29 are made:

“d) Based on the decision by the General Staff for removal from establishment, disposal, and destruction of explosives, mines, ammunition, military explosive materials, and toxic chemicals; agencies or units directly under the Ministry of National Defense shall prepare a disposal plan to be submitted to the Chief of General Staff for decision or delegated decision in accordance with the provisions of Clause 3 of this Article;

đ) Within seven working days from the receipt of the request for approval of the disposal plan for explosives, mines, ammunition, explosive materials, and toxic chemicals; the Operations Bureau shall review the report and submit it to the Chief of General Staff for approval.”.

Article 44. Transitional Provisions

1. For state assets that have already had a Decision on the Disposal of State Assets by an authorized body before the effective date of this Circular and have not yet been implemented, they shall continue to be carried out in accordance with such Decision and the provisions at Circular No. 126/2020/TT-BQP dated October 19, 2020 by the Minister of National Defense on Removing from Establishment and Disposing State Assets within the Ministry of National Defense, as amended and supplemented by Article 4 of Circular No. 83/2023/TT-BQP dated November 11, 2023 by the Minister of National Defense.

2. For state assets that have already had a Decision on Removing from Establishment by an authorized body before the effective date of this Circular but do not yet have a Decision on the Disposal of State Assets, the next steps for disposing of such assets shall be carried out in accordance with the provisions of this Circular.

Article 45. Implementation Responsibility

The heads of units under the Ministry of National Defense; relevant organizations and individuals are responsible for implementing this Circular./.

 

 

APPENDIX

(Issued as an annex to Circular No.:   /2026/TT-BQP dated  month  year 2026 of the Ministry of National Defense)

 

Model 01/KQ

 

RESULT OF REMOVING FROM ESTABLISHMENT AND DISPOSING STATE ASSETS IN YEAR…

 

Model 02/KH

 

PLAN FOR REMOVING FROM ESTABLISHMENT AND DISPOSING STATE ASSETS IN YEAR…

 

Model No. 03/BC

 

MEMORANDUM

On the Request for Removing from Establishment and Disposing State Assets

To: Minister of National Defense

Based on Circular No. .../2025/TT-BQP dated …/…/2025 by the Minister of National Defense, which stipulates the removal from establishment and disposal of state assets within the Ministry of National Defense;

Based on the approved Plan for Removing from Establishment and Disposing State Assets in Year …by the Minister of National Defense at Document .../BQP-TC dated …/…/202...

Based on the results of the review of requests for removing from establishment and disposing state assets.

Based on actual management and utilization of state assets, [Department, unit, enterprise directly subordinate to the Ministry of National Defense] hereby requests the Minister of National Defense to consider and decide on the removal from establishment and disposal of state assets as follows

1. List of assets requested for removal from establishment and disposal:

(Detailed list of state assets as attached in this memorandum).

2. Recommendations:

2.1 Sale of Assets

- Organize sale: Auction …category., publish price …category, sell by designation…category.

2.2 Disposal of Assets

- Retain, continue to utilize materials recovered from demolition and disposal of state assets for the unit's mission…category.

- Demolition and disposal:…category.

- Organize sale of disposed assets: Auction …category., publish price …category, sell by designation…category.

2.3 Destruction of Assets

- Destroy:…category.

Respectfully submitted.

 

 

 

LIST OF STATE ASSETS REQUESTED FOR DISPOSAL

(Attached to Memorandum No. …dated .../.../…of …)

 

Notes:

- Column (9): Applies only to assets for which disposal has not yet been tracked in the accounting records.

- Column (10): Specify the disposal form according to point b of paragraph 2 of Article 7 of this Circular

- Based on the specific list of assets requested, departments, organizations, and units shall supplement or revise the content of each column as appropriate. For example: when proposing to dispose of military camp facilities, add columns for land area, floor area, number of floors, building grade...