Decree 52/2026/NĐ-CP on the management and use of assets at the Communist Party of Vietnam's agencies

Emblem of Vietnam Issuing Authority: THE GOVERNMENT OFFICE

DECREE
On the Management and Use of Assets at the Communist Party of Vietnam's Agencies

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

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to the Law on Management and Use of State Assets No. 15/2017/QH14 amended and supplemented by Law No. 64/2020/QH14, Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15, Law No. 56/2024/QH15, and Law No. 90/2025/QH15;

At the proposal of the Minister of Finance;

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

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the management and use of assets at the Communist Party of Vietnam's agencies, including: the rights and obligations of agencies, organizations, units, and individuals in managing and using assets at the Communist Party of Vietnam's agencies; the formation of assets at the Communist Party of Vietnam's agencies; the management, use, and exploitation of assets at the Communist Party of Vietnam's agencies; the handling of assets at the Communist Party of Vietnam's agencies; the management and handling of assets transferred by organizations and individuals to the ownership of Party agencies and units; asset reporting at the Communist Party of Vietnam's agencies.

2. This Decree does not regulate the management and use of assets at Party enterprises (except for assets entrusted to Party enterprises for management without counting as part of the enterprise's capital composition); assets at Party agencies and units abroad. The management and use of assets at Party enterprises (except for assets entrusted to Party enterprises for management without counting as part of the enterprise's capital composition) shall be carried out in accordance with relevant laws, Party regulations, and enterprise charters. The management and use of assets at Party agencies and units abroad shall be implemented in accordance with the Government's regulations on standards, norms, and management systems for state assets of Vietnamese agencies abroad.

3. For state assets managed and allocated by the National Assembly Office, the Government Office, the Vietnam Fatherland Front, the People's Committee Office of provinces and centrally-administered cities, and the People's Committees of communes, wards, and special administrative regions (hereinafter referred to as commune-level People's Committees) for use by the National Assembly Party Committee, the Government Party Committee, the Vietnam Fatherland Front Party Committee, central mass organizations, provincial-level People's Committee Party Committees, and commune-level Party Committees, the National Assembly Office, the Government Office, the Vietnam Fatherland Front, the People's Committee Office of provinces and centrally-administered cities, and the commune-level People's Committees shall be responsible for monitoring, accounting, and managing such assets according to the management and use system for state assets at government agencies and the Vietnam Fatherland Front.

Article 2. Applicability

1. The Central Party Office.

2. The National Assembly Party Committee, the Government Party Committee, the Vietnam Fatherland Front Party Committee, and central mass organizations (hereinafter referred to as central Party committees).

3. Ho Chi Minh National Political Academy.

4. Provincial Party Committees and Municipal Party Committees of centrally-administered cities (hereinafter referred to as provincial and municipal Party committees).

5. The People's Committee Party Committee at the provincial level.

6. The Commune Party Committee (hereinafter referred to as the commune-level Party committee).

7. Party agencies and units managing and using assets.

8. Other organizations and individuals related to the management and use of assets at the Communist Party of Vietnam's agencies.

Sources of asset formation at the Communist Party of Vietnam's agencies

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

2. Assets with decisions by competent authorities transferring ownership to the Communist Party of Vietnam's agencies.

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

4. Assets donated, gifted, contributed, assisted, sponsored, or otherwise transferred in ownership to the Communist Party of Vietnam's agencies by domestic and foreign organizations and individuals (hereinafter referred to as assets transferred in ownership by organizations and individuals to the Party).

5. Assets formed from sources of development funds for activities, loans, raised capital, joint ventures, and collaborations with organizations and individuals in accordance with the law and other lawful financial sources.

6. Assets formed from multiple sources specified in Clauses 1, 2, 3, 4, and 5 of this Article.

Article 4. Principles for Managing and Using Assets at the Communist Party of Vietnam's Agencies

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

2. The formation of assets at the Communist Party of Vietnam's agencies must be in line with the functions and tasks assigned, standards and usage quotas (if applicable), asset sources and permitted financial resources, and must comply with the methods, procedures, and formalities prescribed by regulations.

3. Assets must be fully recorded and accounted for in terms of physical items and value; assets at high risk due to natural disasters, fires, and other force majeure causes must be managed through financial risk mitigation measures such as insurance or other tools as stipulated by law.

4. Assets must be used according to their intended purpose, objects, standards, quotas, and systems; they must be exploited, maintained, and repaired in accordance with regulations, ensuring thriftiness, preventing waste, and combating corruption and negative practices.

5. Assets may not be lent out or used for personal purposes. The use of assets at the Communist Party of Vietnam's agencies for gifts aimed at foreign relations and other necessary cases must be carried out based on the opinions of the Politburo, the Secretariat, key leaders of the Party and State, and must comply with legal provisions on anti-corruption.

6. The exploitation of financial resources from assets at the Communist Party of Vietnam's agencies must ensure transparency, effectiveness, compliance with legal regulations, and Party regulations.

7. Party-affiliated public service units may not use assets as collateral or to implement other civil obligation guarantee measures in the following situations:

a) Assets assigned for management and use by authorized Party agencies.

b) Assets constructed or purchased using state budget funds and the Party’s reserve fund.

c) Land use rights, except in cases where land is leased for a lump sum payment covering the entire lease period or transferred with a lump sum payment covering the entire lease period, provided that the transfer payment does not originate from the state budget or the Party’s reserve fund, and has been approved by the General Office of the Central Committee for central-level public service units, the Director of the Ho Chi Minh National Political Academy for units under the Academy, and the Provincial Party Standing Committee for local units, after obtaining permission from the relevant authorities.

8. Public investment capital and state budget funds may not be allocated for constructing new assets solely for business, leasing, joint ventures, or partnerships.

9. The management and use of assets at the Communist Party of Vietnam's agencies shall be supervised, inspected, and audited in accordance with legal and Party regulations; all violations of asset management and use regulations at the Communist Party of Vietnam's agencies must be promptly and strictly addressed in accordance with regulations.

Article 5. Party Agencies and Units Managing and Using Assets

Party agencies and units managing and using assets include:

1. Central Party agencies and units consist of:

a) Central Party agencies subordinate to the Central Party Office as budgetary units.

b) Public service units under the Central Committee subordinate to the Central Party Office as budgetary units.

c) Public service units under the agencies and units mentioned in points a and b of this clause.

2. The Party Office of the National Assembly, the Party Office of the Government, the Party Office of the Vietnam Fatherland Front, and central-level mass organizations (hereinafter referred to as the Central Party Offices).

3. Party agencies and units under the Ho Chi Minh National Political Academy consist of:

a) Administrative units under the Ho Chi Minh National Political Academy.

b) Public service units under the Ho Chi Minh National Political Academy.

4. Party agencies and units at provincial level consist of:

a) Provincial Party agencies including the Provincial Party Office and units subordinate to the Provincial Party Office as budgetary units.

b) Public service units at the provincial level including those directly under the Provincial Party Committee, Provincial Party Office; and those under the Provincial Party Office.

5. The People's Committee Party Committee at the provincial level.

6. Party agencies and units at commune level consist of:

a) Commune-level Party Office.

b) Public service units at the commune level: Commune-level Political Center.

Article 6. Rights and Obligations of Party Agencies and Units Managing and Using Assets

1. Party agencies and units managing and using assets have the following rights:

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

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

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

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

đ) Other rights as prescribed by law and Party regulations.

2. Party agencies and units managing and using assets have the following obligations:

a) To protect and use assets for their intended purposes, standards, quotas, and regimes.

b) To establish asset management files, accounting records, inventory, and revaluation of assets in accordance with the Law on Management and Use of Public Assets No. 15/2017/QH14 amended and supplemented by Laws No. 64/2020/QH14, No. 07/2022/QH15, No. 24/2023/QH15, No. 31/2024/QH15, No. 43/2024/QH15, No. 56/2024/QH15, and No. 90/2025/QH15 (hereinafter referred to as the Law on Management and Use of Public Assets), this Decree, and accounting laws.

c) To report and disclose assets in accordance with the prescribed regulations.

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

đ) To hand over assets to competent authorities when there is a decision to recover them from the agency or person with authority.

e) To be subject to supervision and inspection by competent authorities and persons in accordance with the law and Party regulations.

g) To regularly review asset management and usage at their own agencies and units to promptly address issues within their authority or report to competent authorities for decision-making, ensuring efficient and economical asset management and usage, avoiding loss and waste of assets.

h) Other obligations as prescribed by law and Party regulations.

Article 7. Rights and Obligations of Heads of Party Agencies and Units Managing and Using Assets

1. The heads of Party agencies and units managing and using assets have the following rights:

a) To organize the implementation of asset management and usage to perform their functions.

b) To supervise and inspect the management and usage of assets under their control.

c) To handle violations related to asset management and usage within their authority or refer them to higher authorities for handling.

d) Other rights as prescribed by law and Party regulations.

2. The heads of Party agencies and units managing and using assets have the following obligations:

a) To issue and implement Asset Management and Usage Regulations within their jurisdiction as stipulated in Article 16 of this Decree.

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

c) To be responsible before the law and Party regulations for the management and usage of assets under their control.

d) To resolve complaints and accusations within their authority and to provide explanations as required by the law and Party regulations.

đ) Other obligations as prescribed by law and Party regulations.

Chapter II MANAGEMENT AND USE OF ASSETS AT CENTRAL PARTY ORGANIZATIONS AND PROVINCE LEVEL PARTY ORGANIZATIONS

Section 1
FORMATION OF ASSETS AT CENTRAL PARTY ORGANIZATIONS AND PROVINCE LEVEL PARTY ORGANIZATIONS
CENTRAL, AUTHORITY, UNIT OF THE PARTY AT PROVINCE LEVEL

Article 8. Assets at Party organizations

1. Houses, constructions, and other assets attached to land.

2. Land use rights.

3. Cars and other transportation means.

4. Machinery, equipment, and other tangible assets.

5. Intellectual property rights, software products, databases, and other intangible assets.

Article 9. Transfer of assets in kind to Party organizations

1. The transfer of assets in kind to Party organizations shall be applied in cases where the Party organization does not have assets or lacks assets compared to standards and norms, or to replace existing assets that meet the conditions for liquidation as prescribed.

The transfer of land to Party organizations shall be carried out in accordance with laws on land and related laws.

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

a) Assets constructed or purchased by the State.

b) Assets constructed or purchased by Party organizations or authorities but not yet assigned to specific receiving units.

c) Assets decided to be recovered by Party organizations or authorities.

d) Assets subject to recovery decisions pursuant to Decree No. 186/2025/NĐ-CP dated July 1, 2025 of the Government detailing certain provisions of the Law on Management and Use of Public Assets amended and supplemented by Decree No. 286/2025/NĐ-CP dated November 3, 2025 of the Government.

đ) Assets for which ownership rights are established by Party organizations or authorities.

e) Other assets as prescribed by law.

3. Authority to decide on the transfer of assets as stipulated in point b and point c, Clause 2 of this Article:

a) The Director of the Central Party Office decides on the transfer of assets constructed or purchased by the Central Party Office or Party organizations at the central level; assets subject to recovery decisions managed by the Central Party Office.

b) Provincial Party Committees and Municipal Party Committees decide or delegate authority to decide on the transfer of assets constructed or purchased by Party organizations tasked with implementing investments and purchases by provincial or municipal Party Committees; assets subject to recovery decisions managed by the Provincial Party Committee Office.

4. Procedures for exchanging assets as stipulated in point b and point c, Clause 2 of this Article shall be implemented as follows:

a) Party organizations requiring asset use shall prepare one set of documents requesting asset transfer to be submitted to the higher budgetary unit Party organization (if there is a higher budgetary unit) for review and request the Central Party Office or Provincial Party Committee Office to report to the competent authority as stipulated in Clause 3 of this Article for consideration and decision.

Documents requesting asset transfer include:

A document requesting asset transfer from the Party organization requiring asset use (detailing the suitability with usage standards and norms for the type of asset requested): original;

A document requesting asset transfer from the higher budgetary unit Party organization (if there is a higher budgetary unit): original;

List of assets requested for transfer (type of asset; quantity; area (for houses and land); other technical specifications (if applicable)): original;

Other relevant documents related to the asset transfer request (if any): copy.

b) Within thirty days from the date of receipt of all documents as stipulated in point a of this clause, the Central Party Office or Provincial Party Committee Office shall be responsible for reporting to the competent authority on the type, quantity, area, original value, and remaining value of the assets currently being managed along with the documents prepared by the Party organization requiring asset use as stipulated in point a of this clause.

c) Within fifteen days from the date of receipt of the report from the Central Party Office or Provincial Party Committee Office, the competent authority as stipulated in Clause 3 of this Article shall consider and decide on the transfer of assets or issue a response in writing if the asset transfer request is not appropriate.

Main contents of the Decision on Asset Transfer include:

Name of the Party organization receiving the asset for management;

Name of the current managing organization;

List of assets transferred (type of asset, quantity, area (for houses and land), original value, remaining value according to accounting records);

Responsibility for implementation.

d) Within thirty days from the date of issuance of the Decision on Asset Transfer by the competent authority, the current managing organization shall be responsible for transferring the asset to the Party organization receiving the asset for management and use. The handover and acceptance of assets shall be recorded in a protocol according to Model No. 01/TSĐ-BBGN issued together with this Decree.

5. Authority and procedures for transferring assets as stipulated in point a and point d, Clause 2 of this Article shall be implemented in accordance with laws on management and use of public assets applicable to state agencies.

6. Authority and procedures for transferring assets as stipulated in point đ, Clause 2 of this Article shall be implemented in accordance with Section 4 of this Chapter.

7. In cases where a single house or land facility can be arranged for multiple organizations to use, the competent authority deciding on asset transfer shall decide:

a) To transfer to one Party organization for joint management and allocation for use by other organizations. In such cases, the management and operation shall be conducted in a centralized administrative zone management model. The Party organization entrusted with joint asset management shall be responsible for accounting, declaration, reporting, renovation, maintenance, and repair of assets in accordance with the law.

b) Assign each agency or unit to manage and use a portion of the area of the house, construction works, and assets attached to the land; for land, it shall be implemented in accordance with the provisions of the law on land. The determination of the value of assets for each portion of the area shall be decided by the agency or person authorized to assign the assets, allocating according to the final settlement value of each portion of the area (in cases where the final settlement approval is made for each portion of the area) or the estimated value of each portion of the area (in cases where the final settlement approval has not been made or will not be made for each portion of the area but a separate estimate is prepared for each portion of the area) or according to the ratio of the floor area of each agency or unit assigned to manage and use over the total floor area (in cases where the final settlement approval is not made and a separate estimate is not prepared for each portion of the area).

8. The authority and procedures for transferring assets as stipulated in point e, Clause 2 of this Article shall be carried out in accordance with the relevant laws.

Article 10. Investment in Construction of Office Premises and Operational Bases of Party Agencies and Units

1. Office premises and operational bases of Party agencies and units shall be invested in construction when such agencies and units do not have office premises or operational bases or their existing office premises and operational bases do not meet working conditions without suitable real estate to transfer or reassign.

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

a) Centralized office premises.

b) Independent office premises.

3. The investment and construction of office premises and operational bases shall be carried out through the following methods:

a) Entrusting organizations with the function of investing in and constructing office premises and operational bases according to the centralized office premises model.

b) Directly entrusting Party agencies and units to use office premises and operational bases or entrusting organizations with the function of investing in and constructing according to the independent office premises model.

c) Organizations entrusted with the implementation of investment and construction of office premises and operational bases as stipulated in points a and b of this clause must have sufficient capacity to implement in accordance with the laws on construction and related laws.

d) Other methods as prescribed by law.

4. The authority, procedure, and process of investment and construction of office premises and operational bases of Party agencies and units shall be carried out in accordance with the laws on construction, laws on public investment, laws on state budget, regulations on management and use of the party budget reserve fund, and other relevant laws.

Article 11. Procurement of Assets at Party Agencies and Units

1. Procurement of office premises, operational bases, automobiles, machinery, equipment, and other assets shall be applied in cases where Party agencies and units do not have assets, are lacking assets compared to standards and quotas, or current assets have met the conditions for liquidation and do not fall under the cases of leasing or cost-sharing for the use of state-owned assets.

2. Procurement of assets at Party agencies and units shall be carried out in the form of centralized procurement or decentralized procurement. In cases of centralized procurement, it shall be implemented in accordance with the regulations on centralized procurement applicable to state agencies. The Secretary of the Central Party Office decides, within his/her authority, the centralized procurement unit to carry out centralized procurement of assets at central-level Party agencies and units; the Provincial Party Committee Standing Committee and Municipal Party Committee Standing Committee decide, within their authority, the centralized procurement unit to carry out centralized procurement of assets at provincial-level Party agencies and units.

3. Procurement funds for assets at Party agencies and units shall be allocated from the annual budget estimate or from the party budget reserve fund or other legitimate sources in accordance with the laws on state budget, regulations on management and use of the party budget reserve fund, and other relevant laws.

4. Based on the scope of the budget estimate granted and the permissible funding sources, Party agencies and units shall organize the procurement of assets in accordance with the laws on bidding, without having to issue a Procurement Decision.

5. The procurement of assets serving the activities of Party agencies and units as stipulated in this Article does not include the procurement of information technology services and other services serving the activities of these agencies and units. The procurement of information technology services and other services shall be carried out in accordance with the laws on management of investment in the application of information technology using state budget funds and other relevant laws.

Article 12. Procurement, management, and use of consumables for the operation of Party agencies and units

Clause 1. Consumables include raw materials, medicines, biological products, supplies, materials, office supplies, and other items that lose their original form, characteristics, and usability after a single use.

Clause 2. Based on the budget allocation range and permitted funding sources, Party agencies and units shall organize procurement of consumables in accordance with the legal provisions on bidding, without issuing a Procurement Decision.

Clause 3. In cases where consumables are lost during use, Party agencies and units managing and using such consumables do not need to handle them; however, if they have not been fully utilized but have exceeded their usage period or value, the Party agencies and units managing and using such consumables shall dispose of them. For consumables that are not lost during use, Party agencies and units managing and using such consumables shall dispose of them after their usage period or value has expired, without needing to seek approval from competent authorities. If it is necessary to transfer consumables to other agencies, organizations, or units for management and use, the authority, procedures, and formalities for such transfers shall be carried out in accordance with Article 27 of this Decree.

Article 13. Leasing Assets for the Operation of Party Agencies and Units

Clause 1. Party agencies and units may lease assets for their operations when they do not have sufficient assets or when their assets fall short of the prescribed standards or quotas in any of the following situations:

Point a. There are no assets available for allocation or transfer.

Point b. There is a need to use assets for a short period or intermittently.

Point c. Leasing assets is more cost-effective than constructing or purchasing them.

Clause 2. The leasing expenses for assets used by Party agencies and units shall be allocated within the annual budget plan or from the Party’s reserve fund or other legitimate financial sources in accordance with the State Budget Law, regulations on the management and use of the Party’s reserve fund, and related laws.

Clause 3. Based on the budget allocation range and permitted funding sources, Party agencies and units shall organize asset leasing in accordance with the legal provisions on bidding, without issuing a Leasing Decision.

Clause 4. The leasing of assets for the operation of Party agencies and units as stipulated herein does not include leasing information technology services and other services supporting agency operations. Such services shall be implemented in accordance with the legal provisions on the management of investment in the application of information technology using state budget funds and related laws.

Article 14. Allocation of Operating Expenses for Asset Usage at Party Agencies and Units

Clause 1. Allocation Object: Cadres, civil servants, public officials, and other individuals who meet the asset usage criteria as prescribed by the Government and the Prime Minister. Specific allocation objects are decided by the General Secretary of the Central Committee of the Communist Party of Vietnam or delegated to central Party agencies; Provincial Party Committees decide or delegate authority to provincial Party agencies.

Clause 2. The method of allocating operating expenses for asset usage at Party agencies and units shall be implemented according to the standards and quotas for the use of state assets prescribed by the Government and the Prime Minister and the legal provisions applicable to state agencies.

Clause 3. Allocation shall not be implemented for assets related to state secrets. No provision of assets, operational costs, maintenance, repair, or replacement expenses shall be made for assets for which operating expense allocation has already been implemented.

Clause 4. The source of allocated funds shall be arranged within the annual state budget plan or from the Party’s reserve fund or other legitimate financial sources in accordance with the State Budget Law, regulations on the management and use of the Party’s reserve fund, and related laws.

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

Section 2
USE AND EXPLOITATION OF ASSETS AT
CENTRAL PARTY AGENCIES AND UNITS,
PROVINCIAL PARTY AGENCIES AND UNITS

Clause 1. Party agencies and units managing and using assets shall be responsible for establishing and managing files for the assets under their management and use.

Clause 2. Asset files include:

Point a. Files related to the formation and changes in assets.

Point b. Reports on the management and use of assets and other reports on assets (for assets meeting the criteria for fixed assets as prescribed by law).

Point c. Data on assets at the Communist Party of Vietnam Central Committee in the National Database on State Assets (for assets meeting the criteria for fixed assets as prescribed by law).

Article 16. Regulations on Management and Use of Assets at Party Agencies and Units

1. Basis for Establishing the Regulations:

a) Standards, norms, and management systems for state assets issued by competent authorities.

Functions, tasks, and organizational structure of the agencies and units.

c) Current status and requirements for managing and using assets at Party agencies and units.

2. Main Contents of the Regulations:

a) Specific provisions on the rights, obligations, and responsibilities of each department and individual related to investment construction, procurement, acceptance, leasing, lease-purchase, cost contracting for asset use; asset protection; maintenance, repair, upgrading, and renovation; handling recovered materials during liquidation, maintenance, repair, upgrading, and renovation; asset utilization and exploitation; conversion of usage functions, recovery, reallocation, sale, liquidation, destruction, transfer, and other forms of asset disposal; inventory, revaluation, and reporting of assets; inspection of asset management and use.

For Party-affiliated public service units that use assets for business purposes, leasing, joint ventures, and partnerships, in addition to the contents specified herein, the regulations must specifically define the rights, obligations, and responsibilities of each department and individual related to the use of assets for business purposes, leasing, joint ventures, and partnerships.

b) Responsibilities for transferring and accepting assets when organizational structures change, when heads change, or when officials, civil servants, and employees assigned to use assets are transferred or retire.

c) Handling of organizations and individuals violating the regulations.

d) Other contents related to asset management and use at Party agencies and units.

3. The regulations must be discussed or submitted in writing to widely and democratically seek opinions within the agency or unit before issuance; after issuance, they must be publicly announced within the Party agency or unit.

Article 17. Statistics, Accounting, Inventory, and Revaluation of Assets at Party Agencies and Units

1. Statistics, accounting, inventory, and revaluation of assets at Party agencies and units shall be carried out in accordance with the Law on Management and Use of State Assets, detailed regulations, and guiding documents implementing the Law on Management and Use of State Assets, and relevant laws.

2. The right to use land at Party agencies shall be valued and recorded in the asset value according to the laws applicable to state agencies; the right to use land at Party-affiliated public service units shall be valued and recorded in the asset value according to the laws applicable to public service units.

Article 18. Operation Management of Assets at Party Agencies and Units

1. Methods of operation management of assets include:

a) Party agencies and units directly manage and use the assets they are assigned to manage and use.

b) Agencies and units entrusted with managing centralized headquarters (including working premises and public service facilities of Party agencies and units) shall carry out centralized headquarters management operations.

c) Lease entities with the function of managing operations.

2. Party agencies and units managing and using assets, and agencies and units entrusted with managing centralized headquarters shall decide on leasing entities with the function of managing operations of assets. Selection of entities with the function of managing operations of assets shall be conducted in accordance with the law on bidding.

3. Contents of operation management of assets include:

a) Control, maintain operations, and regular maintenance of assets.

b) Provide security, environmental sanitation services, and other services ensuring normal asset operations.

4. Leased entities managing operations of assets have the responsibility to implement operation management contents according to the signed contract, ensure security and environmental hygiene; collect and store relevant files related to the operation process, warranty, maintenance, and repair of assets; monitor and promptly detect to handle within their authority or propose the competent agency or person to handle violations related to assets during the period of managing operations.

5. Costs for leasing entities with the function of managing operations of state assets shall be determined based on market prices according to the volume of work required, ensuring economy and efficiency.

6. Sources of funds for leasing entities with the function of managing operations of assets shall be allocated from the state budget expenditure plan or from the party reserve fund or from other legitimate financial sources in accordance with the state budget law, regulations on management and use of the party reserve fund, and other relevant laws.

Article 19. Maintenance, Repair, Renovation, Expansion, and Upgrade of Assets at Party Agencies and Units

1. Party agencies and units managing and using assets shall carry out maintenance, repair, renovation, expansion, and upgrade of assets in accordance with the laws applicable to state agencies.

2. The handling of materials recovered from maintenance and repair of assets shall be carried out in accordance with the laws applicable to state agencies. The authority to decide on the handling of recovered materials through reallocation or sale shall be implemented as follows:

a) The Director of the Central Party Office decides or delegates the decision-making authority for recovered materials with a value of 10 million dong or more at central-level Party agencies and units, except in cases stipulated in point d of this clause.

b) Provincial Party Committees and Municipal Party Committees decide or delegate the decision-making authority for recovered materials with a value of 10 million dong or more at provincial-level Party agencies and units, except in cases stipulated in point d of this clause.

c) Party agencies and units managing and using assets (except in cases stipulated in point d of this clause) shall decide on:

Recovered materials with a value of 10 million dong or more according to the delegation of the Director of the Central Party Office, Provincial Party Committees, and Municipal Party Committees;

Recovered materials with a value less than 10 million dong.

d) Self-financed public service units of the Party shall decide on recovered materials within their own units.

The determination of the value of recovered materials as the basis for determining the decision-making authority shall be calculated based on the total value of all recovered materials when carrying out maintenance and repair of each asset; in cases where maintenance and repair involve multiple assets, the value of recovered materials as the basis for determining the decision-making authority shall be calculated based on the total value of recovered materials during that maintenance and repair.

3. The budget for maintenance, repair, renovation, expansion, and upgrade of assets at Party agencies and units shall be allocated from the state budget or from the party reserve fund or from other lawful financial sources in accordance with the laws on the state budget, regulations on the management and use of the party reserve fund, and related laws.

Article 20. Joint Use of Assets at Party Agencies

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

a) Office buildings, residential buildings, guesthouses.

b) Cars and other transportation vehicles.

2. Agencies, organizations, and units using jointly the assets at Party agencies to serve their functions and tasks include:

a) State agencies.

b) People's armed forces units.

c) Publicly funded non-profit organizations.

d) Party agencies and publicly funded non-profit organizations of the Party.

e) The Vietnam Fatherland Front and political-social organizations under the Vietnam Fatherland Front.

3. Party agencies entrusted with the management and use of assets as stipulated in Clause 1 of this Article shall decide on the joint use of assets by agencies, organizations, and units listed in Clause 2 of this Article. The joint use of assets at Party agencies shall be documented in a written agreement. The main contents of the agreement include: the party agency providing the asset for joint use, the agency, organization, or unit using the asset jointly, the scope of jointly used assets, purpose, duration of joint use, joint use costs, rights and obligations of both parties during the joint use of assets.

Organizations and units using jointly the assets have responsibilities

a) To ensure the proper use of the asset, security, and safety; they shall not transfer the right to jointly use the asset to other agencies, organizations, or units or use it for other purposes.

b) To pay the Party agency providing the asset for joint use a joint use cost to cover electricity, water, fuel, labor service costs, and other directly related operational costs during the joint use period, excluding depreciation costs of fixed assets.

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

Payment for electricity, water, fuel, labor services, and other related costs shall be made from the permitted operating funds of the agency, organization, or unit using the asset jointly and recorded as part of the operating expenses of the agency, organization, or unit.

The Party agency providing the asset for joint use shall issue a receipt for payment from the agency, organization, or unit using the asset jointly. Revenue from the joint use of assets shall be used to cover necessary costs for maintaining the operation of jointly used assets; any remaining amount (if any) shall be used by the Party agency to support its operations and reduce state budget expenditures and party reserve fund expenditures accordingly.

Article 21. Exploitation of Assets at Party Agencies and Units

1. The list of assets at Party agencies and units for exploitation includes:

a) Official housing.

b) Intellectual property rights, software application copyrights.

c) Databases.

d) Assets serving auxiliary activities that support the implementation of political tasks of Party agencies and units (dining halls, cafeterias; parking lots; locations for installing automatic teller machines, vending machines; locations for installing, constructing telecommunication facilities, charging stations for transportation means; locations for installing LED screens, billboards for information dissemination and propaganda); assets serving auxiliary activities that directly support the implementation of functions and tasks of public service organizations as prescribed in Decree No. 186/2025/NĐ-CP.

e) Storage rooms, preservation rooms, meeting rooms, common usage areas within office premises and activity bases; areas managed by agencies and units exceeding the standards and norms for office premises and activity bases as stipulated by the Government regarding standards and norms for office premises and activity bases.

f) Laboratories, experimental equipment, and other machinery, equipment, and assets serving scientific research, technological development, and innovation.

g) Historical and cultural relics, historical sites attached to construction land for office premises and activity bases; traditional rooms of Party agencies and units.

h) Such assets shall be exploited in accordance with relevant laws.

2. The exploitation of assets at Party agencies and units must ensure the following principles:

a) It shall not affect the performance of political tasks of the agencies and units.

b) It shall not violate prohibitions under the Law on Management and Use of Public Assets and regulations of the Party.

c) It shall ensure transparency, security, and safety; comply with provisions of this Decree and relevant laws.

d) It shall not alter the structure, architecture, or original state of the asset (except in cases where additional investment is made to enhance the asset's value of use; the added value of the asset automatically belongs to the Party agency or unit with the asset after the exploitation period ends); it shall not deprive the Party agency or unit of its right to use the land or ownership of the asset.

3. The exploitation of assets specified in points a, b, and c Clause 1 of this Article shall be carried out in accordance with corresponding laws on housing, intellectual property, and other related laws, and the following provisions:

a) Party public service units may exploit intellectual property rights through the following forms:

Transfer of usage rights (granting other organizations or individuals the right to use their intellectual property for business and commercialization);

Contributing the value of intellectual property as capital contribution to establish science and technology enterprises.

b) Authority to decide, procedures, and management and utilization of funds obtained from exploitation according to the form prescribed in point a of this clause shall be implemented in accordance with Clauses 6, 7, and 11 of this Article.

c) The head of the Party public service unit decides the price for transferring usage rights and the value of intellectual property for capital contribution. The head of the Party public service unit may hire a business to appraise the price or establish an appraisal committee in accordance with the law on pricing to determine the transfer price and the value of intellectual property as the basis for decision-making.

4. The exploitation of assets serving auxiliary activities that support the implementation of political tasks of Party agencies and units as prescribed in point d Clause 1 of this Article aims to serve the activities of Party agencies and units and essential needs of cadres, civil servants, employees of Party agencies and units, and visitors provided services by Party public service units. The exploitation shall be carried out in accordance with Clauses 5, 6, 7, and 11 of this Article.

5. Forms of exploitation:

a) Party agencies and units with assets manage and use dining halls, cafeterias, parking lots to provide services to meet the needs of cadres, civil servants, employees of the agencies and units, visitors, and service recipients of Party public service units (hereinafter referred to as self-exploitation). Service prices are set in accordance with State regulations (for services priced by the State under the law on pricing) or decided by the head of the Party agency or unit with assets to ensure full cost recovery and reasonable accumulation (for services not priced by the State under the law on pricing).

b) Granting other organizations or individuals the right to exploit dining halls, cafeterias, parking lots to provide services to meet the needs of cadres, civil servants, employees of Party agencies and units, visitors, and service recipients of Party public service units.

The selection of organizations or individuals to exploit dining halls, cafeterias, and parking lots shall be conducted through tendering methods prescribed by the law on bidding or auctioning prescribed by the law on auctioning of assets; the method of selecting contractors through the law on bidding or auctioning shall be decided by the head of the Party agency or unit with assets.

In cases where selection is conducted in accordance with the law on bidding, the selection of contractors providing services to cadres, civil servants, employees of Party agencies and units, visitors, and service recipients of Party public service units shall be carried out; the successful bidder shall have the right to exploit dining halls, cafeterias, and parking lots to provide services to meet the needs of cadres, civil servants, employees of Party agencies and units, visitors, and service recipients of Party public service units.

In the case where the provisions of the law on auction and the auction organization are not successful, the head of the Party's agency or unit with the asset decides to continue the auction or implement according to the forms for selecting contractors as prescribed by the law on bidding to select other organizations or individuals to exercise the right to exploit the asset or self-exploit as provided for in point a of this clause.

The head of the Party's agency or unit with the asset decides on the starting price for organizing the auction, and the tender package price for organizing the selection of contractors. The starting price and tender package price are determined according to the regulations on determining the tender package price as prescribed by the law on bidding. The price for other organizations or individuals to exercise the right to exploit is the winning auction price or the winning tender price.

Organizations or individuals exercising the right to exploit may collect service fees at the level set by the State (for services priced by the State according to the law on prices) or decide on a collection rate that ensures sufficient coverage of costs and reasonable accumulation (for services not priced by the State according to the law on prices).

c) Permitting other organizations or individuals to use positions at the workplace premises or public service facilities to install automatic cash withdrawal machines, automatic vending machines, construct telecommunications works, charging stations for transportation means, LED screens, and advertising boards according to the provisions of the law.

The use of positions at the workplace premises or public service facilities by other organizations or individuals to install automatic cash withdrawal machines, construct telecommunications works shall be carried out through direct negotiation with organizations or individuals having such needs. The Party's agencies or units with assets prepare plans for other organizations or individuals to use positions at the workplace premises or public service facilities to install automatic cash withdrawal machines, construct telecommunications works and send them to organizations or individuals with such needs. Based on the registration documents of organizations or individuals with such needs, the agencies or units with assets conduct negotiations to conclude contracts for the use of positions to install automatic cash withdrawal machines, construct telecommunications works and sign contracts as the basis for implementation. The price for other organizations or individuals to use positions at the workplace premises or public service facilities is the negotiated price with organizations or individuals with such needs and recorded in the contract.

The selection of organizations or individuals to use positions at the workplace premises or public service facilities to install automatic vending machines, charging stations for transportation means, LED screens, and advertising boards for information dissemination and combined advertising shall be carried out according to the provisions of point b of this clause.

d) Permitting other organizations or individuals to exercise the right to exploit assets to provide auxiliary services directly supporting the performance of functions and tasks of Party-affiliated public service units, except in cases stipulated in points b and c of this clause. The determination of assets serving auxiliary activities directly supporting the performance of functions and tasks of Party-affiliated public service units shall be carried out according to the regulations applicable to public service units.

The selection of organizations or individuals to exercise the right to exploit assets to provide auxiliary services directly supporting the performance of functions and tasks of Party-affiliated public service units shall be carried out according to the provisions of point b of this clause.

6. Authority to decide on exploitation:

a) The Director of the Central Party Office decides or delegates authority to decide on the exploitation of assets managed and used by central Party agencies or units, except in cases stipulated in point c of this clause.

b) Provincial Party Committees and Municipal Party Committees decide or delegate authority to decide on the exploitation of assets managed and used by provincial-level Party agencies or units, except in cases stipulated in point c of this clause.

c) Party-affiliated public service units that self-finance recurrent and capital expenditures, and Party-affiliated public service units that self-finance recurrent expenditures decide on the exploitation of assets within their own units.

7. Procedures and formalities for exploiting assets:

a) The Party's agency or unit managing and using the asset prepares one set of documents requesting the exploitation of the asset and reports to the higher budgetary unit (if there is a higher budgetary unit) for reporting to the competent authority specified in Clause 6 of this Article to consider and decide on the exploitation of the asset. The documents requesting the exploitation include:

A document requesting the exploitation of the asset from the Party's agency or unit managing and using the asset (stating clearly the necessity; list of assets to be exploited (name of asset; type of asset; quantity; area proposed for exploitation (for land and buildings); original cost, remaining value according to accounting records; form of exploitation; duration of exploitation; estimated revenue (if any)): original;

A document requesting the exploitation of the asset from the Party's agency or unit which is the higher budgetary unit (if there is a higher budgetary unit): original;

Other related documents concerning the asset requested for exploitation (if any): copy;

b) Within thirty days from the date of receipt of the documents specified in point a of this clause, the competent authority considers and decides on the exploitation of the asset or responds in writing in case there is disagreement regarding the exploitation of the asset.

c) The main contents of the Decision on Exploitation of Assets include:

Name of the Party's agency or unit authorized to exploit the asset;

List of assets to be exploited (name of asset; type of asset; quantity; area (for land and buildings); original cost, remaining value according to accounting records; form of exploitation; duration of exploitation);

Responsibility for implementation.

d) The Party's agency or unit managing and using the asset is responsible for issuing receipts or sales invoices to organizations or individuals according to the law on invoices and vouchers.

8. The exploitation of storage warehouses, preservation warehouses, meeting rooms, common areas within the workplace premises or public service facilities, and areas exceeding the standard and quota for the use of workplace premises or public service facilities as stipulated in point d of Clause 1 of this Article shall be implemented as follows:

a) Form of exploitation: Arranging for state agencies, people's armed forces units, public service organizations, Communist Party of Vietnam agencies, Vietnam Fatherland Front, and political-social organizations under the Vietnam Fatherland Front to use.

b) Authority, procedure, and formalities for submitting to competent authorities to decide on exploitation shall be carried out in accordance with the provisions of Clause 6 and Clause 7 of this Article; Party units having assets shall implement the exploitation in accordance with the provisions of Clauses 3, 4, and 5 of Article 20 of this Decree; management and utilization of the proceeds from such exploitation shall be carried out in accordance with the provisions of Clause 11 of this Article.

9. The exploitation of assets being laboratories, experimental equipment, and other machines, equipment, and assets serving scientific research, technological development, and innovation as stipulated in Point e, Clause 1 of this Article shall be implemented as follows:

a) Party agencies arrange for state agencies, public service organizations, people's armed forces units, Communist Party of Vietnam agencies, Vietnam Fatherland Front, and organizations under the Vietnam Fatherland Front to use the assets to carry out scientific research, technological development, and innovation work.

State agencies, public service organizations, people's armed forces units, Communist Party of Vietnam agencies, Vietnam Fatherland Front, and organizations under the Vietnam Fatherland Front using the assets shall be responsible for implementing in accordance with the provisions of Clauses 3, 4, and 5 of Article 20 of this Decree.

b) Party public service units arrange for other organizations and individuals to use the assets to carry out scientific research, technological development, and innovation work.

Selection of organizations and individuals to use the assets to carry out scientific research, technological development, and innovation work shall be carried out in accordance with the provisions of Point b, Clause 5 of this Article.

Authority to decide, procedures, and formalities for exploitation shall be carried out in accordance with the provisions of Clause 6 and Clause 7 of this Article; management and utilization of the proceeds from such exploitation shall be carried out in accordance with the provisions of Clause 11 of this Article.

10. The exploitation of assets being historical-cultural relics, historical relics attached to land within the land for building agency headquarters, activity bases, traditional rooms of Party agencies and units as stipulated in Point g, Clause 1 of this Article shall be implemented as follows:

a) Permitting organizations and individuals to visit historical-cultural relics, historical relics attached to land within the land for building agency headquarters, activity bases, traditional rooms of Party agencies and units. Party agencies and units manage and utilize the assets and collect visit fees according to the laws on fees and charges. Management and utilization of the collected fees shall be carried out in accordance with the laws on fees and charges and the laws on state budget.

b) Using positions at relics to sell souvenirs, display products. Utilization of positions at relics to sell souvenirs, display products and management and utilization of the proceeds from such activities shall be carried out in accordance with the provisions of Points a and b, Clause 5 and Clause 11 of this Article.

c) Authority, procedures, and formalities for submitting to competent authorities to decide on exploitation shall be carried out in accordance with the provisions of Clause 6 and Clause 7 of this Article.

11. The proceeds from the exploitation of assets, after deducting related expenses and fulfilling financial obligations to the State in accordance with the law, shall be managed as follows:

a) For Party agencies: Supplementing into the corresponding Party budget reserve fund at each level; in cases where there is no Party budget reserve fund, it shall be paid into the Party budget reserve fund of the immediate higher level.

b) For Party public service units: Paying a portion into the Party budget reserve fund according to the Financial Management Regulations of the public service unit issued by the competent authority of the Party (if any); the remaining part shall be managed and utilized in accordance with the Government's regulations on the financial mechanism of public service organizations and the Financial Management Regulations of the public service unit issued by the competent authority of the Party.

Article 22. Use of assets at Party-affiliated public service units for business purposes, leasing, joint ventures, and joint operations

1. The use of assets at Party-affiliated public service units for business purposes, leasing, joint ventures, and joint operations shall be carried out in accordance with the regime applicable to public service units as prescribed in the Law on Management and Use of State Assets, Decree No. 186/2025/NĐ-CP, and the provisions of Clauses 2, 3, and 4 of this Article.

2. Authority to approve the Project on the use of assets at Party-affiliated public service units for business purposes, leasing, joint ventures, and joint operations:

a) The Head of the Central Party Office decides or delegates authority to decide on approving the Project on the use of assets at central Party-affiliated public service units for business purposes and leasing.

b) The Head of the Central Party Office decides on approving the Project on the use of assets at central Party-affiliated public service units for joint ventures and joint operations after obtaining the agreement of the Standing Member of the Secretariat.

c) Provincial Party Committees and Municipal Party Committees decide or delegate authority to decide on approving the Project on the use of assets at provincial Party-affiliated public service units for business purposes, leasing, joint ventures, and joint operations.

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

a) To cover related expenses.

b) To repay borrowed capital and raised capital (if any).

c) To fulfill financial obligations to the State.

d) To deposit a portion into the party budget reserve fund. The Head of the Central Party Office decides the amount to be deposited into the party budget reserve fund for central Party-affiliated public service units; the Provincial Party Committee's Standing Committee and Municipal Party Committee's Standing Committee decide the amount to be deposited into the party budget reserve fund for local Party-affiliated public service units.

e) After implementing the contents stipulated in Points a, b, c, and d of this Clause, the remaining amount shall be managed and used in accordance with the Government's regulations on the self-financing mechanism of public service units and the Financial Management Regulations of Party-affiliated public service units issued by the competent authority of the Party (if any).

Article 23. Conversion of asset usage functions at Party-affiliated agencies and units

1. Conversion of asset usage functions at Party-affiliated agencies and units refers to changing the purpose of asset use (excluding changes in the functional arrangement of rooms and areas within the same premises). The conversion of asset usage functions at Party-affiliated agencies and units must be consistent with the characteristics and nature of the assets.

2. Authority to decide on the conversion of asset usage functions at Party-affiliated agencies and units:

a) The head of the Party-affiliated agency or unit managing and using the assets decides on the conversion of asset usage functions at their own agency or unit, except in cases stipulated in Point b of this Clause.

b) The agency or person with the authority to decide on the transfer or disposal of assets decides on the conversion of asset usage functions when transferring or disposing of assets in conjunction with the conversion of asset usage functions.

3. Procedures and formalities for deciding on the conversion of asset usage functions in cases stipulated in Point a of Clause 2 of this Article:

a) When there is a need to convert the usage function of assets, the specialized department of the Party-affiliated agency or unit managing and using the assets prepares one set of documents to submit to the head of the Party-affiliated agency or unit managing and using the assets for consideration and decision.

Documents requesting the conversion of asset usage functions include:

A report from the specialized department of the Party-affiliated agency or unit managing and using the assets regarding the conversion of asset usage functions: original;

List of assets proposed for conversion of usage functions (name of asset; quantity; area (for land and buildings); current usage purpose, proposed converted usage purpose; reasons for conversion): original;

Other relevant documents (if any): copy.

b) Within fifteen days from the date of receipt of complete and valid documents, the head of the Party-affiliated agency or unit managing and using the assets considers and decides on the conversion of asset usage functions.

The main content of the Decision on the conversion of asset usage functions includes:

Name of the agency or unit whose asset usage functions are being converted;

List of assets being converted in usage functions (name of asset; quantity; area (for land and buildings); current usage purpose, converted usage purpose; reasons for conversion);

Responsibility for implementation.

c) Based on the Decision on the conversion of asset usage functions, the Party-affiliated agency or unit managing and using the assets implements management and use according to the new usage purpose, adjusts information about the assets in the asset ledger of the agency or unit, and reports on asset declarations as prescribed.

4. Procedures and formalities for deciding on the conversion of asset usage functions in cases stipulated in Point b of Clause 2 of this Article are implemented concurrently with the procedures and formalities for transferring and disposing of assets prescribed in this Chapter.

Section 3
DISPOSAL OF ASSETS AT PARTY-AFFILIATED AGENCIES AND UNITS IN
CENTRAL, AUTHORITY, UNIT OF THE PARTY AT PROVINCE LEVEL

Article 24. Forms of handling assets at Party agencies and units

2. Transfer.

3. Transfer to local management and disposal.

4. Sale. The form of sale shall not be applied to land and immovable property attached to land.

5. Liquidation.

6. Destruction.

7. Handling of assets in cases of loss or destruction.

8. Other forms prescribed by law.

Article 25. Recovery of assets at Party agencies and units

1. Assets at Party agencies and units shall be recovered in the following cases:

a) Office premises and public service facilities that have not been continuously used for over 12 months; except where procedures are being carried out to implement investment projects in accordance with the law and such cases do not fall under the recovery provisions of the law on land.

b) Where new office premises or public service facilities are assigned or constructed for replacement purposes.

c) Assets are used beyond the intended recipients, exceed standards and quotas; used for improper purposes, lent out.

d) Transferred, sold, given as gifts, contributed as capital, used as collateral for civil obligations in violation of regulations; used for business purposes, leasing, joint ventures, and cooperation in violation of regulations.

đ) Assets that have been assigned, constructed, or purchased but are no longer needed for use or their utilization is ineffective or the demand for use has decreased due to changes in organizational structure or functions.

e) Replaced due to technical and technological innovation requirements as decided by the competent authority.

g) Party agencies and units voluntarily return assets they manage and use.

h) Other cases prescribed by law.

Authority to decide on the recovery of assets at Party agencies and units

a) The Secretary of the Central Party Office decides or delegates the authority to decide on the recovery of assets at central Party agencies and units.

b) Provincial Party Committees and Municipal Party Committees decide or delegate the authority to decide on the recovery of assets at provincial Party agencies and units.

3. The procedure and formalities for recovery shall be implemented in accordance with the law on the recovery of state assets applicable to state agencies; in which, the superior agency managing and using the assets of the Party agency and unit is determined as the higher budgetary unit (if any) of that agency or unit.

4. Implementation of the recovery decision:

a) The Central Party Office assigns the advisory agency to organize the implementation of the recovery decision for assets decided to be recovered by the Secretary of the Central Party Office.

b) The Provincial Party Committee Office and Municipal Party Committee Office organizes the implementation of the recovery decision for assets decided to be recovered by the Provincial Party Committee, Municipal Party Committee, Provincial Party Standing Committee, Municipal Party Standing Committee, Secretary of the Provincial Party Committee Office, and Secretary of the Municipal Party Committee Office.

c) Agencies and persons with authority not within the scope specified in points a and b of this clause assign tasks to subordinate agencies and units within their management scope to organize the implementation of recovery decisions issued by themselves.

5. In cases of land recovery as prescribed by the law on land, the recovery of land, compensation, support, and handling of land and immovable property attached to land after recovery shall be carried out in accordance with the law on land.

Article 26. Handling and Exploitation of Assets with Recovery Decisions Issued by Competent Authorities

1. The agency assigned the task to organize the implementation of the recovery decision prescribed in Clause 4, Article 25 of this Decree shall be responsible for formulating plans for handling and exploiting recovered assets according to the forms prescribed in Clauses 2 and 3 of this Article, and submitting them for consideration and approval by competent authorities.

2. Forms of asset handling with recovery decisions:

a) Transfer of assets as prescribed in Article 9 of this Decree.

b) Transfer of recovered assets that are houses and land to Party-affiliated public service units and Party-affiliated enterprises for management and exploitation according to the provisions of Clause 10 of this Article. In cases where assets are transferred to Party-affiliated enterprises for management and exploitation, they shall be implemented in a manner that does not increase the capital of the Party at the enterprise; the Party-affiliated enterprise managing and exploiting the assets shall be responsible for managing and calculating depreciation of the assets according to the regulations of the Minister of Finance on the management and calculation of depreciation of fixed assets at agencies, organizations, and units and fixed assets transferred by the State to enterprises for management without being included in the State's share of capital at the enterprise.

Forms prescribed in Clauses 2, 3, 4, 5, and 6 of Article 24 of this Decree.

3. Forms of asset exploitation with recovery decisions: Arranging office premises and operational bases with recovery decisions (including or excluding other assets currently present at those office premises and operational bases) for state agencies, people's armed forces units, public service establishments, Party of Vietnam Communist Central Committee agencies, Vietnam Fatherland Front agencies, and political-social organizations under the Vietnam Fatherland Front to temporarily use during the period when they do not have assets or are undergoing renovation, repair, upgrading, and new construction of office premises and operational bases.

4. Authority, procedures, and formalities for approving plans for handling state assets with recovery decisions according to the forms prescribed in Clauses 2, 3, 4, 5, and 6 of Article 24 of this Decree shall be carried out according to the provisions of Articles 27, 28, 29, 30, and 31 of this Decree. Notably, the proposal for handling assets in the application file for handling shall be replaced by the plan for handling recovered assets formulated by the agency assigned the task to organize the implementation of the recovery decision prescribed in Clause 4 of Article 25 of this Decree; the reason for the proposal is the handling of recovered assets.

5. Authority to approve plans for handling according to the form prescribed in Point b, Clause 2 of this Article, and plans for exploiting assets with recovery decisions according to the form prescribed in Clause 3 of this Article:

a) The Director of the Central Party Office decides or delegates authority to decide on the approval of plans for assets recovered by the agencies and persons authorized as prescribed in Point a, Clause 2 of Article 25 of this Decree.

b) Provincial Party Committees and Municipal Party Committees decide or delegate authority to decide on the approval of plans for assets recovered by the agencies and persons authorized as prescribed in Point b, Clause 2 of Article 25 of this Decree.

6. The agency assigned the task to organize the implementation of the recovery decision prescribed in Clause 4 of Article 25 of this Decree shall be responsible for formulating plans for handling according to the form prescribed in Point b, Clause 2 of this Article, and plans for exploiting assets according to the form prescribed in Clause 3 of this Article, and submitting them for consideration and approval by the agencies and persons authorized as prescribed in Clause 5 of this Article.

Documents submitted for approval of the plan include:

a) The proposal document for approving the plan from the agency assigned the task to implement the organization of the recovery decision: original.

b) Plan for handling assets, plan for exploiting assets (proposing the form of handling and exploitation according to this Article for each asset with a Recovery Decision): original.

c) Recovery decision issued by the agency or person authorized: copy.

d) Other related documents concerning the asset and proposed handling and exploitation plans (if any): copy.

7. Within twenty days from the date of receiving complete valid documents, the agency or person authorized as prescribed in Clause 5 of this Article shall examine and decide on the approval of the handling plan and the exploitation plan for assets or issue a response document in case the handling plan and the exploitation plan for assets are not appropriate.

8. Within thirty days from the date the agency or person authorized as prescribed in Clause 5 of this Article approves the handling plan and the exploitation plan for assets, the agency assigned the task to implement the organization of the recovery decision prescribed in Clause 4 of Article 25 of this Decree shall be responsible for implementing the transfer and acceptance of assets according to the approved handling plan and exploitation plan. The transfer and acceptance of assets shall be recorded in a Protocol according to Model No. 01/TSĐ-BBGN promulgated together with this Decree.

After accepting recovered assets, the agency assigned the task to implement the organization of the recovery decision prescribed in Clause 4 of Article 25 of this Decree shall be responsible for opening a record to track recovered assets, determining the remaining value of fixed assets at the time of handling according to the applicable regulations for state agencies. Costs incurred in managing unrecovered and unhandled assets (costs for protection, preservation, repair, maintenance of assets) shall be paid by the agency assigned the task to implement the organization of the recovery decision prescribed in Clause 4 of Article 25 of this Decree from the regular budget or from legitimate funds of the agency assigned the task to implement the organization of the recovery decision.

9. In cases where temporary use by other agencies, organizations, and units is arranged, during the period of temporary use, such agencies, organizations, and units shall be responsible for using the assets for their intended purposes; they shall pay costs for electricity, water, labor services, protection, renovation, maintenance, and repair expenses (if any) and other related costs (excluding depreciation and amortization costs of assets, and not paying land rental fees) and these costs shall be accounted for in the operating costs of the agencies, organizations, and units or included in the costs of new construction, repair, upgrade, and renovation of office premises and operational bases according to projects and tasks approved by competent authorities.

The improvement and repair (if any) of houses and works during the temporary use period shall be carried out by the agency, organization, or unit using them temporarily in accordance with relevant laws. After the expiration of the exploitation period according to the plan approved by the competent authority or upon a decision on asset management issued by the competent authority, the agency, organization, or unit allocated for temporary use shall be responsible for transferring the assets back to the agency assigned to implement the recovery decision stipulated in Clause 4, Article 25 of this Decree to continue formulating plans for asset management and exploitation in accordance with this provision; the agency, organization, or unit allocated for temporary use shall ensure that the assets transferred are in normal operation and usage.

10. Party-affiliated public service units and Party-affiliated enterprises assigned to manage and exploit assets in accordance with point b, Clause 2 of this Article shall manage and exploit assets in accordance with the following provisions:

a) Exploitation in the form prescribed in Clause 3 of this Article. The exploitation in the form prescribed in Clause 3 of this Article shall be implemented in accordance with the provisions of Clause 9 of this Article.

b) Leasing assets. The determination of lease prices, leasing methods, lease terms, extension of lease terms, maintenance, repair, new construction, renovation, upgrading, and expansion of buildings attached to land at leased premises, and handling of violation cases shall be applied in accordance with the provisions of Government Decree No. 108/2024/NĐ-CP dated August 23, 2024.

The Government's Decree No. 108/2024/NĐ-CP dated August 23, 2024, which stipulates the management, use, and exploitation of state-owned real estate not intended for residential purposes, handed over to local organizations with functions of managing and operating housing for management and exploitation, has been amended and supplemented by Government Decree No. 286/2025/NĐ-CP dated November 3, 2025. Party-affiliated public service units and Party-affiliated enterprises assigned to manage and exploit assets shall be responsible for establishing a rental price list and submitting it for consideration and issuance by the Head of the Central Party Office (for Party-affiliated public service units and enterprises located centrally) or the Provincial Party Committee Standing Committee, Municipal Party Committee Standing Committee (for Party-affiliated public service units and enterprises located locally).

c) The exploitation and leasing of assets must comply with the principles stipulated in points a, b, and c of Clause 2, Article 21 of this Decree and must not impair the right to use land of Party agencies and units, or ownership rights over assets. In cases where new investment is made to enhance the value of assets, the additional asset value automatically belongs to the Party agency or unit with the asset after the exploitation period ends.

d) Party-affiliated public service units and Party-affiliated enterprises assigned to manage and exploit assets shall be responsible for formulating management and exploitation plans for houses and land, reporting to higher-level management agencies (if applicable) for submission to the Head of the Central Party Office (for Party-affiliated public service units and enterprises located centrally) or the Provincial Party Committee Standing Committee, Municipal Party Committee Standing Committee (for Party-affiliated public service units and enterprises located locally) for examination and approval. Management and exploitation plans must be prepared for a five-year forecast and annual exploitation plans. The main contents of the management and exploitation plan include:

Name of the Party-affiliated public service unit/Party-affiliated enterprise exploiting houses and land;

List of houses and land exploited (name, address, quantity, area (land area, building floor area, usable floor area); year put into use; original cost, remaining value according to accounting records);

Exploited house area (attached to land use rights)/house and land area not exploited;

Exploitation form/exploitation term;

Total expected revenue from exploitation/total expected management and exploitation costs (including all costs that the Party-affiliated public service unit or Party-affiliated enterprise must incur to exploit the assets);

Responsibility for implementation.

Other related contents (if any).

Party-affiliated public service units and Party-affiliated enterprises shall carry out exploitation according to the approved management and exploitation plans for houses and land. If there is a need to adjust the content of the approved plan, the Party-affiliated public service unit or Party-affiliated enterprise shall prepare an adjustment plan, report to the higher-level management agency (if applicable) for submission to the competent authority for examination and decision on the adjustment.

đ) The revenue from the management and exploitation of assets managed and exploited by Party-affiliated public service units and Party-affiliated enterprises, after deducting related management and exploitation costs, shall be managed and used as follows:

A portion shall be deposited into the Party budget reserve fund. The Head of the Central Party Office decides the deposit amount into the Party budget reserve fund for centrally located Party-affiliated public service units and Party-affiliated enterprises; the Provincial Party Committee Standing Committee, Municipal Party Committee Standing Committee decides the deposit amount into the Party budget reserve fund for locally located Party-affiliated public service units and Party-affiliated enterprises. The remaining amount after depositing into the Party budget reserve fund shall be used to establish funds in accordance with the financial management regulations of Party-affiliated public service units and Party-affiliated enterprises.

The content and level of expenditure related to asset management and exploitation shall be implemented in accordance with the provisions of Government Decree No. 108/2024/NĐ-CP.

In cases where the Head of the Central Party Office, Provincial Party Committee Standing Committee, or Municipal Party Committee Standing Committee stipulates activity expense standards for Party-affiliated public service units and Party-affiliated enterprises based on a percentage of total rental income, the preparation and settlement of such expenses shall be carried out according to the specified percentage. Party-affiliated public service units and Party-affiliated enterprises may independently use these expenses in compliance with current state financial management regulations; any savings (if any) shall be managed and used under the financial mechanism of Party-affiliated public service units and Party-affiliated enterprises.

e) The handling of houses and land transferred to Party-affiliated public service units and Party-affiliated enterprises for management and exploitation shall be carried out in accordance with the provisions of Articles 25, 27, 28, and 30 of this Decree. The management and utilization of the proceeds from the handling of houses and land transferred to Party-affiliated public service units and Party-affiliated enterprises shall be carried out in accordance with the regulations applicable to Party agencies as stipulated in Article 34 of this Decree.

g) Party-affiliated public service units and Party-affiliated enterprises are entitled to reimbursement for expenses incurred for new construction, upgrading, expansion, renovation, and repair during the period they were assigned to manage and exploit assets according to the approved asset management and exploitation plan but the assets were reclaimed prematurely. The source of funds for reimbursement shall be drawn from the Party budget reserve fund in accordance with the Management and Utilization Regulations and shall not exceed the allocated expenses for the remaining exploitation period as approved by the competent authority.

Article 27. Transfer of Assets at Party Agencies and Units

1. Assets at Party agencies and units may be transferred in the following cases:

a) When there is a change in the managing agency, organizational structure, or administrative level.

b) From surplus locations to deficit locations based on the standards and usage quotas for assets established by the competent authority.

c) When transferring assets results in higher utilization efficiency.

d) When Party agencies and units manage and utilize assets but do not have a regular need for them.

đ) Other cases as prescribed by law.

2. Authority to decide on the transfer of assets from Party agencies and units to the Communist Party of Vietnam's agencies, state agencies, public service units, people's armed forces units, the Vietnam Fatherland Front, and political-social organizations under the Vietnam Fatherland Front:

a) The Director of the Central Party Office decides or delegates the authority to decide on the transfer of assets between central Party agencies and units.

b) The Director of the Central Party Office decides on the transfer of assets from central Party agencies and units to administrative units and public service units under the National Academy of Political Science and Public Administration based on the proposal of the Academy's Director; to central Party committees based on the proposal of the central Party committee; to Party agencies and units at provincial levels based on the proposal of the Provincial Party Committee Standing Committee or Municipal Party Committee Standing Committee; and to other agencies, organizations, and units based on the proposal of the Minister or Head of a central agency, or the Chairman of the People's Committee of the province concerned.

c) Provincial Party Committees and Municipal Party Committees decide or delegate the authority to decide on the transfer of assets at provincial-level Party agencies and units.

3. Authority to decide on the transfer of assets in special cases:

a) Transferring assets to support organizations that are tasked by the Party and State according to the laws on associations:

The Director of the Central Party Office decides on the transfer of assets from central Party agencies and units;

Provincial Party Committees and Municipal Party Committees decide or delegate the authority to the Provincial Party Committee Standing Committee or Municipal Party Committee Standing Committee to decide on the transfer of assets from provincial-level Party agencies and units;

The transfer of office premises to organizations that are tasked by the Party and State shall be carried out when such organizations do not have office premises and local property management and business entities, or Party-affiliated public service units, or Party-affiliated enterprises managing and exploiting assets do not have suitable real estate funds to lease to these organizations in accordance with the Government's regulations on the management, use, and exploitation of state-owned real estate not intended for residential purposes, which are entrusted to local property management and business entities to manage and exploit.

b) Transferring assets to state-owned enterprises holding 100% of the charter capital, Party-affiliated enterprises, and the Social Policy Bank through an increase in the enterprise's capital, or transferring assets to extrabudgetary financial funds:

The Director of the Central Party Office decides on the transfer of assets from central Party agencies and units after obtaining the agreement of the Secretary of the Central Party Secretariat's Standing Committee upon the proposal of the State Capital Representative Agency at the enterprise (in the case of transferring to state-owned enterprises holding 100% of the charter capital), the Party Capital Representative Agency at the enterprise (in the case of transferring to Party-affiliated enterprises at the provincial level), the General Director of the Social Policy Bank (in the case of transferring to the Social Policy Bank), and the Extrabudgetary Financial Fund Management Agency (in the case of transferring to extrabudgetary financial funds);

Provincial Party Committees and Municipal Party Committees decide or delegate the authority to the Provincial Party Committee Standing Committee or Municipal Party Committee Standing Committee to decide on the transfer of assets from provincial-level Party agencies and units according to the proposal of the State Capital Representative Agency at the enterprise (in the case of transferring to state-owned enterprises holding 100% of the charter capital), the Party Capital Representative Agency at the enterprise (in the case of transferring to Party-affiliated enterprises at the central level), the General Director of the Social Policy Bank (in the case of transferring to the Social Policy Bank), and the Extrabudgetary Financial Fund Management Agency (in the case of transferring to extrabudgetary financial funds).

4. The procedures for transferring assets at Party agencies and units shall be carried out in accordance with the laws on the transfer of state assets applicable to state agencies; in which, the superior management agency of the Party agency or unit managing and utilizing the assets shall be considered as the superior budget (if any) of the Party agency or unit managing and utilizing the assets.

Article 28. Transfer of Assets from Party Agencies and Units to Local Management and Disposal

1. The transfer of assets from Party agencies and units to local management and disposal shall apply to assets that are office premises, public service facilities, and other assets currently located at such premises and facilities which the Party agencies and units no longer have a need to use.

2. Authority to decide on the transfer of assets from Party agencies and units to local management and disposal:

a) The Director of the Central Party Office decides on the transfer of assets from Party agencies and units at the central level to the provincial People's Committee for management and disposal.

b) Provincial Party Committees and Municipal Party Committees decide or delegate authority to the Provincial Party Standing Committees and Municipal Party Standing Committees to decide on the transfer of assets from Party agencies at the provincial level to the provincial People's Committee for management and disposal.

3. Procedures and formalities for deciding on the transfer, and the handling of assets after their transfer to local management and disposal shall be carried out in accordance with regulations on the transfer of state assets applicable to state agencies as stipulated in the Law on State Asset Management and Usage, Decree No. 186/2025/NĐ-CP; in which, the superior agency managing and using the assets of the Party agency or unit is determined as the upper-level budgetary unit (if any) of the Party agency or unit managing and using the assets. The Chairman of the provincial People's Committee is responsible for assigning the task of receiving transferred assets to relevant local agencies (specialized agencies under the provincial People's Committee, land development organizations, local organizations with functions of managing and operating real estate, district People's Committees).

Article 29. Sale of Assets at Party Agencies and Units

1. Assets at Party agencies and units (excluding land and assets attached to land) may be sold in the following cases:

a) Assets subject to recovery according to Article 25 of this Decree shall be disposed of through sale.

b) Party agencies and units managing and using assets no longer have a need to use or reduce their need due to organizational changes or changes in functions and tasks, and other reasons, and cannot be handled through recovery, reassignment, or transfer to local management and disposal.

2. Authority to decide on the sale of assets at Party agencies and units:

a) The Director of the Central Party Office decides or delegates authority to decide on the sale of fixed assets meeting the criteria at Party agencies and units at the central level, except in the case provided for in point d of this clause.

b) Provincial Party Committees and Municipal Party Committees decide or delegate authority to decide on the sale of fixed assets meeting the criteria at Party agencies and units at the provincial level, except in the case provided for in point d of this clause.

c) Party agencies and units managing and using assets (except in the case provided for in point d of this clause) decide to sell:

Fixed assets meeting the criteria as classified by the Director of the Central Party Office.

Non-fixed assets not meeting the criteria.

d) Self-financed public service units of the Party decide to sell assets at their own units when they fully cover regular expenses and investment costs.

3. Forms of sale, procedures and formalities for deciding on the sale, and the organization of asset sales at Party agencies and units shall be carried out in accordance with legal provisions on the sale of state assets applicable to state agencies; in which, the superior agency managing and using the assets of the Party agency or unit is determined as the upper-level budgetary unit (if any) of the Party agency or unit managing and using the assets.

Article 30. Liquidation of Assets at Party Agencies and Units

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

a) Assets that have exceeded their useful life as prescribed by law (the period for calculating asset depreciation under management regulations, depreciation of fixed assets at agencies, organizations, or units, or the expiration of the asset's service life or usage frequency as prescribed by law).

b) Assets that have not yet exceeded their useful life but are damaged beyond repair or the repair is not cost-effective (estimated repair costs exceed 30% of the original cost if the original cost can be determined, or exceed 30% of the investment value for constructing or purchasing new assets of the same type with equivalent technical standards, quality, and origin at the time of liquidation if the original cost cannot be determined).

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

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

a) Demolition and cancellation. Recovered materials and supplies from demolition and cancellation that are still usable may be transferred, sold, or continue to be used if needed; the handling of recovered materials and supplies from demolition and cancellation shall be carried out in accordance with Clause 2 of Article 19 of this Decree.

b) Sale. The liquidation form of sale shall not apply to assets such as land use rights, houses, or buildings attached to land.

3. The authority to decide on the liquidation of assets shall be implemented in accordance with Clause 2 of Article 29 of this Decree.

4. The procedures, formalities, and organization of asset liquidation at Party agencies and units shall be carried out in accordance with the provisions of the Law on Management and Use of State Assets and Decree No. 186/2025/NĐ-CP regarding the liquidation of state assets applicable to state agencies; in which, the superior management agency of the Party agency or unit managing and using the assets shall be considered as the higher budgetary unit (if any) of the Party agency or unit managing and using the assets.

5. In cases where assets must be demolished or canceled to implement an investment project approved by the competent agency or person with authority (assets to be demolished or canceled are reflected on the basic design drawings or construction drawings or in the project proposal or in the decision approving the economic and technical report or in the decision approving the project), or to clear land when the State recovers land, the Party agency or unit managing and using the assets does not need to follow the procedure of reporting to the competent agency or person with authority to decide on the liquidation of assets. The demolition and cancellation of assets shall be carried out as follows:

a) Demolition and cancellation of assets to implement an investment project approved by the competent agency or person with authority:

If the Party agency or unit managing and using the assets is the project investor implementing the project, based on the demolition and cancellation content or land clearance content of the project approved by the competent agency or person with authority, the Party agency or unit managing and using the assets shall organize the implementation of the demolition and cancellation in accordance with the regulations applicable to state agencies and the content of the project approved by the competent agency or person with authority; the handling of recovered materials and supplies from the demolition and cancellation shall be carried out in accordance with Clause 2 of Article 19 of this Decree;

If the Party agency or unit managing and using the assets is not the project investor, the Party agency or unit managing and using the assets shall be responsible for transferring the assets to the Project Management Board/Project Investor to implement the project; the transfer shall be recorded in a Memorandum. Based on the Memorandum of asset transfer, the Party agency or unit managing and using the assets shall record the reduction of assets in accordance with the regulations; the Project Management Board/Project Investor shall be responsible for organizing the implementation of the demolition and cancellation of assets to implement the project in accordance with the regulations applicable to state agencies and the project approved by the competent agency or person with authority; the handling of recovered materials and supplies from the demolition and cancellation shall be carried out in accordance with Clause 2 of Article 19 of this Decree;

Demolition and cancellation costs shall be included in the project implementation costs; any proceeds from the handling of recovered materials and supplies (if any) shall be managed and used in accordance with the approved project (in case the project specifies the management of proceeds from the handling of recovered materials and supplies) or shall be deposited into the state budget (in case the project does not specify the management of proceeds from the handling of recovered materials and supplies).

b) Demolition and cancellation of assets to clear land when the State recovers land:

The Party agency or unit with assets to be liquidated shall be responsible for transferring the assets to be demolished or canceled to the organization responsible for compensation and land clearance; the transfer shall be recorded in a Memorandum. Based on the Memorandum of asset transfer, the Party agency or unit with assets to be liquidated shall record the reduction of assets in accordance with the regulations; the organization responsible for compensation and land clearance shall carry out compensation, support, land clearance, and asset handling in accordance with the laws on land.

6. In cases where houses or buildings are constructed for temporary use within a certain period as decided by the competent agency or person with authority or approved by the competent agency or person with authority through a project, after the end of the temporary use period, the Party agency or unit managing and using the assets or the Project Management Board/Project Investor (in cases where the Party agency or unit managing and using the assets is not the project investor) shall be responsible for organizing the implementation of demolition and cancellation in accordance with the regulations applicable to state agencies; there is no need to follow the procedure of reporting to the competent agency or person with authority to decide on the liquidation of assets as stipulated in this Article. The handling of recovered materials and supplies from the demolition and cancellation shall be carried out in accordance with Clause 2 of Article 19 of this Decree.

Article 31. Destruction of Assets at Party Agencies and Units

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

2. The authority to decide on the destruction of assets shall be implemented in accordance with the provisions of Clause 2, Article 29 of this Decree.

3. The procedures and organization for the destruction of assets at Party agencies and units shall be carried out in accordance with the provisions of laws on the destruction of public assets applicable to state agencies; in which, the superior management agency of the Party agency or unit managing and using the assets shall be determined as the higher budgetary unit (if any) of the Party agency or unit managing and using the assets.

4. The funds for the destruction of assets at Party agencies and units shall be allocated in the annual budget estimate or from the party reserve fund in accordance with the provisions of the law and regulations on the management and use of the party reserve fund.

Article 32. Handling of Assets at Party Agencies and Units in Cases of Loss or Destruction

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

a) To report to the agency or person with the authority specified in Clause 2 of this Article about the loss or destruction of the assets and the responsibility of related collectives and individuals.

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

2. The authority to decide on the handling of assets in cases of loss or destruction shall be implemented in accordance with the provisions of Clause 2, Article 29 of this Decree.

3. In cases where the loss or destruction of assets is compensated by an insurance company or related organizations or individuals, the Party agency or unit with the assets shall account for the increase and manage and use the compensated assets in accordance with the provisions (in cases of compensation in kind); in cases of compensation in cash, the management and use of the compensation money for investment in construction, purchase, and replacement of assets shall be carried out in accordance with Articles 10, 11, and 12 of this Decree.

4. The procedures for handling assets at Party agencies and units in cases of loss or destruction shall be carried out in accordance with the provisions of laws on the handling of public assets in cases of loss or destruction applicable to state agencies; in which, the superior management agency of the Party agency or unit managing and using the assets shall be determined as the higher budgetary unit (if any) of the Party agency or unit managing and using the assets.

Article 33. Handling of Assets at Party Agencies and Units in Cases of Merger, Consolidation, Division, Dissolution, or Termination of Operations

The handling of assets at Party agencies and units in cases of merger, consolidation, division, dissolution, or termination of operations shall be carried out in accordance with the provisions applicable to state agencies stipulated in Decree No. 186/2025/NĐ-CP. The handling of surplus assets after merger, consolidation, division, dissolution, or termination of operations shall be carried out in accordance with the provisions of this Decree.

Article 34. Management and use of funds obtained from the disposal of assets at Party agencies and units

1. The funds obtained from the disposal of assets transferred to the State in kind and assets fully invested, constructed, and purchased with state budget funds, after deducting related expenses and fulfilling financial obligations to the State as prescribed by law, shall be managed as follows:

a) For Party agencies: Deposited into the state budget according to the regulations on state budget management at the National Treasury where the Party agency has an account.

b) For Party-affiliated public service units: Managed and utilized according to the Government's regulations on the financial mechanism for public service units and the Financial Management Regulations for public service units issued by the competent authority of the Party.

2. The funds obtained from the disposal of assets outside the scope specified in Clause 1 of this Article, after deducting related expenses and fulfilling financial obligations to the State as prescribed by law, shall be managed as follows:

a) For Party agencies: Supplementing into the corresponding Party budget reserve fund at each level; in cases where there is no Party budget reserve fund, it shall be paid into the Party budget reserve fund of the immediate higher level.

b) For Party-affiliated public service units: Managed and utilized according to the Government's regulations on the financial mechanism for public service units and the Financial Management Regulations for public service units issued by the competent authority of the Party.

3. The use of funds deposited into the Party’s reserve fund shall be carried out according to the regulations of the Party.

Section 4

MANAGEMENT AND DISPOSAL OF ASSETS TRANSFERRED BY ORGANIZATIONS AND INDIVIDUALS TO CENTRAL PARTY AGENCIES AND PROVINCIAL PARTY AGENCIES

Article 35. Authority to establish ownership rights over assets transferred by organizations and individuals to the Party

1. The General Office of the Central Committee of the Party decides or delegates the authority to decide on assets transferred by organizations and individuals to central Party agencies.

2. Provincial Party Committees and Municipal Party Committees decide or delegate the authority to decide on assets transferred by organizations and individuals to provincial Party agencies.

Article 36. Procedures for establishing ownership rights over assets transferred by organizations and individuals to the Party

1. For assets voluntarily transferred by organizations and individuals to the Party through gift contracts or other ownership transfer contracts as stipulated in Article 223 of the Civil Code and other relevant laws (if applicable), there is no need to follow the procedures for establishing ownership rights over assets as prescribed in this Decree. The acceptance of gifted assets must comply with the provisions of the law on preventing and combating corruption.

In cases where the assets voluntarily transferred by the owner are consumable items, the receiving Party agency or unit shall be responsible for managing and using them to fulfill their tasks; there is no need to follow the procedures for establishing ownership rights or to prepare and approve asset disposal plans as stipulated herein.

2. For assets voluntarily transferred by organizations and individuals to the Party that do not fall under the circumstances specified in Clause 1 of this Article, the procedures for establishing ownership rights shall be carried out as follows:

a) When organizations and individuals propose to transfer ownership rights over assets, the receiving agency or unit shall base its decision on current legal provisions to determine the appropriateness of accepting the transferred assets and shall bear responsibility for such determination.

b) If it is determined that accepting the transferred assets is appropriate under the law, within seven working days from the date of receipt of the assets, the receiving agency or unit shall be responsible for preparing one set of documents and submitting them to the superior management agency (if any) for submission to the authorized body as stipulated in Article 35 of this Decree to decide on establishing ownership rights over the assets.

The application for establishing ownership rights over assets includes:

Petition requesting establishment of ownership rights over assets: original;

List of types of assets, quantities, volumes, values (if any), and current status of the assets: original;

Documents and materials proving ownership and usage rights of the transferred assets and the form of transfer (if any): copies.

c) Within seven working days from the date of receiving all documents as specified in point b of this clause, the authorized agency or person as stipulated in Article 35 of this Decree shall examine and issue a Decision establishing ownership rights over the assets.

d) If it is determined that transferring the assets is not appropriate under the law, the receiving agency or unit shall refuse to accept the assets; if refusal is not possible, then it shall handle the matter according to points b and c of this clause.

Article 37. Preservation and Disposal of Assets When Transferring to Specific Party Agencies and Units

1. The Party agency or unit proposed to receive assets shall be responsible for receiving and preserving the assets during the waiting period for disposal, except in cases where the owner voluntarily transfers ownership rights and the receiving agency or unit has a different agreement.

2. Establishing a plan for asset disposal:

Based on standards, quotas, management and usage regulations for assets, the Party agency or unit receiving the assets shall establish an asset disposal plan together with the application file for establishing ownership rights over the assets as stipulated in Clause 2, Article 36 of this Decree, and report to the higher budgetary unit of the Party agency or unit (if there is a higher budgetary unit) to submit to the competent authority specified in Clause 3 of this Article for examination and decision according to the following forms:

a) In cases where transferred assets are suitable for the recipient entity, conditions, standards, and quotas as prescribed by law, they shall be assigned or reallocated to the Party agency or unit receiving them for management and use; in cases where there are no provisions regarding standards and quotas, the competent authority specified in Clause 3 of this Article shall decide on the assignment or reallocation to the Party agency or unit receiving them for management and use if such reception is necessary to serve the work of the agency or unit.

b) In cases where transferred assets are not suitable for the recipient entity, conditions, standards, and quotas as prescribed by law, they shall be disposed of through assignment or reallocation to another agency or unit for management and use, or other forms as prescribed in this Decree.

3. Authority to Approve the Disposal Plan: The authority specified in Article 35 of this Decree that decides on establishing ownership rights over assets has the authority to approve the asset disposal plan.

The value of the assets serving as the basis for the competent authority deciding on the disposal plan shall be determined based on the documentation provided by the organization or individual transferring ownership rights (information about the asset value recorded in the accounting books of the transferring party, purchase invoices). In cases where the documentation does not provide a basis for determining the asset value, the Party agency or unit receiving the assets shall hire a business to appraise the value or establish a Valuation Committee to determine the asset value as the basis for the competent authority deciding on the disposal plan. If a Valuation Committee is established, the head of the Party agency or unit receiving the assets or the authorized representative shall serve as the Chairman; other members include representatives from relevant specialized departments of the receiving agency or unit, representatives from the financial authority at the location where the asset is being processed, and representatives from other related agencies.

4. For assets disposed of through assignment or reallocation: The Party agency or unit assigned or reallocated the assets shall be responsible for recording the increase in assets, managing and using the assets in accordance with this Decree and relevant laws.

5. For assets disposed of through other methods: Implementation shall be carried out in accordance with the corresponding provisions for each method in this Decree.

Article 38. Preservation and Disposal of Assets When Transferring to Unspecified Party Organs or Units for Management and Use

1. The competent agency under the Central Party Office (in cases where assets are transferred to the Central Party Office, central Party organs or units) or the Provincial Party Committee Office (in cases where assets are transferred to provincial or city Party Committees) shall be responsible for receiving and preserving the assets during the period awaiting disposal.

2. The agency specified in Clause 1 of this Article shall develop a plan for disposing of the assets together with one set of documents requesting establishment of ownership rights, and submit it to the agency or person with authority specified in Clause 3 of this Article for examination and decision-making according to the following forms:

a) Transfer or reassign to Party organs or units, state agencies, public service organizations, people's armed forces units, the Vietnam Fatherland Front and its affiliated political-social organizations.

b) Sell.

c) Transfer to public service organizations of the Party or Party enterprises for management and exploitation in accordance with Clause 10 of Article 26 of this Decree.

d) Other forms (other than those specified in points a, b, and c of this clause) in accordance with this Decree.

3. Authority to Approve the Disposal Plan: The authority specified in Article 35 of this Decree that decides on establishing ownership rights over assets has the authority to approve the asset disposal plan.

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

The value of the asset serving as the basis for the agency or person with authority to decide on the disposal plan shall be determined based on the documents provided by the organization or individual transferring ownership rights (information about the asset value has been recorded in the accounting books of the transferring party, purchase invoices). In cases where there is no basis to determine the asset value from the documents, the agency specified in Clause 1 of this Article shall hire a valuation company or establish a Valuation Council to determine the asset value as the basis for the agency or person with authority to decide on the disposal plan. If a Valuation Council is established, the head of the agency specified in Clause 1 of this Article or the authorized representative shall serve as Chairman; other members include representatives from relevant specialized departments of the agency specified in Clause 1 of this Article, financial authorities at the location where the asset is being disposed, and representatives from other related agencies.

4. For assets disposed of through transfer or reassignment: The Party organ or unit receiving the transfer or reassignment shall be responsible for recording the increase in assets and managing and using them in accordance with the law.

5. For assets disposed of through sale: Implementation shall be in accordance with Article 29 of this Decree. The proceeds from selling the assets, after deducting costs related to receiving and disposing of the assets, shall be added to the Party budget reserve fund corresponding to each level.

6. For assets disposed of through transfer to public service organizations of the Party or Party enterprises for management and exploitation: Management and exploitation shall be carried out in accordance with Clause 10 of Article 26 of this Decree.

7. For assets disposed of through other forms: Implementation shall be in accordance with the provisions regarding corresponding forms in this Decree.

Chapter III
MANAGEMENT AND USE OF ASSETS AT THE CENTRAL PARTY COMMITTEE,
NATIONAL POLITICAL INSTITUTE OF HO CHI MINH,
PROVINCE PEOPLE'S COMMITTEE PARTY COMMITTEE,
PARTY ORGAN OR UNIT AT THE COMMUNE LEVEL

Article 39. Management and use of assets at the Central Party Committee, Party Committees of Provincial People's Councils, and Party agencies and units at the commune level

1. The management and use of assets at the Central Party Committee, Party Committees of Provincial People's Councils, and Party offices at the commune level shall be carried out in accordance with the regulations on the management and use of state assets applicable to state agencies as stipulated in the Law on Management and Use of State Assets, Decree No. 186/2025/NĐ-CP, and Clause 2 of this Article. The management and use of assets at Party-affiliated public service units at the commune level shall be carried out in accordance with the regulations on the management and use of state assets applicable to public service units as stipulated in the Law on Management and Use of State Assets, Decree No. 186/2025/NĐ-CP, and Clause 2 of this Article.

2. The authority to decide on the allocation of funds for the use of assets, operation management, common use of assets, exploitation, disposal of assets, and handling of materials recovered from maintenance, repair, demolition, and cancellation of assets at the Central Party Committee, Party Committees of Provincial People's Councils, and Party agencies and units at the commune level, and approval of the project using assets at Party-affiliated public service units at the commune level for business purposes, leasing, joint ventures, and joint operations:

a) The Central Party Committee decides or delegates the authority to decide on the allocation of funds for the use of assets, operation management, common use of assets, exploitation, disposal of assets, and handling of materials recovered from maintenance, repair, demolition, and cancellation of assets managed and used by the Central Party Office (except in cases provided for in point e of this clause).

b) The Party Committee of the Provincial People's Council decides or delegates the authority to decide on the allocation of funds for the use of assets, operation management, common use of assets, exploitation, disposal of assets, and handling of materials recovered from maintenance, repair, demolition, and cancellation of assets managed and used by the Party Committee of the Provincial People's Council (except in cases provided for in point d of this clause).

c) The Party Committee at the commune level decides or delegates the authority to decide on the allocation of funds for the use of assets, operation management, common use of assets, exploitation, disposal of assets, and handling of materials recovered from maintenance, repair, demolition, and cancellation of assets managed and used by Party agencies and units at the commune level (except in cases provided for in point d of this clause), and approves the project using assets at Party-affiliated public service units at the commune level for business purposes, leasing, joint ventures, and joint operations.

d) The Chairman of the Provincial People's Council decides to transfer assets managed and used by the Party Committee of the Provincial People's Council, Party agencies and units at the commune level to other central or local agencies, organizations, and units under the proposal of the Standing Committee of the Party Committee of the Provincial People's Council, the Standing Committee of the Party Committee at the commune level, and the Minister, Head of the central agency, and the Chairman of the Provincial People's Council concerned.

đ) The Director of the National Assembly Office decides to recover assets managed and used by the National Assembly Party Office; the Minister, Director of the Government Office decides to recover assets managed and used by the Government Party Office; the Permanent Standing Committee of the Vietnam Fatherland Front Central Committee decides to recover assets managed and used by the Party Office of the Vietnam Fatherland Front and central mass organizations (except in cases provided for in point e of this clause).

e) The Chairman of the Provincial People's Council decides to recover office premises managed and used by the Central Party Committee within its jurisdiction.

Article 40. Management and Use of Assets at Administrative Agencies and Public Service Units under the National Academy of Political Studies Ho Chi Minh

1. The management and use of assets at administrative agencies under the National Academy of Political Studies Ho Chi Minh shall be carried out in accordance with the provisions applicable to Party agencies under Chapter II of this Decree and the provisions set forth in Clauses 2, 3, and 4 of this Article. The management and use of assets at public service units under the National Academy of Political Studies Ho Chi Minh shall be carried out in accordance with the provisions applicable to Party units under Chapter II of this Decree and the provisions set forth in Clause 3 and Clause 5 of this Article.

2. The exploitation of assets at administrative agencies under the National Academy of Political Studies Ho Chi Minh shall be carried out in accordance with the provisions on the exploitation of state-owned assets applicable to state agencies and the following provisions:

a) Administrative agencies under the National Academy of Political Studies Ho Chi Minh may exploit assets such as student dormitories for students and trainees of administrative agencies and public service units under the National Academy of Political Studies Ho Chi Minh, as well as for civil servants and employees of state agencies, public service units, people's armed forces units, Party agencies, Vietnam Fatherland Front agencies, and political-social organizations affiliated with the Vietnam Fatherland Front; exploit assets such as conference halls, lecture halls, classrooms, physical education facilities to serve students, trainees, civil servants, and employees of state agencies, public service units, Party agencies, Vietnam Fatherland Front agencies, and political-social organizations affiliated with the Vietnam Fatherland Front.

b) In cases where exploitation is conducted as provided in point a of this Clause, administrative agencies under the National Academy of Political Studies Ho Chi Minh may collect a fee to cover electricity, water, labor costs, and other directly related operational costs during the exploitation period, excluding depreciation costs of fixed assets.

3. Authority to decide on the transfer of assets, allocation of asset usage funds, joint use of assets, exploitation, disposal of assets, and handling of materials recovered from maintenance, repair, demolition, and abolition of assets at administrative agencies and public service units under the National Academy of Political Studies Ho Chi Minh, approval of plans to use assets at public service units under the National Academy of Political Studies Ho Chi Minh for business purposes, leasing, joint ventures, and joint operations:

a) The Director of the National Academy of Political Studies Ho Chi Minh decides or delegates authority to decide on the allocation of asset usage funds, joint use of assets, exploitation, disposal of assets, and handling of materials recovered from maintenance, repair, demolition, and abolition of assets at administrative agencies and public service units under the National Academy of Political Studies Ho Chi Minh, and approves plans to use assets at public service units under the National Academy of Political Studies Ho Chi Minh for business purposes, leasing, joint ventures, and joint operations, except in cases stipulated in points b, c, d, and đ of this Clause.

b) The Director of the National Academy of Political Studies Ho Chi Minh decides:

Transfer assets invested in construction, purchased, or subject to recovery decisions managed by the National Academy of Political Studies Ho Chi Minh to administrative agencies and public service units under the National Academy of Political Studies Ho Chi Minh;

Article transferring assets at administrative agencies and units under the National Academy of Political Science to other central or local agencies and organizations for management shall be carried out according to the proposal of the Minister, the head of the central agency, or the Chairman of the People's Committee of the province concerned.

Transfer of assets at administrative agencies and units under the National Academy of Political Science to the management and disposal by the People's Committee of the province.

c) Self-financing units under the National Academy of Political Science decide on the exploitation, sale, liquidation, destruction, and disposal of assets in cases of loss, damage, or disposal of materials recovered from maintenance, repair, demolition, or abolition of assets within their own units.

d) Administrative agencies under the National Academy of Political Science decide on the common use of assets within their own agencies.

đ) Administrative agencies and self-financing units under the National Academy of Political Science decide on the sale, liquidation, destruction, and disposal of assets in cases of loss or damage when such assets do not meet the criteria for fixed assets, and the disposal of materials recovered with a value below 10 million dong from maintenance, repair, demolition, or abolition of assets within their own units, except for cases stipulated in point c of this clause.

4. The management and use of funds obtained from the exploitation and disposal of assets at administrative agencies under the National Academy of Political Science shall be implemented according to regulations applicable to state agencies; in cases where administrative agencies under the National Academy of Political Science apply special financial mechanisms, the management and use of funds obtained from the exploitation and disposal of assets shall be implemented according to the financial mechanism applicable to those agencies.

5. The management and use of funds obtained from the exploitation and disposal of assets at self-financing units under the National Academy of Political Science shall be implemented according to regulations applicable to public service units.

Article 41. Management and disposal of assets transferred by organizations and individuals to the Central Party Committee, Provincial Party Committees, Party agencies and units at the commune level, and administrative agencies and self-financing units under the National Academy of Political Science.

1. Assets voluntarily transferred by organizations and individuals to the Central Party Committee, Provincial Party Committees, Commune-level Party Committees, administrative agencies, and self-financing units under the National Academy of Political Science shall establish full ownership rights and be managed and disposed of according to the Government's regulations on the authority and procedures for establishing full ownership rights over assets and the disposal of assets with established full ownership rights. However, the authority to decide on the establishment of full ownership rights and the authority to decide on the disposal plan of assets shall be implemented according to the provisions of Clause 2 of this Article.

2. Authority to decide on the establishment of full ownership rights and the disposal plan of assets:

a) The Director of the National Academy of Political Science decides or delegates the authority to decide on assets voluntarily transferred by organizations and individuals to administrative agencies and self-financing units under the National Academy of Political Science.

b) The Central Party Committee decides or delegates the authority to decide on assets voluntarily transferred by organizations and individuals to the Central Party Committee.

c) The Provincial Party Committee decides or delegates the authority to decide on assets voluntarily transferred by organizations and individuals to the Provincial Party Committee.

d) The Commune-level Party Committee decides or delegates the authority to decide on assets voluntarily transferred by organizations and individuals to Party agencies and units at the commune level.

Chapter IV
ASSET REPORT AT
THE COMMUNIST PARTY OF VIETNAM ORGANIZATION

Article 42. Asset Report at the Communist Party of Vietnam's Agency

1. Agencies and units of the Party managing and using assets shall conduct accounting and reporting on assets under their management and use in accordance with the provisions of the law.

2. For the following assets, agencies and units of the Party managing and using assets shall be responsible for reporting to the competent authority for unified and centralized management throughout the country:

a) Houses, construction works, and other assets attached to land; land use rights.

b) Cars.

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

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

a) Declaration report on assets.

b) Report on the management and use of assets.

The deadline for reporting, the content of the declaration report on assets, and the report on the management and use of assets at the Communist Party of Vietnam's agency shall be implemented according to the regulations on the report on state assets applicable to state agencies.

4. Reporting procedure for assets at the Communist Party of Vietnam's agency:

a) Central agencies and units of the Party shall send reports to the higher budgetary unit of the Party agency (if any) for consolidation and submission to the Central Party Office; the Central Party Office shall consolidate and submit to the Ministry of Finance.

b) Central Party Committee Office shall send reports to the higher budgetary unit for consolidation and submission to the Ministry of Finance.

c) Administrative agencies and units under the National Academy of Political Science Ho Chi Minh shall send reports to the National Academy of Political Science Ho Chi Minh for consolidation and submission to the Ministry of Finance.

d) Agencies and units of the Party directly subordinate to the Provincial Party Office, units under the provincial party committee, city party committee shall send reports to the Provincial Party Office; the Provincial Party Office shall consolidate and submit to the Department of Finance for consolidation and report to the People's Committee of the province to report to the Ministry of Finance.

đ) The Party Committee Office of the People's Committee of the province shall send reports to the People's Committee Office of the province; the People's Committee Office of the province shall consolidate and submit to the Department of Finance for consolidation and report to the People's Committee of the province to report to the Ministry of Finance.

e) Agencies and units of the Party at the commune level shall send reports to the Commune Party Committee; the Commune Party Committee shall consolidate and submit reports to the Commune People's Committee; the Commune People's Committee shall consolidate and submit to the People's Committee of the province to report to the Ministry of Finance.

g) At the request of the Central Party Office:

The Central Party Committee Office, the National Academy of Political Science Ho Chi Minh shall send reports to the Central Party Office;

The Provincial Party Committee Office, City Party Committee Office shall consolidate the asset report at the Party agency, unit in the locality to report to the Central Party Office.

Chapter V
IMPLEMENTATION

Article 43. Transitional Provisions

1. For assets at the Party's agencies, units of the Party that have decisions on handling by the agency, person with authority according to the law before the effective date of this Decree but have not completed the handling process, continue to implement according to the decision of the agency, person with authority and the provisions of the law before the effective date of this Decree. For office premises, activity bases of the Party's agencies, units and state agencies that have handover plans approved and transferred to the Ministry of Finance, the Party's agencies, units and state agencies shall hand over and transfer to the Ministry of Finance according to the approved plan to report to the Minister of Finance for consideration and decision on handling.

2. For units of the Party that have been approved by the agency, person with authority to use assets for business purposes, leasing, joint ventures, joint operations before the effective date of this Decree but have not signed business contracts, lease contracts, joint venture contracts, joint operation contracts:

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

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

3. For business, lease, joint venture, joint operation contracts signed before the effective date of this Decree in compliance with the law at the time of signing, units of the Party shall continue to implement according to the signed contract. The management and use of funds obtained from the use of assets for business, leasing, joint ventures, joint operations arising from the effective date of this Decree shall be carried out in accordance with the provisions of this Decree.

4. For real estate facilities managed and used by the Communist Party of Vietnam's agencies currently being reorganized and handled in accordance with the law on reorganization and handling of state assets, they shall not be subject to reorganization and handling in accordance with the law on reorganization and handling of state assets from the effective date of this Decree; the management, use, and handling shall be carried out in accordance with the provisions of this Decree.

For real estate facilities that have been approved for reorganization and handling plans in accordance with the law on reorganization and handling of real estate before the effective date of this Decree but have not completed the implementation of the plan, the handling shall be as follows:

a) For real estate facilities that have been approved for continued use, temporary retention for continued use, shall be managed, used, and handled in accordance with the Law on Management and Use of State Assets and this Decree.

b) For real estate facilities that have been approved for recovery, transfer, and transfer to local management and handling:

In case the competent authority has issued a Decision on recovery, transfer, and transfer to local management and handling, continue to implement the remaining steps of the work in accordance with the provisions of this Decree.

In the case where the competent authority has not yet issued a Decision to recover, transfer, or hand over to local management and handling, the Party agency managing and using the premises and land shall base on the approved plan to report to the competent authority to issue a Decision to recover, transfer, or hand over to local management and handling as prescribed in this Decree. If the approved plan is not continued to be implemented, the Party agency managing and using the premises and land shall base on the provisions of this Decree to report to the competent authority for consideration and decision on management and handling in accordance with the provisions of this Decree.

c) For premises and land that have been approved by the competent authority for the sale of assets on land or the transfer of land use rights through auction or direct assignment:

As of July 1, 2025, if the competent authority has decided on the starting price or designated selling price, then the sale may continue and the proceeds from the sale of assets attached to the land or the transfer of land use rights shall be managed and used in accordance with Articles 11 and 18 of Decree No. 167/2017/NĐ-CP dated December 31, 2017 of the Government on the reorganization and handling of state assets, which has been amended and supplemented by Clause 11 and Clause 16 of Article 1 of Decree No. 67/2021/NĐ-CP dated July 15, 2021 of the Government.

If the competent authority has not decided on the starting price or designated selling price, the sale shall be suspended and the management, use, and handling shall be carried out in accordance with the provisions of this Decree. The agency assigned to organize the sale or the agency holding the sold asset shall settle the related expenses arising from the sale from the allocated state budget estimate (including additional allocations) or from the permitted funds of the agency assigned to organize the sale or the agency holding the sold asset.

Article 44. Effective date of implementation

1. This Decree takes effect from the date of issuance.

2. Matters concerning the management and use of assets at the Communist Party of Vietnam's agencies not specifically provided for in this Decree shall be implemented in accordance with the Law on Management and Use of State Assets, detailed implementing regulations of the Law on Management and Use of State Assets, and relevant Party regulations.

3. Amend and supplement some articles of Decree No. 186/2025/NĐ-CP as follows:

a) Amend and supplement Clause 4 of Article 13 as follows:

"4. The authority, procedures, and processes for deciding and organizing the sale of recovered materials during the maintenance and repair of state assets shall be carried out in accordance with Articles 23, 24, 25, 26, and 27 of this Decree and the following provisions:

a) Methods of selling recovered materials:

Auction for recovered materials valued at 50 million VND or more;

Publicly listed price for recovered materials valued between 10 million VND and less than 50 million VND;

Direct assignment for recovered materials valued under 10 million VND.

b) Authority to decide on the sale of recovered materials:

The Minister or Head of a central agency decides or delegates the authority to decide on recovered materials valued at 10 million VND or more within the scope of management of state agencies under their purview.

The Chairman of the People's Committee of a province decides or delegates the authority to decide on recovered materials valued at 10 million VND or more within the scope of management of provincial agencies.

The agency holding state assets decides on recovered materials valued at 10 million VND or more according to the delegation of the Minister or Head of a central agency, or the Chairman of the People's Committee of a province; recovered materials valued under 10 million VND.

c) Determining the value of recovered materials to establish the authority to decide and the method of sale, which also serves as the starting price for auction, publicly listed price, and designated selling price, shall be carried out in accordance with Clause 2 of Article 24 of this Decree. The determination of the value of recovered materials as the basis for establishing the authority and method of sale is calculated based on the total value of all recovered materials when performing maintenance and repair of each asset; in cases of maintenance and repair of multiple assets at once, the value of recovered materials is determined based on the total value of recovered materials from that maintenance and repair session."

b) Bổ sung cụm từ "; việc xác định một đơn vị tài sản để xác định thẩm quyền quyết định bán vật tư, vật liệu thu hồi là toàn bộ vật tư, vật liệu thu hồi được khi phá dỡ từng tài sản; trường hợp một lần phá dỡ, hủy bỏ gồm nhiều tài sản thì xác định là toàn bộ vật tư, vật liệu thu hồi của lần phá dỡ đó và được áp dụng như trường hợp tài sản không xác định được nguyên giá." vào sau cụm từ "theo quy định tại khoản 2 Điều 58 Nghị định này" tại khoản 5 Điều 46.

c) Bổ sung cụm từ "; việc xác định một đơn vị tài sản để xác định thẩm quyền quyết định bán vật tư, vật liệu thu hồi là toàn bộ vật tư, vật liệu thu hồi được khi bảo dưỡng, sửa chữa từng tài sản; trường hợp một lần phá dỡ, hủy bỏ gồm nhiều tài sản thì xác định là toàn bộ vật tư, vật liệu thu hồi của lần bảo dưỡng, sửa chữa đó và được áp dụng như trường hợp tài sản không xác định được nguyên giá." vào sau cụm từ "theo quy định tại khoản 2 Điều 58 Nghị định này" tại khoản 3 Điều 47.

4. Bãi bỏ các quy định sau:

a) Nghị định số 165/2017/NĐ-CP ngày 31 tháng 12 năm 2017 của Chính phủ quy định việc quản lý, sử dụng tài sản của cơ quan Đảng Cộng sản Việt Nam.

b) Điều 15 Nghị định số 125/2025/NĐ-CP ngày 11 tháng 6 năm 2025 của Chính phủ quy định về phân định thẩm quyền của chính quyền địa phương 02 cấp trong lĩnh vực quản lý nhà nước của Bộ Tài chính.

c) Điều 21 Nghị định số 03/2025/NĐ-CP ngày 01 tháng 01 năm 2025 của Chính phủ quy định việc sắp xếp lại, xử lý tài sản công là nhà, đất.

d) Bãi bỏ cụm từ "Học viện Chính trị quốc gia Hồ Chí Minh" tại điểm a khoản 3 Điều 4 Nghị định số 03/2025/NĐ-CP ngày 01 tháng 01 năm 2025 của Chính phủ quy định việc sắp xếp lại, xử lý tài sản công là nhà, đất.

Điều 45. Trách nhiệm thi hành

1. Văn phòng Trung ương Đảng có trách nhiệm:

a) Ban hành văn bản hướng dẫn thực hiện quản lý tài sản tại cơ quan, đơn vị của Đảng ở trung ương.

b) Hướng dẫn, kiểm tra nghiệp vụ về quản lý tài sản tại cơ quan, đơn vị của Đảng ở trung ương.

c) Thực hiện các nhiệm vụ, quyền hạn khác theo quy định của Luật Quản lý, sử dụng tài sản công, quy định tại Nghị định này, pháp luật có liên quan và quy định của Đảng.

2. Học viện Chính trị quốc gia Hồ Chí Minh có trách nhiệm:

a) Ban hành văn bản hướng dẫn thực hiện quản lý tài sản tại cơ quan hành chính, đơn vị sự nghiệp thuộc Học viện Chính trị quốc gia Hồ Chí Minh.

b) Hướng dẫn, kiểm tra nghiệp vụ về quản lý tài sản tại cơ quan hành chính, đơn vị sự nghiệp thuộc Học viện Chính trị quốc gia Hồ Chí Minh.

c) Thực hiện các nhiệm vụ, quyền hạn khác theo quy định của Luật Quản lý, sử dụng tài sản công, quy định tại Nghị định này, pháp luật có liên quan và quy định của Đảng.

3. Văn phòng tỉnh ủy, thành ủy có trách nhiệm:

a) Ban hành văn bản hướng dẫn thực hiện quản lý tài sản tại cơ quan, đơn vị của Đảng ở cấp tỉnh.

b) Hướng dẫn, kiểm tra nghiệp vụ về quản lý tài sản tại cơ quan Đảng Cộng sản Việt Nam ở địa phương.

c) Thực hiện các nhiệm vụ, quyền hạn khác theo quy định của Luật Quản lý, sử dụng tài sản công, quy định tại Nghị định này, pháp luật có liên quan và quy định của Đảng.

4. Cơ quan có thẩm quyền theo quy định của pháp luật và quy định của Đảng thực hiện việc giám sát, kiểm tra, giải quyết các kiến nghị, khiếu nại, tố cáo về tài sản, xử lý các hành vi vi phạm trong quản lý, sử dụng tài sản tại cơ quan Đảng Cộng sản Việt Nam theo quy định của Đảng và pháp luật của Nhà nước.

5. Bộ Tài chính có trách nhiệm phối hợp với Văn phòng Trung ương Đảng trong việc hướng dẫn quản lý, sử dụng tài sản tại cơ quan của Đảng và đơn vị sự nghiệp của Đảng; tổng hợp tình hình quản lý, sử dụng tài sản tại cơ quan của Đảng và đơn vị sự nghiệp của Đảng để thực hiện việc công khai, báo cáo cơ quan, người có thẩm quyền theo quy định của pháp luật.

6. Các cơ quan của Đảng và đơn vị sự nghiệp của Đảng ở trung ương và địa phương, các cơ quan, tổ chức, đơn vị có liên quan chịu trách nhiệm thi hành Nghị định này.

Ban Bí thư Trung ương Đảng;

Thủ tướng, các Phó Thủ tướng Chính phủ;

Các bộ, cơ quan ngang bộ, cơ quan thuộc Chính phủ;

Tỉnh ủy, Thành ủy, HĐND, UBND các tỉnh, thành phố trực thuộc trung ương;

Văn phòng Trung ương và các Ban của Đảng;

Văn phòng Tổng Bí thư;

Học viện Chính trị quốc gia Hồ Chí Minh;

Văn phòng Chủ tịch nước;

Hội đồng Dân tộc và Ủy ban của Quốc hội;

Văn phòng Quốc hội;

Toà án nhân dân tối cao;

Viện kiểm sát nhân dân tối cao;

Kiêm toán nhà nước;

Ủy ban Trung ương Mặt trận Tổ quốc Việt Nam;

Cơ quan trung ương của các tổ chức chính trị - xã hội;

VPCP: BTCN, các PCN, Trợ lý TTg, TGĐ Cổng TTĐT, các Vụ, Cục, đơn vị trực thuộc, Công báo;

Luu: VT, KTTH (2b). 70

Mẫu số 01/TSD-BBGN

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM

Độc lập - Tự do - Hạnh phúc

-----------------------------

BIÊN BẢN BÀN GIAO, TIẾP NHẬN TÀI SẢN

Căn cứ Nghị định số /2026/NĐ-CP ngày tháng năm 2026 của Chính phủ quy định việc quản lý, sử dụng tài sản tại cơ quan Đảng Cộng sản Việt Nam;

Hôm nay, ngày... tháng... năm....., tại ......, việc bàn giao, tiếp nhận tài sản được thực hiện như sau:

B. NỘI DUNG BÀN GIAO, TIẾP NHẬN

1. Danh mục tài sản bàn giao, tiếp nhận²:

2. Các hồ sơ liên quan đến quyền quản lý, sử dụng tài sản bàn giao, tiếp nhận:

3. Trách nhiệm của các bên giao nhận:

a) Trách nhiệm của Bên giao:

b) Trách nhiệm của Bên nhận:

4. Ý kiến của các bên tham gia bàn giao, tiếp nhận:

ĐẠI DIỆN BÊN NHẬN (Ký, ghi rõ họ tên, đóng dấu)

1 Ghi rõ số, ngày, tháng, trích yếu của văn bản làm cơ sở cho việc bàn giao, tiếp nhận: Quyết định của cơ quan, người có thẩm quyền về việc giao, xử lý, khai thác tài sản. Đối với trường hợp bàn giao, tiếp nhận do sáp nhập, hợp nhất, chia tách, giải thể thì ghi văn bản phê duyệt việc sáp nhập, hợp nhất, chia tách, giải thể của cơ quan, người có thẩm quyền. Đối với trường hợp bàn giao tài sản để phá dỡ, hủy bỏ theo dự án được cơ quan, người có thẩm quyền phê duyệt, để giải phóng mặt bằng khi Nhà nước thu hồi đất thì ghi Quyết định phê duyệt dự án, Quyết định thu hồi đất....

2 Căn cứ vào danh mục tài sản bàn giao, tiếp nhận cụ thể, bên giao, bên nhận bổ sung, chỉnh lý nội dung của các cột chỉ tiêu cho phù hợp. Ví dụ: khi bàn giao, tiếp nhận trụ sở làm việc, cơ sở hoạt động sự nghiệp bổ sung cột diện tích đất, diện tích sàn xây dựng nhà; khi bàn giao, tiếp nhận tài sản có quyết định giao, xử lý gắn với việc chuyển đổi công năng sử dụng thì bổ sung cột mục đích sử dụng hiện tại, mục đích sử dụng sau khi chuyển đổi;...