Decree 52/2026/TT-BTC Guiding the content of criteria and conditions for evaluating the completion of tasks in building new rural areas during the period 2026-2030, which falls under the field of state management by the Ministry of Finance

CIRCULAR

Guidance on the Content of Criteria and Conditions for the National Standards on New Rural Areas and the Conditions Specifying Provinces and Cities to Complete Their Tasks in Building New Rural Areas from 2026 to 2030 within the Scope of State Management Functions of the Ministry of Finance

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the Functions, Powers, Tasks, and Organizational Structure of the Ministry of Finance as amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025;

Based on Decision No. 51/2025/QĐ-TTg dated December 29, 2025 of the Prime Minister on the National Standards for New Rural Areas from 2026 to 2030;

In accordance with the proposal by the Director of the Infrastructure Development Department,

The Minister of Finance promulgates this Circular to guide the implementation of certain criteria content and conditions under the National Standards on New Rural Areas and the Conditions Specifying Provinces and Cities to Complete Their Tasks in Building New Rural Areas from 2026 to 2030 within the scope of State management functions of the Ministry of Finance as specified in Annex I and Annex III of Decision No. 51/2025/QĐ-TTg dated December 29, 2025 of the Prime Minister on the National Standards for New Rural Areas from 2026 to 2030, including:

Article 1. Scope of Application

This Circular guides the implementation of certain criteria content and conditions under the National Standards on New Rural Areas and the Conditions Specifying Provinces and Cities to Complete Their Tasks in Building New Rural Areas from 2026 to 2030 within the scope of State management functions of the Ministry of Finance as specified in Annex I and Annex III of Decision No. 51/2025/QĐ-TTg dated December 29, 2025 of the Prime Minister on the National Standards for New Rural Areas from 2026 to 2030, including:

1. Criterion Content Number 3.1: Rate of Increase in Per Capita Income;

2. Criterion Content Number 3.6: Village with Effective Operating Cooperatives;

3. Criterion Content Number 3.9: Activities for the Development of Private Sector Economy Linked to Job Creation and Income Generation for Local Labor Force;

4. Criterion Content Number 3.10: Presence of Industrial Parks Planned, Invested in, and Constructed in Compliance with Legal Requirements;

5. Condition Number 10: Average Annual Growth Rate of the Private Sector Achieving at Least 10%.

Article 2. Applicability

This Circular applies to People's Committees of Provinces and Cities (hereinafter referred to as Provincial People's Committees), People's Committees of Villages, and relevant agencies, organizations, and individuals in the process of implementing the National Standards on New Rural Areas from 2026 to 2030 within the scope of State management functions of the Ministry of Finance.

Article 3. Interpretation of Terms

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

1. Private sector includes: organizations where private individuals hold 100% equity; organizations where private individuals hold between 50% and less than 100% equity; organizations where private individuals hold less than 50% equity but have the largest shareholding ratio; household production units; other individual enterprises.

2. Per capita income of a village is calculated by dividing the total income of all households in the village by the total population of the village for the reporting year.

3. Household income includes all amounts received by members of the household during the reporting year, including:

a) Income from wages and salaries, which include: wages, salaries, and other wage-like payments; remuneration, various monetary or non-monetary benefits in any form; allowances such as seniority allowance, allowance for part-time leadership positions, regional allowance, special allowance, attraction allowance, mobility allowance, hazardous duty allowance, and other special allowances according to profession or job; bonuses; retirement pensions and unemployment benefits, one-time severance payments; regular monthly subsidies according to laws on preferential treatment of veterans, social assistance, monthly subsistence allowances, and other subsidies as per law;

b) Income from production and business activities, which include: income from agricultural, forestry, and fishery operations and non-agricultural, non-forestry, non-fishery production and business services; processing of agricultural, forestry, and fishery products; profits from ownership or participation in the management of enterprises, cooperatives, individual businesses;

c) Other income includes: income from property ownership, financial investments (including: rental income from houses, land, assets, interest on savings deposits, loan interest, dividends, bond interest, income from investment capital); income from external support sources (including: income from unlisted items under point a of this clause, remittances, gifts, donations for household living expenses, scholarships, educational awards, assistance received by those who are sick, injured, or disabled);

d) Non-income receipts include: withdrawals from savings; debt recovery; sale of assets (such as houses, land, other assets); loan advances, provisional payments; capital transfers (transfer of shares in enterprises; transfer of securities and capital under other forms); real estate transfers (transfer of land use rights and attached assets; transfer of ownership or right to use residential properties; transfer of leasehold rights over land, water surface leases, and all forms of real estate transfers); compensation for land expropriation;

d) Income received by households in a lump sum for multiple years must be allocated according to the number of years and only the income corresponding to the reporting year shall be considered.

d) Income that households receive once for several years should be apportioned over the number of years, and only the income corresponding to the reporting year shall be taken into account.

Chapter II

GUIDELINES FOR IMPLEMENTING CERTAIN CRITERIA CONTENTS OF THE NATIONAL STANDARDS FOR NEW RURAL COMMUNITIES AND CONDITIONS FOR PROVINCES, CITIES TO COMPLETE TASKS OF BUILDING NEW RURAL COMMUNITIES IN PHASE 2026-2030

Article 4. Content of Criterion No. 3.1: Rate of Increase in Per Capita Income

1. A commune shall meet the content of Criterion No. 3.1 when the average annual rate of increase in per capita income of the commune over the reporting year reaches at least 9.5% per annum.

a) The rate of increase in per capita income is the percentage increase of the per capita income for the reporting period compared to the per capita income of the same period in the previous year.

b) The rate of increase in per capita income shall be calculated according to the following formula:

Rate of Increase in Per Capita Income (%)

Among which:

Where:

TNBQn: Per capita income of the commune for the year proposed for recognition as a new rural community standard.

TNBQn-1: Per capita income of the commune for the previous year to the year proposed for recognition as a new rural community standard.

c) Data on per capita income shall be collected and compiled from the Household Income Survey of the commune, ensuring sufficient information for criterion No. 3.1.

2. Agency responsible for collection and compilation

a) Lead agency: People's Committee at the provincial level.

b) Co-operating agencies: Provincial statistics; grassroots statistics; relevant departments, committees, and bureaus; People's Committee of the commune; and related units and individuals.

3. Documentation to substantiate implementation results

a) Decision by the Chairman of the People's Committee of the province or city on the issuance of the Household Income Survey Plan for communes within the province or city;

b) Summary report by the People's Committee of the commune on the organization and implementation of the Household Income Survey Plan for the commune, including survey results, compiled data, and calculation of criterion 3.1.

Article 5. Content of Criterion No. 3.6: Commune has effective cooperative societies

1. A commune shall meet the content of Criterion No. 3.6 when it has at least one cooperative society that meets the following requirements:

a) Organized and operating in accordance with the current Cooperative Law;

b) Operating profitably for two consecutive years immediately preceding the year proposed for recognition as a new rural community standard, based on the financial report of the cooperative;

c) Providing at least one type of product or service to formal members that is suitable for each form of cooperative;

d) Having a member scale sufficient according to the regulations of the People's Committee at the provincial level and appropriate to local conditions; the number of members increases by at least 5% per annum (or 10 members annually) over two consecutive years immediately preceding the year proposed for recognition as a new rural community standard.

2. Documentation to substantiate implementation results

a) Confirmation by the People's Committee of the commune regarding the cooperative society’s compliance with the current Cooperative Law;

b) Financial report of the cooperative over two consecutive years immediately preceding the year proposed for recognition as a new rural community standard;

Article 6. Content of Criterion No. 3.9: There are economic activities promoting private sector development on the ground linked to creating employment and income for local workers

1. A commune meets the content of Criterion No. 3.9 when it satisfies the following requirements:

a) Develops a plan and implements support activities for enterprises and individual businesses within its jurisdiction; or organizes and implements support activities for enterprises and individual businesses within its jurisdiction according to tasks assigned by competent authorities;

b) The number of newly established enterprises and individual businesses increases on average by 10% per year or more over two consecutive years immediately preceding the year in which application for recognition as a new rural area is proposed;

c) The number of workers participating in social insurance at enterprises and individual businesses increases by 5% or more compared to the previous year before the year in which application for recognition as a new rural area is proposed.

2. Documentation to substantiate implementation results

a) Decision of the People's Committee of the commune on the plan for implementing support activities for enterprises and individual businesses within its jurisdiction, falling under its authority or assigned by competent authorities with funding;

b) Document or data published by the provincial Department of Finance regarding the implementation result of Criterion at point (b) of Clause 1 of this Article;

c) Document or data published by the provincial social insurance agency regarding the implementation result of Criterion at point (c) of Clause 1 of this Article.

Article 7. Content of Criterion No. 3.10: There is an industrial park planned and developed in compliance with legal provisions

1. A commune meets the content of Criterion No. 3.10 when it satisfies the following requirements:

a) The industrial park is planned on the ground of the commune or inter-commune areas, consistent with the direction for developing functional zones in the provincial master plan as per legal provisions on planning;

b) The industrial park has been established according to legal provisions on investment, industrial park law, economic zone law, and related laws;

c) The land for implementing the industrial park has been acquired by the State and transferred to a public institution or an investor developing infrastructure in accordance with land law.

2. Documentation to substantiate implementation results

a) Decision approving or amending the provincial master plan;

b) Legal document confirming the establishment of the industrial park according to legal provisions on industrial parks, economic zones;

c) Decision allocating or leasing land by competent authority for the area implementing the industrial park in accordance with land law.

Article 8. Condition No. 10: Growth rate of private sector economy

1. Condition No. 10 is deemed met when the average annual growth rate of the private sector economy reaches 10% or more during the evaluation period.

2. The average annual growth rate of the private sector economy during the evaluation period is calculated from the annual development rates of the private sector economy using the following formula:

$\tilde{g}=\sqrt[n]{T_1 \times T_2 \times ... \times T_n}-100$

The annual growth rate of the private sector economy is the increase in gross added value of the private sector economic zone compared to the previous period, measured at constant prices.

$T_n=\frac{VA_{n}^{ss}}{VA_{n-1}^{ss}} \times 100$

Tn is the growth rate of the private sector economy in year n;

VAss is the gross added value of the private sector economic zone for the reporting period at constant prices;

VA_{n-1}^{ss} is the gross added value of the private sector economic zone for the previous year before the reporting period at constant prices.

Where:

Gross Added Value (VA): The final output created by the private sector economy in a certain period. Gross added value is the difference between the total production value and intermediate consumption.

Production Value (GO): The total production value of all sectors of the economy generated by the private sector economy during a certain period. Production value includes intermediate consumption and gross added value.

Intermediate Consumption (IC): The total cost of goods and services used up in the process of production, business operations to create new products within a certain period. Intermediate consumption does not include depreciation/amortization of fixed assets.

Current Prices: The prices used in transactions during the reporting year. Current prices reflect the market value of physical products, services, circulating assets from the production, circulation, distribution process to final use while reflecting the movement of money, finance and payment.

Constant Prices: The current prices of a base year chosen as the reference year. Constant prices are used for research on pure changes in volume and exclude price fluctuations.

3. Compilation and publication period: Yearly

4. Data sources:

a) Economic census;

b) Business survey;

c) Individual business production and operation base survey;

d) Survey for compiling inter-industry balance sheets and calculating intermediate consumption coefficients;

e) Results of national statistical surveys in the National Statistical Program;

f) Administrative data.

5. Agency responsible for collection and compilation:

a) Lead agency: Ministry of Finance (General Statistics Office, Provincial Statistics Office);

b) Coordinating agency: People's Committee at provincial level.

6. Documentation to substantiate compliance

Data published by the Provincial Statistics Office on the average annual growth rate of the private sector economy during the evaluation period.

Chapter III IMPLEMENTATION CONDITIONS

Article 9. Implementation

1. The People's Committee of the province shall, based on the guidance in this Circular, specify the application of the criteria content to each group of communes within its jurisdiction, in accordance with the actual conditions and economic-social development needs of the locality; ensuring that the requirements are not lower than the standards specified in Chapter II of this Circular.

2. The General Statistics Office

a) Shall take the lead in reviewing the provincial people's committee chairman's scheme for investigating per capita income of communes;

b) Shall coordinate with the People's Committee of the province to implement tasks related to compiling indicators of private sector economic growth by province.

3. Provincial Statistics

a) Shall advise the People's Committee of the province on professional and technical matters concerning the collection and compilation of per capita income indicators for communes within the province. It shall direct grassroots statistics to support and guide the implementation of the scheme for investigating per capita income of communes by the commune-level people's committee.

b) Shall publish the results of private sector economic growth rate indicators in the province to serve the evaluation of the completion of rural development tasks from 2026 to 2030.

4. The People's Committee of the commune shall be responsible for implementing the scheme for investigating per capita income of communes and evaluating the implementation results of criterion number 3.1.

Article 10. Implementation Provisions

1. This Circular takes effect on June 27, 2026.

2. In case of any difficulties during implementation, it is requested that relevant agencies, organizations, and individuals promptly report to the Ministry of Finance for research and guidance./.

For reference:

Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers of the Government;

Office of the Central Committee and its Departments;

Office of the General Secretary;

Office of the National Assembly;

Office of the President;

Ethnic Affairs Council and Committees of the National Assembly;

Supreme People's Procuratorate;

Supreme People's Court;

Audit署 (Ministry of Finance);

Vietnam Fatherland Front Central Committee;

Ministries and agencies at the same level;

People's Councils, People's Committees of provinces and cities;

Provincial Departments of Finance;

Legal Document Inspection and Law Implementation Organization

(Ministry of Justice);

Official Gazette;

Ministry of Finance Electronic Information Office;

For the records: VT, VPTHT (706). WB