Decree No. 63/2025/NĐ-CP Amending and supplementing some articles of Decree No. 78/2021/NĐ-CP dated August 1, 2021 of the Government on the establishment and management of the Natural Disaster Prevention and Control Fund.

DECREE

Amending and supplementing certain articles of Decree No. 78/2021/NĐ-CP dated August 1, 2021 of the Government on the establishment and management of the Natural Disaster Prevention and Control Fund

Pursuant to the Government Organization Law on February 18, 2025;

Pursuant to the Law on Natural Disaster Prevention and Control dated June 19, 2013; the Law amending and supplementing certain articles of the Law on Natural Disaster Prevention and Control and the Law on Dike Construction dated June 17, 2020;

At the proposal of the Minister of Agriculture and Rural Development;

The Government promulgates this Decree amending and supplementing certain articles of Decree No. 78/2021/NĐ-CP dated August 1, 2021 of the Government on the establishment and management of the Natural Disaster Prevention and Control Fund.

Article 1. Amending and supplementing certain articles of Decree No. 78/2021/NĐ-CP dated August 1, 2021 of the Government detailing the establishment and management of the Natural Disaster Prevention and Control Fund

1. Amend and supplement Clause 2, Article 3 as follows:

"2. The Central Natural Disaster Prevention and Control Fund (hereinafter referred to as the Central Fund) shall be established and managed by the Ministry of Agriculture and Rural Development. The international trading name of the Central Fund is: Vietnam Disaster Management Fund, abbreviated as VNDMF."

2. Amending and supplementing Clause 5 as follows:

"Article 5. Management and operation organization

1. The Ministry of Agriculture and Rural Development shall use the organizational structure of the specialized agency assisting the Ministry of Agriculture and Rural Development in state management of natural disaster prevention and control as the management agency for the Central Fund.

2. The management agency of the Central Fund includes the Director, Deputy Directors, Chief Accountant, civil servants, and officials working on a part-time or secondment basis.

a) The Director of the Central Fund shall be appointed by the Minister of Agriculture and Rural Development. The Director of the Central Fund is the legal representative of the Central Fund; he/she may enter into contracts in accordance with the provisions of the law for certain tasks serving the activities of the fund, and is responsible before the law and the Minister of Agriculture and Rural Development.

b) The Deputy Directors of the Central Fund shall be appointed by the Minister of Agriculture and Rural Development upon the recommendation of the Director of the Central Fund.

c) The Chief Accountant, part-time and seconded civil servants and officials at the management agency of the Central Fund shall be appointed by the Director of the Central Fund in accordance with the provisions of the law.

3. The working system, duties, and powers of the management agency of the Central Fund shall be stipulated in the Regulation on the Organization and Operation of the Central Fund issued by the Minister of Agriculture and Rural Development upon the proposal of the management agency of the Central Fund."

3. Amending and supplementing Article 8 as follows:

"Article 8. Budget planning and final accounts of income and expenditure

1. Annually, the management agency of the Central Fund shall prepare the annual budget plan and the next year's budget plan for submission to the Ministry of Agriculture and Rural Development for consideration and approval.

2. Annually, the management agency of the Central Fund shall prepare the final account report on income and expenditure for submission to the Ministry of Agriculture and Rural Development for review and approval in accordance with the regulations.

3. The Ministry of Agriculture and Rural Development shall send the Ministry of Finance information on the implementation of the annual budget plan, the next year's budget plan, and the final accounts of the Central Fund so that the Ministry of Finance can aggregate and report to the competent authorities in accordance with the regulations."

4. Supplementing Article 8a after Article 8 as follows:

"Article 8a. Accounting, auditing, and asset management systems

The Central Fund shall implement accounting, auditing, and asset management systems as follows:

1. Implement the accounting system in accordance with the laws on accounting applicable to non-budget state financial funds.

2. Manage and use assets in accordance with the laws.

3. Conduct independent audit of financial statements."

5. Amending and supplementing Article 10 as follows:

"Article 10. Relationship between the Central Fund and Provincial Funds

1. Responsibilities of the Central Fund:

a) To regulate funding sources for provincial funds.

b) To receive, manage, and use funds transferred from provincial funds.

2. Responsibilities of provincial funds:

a) To receive, manage, and use funds transferred from the Central Fund.

b) To transfer funds to the Central Fund according to the Prime Minister's Decision.

c) To report the management and use of provincial funds to the Central Fund management agency for consolidation."

6. Amending and supplementing Article 11 as follows:

"Article 11. Management and operation organization

1. The Chairman of the People's Committee of the province shall decide on the establishment of the provincial fund; using the organizational structure of the specialized agency assisting the provincial People's Committee in state management of natural disaster prevention and control as the management agency for the provincial fund.

2. The management agency of the provincial fund includes the Director, Deputy Directors, Chief Accountant, civil servants, and officials working on a part-time or secondment basis.

a) The Director of the provincial fund shall be appointed by the Chairman of the People's Committee of the province. The Director of the provincial fund is the legal representative of the provincial fund; he/she may enter into contracts in accordance with the provisions of the law for certain tasks serving the activities of the fund, and is responsible before the law and the Chairman of the People's Committee of the province.

b) The Deputy Directors of the provincial fund shall be appointed by the Chairman of the People's Committee of the province upon the recommendation of the Director of the provincial fund.

c) The Chief Accountant, part-time and seconded civil servants and officials at the management agency of the provincial fund shall be appointed by the Director of the provincial fund in accordance with the provisions of the law.

3. The working system, duties, and powers of the management agency of the provincial fund shall be stipulated in the Regulation on the Organization and Operation of the provincial fund issued by the Chairman of the People's Committee of the province upon the proposal of the management agency of the provincial fund.

4. The People's Committee of the province shall assign the People's Committees of the district and commune to organize the collection and payment of the fund in accordance with the regulations."

7. Amending and supplementing the introductory clause of Clause 3, Article 12 as follows:

"3. Vietnamese citizens aged 18 years old up to the retirement age as prescribed by law shall contribute annually as follows:"

8. Amending and supplementing Point b, Point d, Point g, and Point h of Clause 1, Article 13 as follows:

"b) Social welfare beneficiaries receiving monthly social assistance; individuals entitled to emergency social assistance under the law on social assistance for social welfare beneficiaries; individuals specified in Point c of Clause 3, Article 12 of this Decree who are 60 years old or older."

"d) Persons with disabilities or reduced work capacity of 21% or more; persons suffering from serious illnesses; persons without civil capacity, persons with difficulties in understanding and controlling their actions, persons with limited civil capacity as prescribed by the Civil Code."

"g) Pregnant women; women nursing children under thirty-six months old."

"h) Members of households classified as poor or near-poor; members of households severely affected by natural disasters, epidemics, fires, explosions, accidents; members of households residing in particularly difficult communes in coastal areas, islands, communes in area III, particularly difficult villages in ethnic minority and mountainous regions, according to the Prime Minister's Decision, the Decision of the Committee for Ethnic Minorities, and other relevant legal documents; ethnic minorities living in communes in areas III, II, and I in ethnic minority and mountainous regions as decided by the Prime Minister, the Committee for Ethnic Minorities, and other relevant legal documents."

9. Amend Clause 4 of Article 15 as follows:

"4. The deadline for establishing and approving the provincial disaster relief fund collection plan: Before May 31 each year."

"Article 17. Authority to disburse funds

1. The People's Committee of the province shall detail the contents and levels of expenditure of the provincial disaster relief fund as stipulated in Article 16 of this Decree at the proposal of the management agency of the provincial disaster relief fund.

2. For the contents and levels of expenditure to implement tasks related to disaster prevention and control outside the contents specified in Clause 1 of Article 16 of this Decree, the Chairperson of the People's Committees at the provincial, district, and commune levels shall implement according to the regulations on the organization and operation of the provincial disaster relief fund.

3. The management agency of the provincial disaster relief fund shall be responsible for compiling the demand for support from the provincial disaster relief fund proposed by the People's Committee at the district level and other agencies and organizations; organizing inspections, reviews, and proposing to the Chairman of the Provincial People's Committee for decision.

4. Implement the transfer to the central fund as provided for in Article 21 of this Decree, and the transfer between provincial disaster relief funds as provided for in Article 23 of this Decree."

11. Amend and supplement Article 18 as follows:

"Article 18. Reporting and finalizing accounts

1. Annually, the management agency of the provincial disaster relief fund shall be responsible for reporting to the Department of Finance the implementation of the financial plan, the next year's financial plan, and the settlement of income and expenditure of the fund for consolidation and reporting to the People's Committee to report to the Provincial People's Council together with the budget estimate and settlement report.

2. The People's Committee of the province shall be responsible for directing the management agency of the provincial disaster relief fund to report the results of fund income and expenditure to the management agency of the central fund before the 25th of each month."

12. Supplement Article 18a after Article 18 as follows:

"Article 18a. Accounting, auditing, and asset management system"

1. Implement the accounting system in accordance with the laws on accounting applicable to non-budget state financial funds.

2. Manage and use assets in accordance with the laws.

3. Conduct independent audit of financial statements."

13. Amend and supplement Article 21 as follows:

"Article 21. Transfer from the provincial disaster relief fund to the central fund

Based on the situation of natural disasters, the need for assistance from localities, and the financial situation of the provincial disaster relief fund at the time of transfer, and the consensus opinion of the People's Committees of the relevant localities, the management agency of the central fund shall report to the Minister of Agriculture and Rural Development to propose to the Prime Minister for consideration of transferring funds from the provincial disaster relief fund to the central fund."

14. Amend and supplement Clause 2 of Article 22 as follows:

"2. The management agency of the central fund shall compile the demand for assistance from localities, report to the Minister of Agriculture and Rural Development to propose to the Prime Minister for consideration of providing funding from the central fund to localities to address the aftermath of natural disasters."

15. Amend and supplement Article 23 as follows:

"Article 23. Transfer between provincial disaster relief funds

1. The Chairman of the People's Committee of the province shall decide on the transfer of funds to assist other localities.

2. The Prime Minister shall decide on the transfer of the fund of one locality to assist another locality in urgent cases upon the proposal of the Ministry of Agriculture and Rural Development and the consensus opinion of the People's Committees of the relevant localities."

16. Amend and supplement Clause 1 of Article 24 as follows:

"1. The Ministry of Agriculture and Rural Development shall be responsible for:

a) Managing, operating, using, settling, and finalizing accounts of the central disaster relief fund.

b) Organizing the mobilization and receipt of voluntary contributions and other lawful sources from domestic and foreign organizations and individuals for the central disaster relief fund.

c) Compiling the results of the management and use of the disaster relief fund periodically and urgently reporting to the Prime Minister.

d) Inspecting and auditing the implementation of laws on the disaster relief fund within its authority."

Article 2. Abolish certain provisions of Decree No. 78/2021/NĐ-CP dated August 1, 2021 of the Government detailing the establishment and management of the Disaster Prevention and Control Fund.

1. Abolish Clause 4, Article 3 and Point a, Clause 2, Article 24.

2. Abolish the phrase "entrusted" in Clause 1, Article 6.

3. Abolish the phrase "supervise" in Clause 2, Article 19; Point b, Clause 2 and Clause 3, Article 24.

Article 3. Transitional Provisions and Effective Date

1. This Decree takes effect from April 19, 2025.

2. The Ministry of Agriculture and Rural Development shall complete the organizational structure for management and operation of the Central Fund; the People's Committees of provinces shall complete the organizational structure for management and operation of the provincial funds in accordance with this Decree within the latest 45 days from the date this Decree takes effect.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of all levels of People's Committees and related agencies, organizations, and individuals shall be responsible for implementing this Decree.