Decree No. 93/2015/NĐ-CP on the organization and management and operation of defense and security enterprises

This Decree stipulates the organization and management and operation of defense and security enterprises, applicable to state-owned enterprises under the Ministry of National Defense and the Ministry of Public Security. It provides detailed regulations on rights, obligations, organizational structure, reporting systems, recognition of defense and security enterprises.

Số hiệu93/2015/NĐ-CP
Loại văn bảnDecree
Cơ quan ban hànhMinistry of Justice
Người kýNguyễn Tấn Dũng — Thủ tướng
Cập nhật24/06/2026
NgànhInvestment Planning
Lĩnh vựcUncategorized
Ngày ban hành15/10/2015
Ngày áp dụng01/12/2015
Ngày hết hiệu lực01/04/2021
Tình trạngExpired
✦ Tóm lược thông minh

This Decree stipulates the organization and management and operation of defense and security enterprises, applicable to state-owned enterprises under the Ministry of National Defense and the Ministry of Public Security. It provides detailed regulations on rights, obligations, organizational structure, reporting systems, recognition of defense and security enterprises.

Đối tượng áp dụng

Defense and security enterprises; organizations and individuals related to the management and operation of these enterprises.

Các điểm cốt lõi

  • Defense and security enterprises shall be guaranteed adequate resources by the representative body of the owner to fulfill their defense and security tasks; they may use resources for supplementary business activities with approval.
  • The organizational structure of defense and security enterprises shall be decided by the Ministry of National Defense or the Ministry of Public Security, or by the Prime Minister in special cases.
  • Defense and security enterprises are exempted from certain types of taxes and fees; they are supported with funding for labor costs and production activities.
  • The Ministry of National Defense and the Ministry of Public Security are responsible for inspecting and supervising the effectiveness of the operations of defense and security enterprises annually.
  • The Prime Minister decides to recognize or re-recognize defense and security enterprises following an assessment by the Ministry of Planning and Investment.

🌐 Tác động xã hội từ văn bản này

  • Facilitate the production and business activities of defense and security enterprises through tax and fee exemptions; provide financial support.
  • Help ensure national security and stabilize strategically important areas.
  • May create a financial burden on the state budget due to the mentioned support measures.
  • Strengthen effective management and supervision of the operations of defense and security enterprises.

❓ Câu hỏi thường gặp

When can defense and security enterprises use resources for supplementary business activities?

When approved in writing by the representative body of the owner and ensuring certain conditions.

Who decides the organizational structure of defense and security enterprises?

By the Ministry of National Defense or the Ministry of Public Security, or by the Prime Minister in special cases.

What types of taxes are defense and security enterprises exempted from?

Exemption or reduction of land rent, land use fees, and land use taxes for areas serving defense and security tasks.

What is the procedure for re-recognition of defense and security enterprises?

The Ministry of National Defense or the Ministry of Public Security prepares a proposal submitted to the Ministry of Planning and Investment for review; subsequently, the Prime Minister decides on re-recognition according to the specified procedures.

Are defense and security enterprises provided financial support for workers during production suspension?

Yes, the State supports payment of wages for the minimum number of workers required to maintain production lines operational.

Toàn văn

DECREE

On the organization and management and operation of defense and security enterprises,h

___________________

 

Căn cứ Luật T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ficer Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."pursuant to the Government's Resolution dated December 25, 2001;

Pursuant to the Enterprise Law dated June 26, 11 year 2014;

Based on the Law on Management and Use of State Capital for Investment in Production and Business at Enterprises dated June 26,2014, promulgated by the Government,June 2024;energy 11 year 2014;

1. Regarding social housing: The People's Committee of Hanoi City shall base on the urban planning, urban development area on both sides of Vo Nguyen Giap Road, urban development plan, and actual needs to allocate social housing projects within the urban development area on both sides of the road, ensuring the prescribed ratio according to the law.policies 2. Regarding sources of funds for land clearance and infrastructure construction:

h"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."This Decree stipulates the organization and management and operation of defense and security enterprises.on organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Article 1. The purpose of this Decree is to regulate the organization and management and operation of defense and security enterprises.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the organization and management and operation of defense and security enterprises.

2. Matters concerning the establishment, merger, consolidation, division, separation, dissolution, bankruptcy, and other organizational and operational aspects of defense and security enterprises not covered in this Decree shall be implemented in accordance with the Enterprise Law and its guiding documents.

Article 2. Applicability

This Decree applies to defense and security enterprises as defined in Article 3 of this Decree, and organizations and individuals related to the organization, management, inspection, and supervision of such enterprises.

Article 3. Conditions for identifying defense and security enterprises

1. A defense and security enterprise is a state-owned enterprise established or reorganized to perform stable and regular tasks directly serving national defense and security or ensuring national secrets and security in certain industries, fields, or areas.

2. An enterprise must meet the following conditions to be identified as a defense and security enterprise:

- It is a state-owned enterprise under the Ministry of National Defense or the Ministry of Public Security.

- It operates in industries or fields specified in the Appendix on the List of Industries, Fields, or Areas Directly Serving National Defense and Security attached to this Decree.

- It is assigned by competent authorities to produce and supply defense and security products and services or perform regular national defense and security tasks using state resources or enterprise resources consistent with the investment objectives and establishment of the enterprise.

Chapter II

ORGANIZATION AND OPERATIONS OF DEFENSE AND SECURITY ENTERPRISES

Article 4. Rights and obligations of defense and security enterprises

In addition to the rights and obligations of enterprises producing and supplying public goods as stipulated in Article 9 of the Enterprise Law and relevant laws, defense and security enterprises have the following rights and obligations:

1. To be guaranteed sufficient resources by the representative body of the owner to fulfill assigned national defense and security tasks.

2. To use allocated resources for supplementary business activities outside the production and supply plan of defense and security products and services or the performance of assigned national defense and security tasks provided that the following conditions are met:

a) Permission in writing from the representative body of the owner;

b) Supplementary business activities aim to support national defense and security tasks or to utilize excess capacity and enhance the efficiency of asset utilization after completing the production and supply of defense and security products and services or the performance of assigned national defense and security tasks;

c) Not reducing the capability and not affecting the production and supply of defense and security products and services or the performance of assigned national defense and security tasks;

d) Accounting for supplementary business activities separately in accordance with the law;

e) Fulfilling tax obligations as prescribed by law.

3. To manage allocated resources for fulfilling national defense and security tasks in accordance with current regulations on managing and using state assets in military units and relevant laws.

4. To comply with decisions of the representative body of the owner regarding the transfer of capital or assets serving national defense and security tasks of the enterprise to another enterprise to fulfill national defense and security tasks when necessary. The representative body of the owner shall jointly bear responsibility for the debts and other property obligations of the enterprise in case of transferring capital or assets serving national defense and security tasks of the enterprise.

5. Any changes or additions to business operations must be approved by the competent authority.

6. To comply with legal provisions on international cooperation and the representative body of the owner when conducting joint activities with foreign organizations or individuals to produce and provide defense and security products and services or perform national defense and security tasks.

Article 5. Organizational structure of defense and security enterprises

1. Based on the scale and specific characteristics of the enterprise's operations, the Ministry of National Defense and the Ministry of Public Security shall decide to apply management organizational structures according to the model of Board of Directors, General Director (Director), Supervisor (Supervisory Board) or the model of Chairman of the Company, General Director (Director), Supervisor (Supervisory Board).

2. For defense and security enterprises operating in special industries and fields, the organizational structure of management of such enterprises shall be decided by the Prime Minister.

3. The criteria, conditions, procedures for appointment, dismissal, removal from office, commendation, and disciplinary action for managerial positions in defense and security enterprises shall be implemented in accordance with the regulations of the Ministry of National Defense and the Ministry of Public Security.

Article 6. Operation mechanisms for enterprises and workers at defense and security enterprises

1. Defense and security enterprises are entitled to apply the following operation mechanisms:

a) Exemption or reduction of land rental fees, land use fees, and land use taxes for areas of land serving defense and security tasks that are managed and used in compliance with the provisions of the Land Law and guiding documents for its implementation;

b) Recording certain special expenses into production and business costs (in cases where state budget support is not provided or is insufficient) including: salary payments and social insurance contributions for personnel approaching retirement; expenses for providing military uniforms to officers, non-commissioned officers, defense workers, warrant officers, and public security workers; payments for discharge, demobilization, retirement, and termination of employment according to current regulations; expenses for defense and security work, service-related defense work, and military-civilian relations;

c) State funding for the maintenance, repair, and operation of defense and security production lines when production is temporarily suspended and there is no ability to self-fund these costs;

d) State support for two reward and welfare funds equivalent to two months' salary in cases where there are insufficient resources to establish these funds;

đ) State support for nursery and education expenses in areas without public school systems; health care expenses for places where medical clinics must be maintained due to special conditions;

e) Defense and security enterprises carrying out tasks and activities in strategic important areas shall enjoy preferential policies and other forms of support as decided by the Prime Minister.

2. Workers in defense and security enterprises are entitled to the following systems and policies:

a) Wages for laborers who are officers, non-commissioned officers, and warrant officers shall be calculated in accordance with the regulations on systems and policies for officers and non-commissioned officers and warrant officers under the law, and based on the results of the enterprise's production and business operations.

b) When performing defense and security tasks, if workers are injured or killed and meet the required conditions and standards, they shall be considered and recognized as persons with meritorious service under the law on persons with meritorious service; workers suffering work-related accidents shall be entitled to work injury benefits as stipulated by the labor law.

3. The state shall provide wage support for the minimum number of workers needed to operate defense and security production lines when production is temporarily suspended and there is no ability to self-fund these costs.

Chapter III

MANAGEMENT OF DEFENSE AND SECURITY ENTERPRISES

Article 7. Reporting and Information Disclosure for Defense and Security Enterprises

1. Before June 20 each year, defense and security enterprises must publish on their company's website or electronic information portal, the representative body of the owner, and the Ministry of Planning and Investment the following information:

a) Name, main office address, legal representative;

b) History of the enterprise’s operations, long-term development goals, results achieved in the previous year, and next year's goals;

c) Report on key economic indicators (revenue, profit, state budget contribution, equity, charter capital) of the immediately preceding year;

d) Plans and results of business restructuring and modernization (if applicable); list of companies held with more than 50% of charter capital;

đ) Average income per employee.

2. Based on the regulations regarding periodic information disclosure for state-owned enterprises, defense and security enterprises must submit contents that cannot be disclosed due to national defense and security confidentiality to the representative body of the owner. Before August 31 each year, the representative body of the owner is responsible for compiling and submitting this information to the Ministry of Planning and Investment and the Ministry of Finance for monitoring, providing opinions, or reporting to the Prime Minister when necessary.

Article 8. Inspection, Supervision, and Evaluation of Defense and Security Enterprises' Operations

1. Based on current regulations and provisions of this Decree, before April 30 each year, the Ministry of National Defense and the Ministry of Public Security shall develop plans, contents, and targets for inspecting and supervising defense and security enterprises under their management and send them to the Ministry of Planning and Investment and the Ministry of Finance for coordination in implementation.

2. Before June 30 each year, the Ministry of National Defense and the Ministry of Public Security shall report to the Prime Minister and send reports to the Ministry of Planning and Investment and the Ministry of Finance on the operation of defense and security enterprises in the immediately preceding year. The report content includes basic information about the operation of defense and security enterprises; the implementation of orders, production plans, supply of defense and security products and services, or performance of defense and security tasks; results of producing and supplying defense and security products and services and performing defense and security tasks by enterprises; results of implementing operational mechanisms for enterprises and employees at defense and security enterprises as stipulated in Article 6 of this Decree.

Article 9. Orders, Production Plans, or Assignments Given to Defense and Security Enterprises

1. Annually, the Ministry of National Defense and the Ministry of Public Security assign production plans and supply of defense and security products and services or defense and security tasks to enterprises. Documents assigning production plans and supply of defense and security products and services or defense and security tasks serve as grounds for enterprises to be recognized as defense and security enterprises and to implement the provisions of Article 6 of this Decree.

2. The mechanism for placing orders, assigning production plans, prices, or fees for producing and supplying defense and security products and services and defense and security tasks shall be implemented in accordance with the law.

Article 10. Competence in Recognizing and Re-recognizing Defense and Security Enterprises

1. Within one year from the date this Decree takes effect, the Prime Minister shall decide to recognize defense and security enterprises.

2. Every three years, the Prime Minister shall decide to re-recognize defense and security enterprises.

3. The Ministry of Planning and Investment shall be responsible for reviewing the recognition and re-recognition of defense and security enterprises, and submitting to the Prime Minister for consideration and decision.

Article 11. Procedures for Recognizing and Re-recognizing Defense and Security Enterprises

1. Within ten months from the date this Decree takes effect, the Ministry of National Defense and the Ministry of Public Security shall prepare three sets of Application Files for Recognition and Re-recognition of Defense and Security Enterprises in accordance with Article 12 of this Decree and send them to the Ministry of Planning and Investment for review.

2. At least sixty days before the period for re-recognizing defense and security enterprises as stipulated in Clause 2 of Article 10 of this Decree, the Ministry of National Defense and the Ministry of Public Security shall conduct a review of the defense and security enterprises that have been recognized under their management (including newly established defense and security enterprises prior to the re-recognition period) to prepare three sets of Application Files for Recognition and Re-recognition of Defense and Security Enterprises in accordance with Article 12 of this Decree and send them to the Ministry of Planning and Investment for review.

3. After receiving the Application Files for Recognition and Re-recognition of Defense and Security Enterprises, the Ministry of Planning and Investment shall be responsible for soliciting opinions from the Ministry of Finance and other relevant agencies if necessary.

Within fifteen working days from the date of receipt of the Application Files for Recognition and Re-recognition of Defense and Security Enterprises, the Ministry of Finance and other relevant agencies shall issue written opinions to the Ministry of Planning and Investment regarding matters within their functional scope.

4. Within ten working days from the date of receipt of written opinions from relevant agencies, the Ministry of Planning and Investment shall provide a review opinion on the Application Files for Recognition and Re-recognition of Defense and Security Enterprises and submit it to the Prime Minister for consideration and decision.

In cases where there are differing opinions on the main contents of the Application Files for Recognition and Re-recognition of Defense and Security Enterprises, the Ministry of Planning and Investment shall organize meetings with relevant agencies to unify the review contents before submitting to the Prime Minister for decision.

5. After receiving the review opinion from the Ministry of Planning and Investment, the Prime Minister shall decide on the recognition and re-recognition of defense and security enterprises.

6. For newly established defense and security enterprises, the approval document of the Prime Minister regarding the establishment of new enterprises shall replace the decision on recognizing defense and security enterprises.

Article 12. Application Files for Recognition and Re-recognition of Defense and Security Enterprises

The Application Files for Recognition and Re-recognition of Defense and Security Enterprises shall include the following contents:

1. Enterprise name; industry, field, and operating area of the enterprise; products, services, and national defense and security tasks that the enterprise has performed in the last three years up to the time of review.

2. Evaluation of the current operation status of the enterprise in the last three years up to the time of review (providing data on registered capital, owner's equity, post-tax profit, tax payment, total liabilities, total number of employees...).

3. Report on production and supply of national defense and security products and services or implementation of national defense and security tasks ordered by the State in the last three years up to the time of review.

4. Objectives and development plans of the enterprise for the next three years starting from the time of review.

5. Advantages, difficulties, and obstacles encountered when implementing State support policies for the production and supply of national defense and security products and services or the implementation of national defense and security tasks.

6. Other related contents concerning the recognition and re-recognition of defense and security enterprises (if any).

Chapter IV

IMPLEMENTING PROVISIONS

Article 13. Effective Date

This Decree shall take effect from December 1, 2015, and replace Government Decree No. 104/2010/NĐ-CP dated October 11, 2010, on the organization, management, and operation of limited liability companies with a single member directly owned by the State serving national defense and security.

Article 14. Implementation Organization

1. Within ten months from the date this Decree takes effect, based on the conditions stipulated in Clause 2 of Article 3 of this Decree, the Ministry of National Defense and the Ministry of Public Security shall conduct a review of state-owned enterprises under their management to complete the Application Files for Recognition and Re-recognition of Defense and Security Enterprises and send them to the Ministry of Planning and Investment for review, and submit to the Prime Minister for consideration and decision.

State-owned enterprises under the Ministry of National Defense and the Ministry of Public Security that are not identified as defense and security enterprises must be restructured according to the criteria and classification list of 100% state-owned enterprises prescribed in the Law on Enterprises and related laws in the following cases:

a) Not meeting the conditions for recognition and re-recognition as defense and security enterprises as stipulated in Clause 2 of Article 3 of this Decree;

b) During the period of being recognized and re-recognized as defense and security enterprises, but not being ordered or assigned production and supply plans for national defense and security products and services or national defense and security tasks by the Ministry of National Defense and the Ministry of Public Security. In such cases, the Ministry of National Defense and the Ministry of Public Security shall report to the Prime Minister for decision to remove them from the list of defense and security enterprises after obtaining the opinion of the Ministry of Planning and Investment;

c) Exceeding the deadline for recognizing and re-recognizing defense and security enterprises by six months as prescribed in this Decree without completing the Application Files for Recognition and Re-recognition of Defense and Security Enterprises to send to the Ministry of Planning and Investment for review.

2. The Ministry of Finance shall lead and coordinate with the Ministry of Labor, Invalids and Social Affairs, the Ministry of National Defense, and the Ministry of Public Security to guide the implementation of the provisions of Article 6 of this Decree.

3. In accordance with the provisions of the law, the Ministry of National Defense and the Ministry of Public Security shall guide the implementation of reporting and information disclosure systems for defense and security enterprises; standards, conditions, procedures for appointment, dismissal, removal, commendation, and disciplinary action for management positions in defense and security enterprises under their management.

4. Organizations and individuals related to the management and operations of defense and security enterprises are responsible for implementing this Decree.

TM. CHGOVERNMENT
PRIME MINISTER


(Signed)

 



Nguyen Tan Dung

 

 

ANNEX

LIST OF SECTORS, DOMAINS, OR GEOGRAPHIC AREAS SERVING NATIONAL DEFENSE AND SECURITY IMPLEMENTED BY DEFENSE AND SECURITY ENTERPRISES
(Annexed to Decree No.No. 93/2015/NĐ-CP dated October 15, year 20242015)"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Government)

 

1. Production of explosives and explosive materials serving national defense and security.

2. Production of chemicals and chemical supplies specialized for national defense and security.

3. Research, production, repair, and improvement of weapons, equipment, support tools serving national defense and security; technical means, equipment, and classified technical documents; specialized technical equipment for critical communications serving national defense and security.

4. Transfer of technology and import/export of military equipment and specialized cryptographic technology.

5. Publishing, printing, and distribution of classified professional documents, political and military books and newspapers with state confidentiality requirements.

6. Production of special products, materials, and specialized military uniforms serving national defense and security.

7. Management and provision of aviation services for defense and security missions.

8. Repair and construction of new ships, boats, and aircraft serving national defense and security.

9. Survey, design, construction, and repair of defense and security facilities.

10. Implementation of tasks and activities on strategic important areas such as borders, islands, maritime zones, economic zones for national defense projects, and other areas as decided by the Prime Minister.

11. Execution of defense and security tasks as decided by the Prime Minister and the Ministers of National Defense and Public Security.

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