Luật tiết kiệm, chống lãng phí 2025

LAW

ON THRIFT PRACTICE AND WASTE PREVENTION

Pursuant to the Constitution 2013 of the Socialist Republic of Viet Nam as amended and supplemented by Resolution No. 203/2025/QH15;

The National Assembly hereby promulgates the Law on thrift practice and waste prevention.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Law provides for thrift practice and waste prevention in the fields of management and use of public finance and public property; organizational structure and management and use of labor in the state sector; management, use and utilization of natural resources and energy; and production, business and consumption activities of enterprises, organizations, households and individuals.

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1. Political organizations and regulatory agencies.

2. Vietnam Fatherland Front.

3. Units of the people’s armed forces.

5. State-owned enterprises.

6. Officials, cadres, civil servants, public employees and employees in the state sector.

7. Other enterprises, organizations, households and individuals related to thrift practice and waste prevention.

Article 3. Interpretation of terms

For the purpose of this Law, the following terms shall be construed as follows:

1. Thrift means the management, use and effective utilization of resources to achieve the set objectives. In the state sector, thrift means the management and use of public finance, public property, organizational structure and labor in the state sector, natural resources and energy at levels lower than the norms, standards and entitlements promulgated by competent regulatory agencies while still achieving the set objectives, or use in accordance with such norms, standards and entitlements but achieving higher results than the set objectives.

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3. Waste-causing acts are acts committed by subjects falling within the scope of application of this Law that give rise to waste and are specifically prescribed in Article 4 of this Law.

4. The state sector includes political organizations; regulatory agencies; Vietnam Fatherland Front; units of the armed forces; organizations established by the State, invested with physical facilities, granted full or partial operating funds; and state-owned enterprises in accordance with the law on enterprises.

5. A person fighting against waste is an individual who reflects, reports, denounces or exposes waste-causing acts of agencies, organizations or individuals in the performance of assigned tasks related to thrift practice and waste prevention in accordance with this Law.

6. Relatives of persons fighting against waste who are protected include spouses, biological parents, adoptive parents, biological children, adopted children of the person fighting against waste and other subjects as prescribed by law on protection (hereinafter referred to as relatives).

Article 4. Waste-causing acts

1. Waste-causing acts related to the drafting and promulgation of legal normative documents in the field of thrift practice and waste prevention include:

a) Leading, directing, advising on and promulgating legal normative documents in the field of thrift practice and waste prevention in contravention of the Party’s guidelines and the State’s laws, causing waste;

b) Failing to promulgate or delaying the promulgation, amendment or supplementation, or deliberately promulgating legal normative documents on norms, standards and entitlements in the field of thrift practice and waste prevention prescribed in this Law in contravention of regulations, causing waste.

2. Violations in leadership and direction in the field of thrift practice and waste prevention include:

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b) Giving directions or approving policies whose carry out contravenes the Party’s regulations or the State’s laws, or whose scope of work is unclear, non-specific or inconsistent, causing waste as prescribed in this Law;

c) Covering up, tolerating or failing to handle agencies or individuals committing waste-causing acts within the scope of direct management or responsibility; directing that criminal handling not be transferred or criminal handling not be applied to waste-causing acts where there are clear grounds indicating criminal signs.

3. Waste-causing acts in the management and use of public finance include:

a) Formulating, appraising, approving, allocating and assigning estimates beyond authority, not in accordance with procedures, contents or timelines, not for the proper subjects, or exceeding prescribed norms, standards and entitlements, causing waste;

b) Using the state budget for purposes other than those approved, for improper subjects or beyond the assigned estimates; exceeding prescribed norms, standards and entitlements.  Delaying budget expenditures despite meeting statutory conditions for expenditure, causing waste;

c) Finalizing state budget expenditures improperly, with insufficient procedures, incorrect contents or subjects, or exceeding prescribed norms, standards and entitlements; approving final accounts late or delaying finalization in contravention of law, causing waste;

d) Managing and using funds originating from the state budget and funds established in accordance with law for purposes inconsistent with their objectives, operating regulations or financial mechanisms, causing waste;

dd) Conducting borrowing in contravention of law, borrowing beyond the balancing capacity of the budget, or using the state budget for lending, advances or capital contribution in contravention of law, causing waste.

4. Waste-causing acts in the management and use of public investment capital; investment in construction, procurement, leasing, management and use of public property include:

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b) Deciding on investment in programs or projects before competent authorities decide on investment policy as prescribed; deciding on investment or adjustment of programs or projects beyond authority or inconsistent with objectives, locations or exceeding public investment capital levels stated in approved investment policies;

c) Colluding with consulting, appraisal, valuation entities or contractors, leading to investment policy decisions or investment decisions that cause losses and waste of state capital, state property or national resources. requiring organizations or individuals to advance their own capital for investment before investment policy decisions or approvals, causing construction arrears;

d) Investing in construction, procuring, assigning, selling, leasing, lending or using public property, or using public investment capital for improper purposes or subjects, or exceeding prescribed norms and standards;

dd) Delaying disbursement of public investment capital due to subjective causes; failing to finalize or delaying finalization of projects using public investment capital, leading to waste;

e) Assigning public property to agencies, organizations, units or individuals beyond prescribed norms or standards, to improper subjects, or to entities without demand for use. Using automobiles and other public property donated by organizations or individuals for improper purposes or entitlements, or exceeding prescribed norms and standards;

g) Using or failing to use assigned public property, causing waste; using public property for business, leasing, joint ventures or associations inconsistent with its intended use, affecting the performance of functions and tasks assigned by the State; using public property for unlawful business activities;

h) Handling public property in contravention of law; destroying, deliberately damaging, misappropriating, unlawfully occupying or unlawfully using public property;

i) Failing to promptly handle public property that is unusable, unnecessary or inefficient, or that fails to achieve set objectives;

k) Lacking responsibility in the management and use of public property, causing waste.

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a) Managing, use and utilization of resources inconsistently with master plans, plans or procedures approved by competent regulatory agencies; overlapping land-use planning;

b) Causing pollution or destruction of national resources and energy, resulting in waste;

c) Allocating land, leasing land, recovering land or permitting change of land-use purposes for improper subjects, norms or inconsistent with approved land-use master plans and plans; using land for improper purposes or inefficiently; delaying putting land into use in accordance with land allocation decisions or land lease contracts; failing to return land within prescribed time limits under land recovery decisions of competent regulatory agencies; failing to use the full allocated land area;

d) Allocating land before fulfillment of financial obligations, except for cases not subject to financial obligations or eligible for exemption or deferred payment as prescribed; Failing to conduct auctions or bidding as required for land allocation or land leasing subject to auction of land-use rights or bidding for investor selection, causing waste; Delaying statutory procedures for land price determination, leading to delayed or unfulfilled land-related financial obligations;

dd) Delaying site clearance or project execution compared with approved schedules due to subjective causes; project execution or commencement of construction works before approval by competent regulatory agencies. Conducting compensation, support and resettlement in contravention of regulations, causing waste;

e) Deciding on or approving investment policy or approving housing construction investment projects inconsistent with land-use planning, construction planning, urban planning, housing development programs or plans that have been approved, causing waste;

g) Licensing, exploration or use of resources beyond authority, regulations or for improper subjects; use and processing of mineral resources, forest resources or water resources beyond regenerative capacity, causing depletion and environmental degradation; deliberately applying obsolete technology in resource use, causing waste;

h) Issuing construction permits for works that fail to comply with energy-use norms or technical standards, causing waste;

i) Managing and using digital databases in contravention of law, causing waste.

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a) Deciding on the investment policy for PPP projects using state capital that is inconsistent with strategies, master plans or plans; failing to determine state capital sources in PPP projects where state capital is required; acting beyond authority or not in accordance with procedures for investment under the public-private partnership modality as prescribed by law, causing waste;

b) Approving PPP projects using state capital in the absence of an investment policy decision; approving projects inconsistent with the investment policy; acting beyond authority or not in accordance with prescribed procedures, causing waste;

c) Deciding on investment of state capital in enterprises beyond authority, scope or not in accordance with prescribed order and procedures, causing waste;  Managing and using state capital invested abroad; investing capital outside state-owned enterprises for improper purposes or with low efficiency, causing waste;

d) Failing to properly perform the powers and responsibilities of state ownership representatives in the investment, management and use of state capital in enterprises, leading to waste;

dd) Managing state capital invested in enterprises in a lax and inefficient manner, resulting in losses or erosion of state ownership capital;

e) Setting up, managing and using funds for improper purposes or contrary to entitlements issued by competent authorities, leading to waste.

7. Other waste-causing acts as prescribed by the Government.

8. The Government shall elaborate this Article.

Article 5. Violations in the organization and implementation of waste prevention and control

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a) Violations regarding timelines for issuance and the contents of the Program on thrift practice and waste prevention;

b) Violations in performance of tasks, targets, requirements and solutions on thrift practice and waste prevention that have been issued;

c) Violations regarding timelines and contents of reports on results of thrift practice and waste prevention;

d) Violations regarding updating the national database on thrift practice and waste prevention;

dd) Violations regarding timelines, contents and forms of disclosure on thrift practice and waste prevention;

e) Violations in obtaining opinions from officials, civil servants, public employees and employees prior to decisions on measures for thrift practice and waste prevention at agencies, organizations or units;

g) Obstructing or lacking responsibility in inspection, examination or audit of thrift practice and waste prevention by competent agencies or organizations;

h) Obstructing or lacking responsibility in verification, handling, settlement and performance of decisions on settlement of complaints and denunciations related to thrift practice and waste prevention;

i) Violations in protecting persons fighting against waste and their relatives in accordance with law;

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2. The Government shall elaborate this Article.

Article 6. Principles of thrift practice and waste prevention

1. Thrift practice and waste prevention constitute regular and continuous tasks spanning policy orientations, guidelines, formulation and enforcement of laws, in association with review, evaluation, inspection, examination, audit and supervision.

2. Assessment of thrift practice and waste prevention must be based on norms, standards and entitlements issued by competent authorities, combined with an overall assessment of task performance results, output quality, efficiency of resource use and social impacts.

3. Thrift practice and waste prevention must be associated with administrative reform, application of science and technology, innovation and digital transformation.

4. Delegate management responsibilities and ensure close coordination among levels, sectors, agencies and organizations in performance of assigned tasks, in association with accountability of heads and responsibilities of officials, civil servants, public employees and employees within agencies, organizations and units, for thrift practice and waste prevention.

5. Ensure democracy, openness, transparency and the supervisory role of the National Assembly, People’s Councils at all levels, the Vietnam Fatherland Front and the People in thrift practice and waste prevention.

6. In handling waste-causing acts, clear distinction must be made between waste resulting from lack of responsibility or legal violations and objective risks arising in the course of innovation and performance of pilot mechanisms and policies, in order to encourage proactive, innovative officials who dare to think, dare to act, dare to break through and dare to take responsibility for the common interest.

Article 7. Provision and handling of information on detected waste

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a) Information on detected waste includes news and articles published in mass media; opinions, complaints, denunciations or reports submitted to competent agencies; or information provided in other forms as prescribed by law;

b) Agencies, organizations and individuals have the right to provide information to heads of agencies or organizations, heads of immediately superior agencies where waste occurs, inspection, examination, investigation agencies, or the People’s Procuracy for consideration and settlement, or to submit information for publication in mass media in accordance with law.

2. Handling of information on detected waste:

a) Heads of agencies or organizations receiving information on waste shall be responsible for receiving, handling and settling such information in accordance with the law on denunciations, the law on citizen reception and other relevant laws; where waste occurs, timely prevention and remediation shall be undertaken; handling within their competence or submission to competent authorities for handling violations and public disclosure of handling results; and providing explanations to competent authorities regarding the occurrence of waste as prescribed.

b) Inspection, examination, investigation agencies, the People’s Procuracy, and heads of immediately superior agencies, upon receiving information on wastefulness, shall be responsible for directing and organizing the clarification in accordance with their functions and duties, preventing and promptly handling such matters within their competence or recommending competent authorities to handle them in accordance with the law.

Article 8. Protection of persons combating wastefulness

1. Rights of persons combating wastefulness:

a) Being informed of protection measures, and of their rights and obligations when protection measures are applied;

b) Being promptly provided with protection measures ensuring safety; being protected in respect of their lawful rights and interests and those of their relatives in accordance with the law;

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d) Being entitled to compensation in accordance with the law where competent authorities fail to apply protection measures or apply them in an untimely manner, causing damage to the life, health, property, or mental well-being of persons combating wastefulness or their relatives.

2. Obligations of persons combating wastefulness:

a) Complying with regulations on reporting, denunciation, and criminal denunciation, without affecting the lawful and legitimate rights and interests of organizations and individuals;

b) Complying with requests of competent agencies, organizations, and individuals in protection activities and in providing relevant information and documents; bearing responsibility for the accuracy and truthfulness of information and documents provided in combating wastefulness;

c) Providing grounds (if any) to determine threats, intimidation, retaliation, or infringement of their lawful rights and interests and those of their relatives;

d) Complying with settlement conclusions of competent organizations, agencies, and units and other relevant regulations.

3. Scope of protection, competent authorities applying protection measures, procedures, and protection measures shall be implemented in accordance with the following regulations:

a) For whistleblowers reporting wasteful acts, implementation shall comply with the law on denunciation;

b) For persons making criminal denunciations of wasteful acts, implementation shall comply with the law on criminal procedure;

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4. Cases where persons combating wastefulness are not protected or where protection is terminated:

a) The protected person submits a written request to terminate or refuses the application of protection measures, fails to cooperate with competent authorities during the protection process, or fails to comply with prescribed obligations;

b) The content of combating wastefulness has been examined, verified, and concluded by competent authorities to be groundless or untrue;

c) Grounds for applying protection measures no longer exist;

d) Other cases of non-protection or termination of protection as prescribed by law.

5. Prohibited acts in the protection of persons combating wastefulness:

a) Abusing the act of combating wastefulness to slander other agencies, organizations, or individuals;

b) Using violence, exerting pressure, slander, isolation, insult, or infringement of lawful rights and interests of persons combating wastefulness and their relatives;

c) Illegally infringing upon houses or residences; occupying, destroying property; insulting dignity and honor; or committing acts affecting the health or personal safety of persons combating wastefulness and their relatives;

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dd) Performing contrary to regulations, discriminating, setting criteria, conditions, comments, or assessments of an imposing nature that cause disadvantages in personnel work, commendation, or discipline in respect of persons combating wastefulness and their relatives; rotating, transferring, or seconding persons combating wastefulness while the case is being handled;

e) Causing difficulties or obstruction in the implementation of regimes and policies of the Party and the State, settlement of administrative procedures, public services in accordance with the law, production and business activities, occupations, employment, labor, study, or perform tasks of persons combating wastefulness and their relatives;

g) Obstructing or destroying information, documents, or evidence related to combating wastefulness; concealing, failing to report, delaying, or improperly handling or verifying requests for protection; disclosing information required to be kept confidential during the protection process; failing to promptly direct and resolve difficulties and obstacles of organizations and individuals in perform tasks of protection; failing to replace members performing tasks of protection where there are grounds to determine that such members lack responsibility or objectivity in performing tasks.

Article 9. National Day for thrift practice and anti-wastefulness

1. May 31 each year is the National Day for thrift practice and anti-wastefulness.

2. The Government shall provide detailed regulations on the organization and implementation of the National Day for thrift practice and anti-wastefulness.

Article 10. Development and dissemination of a culture of thrift practice and anti-wastefulness

1. Agencies, organizations, units, and enterprises in the state sector shall be responsible for developing and disseminating a culture of thrift practice and anti-wastefulness through the following measures:

a) Integrating contents on thrift practice and anti-wastefulness into internal rules and working regulations;

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c) Organizing dissemination and legal education on thrift practice and anti-wastefulness for subjects under their management in appropriate forms;

d) Organizing activities in response to and rolling out movements on thrift practice and anti-wastefulness in accordance with practical conditions;

dd) Other measures in accordance with the law.

2. The State shall adopt measures to integrate education on thrift practice and anti-wastefulness into the national education system; encourage the inclusion of thrift practice and anti-wastefulness contents in community conventions and regulations.

3. Press agencies shall be responsible for promptly reflecting and conducting propagation of guidelines and policies and laws on thrift practice and anti-wastefulness; setting examples of good people and good deeds in thrift practice and anti-wastefulness; detecting and combating wasteful acts and violations in the organization and implementation of thrift practice and anti-wastefulness in accordance with the law on the press.

4. Organizations, enterprises, households, and individuals are encouraged to comply with the provisions of this Law in order to build and disseminate a culture of thrift practice and anti-wastefulness.

Article 11. International cooperation on thrift practice and anti-wastefulness

1. The Socialist Republic of Vietnam conducts international cooperation on thrift practice and anti-wastefulness. International cooperation on thrift practice and anti-wastefulness shall ensure the following principles:

a) Respect for independence, sovereignty, territorial integrity, equality, and mutual benefit;

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2. The principal contents of international cooperation in the field of thrift practice and anti-wastefulness include:

a) Research, policy formulation, financial support, technical assistance, and exchange of information and experience in the field of thrift practice and anti-wastefulness;

b) Training and development of human resources in the field of thrift practice and anti-wastefulness.

3. Relevant ministries and sectors shall implement international cooperation on thrift practice and anti-wastefulness in accordance with the law.

Chapter II

THRIFT PRACTICE AND ANTI-WASTEFULNESS IN THE STATE SECTOR

Section 1. NATIONAL STRATEGY ON ANTI-WASTEFULNESS AND PROGRAMS ON THRIFT PRACTICE AND ANTI-WASTEFULNESS

Article 12. National strategy on anti-wastefulness

1. The national strategy on anti-wastefulness shall be promulgated by the Prime Minister to orient and deploy overall objectives, tasks, and solutions for anti-wastefulness by stages with a 10-year vision.

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a) Guiding viewpoints, objectives, and principles for implementation;

b) Tasks and solutions by fields relating to anti-wastefulness;

c) Implementation roadmap by specific stages;

d) Responsibilities for implementation of tasks and solutions on anti-wastefulness.

3. The Government shall provide detailed regulations on responsibilities for formulating the plan for implementation of the national strategy on anti-wastefulness.

Article 13. Programs on thrift practice and anti-wastefulness

1. Programs on thrift practice and anti-wastefulness shall be formulated annually, including:

a) Annual programs on thrift practice and anti-wastefulness of ministries, ministerial agencies, Government-attached agencies, and other central agencies and organizations (hereinafter referred to as central ministries and agencies);

b) Annual programs on thrift practice and anti-wastefulness of provinces and centrally-affiliated cities;

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2. The principal contents of programs on thrift practice and anti-wastefulness include:

a) Key and focal tasks;

b) Objectives, targets for thrift practice, and requirements for anti-wastefulness associated with key and focal tasks;

c) Measures and solutions for achieving thrift practice objectives and targets and anti-wastefulness requirements;

d) Responsibilities for implementation of programs of agencies, organizations, units, and individuals.

3. The Government shall elaborate this Article.

Section 2. DISCLOSURE ON THRIFT PRACTICE AND ANTI-WASTEFULNESS

Article 14. Disclosed information on thrift practice and anti-wastefulness

1. Disclosed information on thrift practice and anti-wastefulness includes:

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b) Programs on thrift practice and anti-wastefulness; reports on results of thrift practice and anti-wastefulness work;

c) Results of handling wasteful acts;

d) Information contents in fields within the scope of regulation of this Law that must be disclosed in accordance with the Law on Access to Information and relevant laws.

2. Disclosed information on results of handling wasteful acts prescribed at point c clause 1 of this Article must fully include information on names and addresses of agencies, organizations, and individuals committing wasteful acts and measures taken against such agencies, organizations, and individuals, except where otherwise prescribed by law.

Article 15. Forms of disclosure on thrift practice and anti-wastefulness

1. The national strategy on anti-wastefulness shall be disclosed by posting on the Government’s electronic information portal.

2. The plan for implementation of the national strategy on anti-wastefulness; programs on thrift practice and anti-wastefulness; reports on results of thrift practice and anti-wastefulness work; and results of handling wasteful acts shall be disclosed in one of the following forms:

a) Posting on the website or electronic information portal of the agency, organization, unit, or enterprise;

b) Disclosure through mass media.

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4. The Government shall elaborate this Article.

Article 16. National database on thrift practice and anti-wastefulness

1. The national database on thrift practice and anti-wastefulness is a collection of data, information, indicators, and figures of agencies, organizations, and units related to thrift practice and anti-wastefulness, uniformly managed by the Government to serve state management, monitoring, and reporting on thrift practice and anti-wastefulness nationwide.

2. The Government shall provide detailed regulations on the establishment, updating, maintenance, exploitation, and use of the national database on thrift practice and anti-wastefulness.

Section 3. INSPECTION, INSPECTION, AUDIT AND SUPERVISION ON THRIFT PRACTICE AND ANTI-WASTEFULNESS

Article 17. Inspection on thrift practice and anti-wastefulness

1. Inspection on thrift practice and anti-wastefulness is a regular task of agencies, organizations, and units, including the following activities:

a) Self-inspection by agencies, organizations, and units;

b) Inspection by superior agencies, organizations, and units of subordinate agencies, organizations, and units and relevant individuals;

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2. The subject matters of inspection on thrift practice and anti-wastefulness include:

a) The status of implementation of the National Strategy on Anti-Wastefulness and the Plan for implementation of the National Strategy on Anti-Wastefulness;

b) The promulgation and implementation of Programs on Thrift Practice and Anti-Wastefulness in accordance with Article 13 of this Law;

c) The status of implementation of the reporting regime on results of thrift practice and anti-wastefulness work;

d) Disclosure on thrift practice and anti-wastefulness;

dd) The status of implementation of norms, standards, and entitlements in each field in accordance with the law;

e) Updating of the national database on thrift practice and anti-wastefulness;

g) The status of implementation of other regulations on thrift practice and anti-wastefulness.

3. The Government shall elaborate this Article.

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Inspection activities on thrift practice and anti-wastefulness shall be conducted through the examination, assessment, conclusions, and recommendations for handling by inspection agencies with respect to the implementation of policies, laws, tasks, and powers related to thrift practice and anti-wastefulness of agencies, organizations, and individuals, in accordance with procedures prescribed by the law on inspection.

Article 19. Audit on thrift practice and anti-wastefulness

Audit on thrift practice and anti-wastefulness includes financial audit, compliance audit, and performance audit of audited entities in accordance with the Law on State Audit.

Article 20. Supervision on thrift practice and anti-wastefulness

1. Citizens have the right to supervise thrift practice and anti-wastefulness through forms prescribed by the Law on Grassroots Democracy Practice in order to promptly detect, reflect, denounce, and lodge complaints with competent organizations and individuals regarding wasteful acts and violations in the organization and implementation of anti-wastefulness.

2. The National Assembly, the Standing Committee of the National Assembly, the Council for Ethnic Affairs, Committees of the National Assembly, delegations of National Assembly deputies, and National Assembly deputies shall supervise the enforcement of the law on thrift practice and anti-wastefulness in accordance with the Law on Supervisory Activities of the National Assembly and People’s Councils.

3. People’s Councils, Standing Bodies of People’s Councils, Boards of People’s Councils, groups of People’s Council deputies, and People’s Council deputies shall supervise the enforcement of the law on thrift practice and anti-wastefulness in localities in accordance with the Law on Supervisory Activities of the National Assembly and People’s Councils.

4. The Vietnam Fatherland Front, the People’s Inspection Boards, and Community Investment Supervision Boards shall supervise thrift practice and anti-wastefulness in accordance with the law.

Chapter III

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Article 21. Encouragement of thrift practice and anti-wastefulness in production, business and consumption

1. The State encourages enterprises, organizations, households, and individuals to perform tasks and adopt the following measures to promote thrift practice and anti-wastefulness in production and business activities:

a) Investment in research and application of solutions, initiatives, scientific and technological improvements, innovation, and digital transformation;

b) Optimization of production processes, enhancement of labor productivity, and reduction of losses in production and business;

c) Use of energy-efficient products and means and equipment using renewable energy;

d) Application of other measures and solutions that bring about efficiency in thrift practice and anti-wastefulness.

2. The People are encouraged to perform tasks associated with civilized and economical lifestyles in weddings, funerals, festivals, cultural, sports, tourism activities, and other consumption activities.

Article 22. Responsibilities for implementation of regulations on encouragement of thrift practice and anti-wastefulness in production, business and consumption

1. The Government shall promulgate and perform tasks relating to the implementation of policies and measures encouraging enterprises, organizations, households, and individuals to practice thrift and combat wastefulness, based on socio-economic conditions and requirements for thrift practice and anti-wastefulness in each field and each production, business, and consumption activity in each period.

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3. Ministries, other central agencies, and People’s Committees at all levels shall, within their assigned functions and tasks, perform tasks of reviewing, proposing, amending, and supplementing regulations to perform tasks of reducing and simplifying administrative procedures related to production and business activities.

4. People’s Councils and People’s Committees at all levels shall, based on regulations of the Government and the Prime Minister and within their competence, decide on the scale of festivals and other cultural activities in their localities; provide regulations on policies encouraging thrift practice and anti-wastefulness in weddings and funerals; perform tasks of organizing and deploying movements on thrift practice and anti-wastefulness among the People; and provide regulations on forms of commendation and rewards for organizations, households, and individuals that effectively comply with the law on thrift practice and anti-wastefulness.

5. Organizations and individuals assigned to manage and use community-contributed resources for the organization of festivals and other cultural, sports, and tourism activities shall ensure thrift practice, proper purposes, effectiveness, openness, and transparency, and the building of a cultural, civilized, and healthy lifestyle.

Chapter IV

TASKS, POWERS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS IN THRIFT PRACTICE AND ANTI-WASTEFULNESS

Article 23. Tasks and powers of the National Assembly, the Standing Committee of the National Assembly, the Council for Ethnic Affairs, and Committees of the National Assembly

1. The National Assembly and the Standing Committee of the National Assembly shall promulgate legal normative documents on thrift practice and anti-wastefulness within their competence.

2. The National Assembly, the Standing Committee of the National Assembly, the Council for Ethnic Affairs, and Committees of the National Assembly shall supervise the enforcement of the law on thrift practice and anti-wastefulness in accordance with Clause 2 Article 20 of this Law.

3. The National Assembly shall consider the Government’s report on results of thrift practice and anti-wastefulness of the preceding year at the mid-year session.

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1. Exercise unified state management of thrift practice and anti-wastefulness nationwide.

2. Provide regulations on the reporting regime of results of thrift practice and anti-wastefulness; to consolidate and submit to the National Assembly for consideration the report on results of thrift practice and anti-wastefulness of the preceding year at the mid-year session.

3. Perform tasks relating to other responsibilities on thrift practice and anti-wastefulness in accordance with the Law on Organization of the Government.

Article 25. Responsibilities of the Prime Minister

1. Lead and direct the formulation and promulgation of the National Strategy on Anti-Wastefulness.

2. Lead and direct ministries, ministerial agencies, government-attached agencies, People’s Committees, and Presidents of province-level People’s Committees to promulgate and perform tasks relating to the implementation of the Plan for organization of implementation of the National Strategy on Anti-Wastefulness and legal regulations on thrift practice and anti-wastefulness.

Article 26. Responsibilities of the Ministry of Finance

1. Act as the focal point assisting the Government in state management of thrift practice and anti-wastefulness nationwide.

2. Take charge and cooperate with relevant agencies and organizations in advising and assisting the Prime Minister in formulating, rolling out, urging, and inspecting the implementation of the National Strategy on Anti-Wastefulness; to monitor, assess, and report annually on the status of implementation of the National Strategy on Anti-Wastefulness; and to propose preliminary and final reviews of the implementation of the National Strategy on Anti-Wastefulness.

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4. Consolidate and report nationwide results of thrift practice and anti-wastefulness to the Government.

5. Conduct inspections of compliance with and organization of implementation of legal regulations on thrift practice and anti-wastefulness nationwide.

6. Guide, propagate, and disseminate the law on thrift practice and anti-wastefulness.

7. Perform tasks relating to other responsibilities in accordance with Article 27 of this Law and other relevant laws.

Article 27. Responsibilities of ministries and other central agencies

1. Formulate and promulgate the Plan for organization of implementation of the National Strategy on Anti-Wastefulness within their managed sectors and fields.

2. Formulate and perform tasks relating to the annual Program on Thrift Practice and Anti-Wastefulness.

3. Submit to competent authorities for promulgation or to promulgate within their competence legal normative documents on thrift practice and anti-wastefulness within their managed sectors and fields.

4. Regularly review norms, standards, and entitlements within their management competence; and to promptly amend, supplement, promulgate, or submit to competent authorities for promulgation in line with practical conditions and scientific and technological advances, ensuring thrift practice and anti-wastefulness.

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6. Conduct inspections on thrift practice and anti-wastefulness within their managed sectors and fields and with respect to agencies, organizations, and units under their management competence.

7. Guide, propagate, and disseminate the law on thrift practice and anti-wastefulness within their managed sectors and fields.

8. Carry out disclosure on thrift practice and anti-wastefulness in accordance with this Law and relevant laws.

Article 28. Responsibilities of People’s Councils at all levels

1. Promulgate, within their competence, policies and measures on thrift practice and anti-wastefulness within their localities.

2. People’s Councils, Standing Bodies of People’s Councils, Boards of People’s Councils, groups of People’s Council deputies, and People’s Council deputies shall supervise the enforcement of the law on thrift practice and anti-wastefulness in accordance with Clause 3 Article 20 of this Law.

Article 29. Responsibilities of People’s Committees at all levels

1. Develop and promulgate the Plan for implementation of the National Strategy on thrift practice and waste prevention.

2. Formulate and perform tasks relating to the annual Program on Thrift Practice and Anti-Wastefulness.

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4. Inspect and handle, within their competence, violations of law on thrift practice and waste prevention in the locality.

5. Carry out disclosure on thrift practice and anti-wastefulness in accordance with this Law and relevant laws.

6. Provide guidance, conduct propagation, and disseminate laws on thrift practice and waste prevention in the locality.

Article 30. Responsibilities of the Vietnam Fatherland Front

1. Supervise implementation of policies and laws on thrift practice and waste prevention and handling of waste-causing acts in accordance with law.

2. Organize propagation and mobilization of the People to implement policies and laws on thrift practice and waste prevention and participate in the nationwide movement on thrift practice and waste prevention.

3. Commune-level Committees of the Vietnam Fatherland Front provide guidance to commune-level People’s Inspection Boards and Community Investment Supervision Boards in organizing supervision activities on thrift practice and waste prevention.

4. Annually, the Vietnam Fatherland Front cooperates with ministries, ministerial agencies, agencies under the Government, and People’s Committees at all levels to develop and implement supervision and social criticism regarding thrift practice and waste prevention in accordance with law.

Article 31. Responsibilities of inspection agencies

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2. Publicly disclose inspection conclusions on thrift practice and waste prevention in accordance with the Law on Inspection, except where otherwise provided by law.

3. Handle or promptly transfer applications to competent regulatory agencies for handling violations of law on thrift practice and waste prevention.

Article 32. Responsibilities of the State Audit

1. Within assigned functions, tasks, and powers, the State Audit conducts audits to prevent, detect, and recommend competent authorities to handle violations of law on thrift practice and waste prevention.

2. Publicly disclose audit results related to thrift practice and waste prevention in accordance with the Law on State Audit, except where otherwise provided by law.

Article 33. Responsibilities of investigation agencies, People’s Procuracies, and People’s Courts

1. Investigation agencies and People’s Procuracies, upon receipt of denunciations or information from individuals, agencies, or organizations, or recommendations for criminal prosecution from regulatory agencies regarding waste-related cases showing signs of criminal offenses, shall accept and settle such cases in accordance with criminal procedure laws.

2. Within their respective functions, tasks, and powers, investigation agencies, People’s Procuracies, and People’s Courts promptly detect and strictly handle violations of law on thrift practice and waste prevention.

Article 34. Responsibilities of heads of agencies, organizations, and units

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2. Direct the development and promulgation of norms, standards, and entitlements within the assigned competence.

3. Direct the consolidation, reporting, and public disclosure of thrift practice and waste prevention of the agency, organization, field, and area under their charge in a timely manner and with full contents as prescribed.

4. Ensure exercise of the right to supervise thrift practice and waste prevention by citizens, agencies, and organizations as prescribed in Article 20 of this Law. Upon receipt of information detecting waste, direct handling in accordance with law.

5. Enable necessary conditions for activities of the People’s Inspection; organize inspection and examination activities within competence; handle or cooperate with competent regulatory agencies to promptly, strictly, and lawfully handle persons within the agency or organization who commit waste-causing acts; assume responsibility for explanation and public disclosure of handling of waste-causing acts within the agency or organization and other information as prescribed by law.

6. employees before deciding on measures on thrift practice and waste prevention at the agency, organization, or unit in accordance with the Law on Implementation of Grassroots Democracy. Promptly commend, reward, or propose commendation and reward for collectives and individuals with achievements in thrift practice and waste prevention in accordance with law.

7. Protect persons combating waste within the scope of tasks, powers, and responsibilities prescribed by law.

Article 35. Responsibilities of officials, civil servants, public employees, and employees

1. Implement assigned programs, plans, saving objectives, saving targets, and waste-prevention requirements.

2. Manage and use assigned public finance and public property for proper purposes and in compliance with norms, standards, and entitlements; assume personal responsibility for waste occurring within the scope of management and use.

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4. Participate in activities of the People’s Inspection; participate in supervision and propose measures on thrift practice and waste prevention within the agency, organization, and assigned field of work; promptly detect, prevent, and handle waste-causing acts within assigned duties and tasks or propose competent authorities to handle such acts in accordance with law.

5. Provide opinions on measures on thrift practice and waste prevention at the agency, organization, or unit when consulted by the head of the agency, organization, or unit.

6. Propose innovation and creativity in performing assigned duties and tasks based on urgent practical requirements in order to remove bottlenecks and constraints in mechanisms and policies in accordance with law.

7. Provide explanations at the request of directly managing agencies, organizations, or individuals, superior agencies, inspection agencies, examination agencies, audit agencies, supervisory bodies, and regulatory agencies.

Chapter V

COMMENDATION AND HANDLING OF VIOLATIONS

Article 36. Commendation

Agencies, organizations, and individuals that have solutions or initiatives on thrift practice and waste prevention yielding specific results, or that exceed assigned saving objectives, saving targets, and waste-prevention requirements, or that provide truthful information detecting waste, shall be commended in accordance with laws on emulation and commendation.

Article 37. Handling of waste-causing acts and violations in organization of waste prevention and control

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2. Heads of agencies or organizations and their deputies, where waste-causing acts occur within agencies, organizations, units, enterprises, or fields under assigned management or charge, shall, depending on the nature and severity, be subject to disciplinary measures in accordance with law.

3. Officials, civil servants, public employees, title holders, position holders, and representatives of state capital at enterprises who commit waste-causing acts or violations in organization of waste prevention and control may be considered for exclusion, exemption, or mitigation of liability in certain cases in accordance with Party regulations, laws, and decisions of competent authorities:

a) Dynamic, innovative, and creative officials who dare to think, dare to act, dare to make breakthroughs, and dare to take responsibility for the common interest in accordance with law;

b) Acceptance of risks in scientific research, technology development, and innovation in accordance with law;

c) Controlled pilot activities in accordance with law;

d) Other cases as prescribed by law.

4. The Government shall prescribe details on application of disciplinary measures, exemption and mitigation of disciplinary liability, and compensation for damage in respect of waste-causing acts and violations in organization of waste prevention and control.

Chapter VI

IMPLEMENTATION PROVISIONS

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1. This Law comes into force from July 1, 2026, except for the provisions in Clauses 2 and 3 of this Article.

2. The development and promulgation of the Program on thrift practice and waste prevention for 2026 shall be performed in accordance with Clauses 1 and 2 of Article 13 of this Law.

a) By December 31, 2025, Ministers, heads of ministerial agencies, and heads of other central agencies shall, based on the Socio-economic Development Plan for 2026 approved by the National Assembly; the National Strategy on waste prevention and control; the Plan for organization of implementation of the National Strategy on waste prevention and control; and the anticipated key tasks within the scope and fields of management, promulgate the Program on thrift practice and waste prevention for 2026;

b) By December 31, 2025, Presidents of province-level People’s Committees shall, based on the National Strategy on waste prevention and control; the Plan for organization of implementation of the National Strategy on waste prevention and control; the Socio-economic Development Plan for 2026 approved by the province-level People’s Council; and local practical conditions, promulgate the Program on thrift practice and waste prevention for 2026;

c) Based on requirements of thrift practice and waste prevention, ministries, other central agencies, and local authorities shall decide on promulgation of the Program on thrift practice and waste prevention for 2026 of agencies, organizations, units, and enterprises under their management.

3. The National Day on thrift practice and waste prevention prescribed in Clause 1 of Article 9 of this Law shall be implemented from 2026. The Ministry of Finance shall submit to the Prime Minister for decision the theme and the plan for organization of implementation of the National Day on thrift practice and waste prevention for 2026.

4. The Law on Thrift Practice and Waste Prevention No. 44/2013/QH13, as amended by Law No. 21/2017/QH14 and Law No. 35/2018/QH14, ceases to be effective from the effective date of this Law.

This Law was adopted by the 15th National Assembly of the Socialist Republic of Vietnam at its 10th session on December 10, 2025.

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PRESIDENT OF THE NATIONAL ASSEMBLY




Tran Thanh Man