Nghị định 266/2026/NĐ-CP hướng dẫn Luật Tiết kiệm, chống lãng phí

DECREE

ELABORATION AND GUIDELINES FOR IMPLEMENTING CERTAIN ARTICLES OF THE LAW ON THRIFT PRACTICE AND WASTE PREVENTION

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

Pursuant to Law on thrift practice and waste prevention No. 110/2025/QH15;

At the request of Minister of Finance;

The Government of Vietnam hereby promulgates a Decree on elaboration and guidelines for implementing certain articles of the Law on thrift practice and waste prevention.

Chapter I

GENERAL PROVISIONS

...

...

...

This Decree provides elaboration and guidelines for the implementation of Article 4, Article 5, Clause 2 of Article 9, Clause 3 of Article 12, Article 13, Article 15, Clause 2 of Article 16, Article 17, and Clause 2 of Article 24 of the Law on thrift practice and waste prevention No. 110/2025/QH15

Article 2. Regulated entities

1. Political organizations and regulatory agencies.

2. Vietnam Fatherland Front.

3. Armed forces units.

4. Public service providers.

5. State-owned enterprises.

6. Cadres, civil servants, public employees, employees in the public sector.

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

...

...

...

WASTE-CAUSING ACTS AND VIOLATIONS IN ORGANIZATION OF WASTE PREVENTION AND CONTROL

Article 3. Principles for determining waste-causing acts

The determination of waste-causing acts must be specified in the conclusions of competent authorities through inspection, auditing, investigation, and complaint, and denunciation resolution, on the basis of a comprehensive analysis and evaluation of objective and subjective causes of the act linked to the consequences of waste.

Article 4. Waste-causing acts

1. Waste-causing acts include acts specified in Article 4 of Law No. 110/2025/QH15 and acts specified in Clauses 2, 3, and 4 of this Article.

2. Waste-causing acts in organizational restructuring, management and use of labor in the public sector include:

a) Causing waste due to the establishment or reorganization of agencies, organizations, or units failing to satisfy conditions, criteria, order, procedures, or authority as prescribed by law;

b) Exceeding prescribed limits in the appointment of deputies of heads of agencies, organizations, or units, or deputies of heads of divisions under agencies, organizations, or units, except where the appointment is permitted as per law;

c) Causing waste due to the assignment of payrolls inconsistently with regulations on bases for determination of civil servant payrolls;

...

...

...

dd) Causing waste due to the conclusion of contracts for performance of civil servant duties ultra vires or failing to meeting standards, conditions, contract types, or contract terms as prescribed;

e) Causing waste due to the recruitment of public employees ultra vires or failing to meet the actual demands, job positions, wage funds, and other lawful revenue sources of public service providers;

g) Causing waste due to the conclusion of employment contracts with public employees inconsistently with legal regulations;

h) Causing waste due to the conclusion of employment contracts or service contracts inconsistently with the nature, task requirements, financial resources, and human resource demands of public service providers as prescribed;

i) Causing waste due to the application of policies for selection, attraction, and employment of talents to work in agencies, organizations, or units inconsistently with legal regulations;

k) Causing waste due to the mobilization, rotation, or secondment of civil servants not based on capabilities of civil servants or demands of agencies, organizations, or units, resulting in mobilized or seconded civil servants not being assigned or utilized, or rotated civil servants failing to achieve cadre training, retraining, and cultivation targets according to task requirements or requirements of planned titles;

l) Causing waste due to the provision of training and retraining that is not based on job positions linked to the use and management of civil servants, training and retraining plans, and human resource construction and development demands.

3. Acts of intentionally investing in construction, managing, or using public property or public investment capital inconsistently with regulations, resulting in the extension of project implementation duration/schedule compared to the approved duration/schedule.

4. Waste-causing acts in management, exploitation, and utilization of resources and energy include:

...

...

...

b) Approving investor selection results of land-using projects that fail to ensure capacity conditions, resulting in the non-use of land or failure to use land within the timeframe specified in the investment project, falling under cases subject to land repossession in accordance with land law.

5. Organizations and individuals committing waste-causing acts shall be considered for exclusion, exemption, or reduction of liability in accordance with Clause 3, Article 37 of Law No. 110/2025/QH15 and relevant regulations.

Article 5. Determination of consequences of waste-causing acts

1. An act relating to the drafting and promulgation of legislative documents in thrift practice and waste prevention specified in Clause 1 Article 4 of Law No. 110/2025/QH15 shall be determined as causing waste if:

a) It causes loss to state budget or public property, or increases state budget expenditure for implementation of documents issued in contravention of the guidelines of the CPV or the laws of the State;

b) It has no basis for resource management, exploitation, or use due to intentional failure to issue, or delayed issuance, amendment, or supplementation of legislative documents on norms, standards, and regimes in thrift practice and waste prevention.

2. An act in public finance management and use specified in Clause 3 Article 4 of Law No. 110/2025/QH15 shall be determined as causing waste if:

a) It causes loss to the state budget or to off-budget state financial funds;

b) It increases state budget expenditure.

...

...

...

a) It causes loss to the state budget, public property, or national resources;

b) It increases state budget expenditure due to commission of acts specified in points b, d, and dd, Clause 4, Article 4 of Law No. 110/2025/QH15;

c) It incurs state budget expenditure for demolishing construction works of investment projects;

d) It extends project implementation duration and schedule compared to the approved duration and schedule.

4. An act in management and use of public investment capital specified in points a, b, c, d, and dd, Clause 4, Article 4 of Law No. 110/2025/QH15 shall be determined as causing waste if:

a) Public property is invested in, constructed, procured, or allocated in excess of prescribed norms and standards (exceeding office floor area for working places and public service facilities; exceeding quantity or price caps for automobiles, machines, equipment and other public property whose quantity/price is prescribed by law);

b) Public property is damaged or lost in excess of prescribed norms;

c) Public property being working offices is not put into use for more than 12 consecutive months; for other public property, the non-use duration shall comply with relevant regulations;

d) It incurs additional state budget expenditure for preservation, protection, operation, maintenance, or repair due to the failure to promptly handle unusable public property;

...

...

...

5. An act in management, exploitation, and use of resources and energy specified in Clause 5 Article 4 of Law No. 110/2025/QH15 shall be determined as causing waste if:

a) It causes loss to the state budget, resources, or energy;

b) It increases total site clearance expenditure of the project being delayed in schedule or progress compared to the approved schedule or progress comes from subjective reasons;

c) It reduces state budget revenues;

d) It incurs state budget expenditure for restoring resources that are degraded, depleted, polluted, or lost;

dd) It incurs state budget expenditure for handling construction works in land;

e) It incurs state budget expenditure for handling and restoring databases due to management and use against regulations;

g) It fails to return land in accordance with land repossession decisions issued by competent authorities.

h) Land allocated for an investment project remains unused or falls behind the land use schedule specified in the project, falling under cases subject to land repossession in accordance with land law.

...

...

...

a) It increases state capital participation or incurs other financial obligations of the State;

b) It incurs state budget expenditure for demolishing construction works of investment projects;

c) Works of construction investment projects fail to undergo commissioning and handover for operation in accordance with terms of project contract and regulations on PPP investment.

7. An act in management and use of state capital in enterprises specified in points c, d, dd and e, Clause 6, Article 4 of Law No. 110/2025/QH15 shall be determined as causing waste if:

a) It causes loss of state capital in enterprises;

b) It causes loss of profits payable to the state budget due to improper fund allocation as prescribed by competent authorities.

8. An act in organizational structuring, management and use of labor in the public sector specified in Clause 2 Article 4 of this Decree shall be determined as causing waste if it increases state budget expenditure.

9. An act in leadership and direction work in thrift practice and waste prevention specified in Clause 2, Article 4 of Law No. 110/2025/QH15 shall be determined as causing waste if the following acts occur within the scope of direct leadership, management, or assigned responsibility:

a) Acts specified in Clauses 1, 3, 4, 5, and 6, Article 4 of Law No. 110/2025/QH15, Clause 2, Article 4 of this Decree causing consequences specified in Clauses 1, 2, 3, 4, 5, 6, 7, and 8 of this Article;

...

...

...

Article 6. Violations in organization and implementation of waste prevention and control

Violations in the organization and implementation of waste prevention and control include violations specified in Clause 1, Article 5 of Law No. 110/2025/QH15. To be specific:

1. Violations regarding timelines for issuance and the contents of the Program on thrift practice and waste prevention:

a) Fail to issue, or issue Program on thrift practice and waste prevention inconsistently with prescribed time limits;

b) Promulgate Program on thrift practice and waste prevention that fails to ensure full contents as prescribed by law.

2. Violations in performance of tasks, targets, requirements and solutions on thrift practice and waste prevention that have been issued:

a) Fail to organize, or organize incompletely, the execution of tasks, targets, requirements and solutions on thrift practice and waste prevention;

b) Fail to organize the execution of tasks, targets, requirements and solutions on thrift practice and waste prevention in accordance with prescribed schedule;

c) Fail to assign execution responsibilities for tasks, targets, requirements and solutions on thrift practice and waste prevention;

...

...

...

a) Fail to submit reports, or submit reports on results of thrift practice and waste prevention inconsistently with prescribed time limits;

b) Submit reports on results of thrift practice and waste prevention work without ensuring full contents and requirements as prescribed by law;

c) Intentionally submit inaccurate or untruthful reports on results and figures relating to thrift practice and waste prevention.

4. Violations regarding updating the national database on thrift practice and waste prevention:

a) Fail to update information, or update incomplete data into the national database on thrift practice and waste prevention;

b) Update information into the national database on thrift practice and waste prevention inconsistently with prescribed time limits;

c) Intentionally update inaccurate or untruthful information and data.

5. Violations regarding timelines, contents and forms of disclosure on thrift practice and waste prevention:

a) Fail to disclose contents on thrift practice and waste prevention as prescribed;

...

...

...

c) Intentionally make inaccurate or untruthful disclosures of contents on thrift practice and waste prevention.

6. 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 in accordance with regulations on grassroots democracy implementation.

7. Obstructing or lacking responsibility in inspection, examination or audit of thrift practice and waste prevention by competent agencies or organizations in accordance with law on inspection, state audit, and other relevant regulations.

8. 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:

a) Fail to provide or provide a incomplete, untimely, or inaccurate dossiers and/or documents upon request of inspection body;

b) Fail to designate a responsible person to work with, failing to participate in, or delaying in working with the inspection authority without legitimate reason;

c) Fail to comply with or incompletely complying with an inspection decision, requirement, or conclusion;

d) Fail to monitor or urge the implementation of the inspection conclusion;

dd) Other acts obstructing on-duty persons as prescribed by law.

...

...

...

10. Violations in protecting persons fighting against waste and their relatives in accordance with law on denunciations and criminal procedure.

11. Violations in organizing the implementation of National Day for Saving and Combating Waste:

a) Fail to issue guidance for organizing the National Day for Saving and Combating Waste;

b) Fail to implement or fail to organize the National Day for Saving and Combating Waste consistent with the prescribed principles and content specified in Article 8 and Article 9 of this Decree.

Chapter III

NATIONAL DAY FOR SAVING AND COMBATING WASTE

Article 7. National Day for Saving and Combating Waste

National Day for Saving and Combating Waste shall be organized annually on May 31^st, ensuring consistency with principles, contents, and forms specified in Article 8 and Article 9 of this Decree.

Article 8. Principles for organizing National Day for Saving and Combating Waste

...

...

...

2. Prioritize execution on electronic platforms.

3. Prioritize integrating activities of National Day for Saving and Combating Waste with other activities based on functions, tasks, managing areas; ensuring a focused approach, avoiding dispersion, and align with the practical conditions of the respective agencies, organizations, and units.

4. Ensure openness and transparency in implementation by agencies, organizations, and units.

Article 9. Contents and forms of organizing National Day for Saving and Combating Waste

1. National Day for Saving and Combating Waste shall be organized with the following activities:

a) Propagating and affirming the position of role of thrift and waste prevention culture in state management and social life;

b) Disseminating legal regulations on thrift practice and waste prevention linked to daily lives, functions and tasks of agencies, organizations, and units;

c) Organizing movements and competitions to receive and spread initiatives and solutions on thrift practice and waste prevention in state management and production, business, and consumption activities of citizens;

d) Commending and rewarding collectives and individuals with outstanding achievements, effective initiatives, and solutions in thrift practice and waste prevention.

...

...

...

a) Mass media, electronic portals, or websites of agencies, organizations, and units;

b) Forms of organizing dissemination and education about law on thrift practice and waste prevention in accordance with law on dissemination and education of laws;

c) Application of digital platforms, social networks, and other communication forms to spread thrift and waste prevention culture.

Article 10. Responsibilities for organizing National Day for Saving and Combating Waste

1. Responsibilities for guiding contents and forms of organizing National Day for Saving and Combating Waste

a) Annually, the Ministry of Finance shall guide contents and forms of organizing National Day for Saving and Combating Waste nationwide;

b) On the basis of the guidance on organizing National Day for Saving and Combating Waste of the Ministry of Finance, ministries, ministerial-level agencies, other central governments, and provincial-level People's Committees shall guide contents and forms of organizing National Day for Saving and Combating Waste within their management scope.

2. Responsibilities for organizing National Day for Saving and Combating Waste

a) Ministers, Heads of ministerial-level agencies, other central governments, and Chairpersons of provincial-level People's Committees shall organize National Day for Saving and Combating Waste within their management scope;

...

...

...

Article 11. Funding for organizing National Day for Saving and Combating Waste

1. Funding for organizing activities of National Day for Saving and Combating Waste shall be allocated within recurring estimates of ministries, ministerial-level agencies, other central and local governments according to state budget management devolution. The establishment, allocation, execution, and final settlement of funding shall comply with law on state budget and law on accounting.

2. The mobilization of lawful off-budget resources to organize National Day for Saving and Combating Waste is encouraged.

Chapter IV

PLAN FOR ORGANIZING THE IMPLEMENTATION OF THE NATIONAL STRATEGY ON WASTE PREVENTION, PROGRAMS OF THRIFT PRACTICE AND WASTE PREVENTION

Article 12. Responsibility for formulating and issuing Plan for organizing the implementation of the National Strategy on Waste Prevention

1. Ministries, ministerial-level agencies, other central governments, and provincial-level People's Committees shall, based on National Strategy on Waste Prevention, formulate and issue the Plan for organizing the implementation of the National Strategy on Waste Prevention.

2. Within 90 days from the approval date of National Strategy on Waste Prevention, agencies and organizations specified in Clause 1 of this Article shall issue the Plan for organizing the implementation of the National Strategy on Waste Prevention.

3. The Plan for organizing the implementation of the National Strategy on Waste Prevention shall include:

...

...

...

b) Major tasks and solutions; implementation roadmap and time limits; expected outputs and results;

c) Responsibilities of relevant agencies, organizations, units, and individuals; cooperation mechanisms in implementation;

d) Resources and methods for guaranteeing implementation;

dd) Regime for monitoring, inspection, evaluation, and reporting of implementation results.

4. Ministers, Heads of ministerial-level agencies, other central governments, and Chairpersons of provincial-level People's Committees shall direct the formulation and issuance of the Plan for organizing the implementation of the National Strategy on Waste Prevention as per law.

5. The Ministry of Finance shall preside over and cooperate with ministries, ministerial-level agencies, other central and local governments to guide the formulation, consolidation, and supervision of the issuance of the Plan for organizing the implementation of the National Strategy on Waste Prevention as prescribed.

Article 13. Responsibility for implementation of Plan for organizing the implementation of the National strategy on waste prevention

1. Ministries, ministerial-level agencies, and other central governments, and provincial-level People's Committees shall fully and promptly organize the implementation of tasks and solutions specified in the Plan for organizing the implementation of the National Strategy on Waste Prevention.

2. The implementation of the Plan for organizing the implementation of the National Strategy on Waste Prevention must satisfy the following requirements:

...

...

...

b) Ensure cooperation among relevant agencies, organizations, and units;

c) Be in compliance with practical conditions of their managed sector, fields, and areas.

3. Heads of agencies, organizations, and units shall be held accountable before the law and competent authorities for the progress, quality, and effectiveness of implementing the Plan for organizing the implementation of the National Strategy on Waste Prevention; and promptly direct the adjustment and supplementation of tasks and solutions in the Plan for organizing the implementation of the National Strategy on Waste Prevention if necessary.

4. The Ministry of Finance shall monitor and urge the implementation of the Plan for organizing the implementation of the National Strategy on Waste Prevention; consolidate, report to the Prime Minister, and propose measures to improve the effectiveness of implementing the National Strategy on Waste Prevention.

Article 14. Responsibility for formulating and promulgating Thrift Practice and Waste Prevention Programs

1. Before December 31, ministries, ministerial-level agencies, and other central governments shall promulgate the Thrift Practice and Waste Prevention Program for the following year based on the annual socio-economic development plan approved by the National Assembly of Vietnam, the National Strategy on Waste Prevention, the Plan for organizing the implementation of the National Strategy on Waste Prevention, guidance from the Ministry of Finance on formulating Thrift Practice and Waste Prevention Programs, and expected key tasks within their managed scope.

2. Before December 31, provincial People's Committees shall promulgate the Thrift Practice and Waste Prevention Program for the following year based on the National Strategy on Waste Prevention, the Plan for organizing the implementation of the National Strategy on Waste Prevention, guidance from the Ministry of Finance on formulating Thrift Practice and Waste Prevention Programs, the annual socio-economic development plan approved by the provincial People's Council, and expected key tasks within their managed scope.

3. Based on requirements of thrift practice and waste prevention, ministries, ministerial-level agencies, other central and local governments shall decide on the promulgation of Thrift Practice and Waste Prevention Programs for agencies, organizations, units, and enterprises under their management scope.

4. Ministers, Heads of ministerial-level agencies, other central governments, and Chairpersons of provincial-level People's Committees shall direct the formulation and issuance of the Plan for organizing the implementation of the National Strategy on Waste Prevention as per law.

...

...

...

Ministers, Heads of ministerial-level agencies, other central governments, and Chairpersons of provincial-level People's Committees shall:

1. Direct the implementation of assigned tasks in issued Thrift Practice and Waste Prevention Programs.

2. Promptly amend, supplement to the issued Thrift Practice and Waste Prevention Programs to ensure effective implementation of objectives, targets, measures, and solutions for thrift practice and waste prevention.

3. Handle heads of agencies, organizations, and units failing to implement or improperly implementing regulations on the formulation, promulgation, implementation of Thrift Practice and Waste Prevention Programs intra vires.

Chapter V

DISCLOSURE OF THRIFT PRACTICE AND WASTE PREVENTION AND NATIONAL DATABASE ON THRIFT PRACTICE AND WASTE PREVENTION

Article 16. Forms of disclosure

1. Forms of disclosure shall be implemented in accordance with Article 15 of Law No. 110/2025/QH15 and other relevant regulations.

2. Heads of agencies, organizations, and units shall select forms of disclosure based on contents and targets of disclosure; and organizing implementation of disclosure within the scope of sectors and areas under their management. Where other laws contain mandatory provisions on forms of disclosure, the provisions of such laws shall apply.

...

...

...

1. The disclosure of contents specified in Article 14 of Law No. 110/2025/QH15 must be implemented promptly, fully, and accurately, provided that relevant agencies, organizations, and individuals have the rights to access and supervise thrift practice and waste prevention.

2. The time of disclosure shall be determined as follows:

a) The National Strategy on Waste Prevention and the Plan for organizing the implementation of the National Strategy on Waste Prevention must be disclosed within 05 working days from the date of issuance;

b) Thrift Practice and Waste Prevention Programs and reports on thrift practice and waste prevention results must be disclosed within 05 working days from the date of issuance;

c) Results of handling waste-causing acts must be disclosed within 05 working days from the date of handling decision issuance; 

d) The timing of disclosing information in the field of thrift practice and waste prevention shall comply with regulations on access to information and other relevant regulations.

3. In case of amendments, supplements, or revision of disclosed contents, the amended,  supplemented, or revised contents shall be disclosed within the time limit applicable to the first-time disclosed contents.

4. In cases where a technical incident, force majeure event, or objective cause leads to failure to ensure information disclosure as prescribed in Clause 2 and Clause 3 of this Article, the disclosure shall be implemented within 05 working days from the date it is remedied or terminated.

5. Authorities issuing documents specified in points a and b Clause 2 of this Article and competent authorities issuing decisions to handle waste-causing acts shall implement the disclosure in accordance with the prescribed time limits.

...

...

...

1. The National database on thrift practice and waste prevention, managed by the Ministry of Finance, shall be established, exploited, and used uniformly from central to local levels.

2. The establishment of the National database on thrift practice and waste prevention must ensure compliance with technical standards and regulations, in conformity with the National Digital Architecture Framework and the National Data Architecture Framework.

3. The design, establishment, updating, maintenance, exploitation, and use of the National database on thrift practice and waste prevention must ensure compliance with regulation on access to information, digital transformation, electronic transactions, cybersecurity, data protection, management, connection, and sharing of digital data of national databases, and other relevant regulations.

4. The integration, uniformity, and synchronization of data between the National database on thrift practice and waste prevention and other information systems and databases through data sharing and cooperation platforms must be ensured.

5. Information exploitation rights of agencies, organizations, and individuals must be ensured as per law.

Article 19. Information in the National database on thrift practice and waste prevention

Information in the National database on thrift practice and waste prevention includes:

1. The National Strategy on Waste Prevention.

2. Plan for organizing the implementation of the National Strategy on Waste Prevention.

...

...

...

4. Reports on thrift practice and waste prevention results.

5. Other information about thrift practice and waste prevention.

Article 20. Updating the National database on thrift practice and waste prevention

1. Ministries, ministerial-level agencies, other central and local governments, and state-owned enterprises shall fully, promptly, and accurately update information and data into the National database on thrift practice and waste prevention (except for cases specified in Clause 3 of this Article) as follows:

a) Within 07 working days from the date of issuance of the National Strategy on Waste Prevention, the Ministry of Finance shall update the Strategy into the National database on thrift practice and waste prevention;

b) Within 07 working days from the date of issuance of the Plan for organizing the implementation of the National Strategy on Waste Prevention, ministries, ministerial-level agencies, other central governments, and provincial People's Committees shall update the Plan into the National database on thrift practice and waste prevention;

c) Within 07 working days from the date of issuance of the Thrift Practice and Waste Prevention Program, ministries, ministerial-level agencies, other central governments, and provincial People's Committees shall update the Program into the National database on thrift practice and waste prevention;

d) Ministries, ministerial-level agencies, other central governments, and provincial People's Committees shall update reports on thrift practice and waste prevention results of sectors, fields, and their managing areas into the National database on thrift practice and waste prevention within the time limits prescribed in Clause 3 Article 36 of this Decree.

Ministries, ministerial-level agencies, other central governments, and provincial People's Committees shall decide on updating data on thrift practice and waste prevention results of agencies, organizations, units, and state-owned enterprises under their management scope into the National database on thrift practice and waste prevention;

...

...

...

2. In cases where information systems or technical infrastructure serving the operation of the National database on thrift practice and waste prevention cannot operate due to failure, the data shall be updated within 07 working days from the system restoration date.

In cases where force majeure events or objective causes prevent the timely updating of data, agencies and organizations responsible for updating data must promptly report and provide supporting documents to the governing body of the National database on thrift practice and waste prevention. The data shall be updated within 07 working days from the date force majeure events or objective causes are remedied or terminated.

3. Ministries, ministerial-level agencies, and other central-level agencies and organizations shall cooperate with the Ministry of Finance to automatically share data from specialized national databases with the National database on thrift and waste prevention.

Article 21. Exploitation of the National database on thrift practice and waste prevention

1. Political organizations, state agencies, the Vietnam Fatherland Front, public service providers, state-owned enterprises, and other organizations and individuals may exploit data on the national database on thrift and waste prevention to serve the supervision and monitoring of thrift practice and waste prevention in accordance with this Decree and the Regulation on exploitation and use of the National database on thrift and waste prevention.

2. The exploitation and use of data must comply with laws on access to information, electronic transactions, cybersecurity, data protection, and other relevant laws.

Article 22. Responsibilities of the governing body of the National database on thrift practice and waste prevention

1. Establish the National database on thrift practice and waste prevention, provided it is put into exploitation and use prior to January 01, 2027.

2. Formulate and promulgate technical regulations on data structures for exchanging, connecting, and sharing data between the National Database and databases of ministries, central and local governments; the Regulations on exploitation and use of data of the National database on thrift practice and waste prevention.

...

...

...

4. Ensure technical infrastructure, cybersecurity, and data security; provide guidelines and support agencies, organizations, units, enterprises, and individuals in updating, exploiting, and using data in the National database on thrift practice and waste prevention.

5. Request to amend or supplement to data updated incompletely or inaccurately.

6. Perform inspection and supervision of data updating into the National database on thrift practice and waste prevention.

Chapter VI

INSPECTION OF THRIFT PRACTICE AND WASTE PREVENTION

Article 23. Classification of inspection of thrift practice and waste prevention

Inspection of thrift practice and waste prevention includes:

1. Inspection of compliance with and implementation of laws on thrift practice and waste prevention, comprising the following contents:

a) Contents specified in points a, b, c, d, e, and g Clause 2 Article 17 of Law No. 110/2025/QH15;

...

...

...

c) Protection of persons fighting against waste and their relatives;

d) Status of organizing the National Day for Saving and Combating Waste.

The inspection of compliance with and implementation of regulations on thrift practice and waste prevention shall comply with the provisions of Chapter VI of this Decree, and does not fall within the scope of specialized inspection in accordance with the Government’s Decree No. 217/2025/ND-CP dated August 05, 2025 on specialized inspection.

2. Inspection of the implementation status of norms, standards, and regimes specified in point dd Clause 2 Article 17 of Law No. 110/2025/QH15 shall comply with regulations in each relevant field and shall not be conducted in accordance with this Decree.

Article 24. Responsibility for conducting inspection of compliance with and implementation of laws on thrift practice and waste prevention

1. The Ministry of Finance shall conduct the inspection of compliance with and implementation of regulations on thrift practice and waste prevention for contents specified in Clause 1 Article 23 of this Decree nationwide.

2. Ministries, ministerial-level agencies, other central agencies, and provincial People's Committees shall inspect compliance with and implementation of regulations on thrift practice and waste prevention for contents specified in Clause 1 Article 23 of this Decree of agencies, organizations, units, and enterprises under their management scope (except for contents specified in point d and point e Clause 2 Article 17 of Law No. 110/2025/QH15).

Article 25. Principles of inspection of compliance with and implementation of laws on thrift practice and waste prevention

1. Compliance with the law, objectivity, transparency, timeliness, and accuracy.

...

...

...

3. Do not obstruct or affect normal operations of inspected agencies, organizations, and units.

4. Prioritize the application of information technology in inspection.

5. Inspection contents must closely follow the objectives of thrift practice and waste prevention, focusing on sector and activities with high risk of waste.

Article 26. Purposes of inspection of compliance with and implementation of laws on thrift practice and waste prevention

1. Inspecting compliance with and implementation of regulations on thrift practice and waste prevention to review and evaluate compliance with and implementation of  regulations on thrift practice and waste prevention.

2. Results of inspecting compliance with and implementation of regulations on thrift practice and waste prevention serve to prevent, detect, and halt violations, and recommend competent agencies and persons to implement measures to improve the effectiveness of thrift practice and waste prevention.

Article 27. Decision on inspection of compliance with and implementation of laws on thrift practice and waste prevention

1. Heads of agencies and organizations specified in Article 24 of this Decree shall promulgate decisions on inspecting compliance with and implementation of laws on thrift practice and waste prevention.

2. A decision shall be issued:

...

...

...

b) upon detecting signs of violations in implementation of laws on thrift practice and waste prevention.

3. Contents of an inspection decision:

a) Bases for issuing inspection decisions;

b) Inspection scope and contents;

c) Inspected entities;

d) Composition of the Inspection team and Head of the Inspection team;

dd) Powers and responsibilities of the Inspection team and inspected entities;

e) Location and duration of inspection.

4. Inspection decisions shall be disclosed to inspected entities upon conducting the inspection.

...

...

...

1. The Inspection team for compliance with and implementation of laws on thrift practice and waste prevention shall be established to perform inspection tasks according to decisions of competent authorities. An Inspection team consists of a Head, a Deputy Head (if any), and members.

2. The Head and members of an Inspection team must possess legal knowledge and professional competence relevant to the inspection scope specified in Clause 1 Article 23 of this Decree; must not be subject to ongoing disciplinary or criminal proceedings; and must not have a conflict of interest with inspected entities as prescribed by law.

Article 29. Plan for inspection of compliance with and implementation of laws on thrift practice and waste prevention

1. Plans for inspecting compliance with and implementation of laws on thrift practice and waste prevention must be formulated based on fields with high risk of waste, results of managing and using resources, feedback and recommendations of organizations and individuals, and requirements of state management of thrift practice and waste prevention.

2. Plans for inspecting compliance with and implementation of laws on thrift practice and waste prevention include: inspection contents; inspected entities, inspection period, inspection duration, inspecting agencies and units (leading/cooperating agencies and units), and other relevant contents (if any).

3. Before March 01, agencies and organizations specified in Article 24 of this Decree shall issue their plan for inspecting compliance with and implementation of laws on thrift practice and waste prevention. Where necessary, the person competent to issue inspection plans may revise such inspection plans.

Inspection plans must be sent to state inspection and audit agencies and inspected entities immediately after issuance.

Article 30. Conducting inspection of compliance with and implementation of laws on thrift practice and waste prevention; violation handling

1. Disclosure of inspection decisions:

...

...

...

2. The inspection team shall collect, review, and evaluate documents related to inspection contents in the inspection decision.

3. Minutes of inspection and handling of inspection results:

a) The inspection team shall prepare inspection minutes, including: composition of the inspection team; inspected entity; relevant organizations and individuals; inspection contents; verification results; assessment of resource management and usage; and opinions of the inspected entity and relevant organizations and individuals (if any). Inspection minutes must bear signatures of the Head of the inspection team and the representative of the inspected entity. In the case where the inspected entity refuses to sign the minutes, reasons and signature of a representative of the commune-level authority or of at least a witness are required.

b) Upon detection of any violations against regulations on waste prevention, the inspection team shall handle or propose a competent agency/person to handle them in accordance with regulations.

c) In cases where the inspection contents exceed the assessment scope or require clarification according to inspection functions, the Head of the inspection team shall report to the decision-issuing person to consider requesting or proposing the competent inspectorate to conduct inspections under regulations.

Article 31. Inspection conclusions on compliance with and implementation of laws on thrift practice and waste prevention

1. Within 01 month from the expiration date of the inspection period, the inspection team shall prepare inspection conclusions and send them to the inspected entity to solicit opinions. In cases where the draft inspection conclusions are complex or broad in scope, the time limit may be extended by a maximum of 02 months from the expiration date of the inspection period.

2. Within 15 days from the expiration date of receiving the draft inspection conclusions, the inspected entity shall send written opinions to the inspection team. In cases where the draft inspection conclusions are complex or broad in scope, the time limit may be extended by a maximum of 30 days from the date of receiving the draft inspection conclusions; such extension must be notified of the inspection team in writing.

3. Within 01 month from the date of receiving written opinions from the inspected entity, or within 03 days from the expiration of the time limit specified in Clause 2 hereof (if the inspection team receives no written opinions from the inspected entity), the Head of the inspection team shall submit the draft decision to the competent person to inspect and issue the inspection conclusions.

...

...

...

4. Inspection conclusions shall be sent to the inspected entity and relevant agencies, organizations, and individuals immediately after issuance to implement the inspection conclusions.

5. Inspection conclusions must contain: assessment of compliance with and implementation of regulations on thrift practice and waste prevention; conclusions on inspection contents; handling measures within authority and recommendations for solutions, handling measures, and remediation of consequences (if any); limitations and shortcomings of relevant management mechanisms, policies, and laws, and recommendations for remediation (if any).

Article 32. Tasks and powers of heads of agencies, organizations, and units conducting inspections of compliance with and implementation of laws on thrift practice and waste prevention

1. Direct, guide, organize, and perform inspections regarding compliance with and implementation of laws on thrift practice and waste prevention within their management scope.

2. Direct and cooperate in the handling of overlaps and duplications between inspection activities on compliance with and implementation of laws on thrift practice and waste prevention and specialized inspection activities, or thrift practice and waste prevention inspection and auditing.

3. Promptly direct and handle proposals of inspection team within their authority.

4. Handle within authority or propose competent agencies and persons to promptly handle agencies, organizations, and individuals committing violations against regulations on waste prevention.

5. In cases where inspection of compliance with and implementation of laws on thrift practice and waste prevention reveals limitations or shortcomings in mechanisms, policies, or laws, request the competent agencies and person to make appropriate amendments and supplements.

6. Decide to temporarily suspend an inspection in force majeure cases; terminate an inspection in cases where the inspected entity no longer exists, the inspection contents have been audited/inspected, upon a decision to initiate criminal proceedings, or upon request of competent authorities.

...

...

...

8.  Direct the monitoring and urging of the implementation of the inspection conclusions.

Article 33. Tasks and powers of Heads and members of inspection team for inspecting compliance with and implementation of laws on thrift practice and waste prevention

1. Request inspected entities to provide information and documents serving inspection work; request explanations and clarifications on relevant contents.

2. Propose heads of competent inspection authorities or other competent agencies/persons to apply necessary measures in accordance with laws to ensure the fulfillment of inspection requirements and purposes.

3. Prepare administrative violation minutes, compel the cessation of violations, impose administrative penalties, and exercise other rights as prescribed by laws.

4. Report inspection results to heads of competent inspection authorities.

5. Perform other tasks and exercise other powers as prescribed by laws.

Article 34. Rights and obligations of inspected entities for compliance with and organization of implementation of laws on thrift practice and waste prevention

1. Rights of inspected entities:

...

...

...

b) Refuse to provide information or documents unrelated to inspection contents;

c) Lodge complaints, denunciations, petitions, and reflections regarding handling inspections or the implementation of laws on thrift practice and waste prevention in accordance with regulations;

d) Other rights as prescribed by laws.

2. Obligations of inspected entities:

a) Comply with inspection decisions; refrain from obstructing or causing difficulties for the on-duty inspection team;

b) Fully and promptly provide information and documents related to inspection contents upon request; be held accountable for the legitimacy, accuracy, and truthfulness of provided information and documents;

c)  Comply with handling decisions on inspection of compliance with and organization of implementation of laws on thrift practice and waste prevention.

Chapter VII

REPORTS ON THRIFT PRACTICE AND WASTE PREVENTION RESULTS

...

...

...

1. Reports on thrift practice and waste prevention results must be prepared fully, truthfully, and objectively, in accordance with regulations on reporting regimes of state administrative agencies, and accurately report on the implementation of thrift practice and waste prevention within the management scope and assigned fields of agencies, organizations, and units.

2. Report contents must closely follow objectives, tasks, targets, measures, and solutions for thrift practice and waste prevention defined in the national strategy on waste prevention, the Plan for organizing the implementation of the national strategy on waste prevention, programs for thrift practice and waste prevention, or upon requests of the National Assembly of Vietnam, Standing Committee of the National Assembly of Vietnam, the Government of Vietnam, the Prime Minister, and guidelines of the Ministry of Finance.

3. Ensure specific assessments of achieved results and timely report on shortcomings, limitations, causes, and responsibilities of relevant agencies, organizations, units, and individuals.

4. Data and information in report must be complete, accurate, timely, and consistent with data updated in the national database on thrift practice and waste prevention and relevant information systems and databases.

5. Ensure reports are prepared intra vires, within prescribed time limits, and according to required outlines and report forms.

6. Persons signing reports must be held accountable for the truthfulness and objectivity of the reports.

Article 36. Forms of reporting, cutoff time for reporting data, methods and time limits for reporting

1. Forms of reporting:

a) Annual reports;

...

...

...

c) Ad-hoc reports as required by the National Assembly, the Standing Committee of the National Assembly, the Government, or the Prime Minister.

2. Cutoff time for reporting data:

a) For annual reports; Reporting data from January 01 to December 31 every year;

b) For thematic reports and ad-hoc reports: comply with requests of competent authorities.

3. Methods and time limits for reporting

a) Annual reports must be updated into the national database on thrift practice and waste prevention prior to February 28 of the year immediately following the reporting year;

b) Methods and time limits submitting ad-hoc reports and thematic reports shall comply with requests and guidelines of competent authorities;

c) By the reporting deadline, in cases where the national database on thrift practice and waste prevention is not yet eligible to be put into exploitation and use or where reports cannot be updated into the database as prescribed due to reasons specified in Clause 2, Article 20 of this Decree, agencies and organizations shall submit reports in physical copy or electronic copy (bearing digital signature) to the agency responsible for consolidating reports, ensuring compliance with time limits specified in points a and b of this Clause.

Article 37. Reporting contents

...

...

...

a) Leadership, direction, and implementation of regulations on thrift practice and waste prevention; implementation of the National strategy on waste prevention and programs for thrift practice and waste prevention;

b) Results of implementing tasks, measures, and solutions for thrift practice and waste prevention, specifying the extent to which the objectives, targets, and requirements set out in plans or tasks have been achieved; thrift results achieved in each field of managing and using state resources; inspection, examination, supervision, and auditing of thrift and waste prevention efforts; detection and handling of waste-causing acts and violations against regulations on waste prevention; receipt and processing of waste-related information, and protection of persons fighting against waste and their relatives (if any);

c) Assessment of shortcomings, limitations, causes, and responsibilities of agencies, organizations, units, and individuals;

d) Orientations, tasks, and solutions for performing thrift practice and waste prevention in the following year.

2. Contents of thematic reports and ad-hoc reports shall comply with requests and guidelines of competent authorities.

3. The Minister of Finance shall promulgate a Circular guiding report outlines and forms for annual reports.

Article 38. Responsibility for preparing and consolidating annual reports

1. Ministries, ministerial-level agencies, and other central agencies shall consolidate and report thrift practice and waste prevention results of agencies, organizations, units, and state-owned enterprises under their management; report and assess the results of thrift practice and waste prevention within their assigned fields nationwide.

2. Provincial-level People's Committees shall consolidate and report thrift practice and waste prevention results of agencies, organizations, units, and state-owned enterprises under their management; report and assess the results of thrift practice and waste prevention within their provinces.

...

...

...

4. The Ministry of Finance shall consolidate reports from ministries, ministerial-level agencies, other central and local agencies to draft Government's reports for submission to the Government and report to the National Assembly as per laws.

Chapter VIII

IMPLEMENTATION PROVISIONS

Article 39 Effect

1. This Decree comes into force from July 01, 2026.

2. Decree No. 84/2014/ND-CP dated September 8, 2014 elaborating certain articles of the Law on thrift practice and waste prevention shall cease to be effective from the effective date of this Decree.

Article Transitional provisions

In cases where a Plan for implementation of the National Strategy on Waste Prevention was issued prior to the effective date of this Decree, agencies, organizations, units, and enterprises shall continue to implement it until it is amended, supplemented, replaced, or annulled by competent authorities.

Article 41. Implementation

...

...

...

2. Information issued by competent authorities shall be updated into the National database on thrift practice and waste prevention prior to the effective date of this Decree as follows:

a) Within 07 working days from the date the National database on thrift practice and waste prevention is put into exploitation and use, the Ministry of Finance shall update the National Strategy on Waste Prevention into the database;

b) Within 07 working days from the date the National database on thrift practice and waste prevention is put into exploitation and use, ministries, ministerial-level agencies, other central governments, and provincial People's Committees shall update the Plan into the National database on thrift practice and waste prevention into the database;

c) Within 07 working days from the date the National database on thrift practice and waste prevention is put into exploitation and use, ministries, ministerial-level agencies, other central governments, and provincial People's Committees shall update the Program of thrift practice and waste prevention in 2027 into the database;

d) The Ministry of Finance shall disclose the time when the National database on thrift practice and waste prevention is put into exploitation and use on its website.

3. Ministers, Heads of ministerial-level agencies, heads of other central agencies and Chairpersons of People's Committees of provinces and central-affiliated cities shall implement this Decree./.

ON BEHALF OF THE GOVERNMENT OF VIETNAM
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Le Tien Chau