Nghị định 305/2025/NĐ-CP về viện trợ của Việt Nam cho nước ngoài

DECREE

VIETNAM’S AID FOR OTHER COUNTRIES

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

Pursuant to the Law on Local Government Organization No. 72/2025/QH15;

Pursuant to the Law on Promulgation of Legislative Documents No. 64/2025/QH15;

Pursuant to the Law on State Budget No. 83/2015/QH13;

Pursuant to the Law on amendments to the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Penalties for Administrative Violations No. 56/2024/QH15;

Pursuant to the Law on State Budget No. 89/2025/QH15;

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Law on Bidding No. 22/2023/QH15;

Law on amendments to the Law on Planning, Law on Investment, Law on Public-Private Partnership Investment, and Law on Bidding No. 57/2024/QH15;

Pursuant to the Law on amendments to the Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property No. 90/2025/QH15;

Pursuant to the Law on Construction No. 50/2014/QH13 and the Law on amendments to the Law on Construction No. 62/2020/QH14;

Pursuant to Resolution No. 176/2025/QH15 of the National Assembly of Vietnam on the organizational structure of the Government of Vietnam for the 15th National Assembly of Vietnam term;

At the request of the Minister of Finance of Vietnam;

The Government of Vietnam hereby promulgates the Decree on Vietnam’s Aid for Other Countries.

Chapter I

GENERAL PROVISIONS

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1. This Decree provides for the provision and management of Vietnam’s grants for the aid recipient, falling under aid expenditure tasks of the central budget and local budget as prescribed in the Law on State Budget No. 83/2015/QH13, Law on amendments to the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Penalties for Administrative Violations No. 56/2024/QH15, and the Law on State Budget No. 89/2025/QH15.

2. This Decree does not provide for the following expenditures and aid:

a) Membership fees, voluntary contributions, compulsory contributions, or contributions of a membership nature made by Vietnam to international and regional organizations, frameworks, and cooperation forums of which Vietnam is a member;

b) Aid provided to other countries in the fields of national defense and security.

Article 2. Regulated entities

Agencies, organizations, and individuals participating in or related to the provision, implementation, and management of Vietnam’s aid for the aid recipient.

Article 3. Interpretation of terms

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

1. “Program or project steering committee” refers to an organization established by the managing agency, with the participation of competent representatives of relevant agencies, organizations, and units, to direct, cooperate, and supervise the implementation of a program or project. Where necessary, based on agreement with the aid recipient, the program or project steering committee may include representatives of the aid recipient.

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3. “Aid provision proposal report” refers to a document presenting the preliminary projected ideas of a program, project, or non-project regarding its context, necessity, objectives, scope, main outcomes, implementation duration, total capital and capital structure, and socio-economic effectiveness for the aid recipient.

4. “Aid policy report” refers to a document presenting the contents of preliminary research on the necessity, feasibility, and effectiveness of a program, project, or non-project.

5. “Feasibility study report” refers to a document presenting the study contents on the necessity, level of feasibility and effectiveness, and the sources and amount of aid capital of a construction project in accordance with the law on construction.

6. “Aid recipient” refers to a foreign State, Government, agency, or organization for which Vietnam provides aid.

7. “Program” refers to a set of interrelated projects and non-projects using the central budget to achieve one or more defined objectives, implemented in a specific area and within a defined time period.

8. “Vietnamese managing agencies” (hereinafter referred to as “managing agencies”) refer to the central agency of a political organization; the Supreme People’s Procuracy of Vietnam; the Supreme People’s Court of Vietnam; the Office of the National Assembly of Vietnam and agencies of the National Assembly of Vietnam; the State Audit Office of Vietnam; the Office of the President of Vietnam; ministries, ministerial agencies, and governmental agencies; People’s Committees of provinces; central agencies of the Vietnamese Fatherland Front and of socio-political organizations; socio-professional political organizations, social organizations, and socio-professional organizations performing tasks assigned by competent state agencies; and other agencies and organizations assigned to provide, implement, and manage Vietnam’s aid for other countries.

9. “Aid recipient agency” refers to an agency or unit under the managing agency that is assigned by the managing agency to directly manage and implement a program, project, or non-project.

10. “Project” refers to a set of interrelated activities aimed at achieving one or more defined objectives, implemented in a specific area and within a defined time period, including:

a) “Construction project” refers to a project to carry out the construction of new facilities or the repair or renovation of existing facilities, including goods and equipment for the facilities and/or technical assistance for the utilization and operation of the facilities;

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c) “Goods provision project” refers to a project to provide aid in kind (goods, equipment, and machinery);

d) “Other projects” refer to projects not specified in Points a, b, and c of this Clause.

11. “International treaty on aid” refers to an international treaty, as prescribed by the Law on International Treaties, containing matters related to the provision of Vietnam’s aid for the aid recipient.

12. “Non-project” refers to a modality of providing aid in the form of a stand-alone aid item, such as cash, in-kind aid, services, or experts, which does not constitute a specific project, including:

a) “Technical assistance non-project” refers to a non-project to carry out technical assistance activities, provide services to address specific issues promptly, and enhance capacity, such as conferences, seminars, research, consultancy, surveys, training, and drills;

b) “Annual plan-based training non-project” refers to a technical assistance non-project for training human resources of the aid recipient through short-term or long-term training courses organized by the Vietnamese side, implemented under simplified procedures and in accordance with annual training plans and quotas;

c) “Goods provision non-project” refers to a non-project to provide aid in kind (goods, equipment, and machinery) to address specific issues promptly;

d) “Interest rate differential subsidy non-project” refers to a non-project to provide aid to cover all or part of interest costs payable by the aid recipient arising from loans borrowed from the Government of the Socialist Republic of Vietnam and Vietnamese agencies, organizations, enterprises, or banks;

dd) “Cash aid non-project” means a non-project to transfer aid in cash directly into the budget of the aid recipient;

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13. “Aid implementation modality” refers to the manner in which a program, project, or non-project is implemented, and its results are transferred to the aid recipient.

14. “Decision on aid policy” refers to a written decision issued by the Prime Minister of Vietnam on the policy to provide aid for the aid recipient for the implementation of a program, project, or non-project.

15. “Aid decision” refers to a decision issued by a competent authority on the implementation of a program, project, or non-project.

16. “Aid agreement” refers to an agreement containing matters related to the provision of aid for the aid recipient, concluded in the name of the Government of the Socialist Republic of Vietnam, which does not constitute an international treaty.

17. “Aid document” refers to a document presenting the research contents on the necessity, level of feasibility and effectiveness, and the sources and amount of aid capital of a project or non-project, except for construction projects.

18. “Aid” refers to financial support, goods, or services provided by Vietnam from the state budget for the aid recipient on a non-reimbursable basis.

19. “Ad hoc aid” refers to aid provided under simplified procedures and processes applicable to certain aid items falling under humanitarian aid or gift aid:

a) Humanitarian aid is required to be implemented urgently to support the aid recipient promptly in responding to and addressing the consequences of natural disasters, epidemics, political, economic, social, or environmental crises, etc.;

b) Gift aid is required to have its preparation procedures completed promptly for overseas visits, reception of delegations of the aid recipient, or participation in other events of the leaders of the CPV, the State, the National Assembly of Vietnam, and the Government of the Socialist Republic of Vietnam.

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21. “Gift aid” refers to aid provided in the form of gifts on the occasion of overseas visits, reception of leaders of the aid recipient, or participation in other events of the leaders of the CPV, the State, the National Assembly of Vietnam, and the Government of the Socialist Republic of Vietnam.

22. “Counterpart funds” refers to contributions of the aid recipient to the total funding of a program, project, or non-project in the form of cash, in-kind contributions, human resources, or other forms.

Article 4. Forms and modalities of aid

1. Forms of aid:

a) Construction investment;

b) Technical assistance;

c) Provision of goods;

d) Cash aid;

dd) Other forms as decided by the Prime Minister of Vietnam.

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a) Program;

b) Project;

c) Non-project.

Article 5. Aid implementation modalities

1. The Vietnamese side directly implements the program, project, or non-project, and transfers the results to the aid recipient.

2. The Vietnamese side transfers funds to the aid recipient for it to implement the project or non-project.

3. The application of the fund transfer modality from the central budget to the aid recipient for self-implementation as prescribed in Clause 2 of this Article must be approved by the competent authority at the stage of approving the list of aid provision proposal reports, or be specified in an international treaty or aid agreement with the aid recipient.

4. Conditions for a project or non-project to apply the modality of transferring funds to the aid recipient:

a) The Vietnamese side does not have sufficient capacity to directly implement the project or non-project in a manner that ensures quality, effectiveness, and safety;

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Article 6. Aid recipients and fields prioritized for aid provision

1. Prioritized aid recipients:

a) States, Governments, agencies, and organizations of countries and territories having special traditional relations or sharing a common border with Vietnam;

b) Foreign States, Governments, agencies, and organizations of strategic significance to Vietnam in terms of politics and diplomacy, national defense and security, economy, or humanitarian considerations;

c) Other aid recipients as decided by the Prime Minister of Vietnam.

2. Prioritized fields:

a) Fields of strategic significance to Vietnam in terms of politics and diplomacy, national defense and security, economy, and fields related to cross-border issues;

b) Training, human resource development; infrastructure development; agriculture and rural development; poverty reduction; economic innovation; application of scientific and technological research; health care; and culture;

c) Support for the development of laws, regulations, and policies of the aid recipient that are of significance to Vietnam;

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dd) Other prioritized fields as decided by the Prime Minister of Vietnam.

Article 7. Principles for provision and management of aid for other countries  

1. Aid for other countries is provided to implement Vietnam’s foreign policy and constitutes a component of the state budget expenditure estimates, and is subject to consistent management by the Government of Vietnam on the basis of openness and transparency, ensuring close cooperation and promoting the proactivity of relevant organizations, agencies, units, and individuals.

2. The provision and management of aid must ensure consistency with Vietnam’s directions, guidelines, and policies on foreign affairs, the Constitution and laws of Vietnam, international treaties to which Vietnam is a signatory, and the priorities of the aid recipient, as well as the objectives, interests, capacity to balance resources and budgets, implementation capacity, and actual conditions of Vietnam and the aid recipient.

3. The provision and management of aid for other countries shall be carried out in accordance with relevant Vietnamese laws and international treaties to which Vietnam is a signatory. Where an international treaty to which the Socialist Republic of Vietnam is a signatory contains regulations different from those of this Decree, that international treaty shall prevail.

4. Priority shall be given to Vietnam’s direct implementation of programs, projects, and non-projects and transfer of the results to the aid recipient; and to the use of Vietnamese goods, services, technology, human resources, and contractors. The use of foreign goods, services, technology, human resources, and contractors shall only apply where Vietnam is unable to meet the requirements or where it is necessary to ensure effectiveness and safety in terms of politics and diplomacy, national defense and security, socio-economic factors, and human-related matters.

5. The provision and management of Vietnam’s aid for other countries must ensure focus, synchronization, quality, thrift, effectiveness, and the prevention of corruption, losses, wastefulness, and negative practices.

6. The aid recipient shall be responsible for paying taxes, charges, and fees related to goods, services, and aid activities, as well as costs for compensation, site clearance, and resettlement support of programs, projects, and non-projects implemented within the territory or area of the aid recipient, unless the Vietnamese side agrees to bear such costs.

7. Aid budgets shall be used in the year for which they are allocated. The carry-over or extension of aid budgets to subsequent years shall comply with Vietnamese law on budget management.

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a) Provinces and centrally run cities may use provincial-level local budgets to provide aid for foreign provinces with which cooperation agreements have been concluded (except for ad hoc aid), and which do not fall within the scope of international cooperation agreements between the Government of the Socialist Republic of Vietnam and foreign governments;

b) The total amount of aid provided by a Vietnamese province for foreign provinces in a year shall not exceed 10% of the contingency reserve of the provincial-level local budget;

c) The aid contents include: investment implementation within the area; support for socio-economic development activities; and remediation of the consequences of natural disasters, catastrophes, and serious epidemics.

Article 8. Procedures for provision and management of aid for other countries

1. Consolidation and selection of the list of aid provision proposal reports.

2. Preparation, appraisal, and issuance of the decision on aid policy.

3. Preparation, appraisal, and issuance of the aid decision.

4. Notification, consultation, and agreement with the aid recipient on the basic contents and requirements of aid from Vietnam; and support for the aid recipient in completing dossiers and procedures for receiving aid from Vietnam in accordance with the regulations of Vietnam and the aid recipient.

5. Negotiation and conclusion of international treaties, aid agreements, or the exchange of documents on aid with the aid recipient.

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7. Management of implementation and financial management of aid programs, projects, and non-projects.

8. Adjustment of aid (if necessary).

9. Monitoring, supervision, assessment, reporting, inspection, and audit.

10. Completion, acceptance, and transfer of results.

11. For specific aid items, depending on the type, field, form, modality of aid, and aid implementation modality, the procedures and processes prescribed in Chapters II, III, IV, and V of this Decree shall be applied.

Article 9. Principles for determining costs related to aid capital

1. Aid capital shall be used for the following costs:

a) Costs for implementing items and activities within the scope of programs, projects, and non-projects under the responsibility of the Vietnamese side;

b) Costs for preparing and appraising aid policy reports, feasibility study reports, and aid documents of the managing agency;

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d) Costs for managing programs, projects, and non-projects by the aid recipient agency, the aid management unit, or consultants hired to manage programs, projects, and non-projects;

dd) Costs for preparing bidding documents and selecting and signing contracts with contractors;

e) Costs for monitoring, inspection, and evaluation of programs, projects, and non-projects under the responsibility of the aid recipient agency;

g) Insurance costs;

h) Contingency costs;

i) Other costs as decided by the Prime Minister of Vietnam for aid funded by the central budget, and by the President of the provincial People’s Committee for aid funded by the local budget.

2. Aid capital shall not be used for the following costs:

a) Tax, charge, and fee costs of the aid recipient related to goods, services, and aid activities;

b) Costs for compensation, site clearance, and resettlement support in cases where programs, projects, or non-projects are implemented within the territory or area of the aid recipient;

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d) Where it is necessary to use aid capital for the costs specified in Points a, b, and c of this Clause, such use shall be decided by the Prime Minister of Vietnam for aid funded by the central budget, and by the President of the provincial People’s Committee for aid funded by the local budget.

Chapter II

AID PROVISION PROPOSAL REPORTS, DECISIONS ON AID POLICY, AND AID DECISIONS

Section 1. CONSOLIDATION AND SELECTION OF LIST OF AID PROVISION PROPOSAL REPORTS

Article 10. Procedures and processes for consolidating and selecting list of aid provision proposal reports

1. Based on the capacity to balance the budget and actual conditions, the Ministry of Finance of Vietnam, relevant agencies, and the managing agency shall notify, provide guidelines, exchange information, and work with the aid recipient or the authorized agency of the aid recipient on policies, regulations, procedures, and relevant dossiers, as well as Vietnam’s capacity to provide aid; and shall examine the needs, capacity, policies, regulations, procedures, and priorities of the aid recipient in the receipt, management, and use of aid.

2. For aid funded by the central budget that does not constitute ad hoc aid, the Ministry of Finance of Vietnam shall consolidate aid provision needs and report to the Prime Minister of Vietnam based on:

a) A written request from the aid recipient enclosed with the aid provision proposal report (in English and Vietnamese) submitted to the Ministry of Finance of Vietnam or conveyed through diplomatic channels or cooperation mechanisms between Vietnam and the aid recipient;

b) Where the aid recipient has identified Vietnam’s managing agency but does not have the conditions or capacity to prepare an aid provision proposal report, or in cases of humanitarian aid or gift aid: based on a written request from the aid recipient or actual needs, the managing agency shall prepare an aid provision proposal report (in English and Vietnamese) and submit it to the Ministry of Finance of Vietnam;

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d) Where the aid recipient has neither identified Vietnam’s managing agency nor prepared an aid provision proposal report, the Ministry of Finance of Vietnam shall take the charge and cooperate with relevant agencies in identifying and proposing an appropriate agency to act as the managing agency for the preparation of an aid provision proposal report (in English and Vietnamese) to be submitted to the Ministry of Finance of Vietnam;

dd) Based on the principles, priorities, capacity to balance aid expenditure budgets, actual implementation conditions, and written opinions of the Ministry of Foreign Affairs of Vietnam and relevant agencies, the Ministry of Finance of Vietnam shall consolidate the list of aid provision proposal reports in accordance with the criteria specified in Clause 2 Article 11 of this Decree, and submit it to the Prime Minister of Vietnam for consideration and approval on a biannual basis or, where necessary, in accordance with the directions of the leaders of the CPV the State, or the Government of Vietnam.

3. For ad hoc aid funded by the central budget, the Ministry of Foreign Affairs of Vietnam shall take charge of the consolidation of aid needs and submit to the Prime Minister the list of aid provision proposal reports based on:

a) Actual situations and needs arising;

b) Opinions of the Ministry of Finance of Vietnam and relevant agencies;

c) For cash aid non-projects, the Ministry of Foreign Affairs of Vietnam shall act as the managing agency;

d) For projects and non-projects other than those specified in Point c of this Clause, the Ministry of Foreign Affairs of Vietnam shall propose an appropriate agency or local authority to act as the managing agency;

dd) A plan for supplementing the annual aid budget plan using the central budget contingency for managing agencies to implement ad hoc aid.

4. For aid funded by the local budget, the provincial People’s Committee shall consolidate aid provision needs based on:

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b) Based on the principles, priorities, capacity to balance aid expenditure budgets, and actual implementation conditions, the provincial People’s Committee shall consolidate the list of aid provision proposal reports in accordance with the criteria specified in Clause 2 Article 11 of this Decree;

c) Contents of aid for other countries to perform urgent foreign affairs tasks as directed by the leaders of the CPV, the State, and the Government of Vietnam.

5. The Prime Minister of Vietnam shall approve the list of aid provision proposal reports funded by the central budget and the supplementation of the annual aid budget plan using the central budget contingency for managing agencies to implement ad hoc aid; the President of the provincial People’s Committee shall approve the list of aid provision proposal reports funded by the local budget.

6. Based on the approval decision of the Prime Minister of Vietnam, the Ministry of Finance of Vietnam shall notify the Ministry of Foreign Affairs of Vietnam, the managing agency, and the aid recipient; based on the approval decision of the President of the provincial People’s Committee, the provincial People’s Committee shall notify the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and the aid recipient.

7. The following cases are not required to carry out the procedures and processes for consolidating and selecting the list of aid provision proposal reports:

a) Ad hoc aid funded by provincial-level local budgets;

b) Aid items funded by the central budget that have been agreed upon between the Vietnamese side and the aid recipient and reflected in international treaties, aid agreements, or minutes of meetings of Joint Committees, Intergovernmental Committees, or meetings at the leadership level of the CPV, the State, the National Assembly of Vietnam, or the Government of Vietnam with the aid recipient; and aid items funded by the provincial-level local budget that have been agreed upon or unified at meetings between the Vietnamese local authority and the aid recipient;

c) Projects and non-projects under aid programs;

d) Other cases as decided by the Prime Minister of Vietnam.

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1. Contents of aid provision proposal reports: in accordance with the template prescribed in Appendix I enclosed with this Decree.

2. Criteria for selecting aid provision proposal reports:

a) Compliance with Vietnam’s laws, guidelines, orientations, policies, and foreign affairs plans in each period, and with international treaties to which Vietnam is a signatory;

b) Compliance with Vietnam’s policies, regulations, procedures, priorities, capacity to balance budgets, resources, strengths, implementation capacity, and actual conditions;

c) Compliance with the policies, regulations, procedures, priorities, capacity to balance budgets, resources, implementation capacity, and actual conditions of the aid recipient;

d) Assurance of Vietnam’s interests and effective, sustainable contribution to the socio-economic development of the aid recipient;

dd) Assurance of non-duplication with other projects and non-projects of the aid recipient;

e) Contents of aid for other countries to perform urgent foreign affairs tasks as directed by the leaders of the CPV, the State, and the Government of Vietnam.

Section 2. PREPARATION, APPRAISAL, AND DECISION ON AID POLICY

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1. The Prime Minister of Vietnam shall decide the aid policy for aid using the central budget in the following cases:

a) Programs;

b) Projects or non-projects with an aid scale of VND 500 billion or more;

c) Other cases as decided by the Prime Minister of Vietnam.

2. The following cases are not required to carry out the procedures for deciding aid policy:

a) Projects or non-projects under programs for which the Prime Minister of Vietnam has decided the aid policy;

b) Annual plan-based training non-projects;

c) Aid using the local budget;

d) Cases not specified in Clause 1 of this Article and Points a, b, and c of this Clause.

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1. Based on the list of aid provision proposal reports approved by the Prime Minister of Vietnam; the contents reflected in international treaties, aid agreements, or minutes of meetings of Joint Committees, Intergovernmental Committees, and meetings at the leadership level of the CPV, the State, the National Assembly of Vietnam, and the Government of Vietnam with the aid recipient; and the actual situation, the managing agency shall take charge and cooperate with the aid recipient in preparing the aid policy report and submitting it to the Ministry of Finance of Vietnam.

2. The Ministry of Finance of Vietnam shall appraise the aid policy report based on written opinions from the Ministry of Foreign Affairs of Vietnam and other relevant agencies, or by organizing an appraisal meeting.

3. Based on the appraisal results, the managing agency shall finalize the aid policy report and submit it to the Ministry of Finance of Vietnam.

4. The Ministry of Finance of Vietnam shall submit to the Prime Minister of Vietnam a report on the appraisal results together with the aid policy report.

5. The Prime Minister of Vietnam shall consider deciding the aid policy.

Article 14. Dossier, contents, and timeframe for appraisal of aid policy reports

1. The appraisal dossier shall include:

a) A written request from the managing agency;

b) The aid policy report prepared in accordance with the form prescribed in Appendix II enclosed with this Decree;

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2. Number of appraisal dossiers submitted to the Ministry of Finance of Vietnam: 10 sets.

3. Contents of the appraisal of the aid policy report:

a) Necessity, non-duplication, and appropriateness in terms of benefits for Vietnam and the aid recipient;

b) Assessment of socio-economic effectiveness, trade and investment impacts, assurance of national defense and security, culture, sustainable development, and political and diplomatic relations of Vietnam and the aid recipient;

c) Compliance with and consistency with international treaties and aid agreements (if any), policies and laws of Vietnam, and the policies, strategies, plans, development planning, and laws of the aid recipient;

d) Feasibility in terms of modality, scale, and scope; location and duration; solutions and applied technologies; environmental impacts; and management and implementation capacity of relevant agencies and units of Vietnam and the aid recipient;

dd) Capacity to balance and allocate budgets and resources of Vietnam and the aid recipient;

e) Aid implementation modality;

g) Potential risks, issues requiring attention due to the characteristics of the aid recipient, and handling measures;

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i) Activities of preparing and supplementing the aid plan (if any);

k) Other necessary contents (if required).

4. Timeframe for appraisal and submission to the Prime Minister of Vietnam for consideration of the aid policy report: within 30 days from the date of receipt of a complete and valid dossier.

In case the dossier is invalid or the contents of the aid policy report do not comply with Clause 3 of this Article, the Ministry of Finance of Vietnam shall provide written opinions requesting the managing agency to complete the aid policy report within 5 working days.

Article 15. Main contents of decisions on aid policy

1. For programs:

a) Name of the program;

b) Name of the general managing agency of the program and the managing agencies of component projects and non-projects of Vietnam, and the name of the aid recipient’s representative agency;

c) Objectives of the program;

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dd) Total aid funding provided by Vietnam (in Vietnamese dong) and its structure by each managing agency of component projects and non-projects, or by major components of the program;

e) Aid implementation modality;

g) Other contents (if necessary).

2. For projects and non-projects:

a) Name of the project or non-project;

b) Name of the managing agency of Vietnam and the aid recipient’s representative agency;

c) Objectives;

d) Location and duration;

dd) Total aid funding provided by Viet Nam ( in Vietnamese dong);

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g) Other contents (if necessary).

Article 16. Adjustment of decisions on aid policy

Where a program, project, or non-project is adjusted, resulting in changes to the main contents of the decision on aid policy as prescribed in Article 15 of this Decree, the procedures and dossiers for making decisions on the adjustment of the decision on aid policy shall comply with Articles 13 and 14 of this Decree.

Section 3. PREPARATION, APPRAISAL, AND DECISION ON AID

Article 17. Authority to make aid decisions

1. Cases not required to carry out the procedures for making aid decisions:

a) Programs;

b) Projects and non-projects providing cash aid, interest rate differential subsidy, or training under annual plans, applying the method of fund transfer to the aid recipient for self-implementation, fully funded by the central budget;

c) Training non-projects under annual plans funded by the local budget;

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dd) Other cases as decided by the Prime Minister of Vietnam.

2. The managing agency shall decide the aid for projects and non-projects not specified in Clause 1 of this Article.

Article 18. Procedures for deciding aid for projects and non-projects under jurisdiction of managing agencies

1. Based on international treaties, aid agreements (if any), decisions approving the list of aid provision proposal reports, and decisions on aid policy by competent authorities, the managing agency shall issue a decision designating the aid recipient agency, establish an aid management unit (if necessary), and take charge and cooperate with the aid recipient in preparing the feasibility study report and the aid document.

2. The managing agency shall appraise the feasibility study report and the aid document:

a) For projects and non-projects for which a decision on aid policy has been issued, the managing agency shall conduct or assign a specialized agency to conduct the internal appraisal of the feasibility study report and the aid document;

b) For projects and non-projects not subject to an aid policy decision, the managing agency shall conduct the appraisal or assign a specialized agency to appraise the feasibility study report and the aid document by obtaining written opinions from the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and relevant agencies, or by organizing an appraisal meeting.

3. Based on the appraisal results, the managing agency shall revise, supplement, finalize the dossier, and approve the aid decision with the main contents prescribed in Clause 2 Article 21 of this Decree.

4. For construction projects: the construction law and other relevant laws of Vietnam, as well as those of the aid recipient, must be complied with to provide sufficient grounds for project implementation.

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1. International treaties, aid agreements, policies, and laws of Vietnam; policies, strategies, planning, development plans, and laws of the aid recipient.

2. The decision approving the aid provision proposal reports and the decision on aid policy issued by the competent authority.

3. The necessity, significance, and objectives of the aid.

4. Effectiveness, feasibility, and sustainability.

5. The capacity to balance and allocate budgets and resources of Vietnam and the aid recipient.

6. Results of consultations, working sessions, and agreements reached with the aid recipient on matters related to the program, project, or non-project.

Article 20. Contents of feasibility study reports and aid documents

1. The aid document for projects and non-projects, except for construction projects, shall be prepared in accordance with the template specified in Appendix III enclosed with this Decree.

2. The feasibility study report for construction projects shall be prepared in accordance with the construction law and other relevant laws of Vietnam and the aid recipient, and include additional contents on necessity, significance, impacts, readiness to receive aid, and the requirements of the aid recipient.

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1. The appraisal dossier shall include:

a) A written request from the managing agency;

b) The feasibility study report and the aid document;

c) The decision approving the list of aid provision proposal reports and the decision on aid policy issued by the competent authority;

d) The internal appraisal report on the feasibility study report and the aid document;

dd) Other relevant documents (if any).

2. Contents of the appraisal of the feasibility study report and the aid document:

a) Necessity and significance for Vietnam and the aid recipient;

b) Compliance with and consistency with international treaties and aid agreements (if any), the decision on aid policy, and the policies and legal laws of Vietnam, as well as the policies, strategies, planning, development plans, and laws of the aid recipient;

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b) Analysis of socio-economic effectiveness, trade and investment impacts, national defense, security, culture, sustainable development, and political and diplomatic cooperation  relations of Vietnam and the aid recipient;

dd) Analysis of the feasibility of the aid in terms of the aid implementation modality, scale and scope, cost norms, location and timeframe, applied solutions and technologies, readiness of human resources, goods, and services, environmental impacts, and management and implementation capacity of relevant agencies and units of Vietnam and the aid recipient;

e) Analysis of the model for organization, management, and cooperation with the aid recipient in implementation;

g) Capacity to balance and allocate budgets and resources of Vietnam and the aid recipient;

h) Detailed assessment of potential risks and handling measures;

i) Sustainability and the capacity to continue promoting the effectiveness and impacts of the aid after completion;

k) Issues requiring attention due to the specific characteristics of the aid recipient.

3. Timeframe for appraisal and approval of the aid decision:

a) The managing agency shall send the dossier to solicit opinions from the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and other relevant agencies in accordance with the appraisal contents specified in Clause 2 of this Article. After receiving appraisal opinions from the relevant agencies, the managing agency shall finalize the feasibility study report and the aid document and approve the aid decision within 10 working days.

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Article 22. Adjustment of aid decisions

The managing agency shall adjust the feasibility study report and the aid document and conduct appraisal and approval of the adjusted aid decision in accordance with Article 18 of this Decree.

Article 23. Cancellation of programs, projects, and non-projects

1. Grounds for determining the cancellation of a program, project, or non-project:

a) Where the aid recipient no longer has demand, fails to meet the required conditions, fails to properly perform commitments under an international treaty, aid agreement, or document on aid-related exchange, or encounters force majeure difficulties that make it impossible to continue the implementation of the program, project, or non-project aid together with the Vietnamese side;

b) Where the state budget and relevant Vietnamese agencies encounter force majeure difficulties that make it impossible to allocate sufficient aid capital or to continue the implementation to complete the program, project, or non-project;

c) Where the Vietnamese side is unable to continue providing aid due to changes in law or due to force majeure events such as natural disasters, war, epidemics, or other circumstances;

d) Where the competent authority specified in this Decree has allocated capital for the implementation of the aid item, but the aid capital is not disbursed for 2 consecutive fiscal years, and there is no written approval from the competent authority for adjustment of the annual aid plan or extension of the aid implementation period.

2. Procedures for cancellation of programs, projects, and non-projects:

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b) For aid items funded by the local budget that has not yet commenced disbursement: the provincial People’s Committee shall solicit written opinions from the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and relevant agencies, and report to the provincial People’s Council for consideration and decision on cancellation, including cancellation of the aid plan and corresponding annual estimates of aid items allocated but unused due to cancellation;

c) For programs, projects, and non-projects that have already been implemented: the Vietnamese managing agency shall carry out specific steps to cancel the annual aid plan and the allocated but undisbursed aid capital in accordance with the procedures specified in Points a and b of Clause 2 of this Article.

Based on the cancellation decision of the competent authority, the managing agency shall hand over the results already achieved to the aid recipient and complete accounting and settlement procedures for the disbursed aid capital in accordance with regulations.

d) Agencies proposing the cancellation of programs, projects, or non-projects under Points a, b, and c of this Clause shall bear full responsibility for the accuracy of data on disbursement, accounting, and settlement, and comply with and assume responsibility for proper implementation of the law on prevention and combat against corruption and wastefulness.

Section 4. SIMPLIFIED AID PROCEDURES

Article 24. Cases subject to simplified procedures

1. Ad hoc aid.

2. Training non-projects based on annual plans.

3. Other cases as decided by the Prime Minister of Vietnam.

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1. Based on the decision approving the list of aid provision proposal reports and actual circumstances, the managing agency shall prepare the aid policy report in accordance with the form prescribed in Appendix II of this Decree.

2. The managing agency shall send the aid policy report to solicit written opinions from the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and relevant agencies within 5 working days.

3. Based on the opinions of the agencies, the managing agency shall revise and finalize the aid policy report and submit it to the Prime Minister of Vietnam.

4. The Prime Minister of Vietnam shall decide the aid policy, with the main contents specified in Clause 2 Article 15 of this Decree.

5. The managing agency shall issue decisions on the aid recipient agency and the aid management unit (if necessary).

6. The managing agency shall implement the provision of aid in accordance with the simplest, most convenient, and most appropriate procedures and forms of organization, management, and implementation as prescribed in Chapters III, IV, and V of this Decree.

7. In case of adjusting the aid policy decision, the managing agency shall comply with Clauses 1, 2, 3, 4, and 5 of this Article.

Article 26. Procedures for deciding ad hoc aid for projects and non-projects funded by central budget

1. For construction projects:

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b) The managing agency shall take charge of the appraisal, or assign a specialized agency to appraise the feasibility study report by collecting written opinions from the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and relevant agencies within 5 working days;

c) Based on the opinions of the agencies, the managing agency shall finalize the dossier and approve the aid decision, with the main contents specified in Clause 2 Article 21 of this Decree;

d) The managing agency shall implement the provision of aid in accordance with the simplest, most convenient, and most appropriate  procedures and forms of organization, management, and implementation as prescribed in Chapters III, IV, and V of this Decree;

dd) In case of adjusting the contents of the aid decision, the managing agency shall comply with the procedures prescribed in Points a, b, and c of this Clause.

2. For projects and non-projects not specified in Clause 1 of this Article:

a) Based on the decision approving the list of aid provision proposal reports, the decision on aid policy, international treaties, aid agreements (if any), and the actual situation, the managing agency shall issue a decision on the aid recipient agency and the aid management unit (if necessary), and prepare the aid document in accordance with the form prescribed in Appendix III of this Decree;

b) The managing agency shall take charge of the appraisal, or assign a specialized agency to appraise the aid document by collecting written opinions from the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and relevant agencies within 3 working days;

c) Based on the opinions of the agencies, the managing agency shall finalize the aid document and approve the aid decision, with the main contents specified in Clause 2 Article 21 of this Decree;

d) The managing agency shall implement the provision of aid in accordance with the simplest, most convenient, and most appropriate  procedures and forms of organization, management, and implementation as prescribed in Chapters III, IV, and V of this Decree;

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Article 27. Procedures for deciding ad hoc aid for projects and non-projects funded by local budget

1. For construction projects:

a) Based on the actual situation, the provincial People’s Committee shall issue a decision on the aid recipient agency and the aid management unit, and cooperate with the aid recipient in preparing the feasibility study report, ensuring compliance with the construction law and other relevant laws of Vietnam and the aid recipient to have sufficient grounds for project implementation;

b) The provincial People’s Committee shall take charge of the appraisal, or assign a specialized agency to appraise the feasibility study report by collecting written opinions from the Ministry of Finance of Vietnam, the Ministry of Foreign Affairs of Vietnam, and relevant agencies within 5 working days;

c) Based on the appraisal results, the provincial People’s Committee shall revise, supplement, and finalize the dossier and approve the aid decision, with the main contents specified in Clause 2 Article 21 of this Decree; and supplement the local budget expenditure estimates for ad hoc aid from the provincial-level local budget contingency or other appropriate sources;

d) In case of adjusting the contents of the aid decision, the provincial People’s Committee shall comply with the procedures prescribed in Points a, b, and c of this Clause;

dd) The provincial People’s Committee shall report to the Standing Committee of the provincial People’s Council and report to the provincial People’s Council at its next meeting session on the supplementation of local budget expenditure estimates for ad hoc aid from the provincial-level local budget contingency or other appropriate sources.

2. For projects and non-projects not specified in Clause 1 of this Article:

a) Based on the actual situation, the provincial People’s Committee shall issue a decision on the aid recipient agency and the aid management unit (if necessary), and prepare the aid document in accordance with the form prescribed in Appendix III of this Decree;

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c) Based on the appraisal results, the provincial People’s Committee shall revise, supplement, and finalize the dossier and approve the aid decision, with the main contents specified in Clause 2 Article 21 of this Decree; and supplement the local budget expenditure estimates for ad hoc aid from the provincial-level local budget contingency or other appropriate sources;

d) In case of adjusting the contents of the aid decision, the provincial People’s Committee shall comply with the procedures prescribed in Points a, b, and c of this Clause;

dd) The provincial People’s Committee shall report to the Standing Committee of the provincial People’s Council and report to the provincial People’s Council at its next meeting session on the supplementation of local budget expenditure estimates for ad hoc aid from the provincial-level local budget contingency or other appropriate sources.

Article 28. Procedures for annual plan–based training non-projects

1. Based on the list of aid provision proposal reports approved by the competent authority, the managing agency shall consult and reach an agreement with the aid recipient on training quotas, the sector and field-based structure, and the duration of training of the annual plan-based training non-project.

2. Based on training expenditure norms, the managing agency shall prepare and consolidate the aid funding estimates for the annual plan–based training non-project into the annual aid plan.

3. The Prime Minister of Vietnam shall assign the annual aid plan funded by the central budget, including aid funding for annual plan–based training non-projects funded by the central budget, to the managing agency in accordance with Article 45 of this Decree.

4. The provincial People’s Council shall assign the annual aid plan funded by the local budget, including aid funding for annual plan–based training non-projects funded by the local budget, in accordance with Article 45 of this Decree.

5. The managing agency shall carry out the assignment of training quotas and the annual training aid plan for annual plan–based training non-projects, and relevant agencies, organizations, and units shall carry out the implementation in accordance with Article 45 of this Decree.

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Chapter III

SUPPORT FOR AID RECIPIENTS IN PREPARING TO RECEIVE AID AND IN NEGOTIATING AND CONCLUDING INTERNATIONAL TREATIES, AID AGREEMENTS, AND EXCHANGES OF AID-RELATED DOCUMENTS

Article 29. Notification to aid recipient of decisions of Vietnamese side

1. Based on the list of aid provision proposal reports approved by the competent authority, the decision on aid policy and the aid Decision of the competent authority, the Ministry of Finance of Vietnam and the provincial People’s Committee shall notify the aid recipient or its authorized agency of Vietnam’s provision of aid; request the preparation of procedures for negotiations and conclusion of international treaties, aid agreements, or exchanges of documents; and request consultations and working sessions with the Vietnamese managing agency to prepare and complete procedures on both sides for implementation of programs, projects, and non-projects.

2. Based on the decision of the competent authority, the managing agency shall notify the aid recipient or its authorized agency of Vietnam’s provision of aid, enclosed with the aid provision proposal reports, the report on aid policy, the feasibility study report, the aid document, and other relevant information and documents (excluding contents on internal assessment and analysis of benefits of the Vietnamese side), and request the aid recipient to exchange documents and complete its procedures for receiving Vietnam’s aid.

Article 30. Support for aid recipients in preparing to receive aid

1. The managing agency shall assign the aid recipient agency or its subordinate agencies or units, based on the list of aid provision proposal reports approved by the competent authority, the decision on aid policy, and the aid decision, to support the aid recipient in preparing for and approving the receipt of Vietnam’s aid in accordance with the laws of the aid recipient.

2. Where necessary, the managing agency may assign the aid recipient agency or its subordinate agencies or units to conduct surveys and field investigations to support the aid recipient in carrying out the activities specified in Clause 1 of this Article and to serve the preparation for the implementation of programs, projects, and non-projects in accordance with the laws of Vietnam and the aid recipient.

Article 31. Requirement for conclusion of international treaties, aid agreements, and exchange of aid-related documents

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a) Where the contents of a principled nature regarding objectives, scale, conditions, and priorities for provision of aid for a period or for specific programs, projects, or non-projects require commitments by the aid recipient with international legal binding effect to ensure feasibility; ensure that requirements, aid incentives, and interests of Vietnam are met; ensure exemption from liability under certain circumstances and conditions; ensure implementation of aid in accordance with the laws of Vietnam; and ensure safety for relevant Vietnamese agencies, organizations, and individuals;

b) Other cases as decided by the Prime Minister of Vietnam.

2. An aid agreement shall be concluded where commitments by the aid recipient are required for the contents specified in Clause 1 of this Article, without requiring international legal binding, and provided that such commitments are consistent with the applicable laws of Vietnam and the aid recipient.

3. Form of exchange of documents: aside from the cases specified in Clauses 1 and 2 of this Article, the state management agency for aid and the managing agency shall exchange documents based on practical requirements and requests of the aid recipient, in accordance with the laws of Vietnam and international treaties to which Vietnam and the aid recipient are signatories.

4. The principles for provision and management of aid under Vietnamese law, and the principle of prioritizing the use of Vietnamese goods, services, technology, human resources, and contractors as prescribed in Article 7 of this Decree, shall be reflected in international treaties, aid agreements, and documents on aid-related exchange with the aid recipient, except for special cases where such application is not feasible.

Article 32. Grounds for conclusion of international treaties, aid agreements, and exchange of aid-related documents

1. Strategies, plans, development cooperation priorities, and relevant laws of Vietnam and the aid recipient, and international treaties to which Vietnam and the aid recipient are signatories.

2. The list of aid provision proposal reports, the decision on aid policy, and the aid decision approved by the competent authority of Vietnam, and the aid approval decisions of the aid recipient.

3. The necessity for commitments by Vietnam and the aid recipient to implement programs, projects, and non-projects.

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Article 33. Agencies proposing negotiation and conclusion of international treaties and aid agreements

1. The Ministry of Finance of Vietnam shall be the agency proposing the negotiation and conclusion of international treaties and aid agreements relating to strategies, policies, cooperation frameworks, and fields of priority; objectives, principles, and conditions to be complied with; aid commitments; obligations, responsibilities, and entitlements of the concerned parties; and other contents for a period, for a group of programs, projects, and non-projects, or for a specific program, project, or non-project; as well as regulations on financial management, financial operations, disbursement, payment, and settlement of aid.

2. The managing agency shall be the agency proposing the negotiation and conclusion of aid agreements relating to a group of programs, projects, and non-projects, or to a specific program, project, or non-project.

Article 34. Procedures for negotiation, conclusion, amendment, supplementation, and renewal of international treaties

1. The procedures for negotiating, concluding, amending, supplementing, and renewing international treaties shall be carried out in accordance with the law on international treaties.

2. Where the amendment, supplementation, or renewal of an international treaty results in changes to the contents of the decision on aid policy or the aid decision, the decision on aid policy and the aid decision shall be adjusted before carrying out the procedures for amending, supplementing, or renewing the international treaty.

Article 35. Procedures for negotiation, conclusion, amendment, supplementation, and renewal of aid agreements

1. The agency proposing the conclusion shall develop the agreement, discuss, and reach a consensus with the aid recipient.

2. The agency proposing the conclusion shall solicit written opinions from the Ministry of Foreign Affairs of Vietnam, the Ministry of Justice of Vietnam, the Ministry of Finance of Vietnam, and relevant agencies on the draft agreement. The agencies subject to the solicitation shall provide written responses within 10 working days from the date of receipt of the written solicitation of opinions and relevant documents.

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4. The Prime Minister of Vietnam shall approve the aid agreement and assign the Ministry of Foreign Affairs of Vietnam to grant authorization to the signing of the aid agreement.

5. Based on the decision of the Prime Minister of Vietnam, the head of the agency proposing the conclusion or a person authorized by the Prime Minister of Vietnam shall sign the agreement with the aid recipient.

6. The agency proposing the conclusion shall archive the original copy of the aid agreement and send certified true copies to the Ministry of Foreign Affairs of Vietnam, the Ministry of Finance of Vietnam, and relevant agencies for supervision and cooperation in implementation.

7. In case of amendment, supplementation, or renewal of the aid agreement, the agency proposing the conclusion shall follow the procedures specified in Clauses 1, 2, 3, 4, 5, and 6 of this Article.

8. Where the amendment, supplementation, or renewal of an aid agreement results in changes to the contents of the decision on aid policy or the aid decision, the procedures for adjusting the decision on aid policy and the aid decision shall be carried out before implementing the procedures for amendment, supplementation, or renewal of the aid agreement.

Article 36. Exchange of aid-related documents

Where it is not required or necessary to conclude an international treaty or an aid agreement, the Ministry of Finance of Vietnam, the managing agency, and the aid recipient shall exchange documents on the implementation of aid programs, projects, and non-projects within their respective responsibilities. They shall also archive the original copy of such treaty or agreement and send the certified true copies to the Ministry of Foreign Affairs of Vietnam, the Ministry of Finance of Vietnam, and relevant agencies for supervision and cooperation in implementation.

Chapter IV

PREPARATION, ALLOCATION, IMPLEMENTATION, AND MANAGEMENT OF AID SCHEMES AND PLANS

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Article 37. Classification of aid schemes and plans

1. By duration, including:

a) 5-year aid schemes;

b) Annual aid plans for implementation of the 5-year aid schemes.

2. By management level, including:

a) National aid schemes and plans;

b) Aid plans of managing agencies.

3. By budget source, including:

a) Aid plans funded by the central budget;

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Article 38. Contents of reports on aid schemes and plans submitted to competent authorities for approval

1. Contents of the report on the 5-year aid scheme:

a) Status of implementation and assessment of results of the 5-year aid scheme of the preceding period;

b) Objectives and orientations;

c) Prioritized sectors and aid recipients for aid provision;

d) Lists of transitional programs, projects, and non-projects, and lists of expected new programs, projects, and non-projects (if any);

dd) Expected results and implementation solutions.

2. Contents of the report on the annual aid plan:

a) Status and assessment of results of implementation of the aid plan of the previous year;

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c) Lists and specific aid amounts allocated to each program, project, and non-project in accordance with the capacity to balance annual aid resources from the central budget and the local budget;

d) Expected results to be achieved and solutions for the administration and organization of implementation.

Article 39. Grounds for preparing aid schemes and plans

1. Grounds for formulating the 5-year aid scheme include:

a) Guidelines and policies on foreign affairs, cooperation, and international integration of the CPV, the State, and the Government of Vietnam;

b) Needs and capacity to balance the budget and resources for aid expenditure in the 5-year planning period;

c) Socio-economic development strategies; 5-year socio-economic development plans; 5-year financial plans;

d) International treaties, aid agreements, and documents on cooperation-related exchanges between Vietnam and the aid recipient;

dd) Forecasts of the situations concerning the world, regions, and countries during the 5-year planning period;

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g) Status of the completion of necessary procedures for programs, projects, and non-projects of Vietnam and the aid recipient.

2. Grounds for formulating the annual aid plan include:

a) 5-year aid schemes;

b) International treaties, aid agreements, and documents on cooperation-related exchanges between Vietnam and the aid recipient;

c) The socio-economic development plan of the planning year; the state budget estimate of the planning year;

d) Status and results of implementation of the aid plan of the previous year;

dd) Needs and capacity to balance the budget and resources for aid expenditure in the planning year;

e) Status of the completion of necessary procedures for programs, projects, and non-projects of Vietnam and the aid recipient.

Article 40. Principles for preparing 5-year aid schemes and annual aid plans

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2. Priority shall be given to the allocation of the annual aid plan by the managing agency, by aid recipient, and by specific field in accordance with Article 6 of this Decree and the objectives and orientations for providing aid for foreign countries in each period.

3. The allocation of the annual aid plan shall comply with the objectives, principles, criteria, and norms for aid allocation approved by competent authorities.

4. Assurance of openness, transparency, and fairness; centralized and consistent management in terms of objectives and policy mechanisms; implementation of decentralization in aid management, and grant of autonomy to managing agencies in accordance with the law to enhance aid effectiveness and impact.

5. The annual aid plan shall be consistent with the approved 5-year aid scheme.

6. The allocation of the annual aid plan shall ensure that the needs of programs, projects, and non-projects with higher priority are fully met before allocation to those with lower priority, in the following order of priority:

a) Ad hoc aid projects and non-projects;

b) Annual plan-based training non-projects;

c) Programs, projects, and non-projects that have been completed and handed over for use but have not yet been allocated sufficient funds;

d) Programs, projects, and non-projects expected to be completed in the planning year;

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e) Newly commenced programs, projects, and non-projects.

7. The annual aid amount allocated to each program, project, and non-project shall not exceed the remaining total approved aid amount of such program, project, or non-project to be disbursed. It shall be consistent with the actual progress and disbursement capacity.

8. The total aid amount allocated to programs, projects, and non-projects shall not exceed the total aid amount allocated to the managing agency as approved by competent authorities in the planning year.

9. The Prime Minister of Vietnam shall decide the use of the annual central budget contingency for aid expenditure.

10. Provincial People’s Committees shall decide the use of the annual provincial-level local budget contingency for aid expenditure.

Article 41. Conditions for programs, projects, and non-projects to be included in annual aid plans

Programs, projects, and non-projects shall satisfy one of the following conditions:

1. The aid item is included in the list of aid provision proposal reports approved by competent authorities.

2. The aid item has been agreed upon by Vietnam and the aid recipient and is reflected in an international treaty, an aid agreement, or minutes of meetings of Joint Committees, Intergovernmental Committees, or meetings at the leadership level of the CPV, the State, the National Assembly of Vietnam, or the Government of Vietnam with the aid recipient.

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Section 2. PREPARATION, APPRAISAL, APPROVAL OF AID SCHEMES, AND ASSIGNMENT OF AID PLANS

Article 42. Procedures for preparing 5-year aid schemes

No later than August 31 of the fifth year of the 5-year aid scheme of the preceding period, the Ministry of Finance of Vietnam shall solicit written opinions from the Ministry of Foreign Affairs of Vietnam and relevant agencies to consolidate and develop the national 5-year aid scheme for the subsequent period and submit it to the Prime Minister of Vietnam for consideration.

Article 43. Approval of national 5-year aid schemes

No later than November 30 of the fifth year of the 5-year aid scheme of the preceding period, the Prime Minister of Vietnam shall approve the national 5-year aid scheme for the subsequent period, which shall include:

1. Objectives, orientations, and fields of priority for providing aid for foreign countries in general and to each of Vietnam’s aid recipients in particular;

2. Major solutions and policies for implementation of the 5-year aid scheme;

3. Tasks of aid authorities and of managing agencies.

Article 44. Procedures for preparation and appraisal of annual aid plans

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a) By June 15 each year, the Prime Minister of Vietnam shall promulgate regulations on the preparation of the aid plan for the following year, including objectives, orientations, principles, and criteria for the development and allocation of the aid plan, based on the proposal of the Ministry of Finance of Vietnam;

b) By July 1 each year, the Ministry of Finance of Vietnam shall provide guidelines for the managing agencies on the preparation of the aid plan for the following year, including objectives, requirements, contents, timelines, and the progress of plan preparation;

c) Based on the Prime Minister of Vietnam’s regulations and the guidelines of the Ministry of Finance of Vietnam, managing agencies shall: assign specialized agencies or units in charge of aid management to complete the draft aid plan for the following year; and by July 15 each year, submit to the Ministry of Finance of Vietnam the aid plan for the following year (together with a report on the status of the implementation and disbursement of the aid plan for the first 6 months of the year);

d) By August 1 each year, the Ministry of Finance of Vietnam shall calculate and notify the managing agencies of the expected central budget aid capital to be allocated for the following year (control figures);

dd) By August 15 each year, managing agencies shall finalize the draft aid plan for the following year and submit it to the Ministry of Finance of Vietnam;

e) By August 31 each year, the Ministry of Finance of Vietnam shall consolidate the aid plan for the following year and submit it to the Prime Minister of Vietnam and the Government of Vietnam.

2. For annual aid plans funded by the local budget:

Provincial People’s Committees shall consolidate and prepare the aid plan funded by the local budget for the following year and submit it to the Standing Committee of the People’s Council and the provincial People’s Council; at the same time, send it to the Ministry of Finance of Vietnam.

Article 45. Submission, approval, and assignment of annual aid plans

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a) Before October 20 each year, the Government of Vietnam shall submit to the National Assembly of Vietnam the decisions on the following: the total of aid plans for the following year; and the detailed allocation of the total of aid plans for the following year to each central managing agency and the total amount allocated to local authorities;

b) Before November 20 each year, the Prime Minister of Vietnam shall assign the aid plan for the following year to managing agencies based on the total aid expenditure and the aid expenditure structure decided by the National Assembly of Vietnam;

c) Before December 31 each year, managing agencies shall assign in detail the aid plan for the following year to their programs, projects, and non-projects in accordance with the Prime Minister of Vietnam’s decision on the assignment of the aid plan, and concurrently send the assignment to the Ministry of Finance of Vietnam.

2. For annual aid plans funded by the local budget:

a) Before December 10 each year, the provincial People’s Council shall decide the aid plan for the following year funded by the local budget;

b) Before December 31 each year, the provincial People’s Committee shall assign the aid plan for the following year funded by the local budget to aid projects and non-projects, and concurrently send it to the Ministry of Finance of Vietnam.

Article 46. Adjustment of national 5-year aid schemes

Where it is necessary to adjust the contents of the national 5-year aid scheme approved by the Prime Minister of Vietnam:

1. The Ministry of Finance of Vietnam shall take charge and cooperate with relevant agencies in compiling and assessing adjustment needs proposed by managing agencies, based on the actual situation;

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3. The Prime Minister of Vietnam shall decide to adjust the national 5-year aid scheme.

Article 47. Adjustment and supplementation of annual aid plans and use of annual budget contingency for aid expenditures

1. In cases of adjustment or supplementation of the annual aid plan assigned by the Prime Minister of Vietnam to the managing agency:

a) The Ministry of Finance of Vietnam shall take charge and cooperate with relevant agencies in compiling and assessing the needs for adjustment or supplementation of the annual aid plan proposed by the managing agency;

b) The Ministry of Finance of Vietnam shall submit to the Prime Minister of Vietnam and the Government of Vietnam a proposal on the adjustment or supplementation of the annual aid plan of the managing agency;

c) The Government of Vietnam shall submit to the National Assembly of Vietnam the decisions on the adjustment of the total of aid plans for the following year and the annual aid plans of central managing agencies, as well as the total of annual aid plans of local authorities;

d) The Prime Minister of Vietnam shall decide the adjustment or supplementation of the annual aid plan of managing agencies;

Managing agencies shall adjust and supplement the detailed assignment of the aid plan to programs, projects, and non-projects under their management in accordance with the Prime Minister of Vietnam's decision. Such adjustment and supplementation shall be concurrently sent to the Ministry of Finance of Vietnam.

2. In cases of using the annual central budget contingency for aid expenditure to carry out urgent and ad hoc foreign affairs tasks:

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b) The Ministry of Finance of Vietnam shall submit to the Prime Minister of Vietnam a proposal on the use of the annual central budget contingency for aid expenditure;

c) In cases of ad hoc aid as prescribed in Article 10, Article 25, and Article 26 of this Decree, the Ministry of Foreign Affairs of Vietnam shall submit to the Prime Minister of Vietnam a proposal on the use of the annual central budget contingency (if necessary) together with the aid provision proposal reports;

d) The Prime Minister of Vietnam shall decide the use of the annual central budget contingency for aid expenditure to carry out urgent and ad hoc foreign affairs tasks in accordance with the Law on State Budget;

dd) Managing agencies shall adjust and supplement the detailed assignment of the aid plan to programs, projects, and non-projects under their management in accordance with the Prime Minister of Vietnam’s decision on the use of the central budget contingency, and concurrently send it to the Ministry of Finance of Vietnam.

3. In cases of adjustment or supplementation of the annual aid plan using the local budget assigned by the provincial People’s Council:

a) The provincial People’s Committee shall report to the Standing Committee of the provincial People’s Council and the provincial People’s Council on the adjustment or supplementation of the aid plan funded by the local budget, and concurrently send it to the Ministry of Finance of Vietnam;

b) The provincial People’s Council shall decide the adjustment or supplementation of the aid plan funded by the local budget;

c) The provincial People’s Committee shall adjust and supplement the detailed assignment of the aid plan to programs, projects, and non-projects of the managing agency in accordance with the decision of the provincial People’s Council, and concurrently send it to the Ministry of Finance of Vietnam.

4. In cases of using the annual provincial-level local budget contingency for aid expenditure:

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b) The provincial People’s Committee shall report to the Standing Committee of the provincial People’s Council and the provincial People’s Council at the next meeting session on the use of the annual provincial-level local budget contingency for aid expenditure.

5. In cases of adjustment of the annual aid plan assigned in detail by the managing agency to programs, projects, and non-projects under its management, such adjustment shall be ensured within the annual aid expenditure limit assigned to the managing agency by the Prime Minister of Vietnam and the provincial People’s Council, and concurrently sent to the Ministry of Finance of Vietnam.

Section 3. IMPLEMENTATION OF AID PLANS

Article 48. Organization and administration of aid plans

Based on the resolutions of the National Assembly of Vietnam on the 5-year socio-economic development plan, the 5-year financial plan, and the annual state budget estimates, the Government of Vietnam shall stipulate general solutions for organization and implementation.

Article 49. Compliance with aid plans

1. Managing agencies shall:

a) Decide the assignment of the annual aid plan to their agencies, units, and aid programs, projects, and non-projects;

b) Report to relevant agencies and competent authorities on the assignment and implementation of the aid plan.

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3. Aid authorities and managing agencies shall take charge of the inspection and supervision to ensure that the assignment and implementation of the aid plan comply with the decisions of competent authorities.

Article 50. Implementation of aid plans

1. Managing agencies shall:

a) Organize the implementation of the aid plan in accordance with the objectives decided by competent authorities;

b) Implement programs, projects, and non-projects in accordance with the progress and aid plan approved by competent authorities.

2. Agencies and units implementing aid shall implement the aid plan in accordance with the decisions of the managing agency.

3. The Ministry of Finance of Vietnam shall ensure the allocation and full payment of state budget capital in accordance with the annual aid plan approved by the competent authorities.

Article 51. Timeframe for implementation and disbursement of annual aid plans

1. The timeframe for implementing and disbursing capital for implementing the annual aid plan shall extend until January 31 of the following year.

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Section 4. MONITORING, SUPERVISION, INSPECTION, ASSESMENT, INSPECTION, AND REPORTING ON AID PLANS

Article 52. Monitoring, supervision, and inspection of aid plans

1. The Ministry of Finance of Vietnam and managing agencies shall organize the monitoring, supervision, and inspection of the aid plan within their respective responsibilities.

2. The contents of monitoring, supervision, and inspection of the aid plan shall include:

a) The implementation of laws and the implementation of the aid plan;

b) The status of cooperation with the aid recipient and matters requiring attention from the aid recipient during implementation of the aid plan;

c) The preparation, appraisal, approval, and assignment of the aid plan;

d) The preparation, appraisal, approval, and implementation of programs, projects, and non-projects allocated capital under the aid plan;

dd) The status of arrears, wastefulness, and losses in aid activities.

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1. The Ministry of Finance of Vietnam and managing agencies shall, on a biannual and annual basis, or in necessary cases, organize assessments of the aid plan within their respective responsibilities for reporting to competent authorities.

2. The contents of the assessment of the aid plan shall include:

a) The level of achievement compared to the plan approved by competent authorities;

b) The impact of the aid plan in providing benefits for Vietnam and on the socio-economic development of the aid recipient;

c) The implementation status of programs, projects, and non-projects included in the aid plan;

d) The status of aid management and cooperation with the aid recipient;

dd) Shortcomings and limitations; causes thereof in the implementation of the aid plan, and handling measures

Article 54. Aid inspection

1. Inspection of the management and use of aid capital shall be conducted in accordance with the law on inspection.

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3. Inspection conclusions regarding aid shall be disclosed in accordance with the law. Where violations of the aid law are detected, inspection authorities shall handle them within their jurisdiction or transfer the dossiers to competent state authorities for further handling.

Article 55. Reporting on implementation and disbursement of aid plans

1. Managing agencies shall submit detailed reports on implementation status, assessment results, and aid disbursement to the Ministry of Finance of Vietnam:

a) By July 15 each year, a detailed report on implementation status; assessment results; difficulties, obstacles, and proposed solutions; cumulative disbursement and disbursement during the first 6 months of the year for programs, projects, and non-projects; and expected progress, implementation results, and disbursement of programs, projects, and non-projects through the end of the planning year (to be submitted together with the aid plan for the following year);

b) By March 1 each year, a detailed report on implementation status; assessment results; difficulties, obstacles, and proposed solutions; cumulative disbursement and disbursement during the previous planning year for programs, projects, and non-projects;

c) Ad hoc reports in cases where issues arise that require urgent resolution, and upon request of the Prime Minister of Vietnam and aid authorities.

2. The Ministry of Finance of Vietnam shall, on a biannual and annual basis and upon request, report to the Prime Minister of Vietnam on implementation status; assessment results; difficulties, obstacles, responsible agencies, and handling measures; disbursement status biannually and annually; cumulative aid capital nationwide, by managing agency, and by programs, projects, and non-projects; and other related matters.

Chapter V

MANAGEMENT AND IMPLEMENTATION OF PROGRAMS, PROJECTS, AND NON-PROJECTS

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Article 56. Tasks and entitlements of managing agencies in management and implementation of programs, projects, and non-projects

1. To decide the aid recipient agency, the organizational model for management of programs, projects, and non-projects, and to establish a program steering committee headed by a leader of the managing agency (where necessary).

2. To approve the master plan and annual plans for implementation of programs, projects, and non-projects, and to balance and allocate resources for implementation of programs, projects, and non-projects.

3. To direct and assign tasks to the aid recipient agency and the aid management unit in the management and implementation of programs, projects, and non-projects.

4. To direct bidding activities in accordance with applicable laws, international treaties, and aid agreements.

5. To identify, assign tasks to, and direct agencies and units to implement components of programs, projects, and non-projects for which none of the contractor selection methods can be applied, in accordance with law.

6. To organize monitoring, supervision, inspection, and assessment of the implementation, and to direct acceptance testing and handover of results of programs, projects, and non-projects to the aid recipient, ensuring compliance with set progress, quality requirements, and objectives.

7. To be responsible for costs incurred due to subjective causes, losses, wastefulness, corruption, and other violations in the provision and management of aid for other countries within their management jurisdiction.

8. To perform other tasks and exercise other entitlements in accordance with law, international treaties, and aid agreements.

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1. To exchange, cooperate, and support the aid recipient in reaching agreement on the contents of programs, projects, and non-projects; to request the aid recipient to complete procedures and fulfill obligations for the implementation of programs, projects, and non-projects; to request the aid recipient to provide information, dossiers, documents, and data related to unit prices, norms, natural and socio-economic conditions, regulations, policies, and planning; to cooperate with foreign partners in handling difficulties and obstacles, reporting to competent authorities, and addressing other necessary matters related to programs, projects, and non-projects.

2. To organize the management apparatus for programs, projects, and non-projects based on the decisions of the managing agency, and to direct and assign tasks to the aid management unit and aid management consulting units in implementing programs, projects, and non-projects.

3. To prepare and submit to the managing agency for approval the master plan and annual plans for implementation of programs, projects, and non-projects; to develop, approve, and implement quarterly plans for implementing programs, projects, and non-projects; and to report periodically and on an ad hoc basis to the managing agency on the status and progress of the implementation of programs, projects, and non-projects.

4. To carry out bidding activities in accordance with the law on bidding, international treaties, aid agreements, and within the responsibilities assigned or authorized by the managing agency.

5. To negotiate, sign, and supervise the performance of contracts and the tasks of implementing agencies and units, and to handle arising issues within their jurisdiction.

6. To approve designs and construction drawings for implementation of construction items in construction projects, and other documents and contents related to programs, projects, and non-projects as assigned or authorized by the managing agency.

7. To assist the managing agency in directing, administering, monitoring, supervising, inspecting, and assessing the aid plan; and to conduct monitoring, supervision, and assessment of programs, projects, and non-projects within their assigned jurisdiction to ensure implementation in accordance with the set progress, quality requirements, and objectives.

8. To prepare completion reports and settlement reports, and to carry out closing and auditing procedures for programs, projects, and non-projects; to conduct acceptance testing and handover of results of programs, projects, and non-projects to the aid recipient; and to carry out other activities in accordance with Vietnamese law, international treaties, aid agreements, and responsibilities assigned or authorized by the managing agency.

9. To assume liability before the law and the managing agency for the management of programs, projects, and non-projects within the scope of their rights and obligations, ensuring compliance with approved decisions and the allocated aid plan from preparation and implementation through handover of results of programs, projects, and non-projects to the aid recipient; and to assume responsibility for losses, wastefulness, corruption, violations, and financial, economic, social, and environmental damage affecting the objectives and overall effectiveness of programs, projects, and non-projects.

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Article 58. Organizational models for management of programs, projects, and non-projects

Based on the law; the scale, nature, and characteristics of programs, projects, and non-projects; the specific conditions of the aid recipient; and the capacity of subordinate agencies and units, the managing agency shall decide the application of one of the following organizational models for management of programs, projects, and non-projects:

1. The aid recipient agency directly manages projects and non-projects: Applicable to small-scale, simple projects and non-projects, and projects and non-projects applying the method of fund transfer to the aid recipient for full self-implementation:

a) The aid recipient agency shall decide the assignment of additional tasks to its subordinate units or individuals to carry out project and non-project management activities;

b) Focal-point personnel for overall management and focal-point personnel for financial management shall be arranged, working on a part-time or full-time basis, and possessing appropriate professional qualifications and expertise.

2. Establishment of an aid management unit: Applicable to construction programs and projects; and programs, projects, and non-projects with multiple requirements regarding procedures, processes, and professional and technical standards that are directly implemented by Vietnam and whose results are transferred to the aid recipient.

3. Hiring of management consultants for partial or full management of programs, projects, and non-projects: Applicable where the aid recipient agency or the aid management unit lacks capacity, conditions, or qualifications, or where such hiring is more effective and cost-efficient.

a) Organizations or units providing management consultancy services for programs, projects, and non-projects shall be responsible for performing assigned tasks and commitments in accordance with contracts signed with the aid recipient agency and in compliance with current regulations of relevant laws;

b) The aid recipient agency shall select management consultants for programs and projects through bidding and sign consultancy contracts in accordance with the law on bidding. When applying the form of hiring management consultants for programs and projects, the aid recipient agency shall designate a specialized unit within its organizational apparatus or a focal point to conduct inspection and supervision of contract performance by the consultants.

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Article 59. Establishment of aid management units

1. The head of the managing agency shall issue a decision to establish an aid management unit. Where the aid recipient agency has full juridical personality, the head of the managing agency may authorize the aid recipient agency to issue the decision on the establishment of the aid management unit.

2. The decision on establishment of an aid management unit shall include organizational and operational regulations; functions and tasks; assigned and authorized responsibilities, entitlements, and tasks; responsibilities and entitlements of key titles; mechanisms for financial management, accounting, and operating costs; accounts and seals; and mechanisms for cooperation and participation of the aid recipient in the aid management unit (if necessary), ensuring compliance with relevant laws, international treaties, and aid agreements.

3. Where an established aid management unit or project management unit, currently operating, is used to manage a new aid program, project, or non-project, the managing agency shall amend and supplement the contents of the decision establishing the aid management unit or the established investment project management unit, as appropriate.

Article 60. Tasks and entitlements of aid management units in management and implementation of programs, projects, and non-projects

1. To be assigned tasks and entitlements by the managing agency or the aid recipient agency in accordance with the decision on aid management unit establishment.

2. To decide tasks or sign documents within their jurisdiction or as authorized by the aid recipient agency in the course of management and implementation of programs, projects, and non-projects.

3. To hire consultants to perform certain management, monitoring, or supervision tasks related to programs, projects, and non-projects in case of a lack of sufficient conditions to perform such tasks, with the approval of the aid recipient agency.

4. To implement tasks and report on work results, including:

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b) Preparing the overall plan, annual plan, and quarterly plan for implementation of programs, projects, and non-projects;

c) Preparing for and implementing programs, projects, and non-projects;

d) Carrying out activities serving bidding and contract management;

dd) Disbursing funds and managing finances and assets of programs, projects, and non-projects;

e) Reporting, monitoring, supervising, and assessing the implementation of programs, projects, and non-projects;

g) Preparing for acceptance testing and handover of results of programs, projects, and non-projects upon completion; completing payment, settlement, audit, handover of assets and results of programs, projects, and non-projects; preparing completion reports and settlement reports of programs, projects, and non-projects; and implementing procedures for closure of programs, projects, and non-projects in accordance with the laws of Vietnam, international treaties, and aid agreements;

h) Performing other tasks within the scope of programs, projects, and non-projects as assigned or authorized by the managing agency or the aid recipient agency.

5. To assume liability before the law and before the managing agency and the aid recipient agency within the scope of assigned or authorized rights and obligations.

Article 61. Forms of implementation of programs, projects, and non-projects

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1. In the case of transferring funds to the aid recipient for self-implementation:

a) Assign the aid recipient agency to carry out procedures for transferring funds to the aid recipient and to manage such funds in accordance with financial management regulations under this Decree, international treaties, aid agreements, and relevant laws;

b) Assign the aid recipient agency to conduct monitoring, supervision, inspection, assessment, and reporting on the implementation status, progress, and results of the aid recipient, ensuring aid effectiveness, quality, and objectives of Vietnam.

2. In the case where Vietnam directly implements and transfers results to the aid recipient:

a) Organize bidding to select implementing units for items and activities of programs, projects, and non-projects in accordance with the law on bidding, while ensuring compliance with the principle of prioritizing the use of Vietnamese goods, services, technologies, human resources, and contractors as prescribed in Clause 4 Article 7 of this Decree;

b) Where it is not possible to apply one of the contractor selection methods or where bidding is not required under the law, international treaties, and aid agreements, designate and assign tasks to specific agencies and units to implement items and activities of programs, projects, and non-projects, ensuring compliance with the law on the use of the state budget, state property, cost norms, and quality standards.

Article 62. Preparation, approval, and adjustment of master plans, annual plans, and quarterly plans for implementation of programs, projects, and non-projects

1. Master plan for implementation of programs, projects, and non-projects:

a) The Master plan shall be prepared for the entire duration of implementation of a program, project, or non-project, including contents on components, items, activities, capital sources (aid capital and counterpart capital), and implementation progress, based on decisions approving the program, project, or non-project issued by the competent authority, international treaties, aid agreements, and the results of exchanges with the aid recipient;

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c) Within 5 working days from the date of approval of the master plan, the managing agency shall send the decision approving the master plan together with the master plan for implementation of the program, project, or non-project to the Ministry of Finance of Vietnam, relevant agencies, and the aid recipient for monitoring, supervision, inspection, assessment, and cooperation in implementation.

2. Annual plan for implementation of programs, projects, and non-projects:

a) The annual plan constitutes a part of the managing agency’s annual aid plan and a part of the master plan for aid implementation of the program, project, or non-project, including detailed contents on components, items, activities, capital sources, and implementation progress in the planning year; it shall be prepared based on the approved master plan, the actual implementation status of the program, project, or non-project, and the results of exchanges with the aid recipient;

b) The aid recipient agency shall cooperate with foreign partners in preparing the annual plan for implementation of the program, project, or non-project prior to the formulation of the managing agency’s annual aid plan, and shall adjust the annual plan when actual conditions in the planning year change, for submission to the managing agency for consideration and approval;

c) Within 5 working days from the date of approval of the annual plan, the managing agency shall send the decision approving the annual plan together with the annual plan for implementation of the program, project, or non-project to the Ministry of Finance of Vietnam, relevant agencies, and the aid recipient for monitoring, supervision, inspection, assessment, and cooperation in implementation.

3. Quarterly plan for implementation of programs, projects, and non-projects:

Based on the master plan and the annual plan, the aid recipient agency shall prepare, approve, and implement the quarterly plan for implementation of the program, project, or non-project.

Article 63. Organization of bidding for selection of units implementing programs, projects, and non-projects

The managing agency shall perform the responsibilities of the competent authority, and the aid recipient agency shall perform the responsibilities of the project owner in accordance with the law on bidding in organizing bidding for selection of units implementing programs, projects, and non-projects, while ensuring the principle of prioritizing the use of Vietnamese goods, services, technologies, human resources, and contractors as prescribed in Clause 4 Article 7 of this Decree:

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2. The managing agency shall approve the contractor selection plan after the project or non-project has been decided for aid.

3. The managing agency shall assign the aid recipient agency to organize contractor selection in accordance with the approved contractor selection plan.

4. The aid recipient agency shall approve bidding results and conclude contracts with contractors.

5. Direct contracting may be considered for application in cases of ad hoc projects or non-projects, as well as other cases, in accordance with bidding law.

Section 2. IMPLEMENTATION, MONITORING, SUPERVISION, INSPECTION, ASSESSMENT, AND REPORTING ON PROGRAMS, PROJECTS, AND NON-PROJECTS

Article 64. Implementation of programs, projects, and non-projects

1. The managing agency and the aid recipient agency shall implement programs, projects, and non-projects in accordance with relevant laws, international treaties, and aid agreements, as well as decisions and the aid plan and implementation plans for programs, projects, and non-projects approved by the competent authority, ensuring quality, progress, and objectives.

2. Regarding the import and export of goods, devices, and equipment serving the implementation of programs, projects, and non-projects:

a) Such import and export shall be carried out in accordance with international treaties, aid agreements, and the laws of Vietnam and the aid recipient;

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c) Upon completion of the program, project, or non-project, the aid recipient agency and Vietnamese contractors shall transfer any remaining goods, devices, and equipment back to Vietnam or liquidate them within the territory or area of the aid recipient in accordance with international treaties, aid agreements, and the laws of Vietnam and the aid recipient.

3. Regarding construction projects implemented by Vietnam within the territory or area of the aid recipient and handed over to the aid recipient:

a) The aid recipient shall complete the following procedures: land allocation request (for projects involving land use); construction permit issuance request (if required); compensation, site clearance, and resettlement support (if required); and preparation of construction sites (if required);

b) Construction surveys; preparation, appraisal, and approval of designs, construction drawings, total estimates, and estimates for individual items; selection of contractors providing services (consultancy, construction, and devices); conclusion and supervision of contracts; management of construction progress and quality; acceptance of completed work volumes; advance payment and payment of investment capital; warranty and insurance for construction works shall be carried out in accordance with international treaties, aid agreements, and the laws on construction investment management of Vietnam and the aid recipient;

c) The aid recipient agency shall closely cooperate with the aid recipient in managing the implementation of programs and projects, including management of quality, progress, completed work volumes, occupational safety, environmental protection, and management of contractors’ activities.

Article 65. Monitoring, supervision, and inspection of programs, projects, and non-projects

1. Aid authorities, managing agencies, and aid recipient agencies shall conduct monitoring, supervision, and inspection throughout the entire process of preparing and implementing programs, projects, and non-projects in accordance with the approved contents and within the scope of their respective management responsibilities.

2. Inspection of programs, projects, and non-projects shall be conducted as follows:

a) Aid authorities shall decide to organize inspections of programs, projects, and non-projects according to plans or on an ad hoc basis;

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c) Managing agencies shall organize inspections when adjustments to programs, projects, or non-projects result in changes to location, objectives, scale, increases in the total amount of aid, or in other necessary cases;

d) Aid recipient agencies shall inspect programs, projects, and non-projects assigned to them for management.

3. The Ministry of Finance of Vietnam shall take charge and cooperate with relevant Vietnamese agencies and the aid recipient, in organizing inspections, where necessary, of the implementation of programs, projects, and non-projects; consolidate reports for submission to the Prime Minister of Vietnam, and propose matters to promote implementation and for discussion at meetings between Vietnam and the aid recipient.

Article 66. Assessment of programs, projects, and non-projects

1. Assessment of programs, projects, and non-projects includes initial assessment, mid-term assessment, annual assessment, ad hoc assessment, and final assessment shall be conducted by the aid recipient agency. The assessment results shall be reported to the managing agency.

2. For construction programs and projects, initial, mid-term/ annual, and final assessments shall be conducted. Where necessary, the managing agency shall assign the aid recipient agency to conduct other assessments specified in Clause 1 of this Article.

3. For non-construction projects and non-projects, the final assessment shall be conducted. Where necessary, the managing agency shall assign the aid recipient agency to conduct other assessments specified in Clause 1 of this Article.

4. The aid recipient agency may conduct assessments independently or hire qualified and competent experts or consulting organizations to carry out the assessment.

Article 67. Contents of assessment of programs, projects, and non-projects

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a) Preparation, organization, and mobilization of resources for the implementation of programs and projects, ensuring compliance with the approved objectives and progress;

b) Difficulties and newly arising issues compared to the time of approval of the programs and projects;

c) Proposals for measures to resolve difficulties and newly arising issues in accordance with actual conditions.

2. Mid-term and annual assessment:

a) The conformity of the implementation results of programs, projects, and non-projects with the aid objectives;

b) The level of completion of work volumes up to the time of assessment compared with the approved plan;

c) The feasibility of completion on schedule and achievement of objectives and effectiveness;

d) Proposals for necessary solutions, including adjustments to programs, projects, and non-projects.

3. Final assessment:

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b) Benefits, significance, and impacts brought by programs, projects, and non-projects to Vietnam and the aid recipient in terms of socio-economic development, environment, and security;

c) Sustainability and effectiveness in utilization and operation of programs, projects, and non-projects;

d) Lessons learned from the implementation and operation of programs, projects, and non-projects; responsibilities of state management agencies, managing agencies, aid recipient agencies, and implementing units; responsibilities of relevant agencies, organizations, and individuals of Vietnam and the aid recipient; and proposed recommendations.

4. Ad hoc assessment:

a) The conformity of implementation results of programs, projects, and non-projects up to the time of assessment with the aid objectives;

b) The level of completion of work volumes up to the time of assessment compared with the approved plan;

c) Identification of unexpected issues (if any), causes of such unexpected issues, and responsibilities of relevant agencies, organizations, and individuals;

d) Impacts and the extent of impacts of expected issues outside the project on the implementation of programs, projects, and non-projects and on the capacity to achieve their objectives;

dd) Proposals for necessary solutions.

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1. The aid recipient agency shall periodically report on a quarterly basis, and when necessary, to the managing agency on the implementation of aid programs, projects, and non-projects, including key results achieved, disbursement results, assessment results (if any), difficulties and obstacles, and proposed solutions.

2. The managing agency shall consolidate the implementation status of programs, projects, and non-projects to report on the implementation and disbursement of the aid plan in accordance with Clause 1 Article 55 of this Decree.

Section 3. COMPLETION, ACCEPTANCE, HANDOVER OF RESULTS, AND AUDIT AND SETTLEMENT OF PROGRAMS, PROJECTS, AND NON-PROJECTS

Article 69. Acceptance of programs, projects, and non-projects

1. After programs, projects, and non-projects have completed all items, the aid recipient agency, in cooperation with the aid recipient, shall establish a joint acceptance council to carry out the acceptance.

2. Acceptance shall be conducted in accordance with international treaties, aid agreements, and the laws of Vietnam and the aid recipient.

3. Organizations and individuals participating in acceptance shall bear responsibility for the acceptance results certified by them in accordance with the laws of Vietnam and the aid recipient.

Article 70. Handover of results of programs, projects, and non-projects

1. The results of programs, projects, and non-projects shall be handed over and put into operation and use after the joint acceptance council has issued a record certifying that the approved objectives, quality, conditions, standards, and effectiveness have been met, in accordance with the laws of Vietnam and the aid recipient.

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3. After the joint acceptance record is concluded, the managing agency shall conclude the handover–receipt record of the results of programs, projects, and non-projects with the aid recipient, and concurrently send it to the Ministry of Finance of Vietnam, the Vietnamese representative mission in the territory of the aid recipient, and relevant agencies.

4. The dossier of the handover–receipt record shall include the following contents:

a) Legal documents related to the programs, projects, and non-projects;

b) Legal documents related to the implementation process;

c) The joint acceptance record, design dossiers, and documents and products related to the programs, projects, and non-projects;

d) Economic and technical contents related to the programs, projects, and non-projects, including objectives, scale, main items; implementation duration; initially approved total funding and adjusted amounts (if any);

dd) Assessment of the quality of the programs, projects, and non-projects;

e) For construction programs and projects handed over to the aid recipient, additional documents shall include as-built designs and drawings, technical infrastructure systems of the works, operation manuals, maintenance procedures, lists of devices, spare parts, replacement reserve materials, and other related necessary documents.

Article 71. Audit and settlement of programs, projects, and non-projects

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2. Within 30 days after acceptance and handover to the aid recipient, the aid recipient agency shall prepare a dossier for the settlement of aid, including all legal costs within the scope of the approved design, total estimates, and total costs of the programs, projects, and non-projects, and submit it to the managing agency for approval.

3. Within 60 days from receipt of the aid settlement dossier, the managing agency shall conduct appraisal and approve the aid settlement.

4. After approving the aid settlement, the managing agency shall send the settlement dossier and related documents (including the audit report) to the Ministry of Finance of Vietnam, the Vietnamese representative mission in the territory of the aid recipient, relevant agencies, and the aid recipient.

Chapter VI

TASKS, ENTITLEMENTS, AND RESPONSIBILITIES OF AGENCIES AND ORGANIZATIONS IN PROVISION AND MANAGEMENT OF VIETNAM’S AID FOR OTHER COUNTRIES

Article 72. Government of Vietnam

1. To consistently carry out the state management of Vietnam’s aid for other countries.

2. To submit to the Standing Committee of the National Assembly of Vietnam and the National Assembly of Vietnam proposals for decisions on adjustments to annual aid expenditure estimates in accordance with the Law on the State Budget; and to report to the Standing Committee of the National Assembly of Vietnam and the National Assembly of Vietnam on the use of the central budget contingency for aid expenditures in accordance with the Law on the State Budget.

Article 73. Prime Minister of Vietnam

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2. To decide the aid policy for programs, projects, and non-projects.

3. To approve the national 5-year aid scheme and assign the annual aid plan and annual estimates to managing agencies.

4. To decide the use of the annual central budget contingency for aid expenditures in accordance with Point d Clause 2 Article 47 of this Decree.

5. To assign subordinate agencies to organize the implementation, monitoring, examination, assessment, and inspection of the implementation of the 5-year aid scheme and annual plans, programs, projects, and non-projects; and to inspect the implementation of objectives and policies on the provision of aid for other countries by managing agencies.

Article 74. Ministry of Finance of Vietnam

The Ministry of Finance of Vietnam is the focal agency assisting the Government of Vietnam in the state management of Vietnam’s aid for other countries, and has the following tasks and entitlements:

1. To promulgate or request competent authorities to promulgate legal documents, policies, and orientations on aid; principles, criteria, norms for allocation and management of aid; regulations on financial management, financial operations, disbursement, payment, and settlement of aid items; and to provide guidelines for managing agencies and aid recipients on these matters.

2. To take charge and cooperate with relevant agencies in reporting to the Prime Minister of Vietnam and the Government of Vietnam on the determination of the annual aid plan funded by the central budget.

3. To notify and guide managing agencies and aid recipients on decisions, solutions, policies, orientations, and criteria related to aid and aid plans.

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5. To consolidate, report on, and submit to the Prime Minister of Vietnam decisions on and adjustments of the national 5-year aid scheme and the annual aid plan; and the use of the annual central budget contingency for aid expenditures.

6. To take charge and cooperate with relevant agencies in appraising aid policy reports for programs, projects, and non-projects; and the aid plans of managing agencies submitted to the Prime Minister of Vietnam for consideration and approval.

7. To give opinions on: aid provision proposal reports; aid policy reports; feasibility study reports of programs, projects, and non-projects; aid plans of managing agencies; and draft aid agreements and documents.

8. To propose the negotiation and conclusion of international treaties and aid agreements.

9. To organize the monitoring, examination, supervision, assessment, and inspection of the implementation of aid plans, the implementation of programs, projects, and non-projects, and other state management tasks related to aid.

10. To act as the focal point for consolidating difficulties and obstacles arising during procedures, preparation, and implementation of programs, projects, and non-projects; to handle issues involving multiple agencies and organizations; and to propose to competent authorities decisions on measures to address issues related to aid for other countries. Where necessary, the Ministry of Finance of Vietnam shall establish inter-sectoral working missions to work directly with managing agencies, aid recipient agencies, aid management units, and relevant agencies and organizations of the aid recipient to review, assess, and promptly resolve obstacles within its jurisdiction.

11. To submit to the Prime Minister of Vietnam periodic and ad hoc consolidated reports on the provision, implementation, disbursement, and management of aid for other countries; and to propose solutions to remove difficulties in the implementation of programs, projects, and non-projects.

12. To assume responsibility before the Prime Minister of Vietnam and the Government of Vietnam for the overall effectiveness of aid for other countries.

13. To act as the managing agency and representative of the Government of Vietnam in the provision of aid for interest rate differential subsidy non-projects funded by the central budget.

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15. To settle the total annual aid capital allocated and actually used in accordance with the assigned estimates.

Article 75. Ministry of Foreign Affairs of Vietnam

1. To guide and support the receipt of requests related to aid from aid recipients through diplomatic channels; to transfer requests from aid recipients to competent agencies; and to notify and guide aid recipients on Vietnam’s solutions, policies, orientations, laws, and criteria related to aid.

2. To cooperate with the Ministry of Finance of Vietnam, relevant agencies, and managing agencies in developing legal documents, policies, orientations, principles, and criteria for providing aid; the national 5-year aid scheme; and in negotiating and developing the contents of draft international treaties, agreements, and documents on aid.

3. To give opinions on aid provision proposal reports, aid policy reports, and feasibility study reports of programs, projects, and non-projects of managing agencies, and on draft international treaties, agreements, and documents on aid.

4. To grant authorization for the signing of international treaties and agreements on aid.

5. To monitor and inspect the implementation of procedures for signing and implementing international treaties on aid in accordance with the law.

6. To cooperate with the Ministry of Finance of Vietnam and relevant agencies in directing and guiding Vietnamese representative missions in the territory or area of the aid recipient to cooperate and support the Vietnamese side and the aid recipient in the implementation and handling of issues arising in programs, projects, and non-projects.

7. To solicit opinions from relevant agencies in preparing the list of ad hoc aid provision proposal reports funded by the central budget, and to report to the Prime Minister of Vietnam for consideration and decision.

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Article 76. Ministry of Justice of Vietnam

1. To provide comments on, participate in negotiations on, and appraise draft international treaties on aid in accordance with the law.

2. To cooperate with the Ministry of Finance of Vietnam, managing agencies, and relevant agencies in developing legal documents, policies, and orientations on the provision of aid.

3. To give opinions on aid provision proposal reports, aid policy reports, and feasibility study reports of programs, projects, and non-projects of managing agencies, and on draft international treaties, agreements, and documents on aid.

Article 77. Managing agencies

1. To carry out state management of aid within the scope of assigned responsibilities in accordance with the law.

2. To cooperate with the Ministry of Finance of Vietnam and relevant agencies in developing legal documents, policies, orientations, principles, and criteria for providing aid, and plans for allocation of aid in the annual aid plan.

3. To notify and guide aid recipients on decisions, solutions, policies, orientations, and criteria related to aid and aid plans.

4. To consolidate, process, and develop aid provision proposal reports.

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6. To give opinions on aid policy reports, aid documents, feasibility study reports of programs, projects, and non-projects; draft international treaties and agreements on aid; and documents and materials related to aid.

7. To cooperate with the Ministry of Finance of Vietnam in submitting to competent authorities the negotiation and signing of international treaties and agreements on aid related to programs, projects, and non-projects for which they act as managing agencies.

8. To prepare, submit to competent authorities, and assign the annual aid plan according to their jurisdiction.

9. To conduct monitoring, examination, supervision, assessment, inspection, and reporting on the implementation of aid plans, implementation of aid agreements, implementation of programs, projects, and non-projects, and other state management tasks related to aid within their assigned responsibilities.

10. To ensure openness and transparency, and to assume responsibility for the effectiveness of aid management for programs, projects, and non-projects for which they act as managing agencies, and for aid-related fields under their responsibility.

Article 78. Ministries, ministerial agencies, governmental agencies, and provincial People’s Committees

1. To carry out state management of aid within the scope of assigned responsibilities in accordance with the law.

2. To cooperate with the Ministry of Finance of Vietnam and relevant agencies in developing legal documents, policies, orientations, principles, and criteria for providing aid, and plans for allocation of aid in the annual aid plan.

3. To give opinions on aid provision proposal reports, aid policy reports, and feasibility study reports of programs, projects, and non-projects; draft international treaties and agreements on aid; and documents and materials related to aid.

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Agencies, organizations, and individuals that commit acts in violation of this Decree shall, depending on the nature and severity of the violation, be subject to disciplinary measures, administrative penalties, or criminal prosecution; where damage is caused, compensation shall be paid in accordance with the law.

Chapter VII

IMPLEMENTATION

Article 80. Implementation

1. Ministers, Directors of ministerial agencies, Directors of governmental agencies, Presidents of People’s Committees of provinces, and relevant organizations and individuals shall implement this Decree.

2. The Ministry of Finance of Vietnam shall, within its jurisdiction, promulgate legislative documents guiding the implementation of this Decree with respect to regulations on financial management, financial operations, disbursement, payment, and settlement of aid items.

Article 81. Transitional handling

1. For programs, projects, and non-projects that have been approved or are being submitted to competent authorities for approval before the effective date of this Decree, implementation shall continue in accordance with the contents already approved or submitted. Where adjustments are made, implementation shall comply with this Decree.

2. The 5-year aid scheme shall commence development and implementation for the period 2026–2030.

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4. Regulations on the Prime Minister of Vietnam’s jurisdiction regarding the consideration and decision on the use of the central budget contingency for providing aid for foreign countries under this Decree shall take effect from January 1, 2026. The authority to decide the use of the central budget contingency from the effective date of this Decree to December 31, 2025 shall be exercised in accordance with Clause 3 Article 10 of the Law on the State Budget No. 83/2015/QH13 and Clause 3 Article 7 of Decree No. 163/2016/ND-CP dated June 21, 2016 of the Government of Vietnam.

Article 82. Implementation provisions

1. This Decree comes into force as of its date of signing.

2. Where any legislative document cited in this Decree is amended or replaced, comply with its new edition.

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




Bui Thanh Son