Latest guidance from the Ministry of Finance on handover and handling of public assets during mergers

Accordingly, for infrastructure assets invested and managed by the State, the following procedures are implemented:

Infrastructure assets currently managed by the commune level: the (new) commune-level administrative unit formed after the reorganization is responsible for receiving and inheriting the management and use of infrastructure assets currently managed and used by the (old) commune level.

In case the old commune-level administrative unit is divided into many parts to form new commune-level administrative units, the new commune level is responsible for receiving and inheriting the management and use, or the Chairman of the Provincial People's Committee decides to assign the responsibility for receiving and inheriting the management and use to the provincial or new commune-level agency.

For infrastructure assets currently managed by the district level: the (new) commune level is responsible for receiving and inheriting the management and use of assets located within the administrative boundaries of the (new) commune level. If the assets are spread across many new communes, the Chairman of the Provincial People's Committee decides on the receiving unit, which can be the commune or a provincial agency.

For other types of infrastructure assets: The district-level People's Committee is responsible for synthesizing and reporting to the specialized agency managing the sector or field under the provincial-level People's Committee to synthesize and report to the provincial chairman to decide on assigning the responsibility of receiving and inheriting the management and use to the provincial-level or commune-level agency (new).

For infrastructure assets currently managed by the provincial level: the (new) provincial administrative unit formed after the arrangement is responsible for receiving and inheriting the types of infrastructure assets managed and used by the (old) provincial level.

For assets with established ownership rights of the entire people: if the asset is managed by an agency, organization, or unit under the commune level and by the time of the arrangement of the commune-level administrative unit, the handling has not been completed, the (new) commune-level administrative unit is responsible for receiving and implementing the management.

For assets managed by the asset management unit which is an agency, organization or unit under the district level and has not yet completed the handling by the time the district-level administrative unit is removed: the Chairman of the Provincial People's Committee shall assign the specialized agency under the Provincial People's Committee or the (new) commune level to receive, carry out the management and handling according to regulations.

For assets managed by the asset management unit which is an agency, organization or unit under the provincial level and has not completed the handling by the time of the arrangement of the provincial administrative unit: the (new) provincial administrative unit formed after the arrangement is responsible for receiving and inheriting the management and handling.

For assets currently managed by a central agency that the agency no longer has due to restructuring the apparatus to match the arrangement of administrative units : the minister or head of the central agency decides to assign the agency or unit under the Ministry or central agency to be responsible for receiving and managing them.

For assets of projects using State capital: for assets serving project activities, follow the instructions in Official Dispatches No. 13749 dated December 14, 2024, Official Dispatch No. 2454 dated February 28, 2025 and Official Dispatch No. 4891 dated April 15, 2025 of the Ministry of Finance .

For unfinished projects: follow the instructions of the Ministry of Finance in Official Dispatch No. 4738 dated April 14, 2025.

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Source: https://www.sggp.org.vn/huong-dan-moi-nhat-cua-bo-tai-chinh-ve-ban-giao-xu-ly-tai-san-cong-khi-sap-nhap-post795429.html