New regulations on the management and use of non-refundable aid.

(Chinhphu.vn) - The Government has issued Decree No. 313/2025/ND-CP dated December 8, 2025, regulating the management and use of non-refundable aid not classified as official development assistance from foreign agencies, organizations, and individuals to Vietnam.

The management and use of aid must comply with Vietnamese law.

Decree 313/2025/ND-CP takes effect from December 8, 2025; replacing Decree No. 80/2020/ND-CP dated July 8, 2020, aiming to address current shortcomings in regulations; while ensuring compliance with the Constitution, the State Budget Law, and consistency with newly enacted, amended, and supplemented Laws, Decrees, and Resolutions; and comprehensively and fully adhering to and implementing the directives and orientations of the Politburo and the Government in Resolution No. 57-NQ/TW; Directive No. 49-CT/TW and related documents.

Specifically, Decree 313/2025/ND-CP regulates the management and use of non-refundable aid that is not considered official development assistance from foreign agencies, organizations, and individuals to legally established agencies and organizations in Vietnam for the purpose of socio -economic development, humanitarian assistance, and not for profit or commercial purposes.

Cases not covered by Decree 313/2025/ND-CP include:

a) Non-refundable aid from foreign agencies and organizations, the acceptance of which must be formally signed in accordance with the Law on International Treaties, and non-refundable aid in ODA agreements must be signed in the name of the State or Government of the Socialist Republic of Vietnam;

b) Gifts and presents to individuals and organizations that are not for the purpose of socio-economic development, humanitarian aid, or charity;

c) Profit-generating grants to be distributed through the following forms: cooperation agreements, service contracts, technology transfer contracts;

d) Individuals receiving funding for scientific research activities must comply with the Law on Science, Technology and Innovation;

d) Emergency international aid from governments, international organizations, foreign non-governmental organizations, and foreign individuals for relief purposes must be approved and implemented within 3 months of the disaster occurring, and emergency international aid for disaster recovery must be approved and implemented within 9 months of the disaster occurring.

Principles in the management and use of aid

Decree 313/2025/ND-CP stipulates that the management and use of aid must comply with Vietnamese law. Aid funds may only be received, implemented, and used after approval by competent Vietnamese authorities. The source of aid funds must be legitimate money or assets.

Goods (including supplies and equipment) that are on the list of prohibited imports according to Vietnamese law will not be accepted.

The managing agency is fully responsible for receiving, managing, and effectively utilizing the aid.

The flow of funds received and disbursed for aid must be conducted through the aid receiving account, ensuring transparency and accountability, and must be fully reported as required.

Aid from the state budget is aid directly managed and received by Vietnamese agencies and organizations, and is implemented according to the principle that financial management must be budgeted (except in cases where the aid capital is directly managed and disbursed by the aid provider), fully accounted for, and settled in the state budget in accordance with the Law on State Budget and related legal documents. The budgeting and settlement of aid from the state budget for the fields of science, technology, innovation, and digital transformation shall be carried out in accordance with Article 63 of the Law on Science, Technology, and Innovation and related guiding documents.

Aid funds that are not part of the state budget revenue must comply with current accounting and tax regulations; the operating charter of the aid recipient; and must not be contrary to Vietnamese law.

Six months after the aid is approved, if inconsistencies or force majeure events related to funding, institutions, policies, or other reasons arise that prevent or necessitate the continued implementation of the aid, the managing agency, based on a report from the aid recipient, shall decide to cease receiving or discontinue the project or non-project. The managing agency is responsible for notifying the aid provider and relevant agencies of the decision to stop receiving the aid.

The use of aid for tax evasion or personal gain is prohibited.

Decree 313/2025/ND-CP clearly states the prohibited acts in the use of aid, including:

- Using aid to serve the purposes of money laundering, terrorist financing, tax evasion, undermining national security and social order, disrupting national unity; harming social morality, customs, traditions and national cultural identity.

- Using aid to seek profit-sharing and personal gain, not for humanitarian purposes, socio-economic development, or the benefit of the community.

- Acts of corruption, causing losses, waste, and profiteering in the use and management of aid funds; misuse of aid funds; and other violations of the law.

Authority to approve aid

Decree 313/2025/ND-CP has decentralized and delegated authority in the process of appraising and approving aid as follows:

The Prime Minister approves aid funds that relate to the import of goods falling under the Prime Minister's authority as stipulated by relevant laws.

Approved by the head of the governing body :

- Direct aid to agencies and units under management and aid for disaster relief (excluding aid subject to approval by the Prime Minister, the Minister of Education and Training, the Minister of Home Affairs, and the Chairman of the Central Committee of the Vietnam Fatherland Front);

- Aid funds where the recipient is an organization established or whose charter is approved or whose operating certificate is issued by the governing body, in accordance with the functions and tasks of the aid recipient, except for organizations whose charter is approved by the Ministry of Interior;

- Aid funds for eligible recipients as decided by the Prime Minister have been authorized by the Prime Minister to be received;

- Aid from social enterprises and science and technology enterprises is approved by the Chairman of the People's Committee of the province where the business is registered.

The Minister of Education and Training approves aid for public non-business units in accordance with Decision No. 1723/QD-TTg dated August 12, 2025, of the Prime Minister, which promulgates the list of public non-business units under the Ministry of Education and Training, member units, and affiliated units of the public non-business units mentioned in the above Decision, except for aid allocated to Hanoi National University and Ho Chi Minh City National University.

The Minister of Home Affairs approves aid from associations, social funds, and charitable funds operating nationwide whose charters are approved by the Ministry of Home Affairs, except for associations assigned tasks by the Party and the State at the central level.

The Chairman of the Central Committee of the Vietnam Fatherland Front approves humanitarian aid without a specific address (the aid provider does not designate aid for a specific locality).

Decree 313/2025/ND-CP clearly states that, for aid funds with content related to public investment and construction investment, the authority to approve projects using aid funds shall be in accordance with the regulations of the law on public investment management and construction investment.

Principles of financial management for aid funds.

Decree 313/2025/ND-CP stipulates that aid funds from state budget revenue sources, managed and implemented by the aid recipient, must be allocated a budget, confirmed (for aid funds allocated from public investment sources), accounted for, and settled in accordance with the laws on state budget and financial management as prescribed in this Decree. In cases of new expenditures not included in the budget allocated and assigned by the competent authority, the project recipient shall prepare a supplementary budget for submission to the competent authority for consideration and decision in accordance with the laws on state budget management.

Aid funds from the state budget for the fields of science, technology, innovation, and digital transformation are included in the budget estimates for these fields according to the procedures and regulations stipulated in the State Budget Law No. 89/2025/QH15 and Article 63 of the Law on Science, Technology and Innovation No. 93/2025/QH15.

For non-refundable aid from state budget revenue sources directly managed and implemented by the aid provider: The managing agency or project owner is responsible for management according to the approved project and non-project documents; performing the functions and duties of the managing agency or project owner as stipulated in this Decree; and complying with accounting, tax, and other relevant legal regulations.

For aid funds not sourced from the state budget, the recipient party shall manage and utilize them in accordance with the approved project and non-project documents; the organizational and operational regulations of the recipient party; and in compliance with accounting, tax, and other relevant legal regulations.

For aid from state budget revenue to enterprises where the State holds 100% of the capital, depending on the nature of the aid, it will be accounted for as state budget revenue and state budget expenditure to increase state capital in the enterprise.

For aid intended for emergency relief and disaster recovery: Compliance with the law on receiving, managing, and using international aid for emergency relief and disaster recovery shall be ensured.

Phuong Nhi

Source: https://baochinhphu.vn/quy-dinh-moi-ve-quan-ly-va-su-dung-vien-tro-khong-hoan-lai-102251210150955828.htm