Article 1.- Scope of regulation

This Decree details and guides the implementation of a number of articles of the Law on Thrift Practice and Waste Combat regarding the formulation, promulgation and implementation of norms, criteria and regimes in the management and use of state budget, state money and property, labor and working time in the state sector, and of natural resources; the formulation and implementation of programs on thrift practice and waste combat; the supervision, inspection, examination, commendation in thrift practice and waste combat and a number of other provisions of the Law on Thrift Practice and Waste Combat.

Article 2.- Subjects of application

1. Agencies, organizations and individuals that manage and/or use the state budget, state money and property and natural resources.

2. Agencies, organizations that manage and/or use labor, working time and laborers in the state sector.

3. Organizations and individuals defined in Article 2 of the Law on Thrift Practice and Waste Combat.

Article 3.- Responsibility for coordination in thrift practice and waste combat

1. Thrift practice and waste combat shall be carried out on the basis of close coordination among authorities, branches, agencies, organizations and cadres, officials and public servants.

2. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies and heads of other agencies and organizations at the central level, presidents of provincial/municipal People's Committees have the responsibility to organize coordination within the domains and geographical areas under their respective management and coordination among authorities and branches to ensure thrift practice and waste combat.

3. The heads of agencies or organizations have the responsibility to organize and implement coordination among sections within their respective agencies or organizations to ensure thrift practice and waste combat.

Article 4.- Norms, criteria, regimes

Norms, criteria and regimes promulgated by competent agencies or organizations under the provisions of law shall serve as bases for implementing and evaluating thrift practice and waste combat; as bases for examining, inspecting and supervising thrift practice and waste combat.

Article 5.- System of norms, criteria and regimes

The system of norms, criteria and regimes includes:

1. Norms, criteria and regimes to be uniformly applied nationwide.

2. Norms, criteria and regimes to be applied within branches, domains or localities.

3. Norms, criteria and regimes to be applied internally within agencies, organizations, economic groups, state corporations (state enterprises).

Article 6.- Responsibility to formulate and promulgate norms, criteria and regimes

1. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies have the responsibility to formulate and submit to competent authorities for promulgation or promulgate according to their competence norms, criteria and regimes for unified application throughout the country or within the branches or domains assigned to them for management. Norms, criteria and regimes promulgated for application within branches or domains must be compatible with norms, criteria and regimes to be applied nationwide.

2. Presidents of provincial/municipal People's Committees shall base themselves on the norms, criteria and regimes promulgated by competent state bodies at the central level to formulate and promulgate according to their competence or submit to the People's Councils of the same level for promulgation norms, criteria and regimes to be applied in their respective localities.

3. Heads of agencies or organizations that use state budget, state money and property, labor, working time in the state sector and natural resources shall, within the ambit of their assigned responsibilities, base on the norms, criteria and regimes specified in Clauses 1 and 2, Article 5 of this Decree to formulate norms, criteria and regimes for application within their respective agencies or organizations.

Article 7.- Formulation, amendment, supplemen-tation of norms, criteria and regimes

1. The formulation, amendment and supplementation of norms, criteria and regimes in the management and use of state budget, state money and property, labor, working time in the state sector and of natural resources must strictly comply with the provisions of Article 5 of the Law on Thrift Practice and Waste Combat.

2. Norms, criteria and/or regimes shall be amended or supplemented in the following cases:

a/ When the socio-economic conditions change, thus directly affecting the implementation of norms, criteria and regimes;

b/ Where there appears the need for renewal due to scientific and technological progress;

c/ The market prices rise or fall over 20% as compared with the time of promulgation of such norms, criteria and regimes;

d/ Other circumstances as provided for by law (if any).

3. The formulation, amendment and supplementation of norms, criteria and regimes shall be based on the following:

a/ Review and assessment of the practical implementation of norms, criteria and regimes;

b/ Analysis, forecast and assessment of the impacts exerted by relevant budgetary, economic, technical and social elements.

c/ Comments of relevant organizations and subjects implementing norms, criteria and regimes.

Article 8.- Responsibility to implement norms, criteria and regimes

1. Agencies, organizations and individuals have the responsibility to strictly implement the norms, criteria and regimes promulgated by competent state bodies.

2. In the course of implementation, if there appears a need to amend and/or supplement norms, criteria and regimes as provided for in Clause 2, Article 7 of this Decree, the agencies or organizations that implement such norms, criteria and/or regimes shall have to amend, supplement them in time according to their respective competence or report thereon to competent bodies for study and consideration of appropriate amendments and/or supplements.

3. All cases of implementation in excess of norms, criteria and/or regimes, thus causing waste, shall, depending on their nature and seriousness, be handled according to the provisions of law on damage compensation, be disciplined or administratively sanctioned in the domain of thrift practice and waste combat.

Article 9.- Programs on thrift practice and waste combat

1. Programs on thrift practice and waste combat shall serve as bases for organizing thrift practice and waste combat. Programs on thrift practice and waste combat shall be formulated annually and for a long term of between 3 and 5 years, in association with the central tasks in the scope and domain of management, the socio-economic development conditions of every year and each period.

2. The programs on thrift practice and waste combat shall ensure the following requirements:

a/ Being coordinative among activities and among authorities, branches, agencies and organizations under the provisions of the Law on Thrift Practice and Waste Combat;

b/ Covering all domains as provided for by the Law on Thrift Practice and Waste Combat with focal and key points, in compatibility with the scope and domain of management and the provisions of this Decree;

c/ Having specific measures to ensure the attainment of the set objectives.

3. The thrift practice and waste combat programs of ministries, ministerial-level agencies, Government-attached agencies, other agencies and organizations at the central level, and of localities shall serve as bases for synthesis and formulation of the Government's overall program on thrift practice and waste combat.

Article 10.- Contents of programs on thrift practice and waste combat

A thrift practice and waste combat program shall cover the following contents:

1. Specific objectives and requirements on thrift practice and waste combat.

2. Central and key tasks.

3. Implementation measures.

4. The plan on organization of implementation.

5. Criteria for assessment of the implementation results.

Article 11.- Responsibility to formulate, approve programs on thrift practice and waste combat

1. Heads of agencies or organizations that use state budget, state money and property, labor, working time in the state sector and natural resources have the responsibility to formulate thrift practice and waste combat programs of their respective agencies or organizations.

2. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies or other agencies or organizations at the central level, and presidents of provincial/municipal People's Committees have the responsibility to guide units under their respective management in formulating thrift practice and waste combat programs to be synthesized into the common programs of their respective ministries, ministerial-level agencies, Government-attached agencies, other agencies or organizations at the central level, and of their localities, and send them to the Finance Ministry before November 10 of the year preceeding the plan period for synthesis into the Government's overall program.

3. The Finance Ministry shall synthesize the thrift practice and waste combat programs of ministries, ministerial-level agencies, Government-attached agencies, other agencies and organizations at the central level and of localities to formulate for submission to the Government for approval the whole country's overall program on thrift practice and waste combat at its annual December meeting.

Article 12.- Responsibility to organize, implement programs on thrift practice and waste combat

1. Ministries, ministerial-level agencies, Government-attached agencies, other agencies or organizations at the central level, provincial/municipal People's Committees have the responsibility to organize the implementation of their respective programs on thrift practice and waste combat and the overall program on thrift practice and waste combat.

2. In the course of implementing the programs on thrift practice and waste combat, agencies and organizations must stick to the central and key points; detect in time for addition or propose competent authorities to make additions to the programs thrift practice and waste combat contents and measures in order to ensure the efficient achievement of the set objectives.

3. The implementation of thrift practice and waste combat programs must be associated with the examination and inspection of thrift practice and waste combat contents; and at the same time with the assurance of organizations' and individuals' rights to supersion according to the provisions of law.

Article 13.- Report on implementation of thrift practice and waste combat programs

1. Annually and in the last year of implementing long-term programs, agencies and organizations must make preliminary and final reviews of the situation and results of implementation of thrift practice and waste combat programs for submission to their respective superior agencies or organizations.

2. People's Committees at all levels shall review the situation and results of implementation of thrift practice and waste combat programs and report them before People's Councils of the same level at various sessions.

3. Ministries, ministerial-level agencies, Government-attached agencies, other agencies and organizations at the central level, provincial/municipal People's Committees shall review the situation and results of implementation of their thrift practice and waste combat programs and send them to the Finance Ministry before September 15 annually.

4. The Finance Ministry shall review the results of implementation of the thrift practice and waste combat programs of ministries, ministerial-level agencies, Government-attached agencies, other agencies and organizations at the central level and of localities, then submit them to the Government for reporting thereon before the National Assembly at its year-end session.

Article 14.- Assigning funding packages to direct managers and users

1. To assign to direct managers, users means of communications, stationeries, books, newspapers and magazines. To encourage the package assignment of other regular operation funding items to direct managers and users.

2. Agencies and organizations shall base on their respective functions and tasks, the nature of their jobs and the actual use of funding items specified in Clause 1 of this Article to make package assignment thereof to direct managers and users.

3. The funding package assignment shall be done under specific plans in a unified manner within agencies or organizations and be publicized according to regulations.

Article 15.- Management of the use of commissions from procurement of assets, goods or service payment

1. Cadres and civil servants in agencies or organizations that use funding of the state budget or state budget origin for procurement of assets, goods and/or payment of provided services, if being paid commissions by sellers or service providers, shall have to declare and fully and promptly submit them to their agencies or organizations.

2. Commissions specified in Clause 1 of this Article shall be managed and used for the performance of tasks of agencies or organizations and be accounted and publicized according to the provisions of law.

3. It is strictly prohibited to submit inadequately or to late or to retain commissions; use them for improper purposes and violate regulations on publicization of the use of received commissions.

Article 16.- Management of working time

1. Based on the legal provisions on working time, organizations managing and using labor, the working time and laborers in the state sector shall take initiative in drawing up and arranging the use of working time of their respective agencies or organizations to ensure the efficiency and saving thereof.

2. Cadres, officials, public servants and laborers in agencies or organizations must strictly observe the working time prescribed by law, agencies or organizations. It is strictly forbidden to use the working time for private business.

3. Agencies and organizations shall publicly post up the working time, intensify the inspection and supervision of the observance of the regulations, internal rules and stipulations on working time, on the use of working time, on labor disciplines, and strictly handle violations of labor discipline according to the provisions of law.

4. Responsible state agencies, when handling affairs related to organizations and/or citizens, shall have to publicize the process and procedures therefor, conduct administrative reform, arrange officials and public servants having capabilities and professional qualifications to save time for units, organizations and citizens.

Article 17.- Policies to encourage the re-use of natural resources and energy sources

1. Investment projects on recycling and re-using natural resources and using sources of renewable energies shall be entitled to tax preferences, land preferences and credit preferences when borrowing capital from the National Fund for Scientific and Technological Development according to the provisions of law.

2. Investors contributing capital in forms of invention patents, technical knowhow, technological processes and/or technical services shall be exempt from enterprise income tax under the provisions of the Law on Enterprise Income Tax; and be provided with financial assistance under the provisions of law.

3. Organizations and individuals having innovations to recycle and reuse natural resources and energy sources with technologies formed from state budget sources, thus contributing to thrift practice and waste combat shall be commended and/or rewarded according to the provisions of the Law on Science and Technology.

4. Individuals having innovations, technical and technological improvements and utility solutions on recycling and reusing natural resources and energey sources, contributing to thrift practice and waste combat shall be commended and/or rewarded for innovations according to the provisions of law.

Article 18.- Thrift practice and waste combat in people's production and consumption

1. The State encourages the entire population to practice thrift and combat waste in production and consumption to reserve capital for investment in the development of production and business, purchase national construction bonds, bonds for construction of important socio-economic projects of the country and other profit-generating investment forms not banned by law.

2. Ministries, ministerial-level agencies, Government-attached agencies, other agencies and organizations at the central level and localities shall have to organize propaganda and dissemination to raise people's sense of thrift practice and waste combat. People's Committees of all levels shall have to coordinate with Fatherland Front Committees of the same level in launching the campaign for thrift practice and waste combat by the entire population.

3. Agencies, associations and mass organizations shall take thrift practice and waste combat into consideration when evaluating the emulation results of units within their respective systems and of each cadre, civil servant, member of organizations.

Article 19.- The purpose of examining and inspecting thrift practice and waste combat

1. Examination and inspection constitute an instrument and measure to ensure thrift practice and waste combat within agencies and organizations.

2. Examination of thrift practice and waste combat aims to ensure the observance of law, to detect in time, rectify and prevent acts of violating the law on thrift practice and waste combat as well as acts of violating relevant laws; to propose the promulgation, amendment and/or supplementation of regulations on management, relevant norms, criteria and regimes in thrift practice and waste combat.

3. Inspection of thrift practice and waste combat aims to prevent, detect in time and handle acts of law violation in thrift practice and waste combat; detect loopholes in management mechanism, policies and law on thrift practice and waste combat in order to propose to competent state bodies remedies; to contribute to raising the efficiency and effectiveness of the state management; protect the interests of the State, the legitimate rights and interests of agencies, organizations and individuals.

Article 20.- Examination and inspection principles

1. Examination and inspection of thrift practice and waste combat shall be carried out on the basis of legal provisions on norms, criteria and regimes promulgated by competent agencies.

2. Examination and inspection of thrift practice and waste combat shall not obstruct routine activities of agencies and organizations.

3. Examination and inspection of thrift practice and waste combat shall be carried out under programs or plans or unexpectedly in association with examination and inspection activities in each domain, ensuring objectivity and honesty.

4. Activities of thrift practice and waste combat examination and inspection shall strictly comply with the provisions of this Decree and relevant provisions of law.

Article 21.- Contents of thrift practice and waste combat examination and inspection

1. Examination and inspection of the observance of the provisions of the Law on Thrift Practice and Waste Combat.

2. Examination and inspection of the implementation of thrift practice and waste combat programs approved by competent authorities.

Article 22.- Modes of organizing examination and inspection of thrift practice and waste combat

1. Examination of thrift practice and waste combat covers the self-examination by agencies and organizations and the examination by superior agencies or organizations against their subordinate agencies or organizations. Activities of examining thrift practice and waste combat constitute a content of examination work according to the competence and managerial responsibility of agencies and organizations.

2. Inspection of thrift practice and waste combat shall be associated with the performance of the inspection function and tasks of agencies and organizations and comply with the inspection order and procedures as provided for by the law on inspection. Specialized inspection organizations must include inspection of thrift practice and waste combat into the contents of inspection.

Article 23.- Publicization of examination and inspection results

1. The results of thrift practice examination and inspection must be publicized according to the provisions of law.

2. Contents of publicization of examination and inspection results shall include:

a/ The nature and seriousness of violations; the causes of violations and responsibilities of agencies, organizations or individuals that commit acts of violation, causing waste;

b/ The extent of damage caused to the State, organizations or individuals (if any);

c/ Handling measures and results.

3. Examination and inspection agencies shall base on the forms of publicity defined in Clause 2, Article 6 of the Law on Thrift Practice and Waste Combat to decide on forms of publicizing examination and inspection results.

Article 24.- Contents of thrift practice and waste combat supervision

1. Observance of the provisions of the Law on Thrift Practice and Waste Combat on thrift practice and waste combat in various domains.

2. Implementation of thrift practice and waste combat programs of the Government, ministries, ministerial-level agencies, Government-attached agencies, other agencies and organizations at the central level, localities and of agencies and organizations.

3. Handling of violations and the publicization of results of thrift practice and waste combat examination and inspection.

Article 25.- Responsibility to guarantee the right to supervision

Ministries, ministerial-level agencies, Government-attached agencies and People's Committees of all levels have the responsibility to implement and guide their attached agencies or units to ensure the supervision rights of agencies, organizations and individuals in thrift practice and waste combat with the following contents:

1. Strict observance of regulations on publicity in various domains as provided for by the Law on Thrift Practice and Waste Combat.

2. Adequate, timely and accurate supply of information at the request of organizations or individuals having supervising competence.

3. Reply to supervising organizations and individuals and report on the response to supervision proposals of organizations and individuals.

Article 26.- Handling of supervision results

1. Heads of agencies or organizations shall have to handle according to their competence or report to competent authorities for handling the supervision results and must notify in writing the handling results to supervising organizations or individuals.

2. Within 30 days as from the date of receiving the information or proposals of supervising organizations or individuals, heads of the supervised agencies or organizations shall notify the supervisors of, and report to competent agencies on, the handling of supervision results and remedies. If past the above time limit no reply is received, the supervising organizations or individuals may request heads of the superior agencies or organizations to consider and handle them.

Article 27.- Publicization of results of handling of violations

1. Within the scope of their respective competence to handle violations of the law on thrift practice and waste combat, the agencies or organizations that have handled the violations detected in the course of supervision of organizations or individuals must publicize the results of the handling of violations.

2. Agencies and organizations competent to handle violations of the law on thrift practice and waste combat shall base on forms of publicity defined in Clause 2, Article 6 of the Law on Thrift Practice and Waste Combat to decide on forms of publicizing the results of handling of violations.

Article 28.- Commendation and reward

1. Agencies, organizations and individuals that have innovations and/or achievements in thrift practice and waste combat; directly detect and prevent acts of causing the waste of state budget, state money and/or property, labor, working time in the state sector and/or natural resources shall be commended/rewarded in cash or in kind; be conferred emulation titles according to the provisions of the Law on Emulation and Commendation.

2. Agencies and organizations that apply the mechanism of autonomy and accountability regarding payroll and administrative management funding or the financial autonomy mechanism shall be entitled to use the funding amounts saved from expenditures under package or autonomy assignment to them for spending on their respective activities and raising the incomes of cadres, civil servants and laborers according to such mechanisms.

3. Agencies and organizations other than those implementing the mechanisms on payroll and administrative management funding autonomy and accountability or financial autonomy mechanism may use money sums saved from their annual operation funding to serve their respective activities and spare 30% of the saved amount at most for rewarding collectives and individuals that make achievements in thrift practice and waste combat.

Article 29.- Handling of violations

1. Agencies, organizations and individuals that violate the provisions of the law on thrift practice and waste combat shall be disciplined, administratively sanctioned or examined for penal liability, depending on the nature and seriousness of their violations; in case of causing wastefulness, compensation must be paid according to the provisions of law on damage compensation, discipline and administrative sanction in thrift practice and waste combat.

2. Heads of ministries, ministerial-level agencies, Government-attached agencies, other agencies or organizations at the central level and localities, who do not implement or implement with less efficiency the thrift practice and waste combat programs, shall, depending on the seriousness of violations, be disciplined according to the provisions of law on damage compensation, discipline and administrative sanction in thrift practice and waste combat.

Article 30.- Implementation effect

This Decree shall take effect 15 days after its publication in "CONG BAO."

Article 31.- Organization of implementation

1. The Finance Minister shall have to guide and organize the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, heads of other agencies or organizations at the central level and presidents of provincial/municipal People's Committees shall have to implement this Decree.