Vietnam Deposit Insurance is a State financial organization, which has its charter capital, operates for non-profit purposes, ensuring capital security, self-balancing, and enjoying exemption from value added tax for deposit insurance activities, as well as enterprise income tax and charges for capital use.

Vietnam Insurance Deposit is an unit conducting centralized accounting for the whole system, effecting financial collection and spending and making the settlement thereof according to the provisions of the Regulation on Financial Management, issued together with the Prime Minister�s Decision No. 145/2000/QD-TTg of December 19, 2000, guidance in this Circular and other relevant legal documents on financial management.

The Ministry of Finance shall perform the function of State management over finance, guide the implementation and inspect financial revenues and expenditures of Vietnam Deposit Insurance.- (Summary)