The Government has just issued Decree No. 164/2026/ND-CP on controlling assets and income of people with positions and powers in agencies, organizations and units.
Regarding asset and income declaration, the Decree stipulates as follows:
Assets and incomes that must be declared are the assets of the person who is obliged to declare, the spouse and minor children of the person who is obliged to declare, including:
- Land use rights;
- Housing, construction works;
- Other assets attached to land;
- Gold, diamonds, platinum and other precious metals and gemstones with a total value of 150 million VND or more each type;
- Money (Vietnamese currency, foreign currency) including cash, lending money, prepayment money, personal deposits, domestic organizations, foreign organizations in Vietnam with a total converted value of 150 million VND or more;
- Stocks, bonds, contributed capital, other valuable papers with a total value of 150 million VND or more;
- Digital assets, other assets where each type of asset is worth 150 million VND or more;
- Debts worth 150 million VND or more;
- Assets abroad;
- Overseas accounts;
- Total income between two declarations.
The initial declaration, annual declaration, supplementary declaration, and declaration to serve cadre work are carried out according to the declaration form issued together with this Decree.
Declaration on the electronic environment to ensure convenience for storage and control of assets and income when material facilities and technology infrastructure are met.
Regarding people who are obliged to declare annually, the Decree stipulates that people who are obliged to declare according to the provisions of point b, clause 3, Article 36 of the Law on Anti-Corruption include:
1. People holding positions from Heads of Departments and equivalents with position allowances from 0.25 or higher working in state agencies; Heads of Departments and equivalents working in state-owned enterprises in positions directly in charge of: personnel organization, management of public finances, public assets, public investment or directly contacting and resolving work of agencies, organizations, units, and individuals.
2. Representative of state capital in enterprises.
Declarations of people holding the position of Deputy Director General and equivalent or higher working in central agencies are posted at the ministry headquarters, ministerial-level agencies or made public at meetings, including leaders from departments, divisions and equivalent or higher;
The declarations of the Chairman, Vice Chairman of the Provincial People's Council, Provincial People's Committee are posted at the headquarters of the People's Council, People's Committee or announced at meetings, including all cadres, civil servants, and public employees of the Office of the People's Council, Office of the People's Committee.
The declaration of the person obliged to declare belongs to the provincial-level department or sector, is posted at the agency headquarters or made public at a meeting, including all officials, civil servants, and public employees of the department or sector.
The declaration of the person obliged to declare under the People's Council and People's Committee of the commune level is posted at the headquarters of the People's Council and People's Committee of the commune or publicly announced at the meeting, including all officials and civil servants of the agency where that person regularly works;
This Decree takes effect from July 1, 2026.
