This content is stated in Decree No. 64/2026/ND-CP detailing a number of articles and measures to implement the Law on Recovery and Bankruptcy on the enforcement of decisions declaring businesses and cooperatives bankrupt, including procedures for returning leased or borrowed assets when businesses and cooperatives are declared bankrupt.
The civil judgment enforcement agency receives documents requesting the return of property and documents proving ownership rights, lease and lending contracts of property owners for businesses and cooperatives to lease or borrow according to the provisions of Clause 1, Article 79 of the Law on Recovery and Bankruptcy.
Within 3 working days from the date of receipt of the request document and documents as prescribed, the Judgment Enforcement Officer shall notify and transfer to the Attorney, enterprise to manage and liquidate assets.
In case the property owner has a written request before the decision to execute the bankruptcy declaration decision, the request to return the leased or borrowed property is included in the written request to the Attorney, enterprise managing and liquidating assets specified in this Decree.
Within 7 days from the date of receipt of the written document, prescribed documents or from the date the lessor has paid the lease amount corresponding to the remaining lease term, the Attorney, the asset management and liquidation enterprise shall return the asset to the owner and report in writing to the Judgment Enforcement Officer.
Within 10 days from the date the civil judgment enforcement agency receives the money or from the date the property is handed over to the buyer or recipient, the Judgment Enforcer shall make payment according to the bankruptcy declaration decision. Payment procedures shall be carried out in accordance with the provisions of the law on civil judgment enforcement.
Costs arising during the enforcement of the bankruptcy declaration decision are bankruptcy costs paid according to the provisions of the Law on Recovery and Bankruptcy.
The content of expenditure, expenditure level, procedures for advance payment, advance payment refund, estimation, compliance and settlement of costs arising in the process of implementing the bankruptcy declaration decision shall be implemented in accordance with the provisions of law on civil judgment enforcement.
The judgment creditor in the bankruptcy declaration decision must pay the judgment enforcement fee according to the provisions of law on judgment enforcement fees.
For money and assets paid to judgment creditors managed by Bailiffs and enterprises, liquidating assets collected from the sale of remaining assets of enterprises and cooperatives that the Judgment Enforcement Officer does not issue a coercive decision, the civil judgment enforcement agency does not collect judgment enforcement fees.
Civil judgment enforcement agencies perform the entrustment of judgment enforcement, entrustment of asset handling to enforce decisions declaring bankruptcy in accordance with the law on civil judgment enforcement.
In case of entrusting the enforcement of the entire bankruptcy declaration decision to only 1 civil judgment enforcement agency, the civil judgment enforcement agency receives entrustment to open an account at the bank to deposit the recovered money from the enterprise or cooperative declared bankrupt and perform payment according to regulations.
These contents take effect from March 1, 2026.