Strictly prohibit social funds from committing 7 acts after March 2026

Legal Consulting Office of Lao Dong Newspaper answers:

Article 10 of Decree 03/2026/ND-CP regulating the organization and operation of social funds and charity funds (effective from March 1, 2026) strictly prohibits taking advantage of the establishment and organization of funds to carry out the following acts:

1. Activities contrary to the principles and purposes of the fund, affecting the prestige of the State, agencies, organizations, individuals, and communities; causing harm to national interests, security, national defense, the great national unity bloc, and the legitimate rights and interests of organizations and individuals.

2. Infringing upon social ethics, fine customs, traditions, national identity, beliefs, and religions.

3. Profiting, cheating, implementing and using illegal invoices, creating documents that are not true to reality or colluding with organizations and individuals to evade taxes, tax fraud or violate other provisions of law on finance, tax, accounting in the process of establishing and operating funds.

4. Money laundering, terrorist financing and illegal activities.

5. Forging, erasing, transferring, leasing, lending, pawning, mortgaging fund establishment permits in any form.

6. Receiving deposits, lending, and contributing investment capital.

7. Using the state budget, using or supporting assets assigned by the state budget or originating from the state budget to participate in contributing assets to establish funds.

Thus, from March 1, 2026, social funds and charity funds are strictly prohibited from performing the above acts.