Responsibilities of members participating in national security industrial complex

Lawyer Ho Thu Trang, YouMe Law Company Limited answers:

Article 9, Decree No. 60/2026/ND-CP (effective from February 13, 2026) stipulates the responsibilities of members participating in the national security industrial complex as follows:

1. Common responsibility of members participating in national security industrial complex

a) Participate in the activities of the national security industrial complex in accordance with the scope, tasks, plans, assigned fields and comply with signed contracts;

b) Ensuring state secrets, technological secrets related to the contract implementation process; ensuring information confidentiality about the participation and operation of national security industrial complex in accordance with the law on protection of state secrets;

c) Responsible for managing received financial resources specifically for the performance of tasks of the national security industrial complex independently of other tasks. Comply with the inspection and reporting regime on activities participating in the national security industrial complex according to regulations and requirements of the Security Industry Development Management Council, responsible for the reported contents.

2. For enterprises performing contracts for research, design, manufacturing, testing, production, completion, supply, repair, renovation, improvement, modernization of industrial security products and services, in addition to the responsibilities mentioned in Clause 1 of this Article, they must perform a number of the following responsibilities:

a) Research, design, manufacture, test, production, completion, supply, repair, renovation, improvement, modernization of industrial security products and services ensuring quality, quantity and tactical and technical indicators and features according to the approved contract;

b) Deduct at least 5% of taxable income or 3% of total revenue from the implementation of security industry product and service production and supply contracts signed to contribute to the Security Industry Development Investment Fund. The contribution of an organization that is a domestic enterprise is accounted for in production and business costs and is deducted when determining corporate income taxable income.

Thus, from February 13, 2026, members participating in the national security industrial complex are responsible for implementing the above contents.