On 28 February 2025, the Government issued Decree No. 50/2025/ND-CP, amending and supplementing several provisions of decrees detailing the implementation of the Law on Management and Use of Public Assets. This Decree marks an important step toward further completing the legal framework for the management of public assets, particularly in contexts where the State is accelerating the restructuring and streamlining of the administrative apparatus through the merger, consolidation, division, dissolution, or termination of operations of state authorities.
One of the core provisions of Decree No. 50/2025/ND-CP is the clarification of the legal responsibilities of state authorities in handling public assets during organizational restructuring. Accordingly, agencies subject to merger, consolidation, division, or dissolution are required to proactively conduct inventories, reviews, and classifications of all public assets under their management. Such inventories are not only intended to determine the actual status of assets but also to serve as a basis for addressing any discrepancies arising therefrom, including surpluses, shortages, damage, or loss of assets, thereby ensuring full compliance with laws on public finance and public asset management. At the same time, assets that are not owned by the agency, including borrowed, leased, or entrusted assets, must also be handled in accordance with the applicable legal regime, so as to avoid confusion or unlawful regularization in contravention of the law.
When state authorities are merged or consolidated to form a new legal entity, the Decree establishes the principle of comprehensive succession in the management and use of public assets. The newly established authority, or the authority designated to assume succession responsibilities, must take over all public assets from the former entities and concurrently arrange, allocate, and use them in accordance with the newly assigned functions and tasks. The use of public assets must ensure proper purposes, thriftiness, efficiency, and full compliance with applicable laws and regulations. Where surplus assets arise, or assets are no longer needed or are incompatible with the new organizational model, the succeeding authority is responsible for identifying such assets, reporting them, and proposing appropriate handling plans for submission to the competent authority for decision. In addition, asset-handling decisions issued prior to the merger but not yet completed must be implemented, ensuring continuity and consistency in the management of public assets.
Trong trường hợp chia tách cơ quan nhà nước thành nhiều pháp nhân mới, việc xử lý tài sản công được đặt ra với yêu cầu chặt chẽ hơn nhằm bảo đảm minh bạch và tránh tranh chấp về sau. Theo Nghị định 50/2025/NĐ-CP, phương án phân chia tài sản phải được xây dựng trên cơ sở xác định rõ nguyên tắc phân bổ, danh mục tài sản và trách nhiệm của từng cơ quan mới hình thành. Phương án này phải được trình và chỉ được thực hiện sau khi có sự phê duyệt của cơ quan có thẩm quyền. Sau khi chia tách, các cơ quan mới có nghĩa vụ quản lý, sử dụng tài sản được giao đúng quy định, đồng thời tiếp tục hoàn tất các thủ tục xử lý tài sản tồn đọng theo đúng trách nhiệm đã được phân công. Đối với tài sản lạc hậu, dôi dư hoặc không còn nhu cầu sử dụng, cơ quan quản lý phải kịp thời báo cáo và xin chủ trương xử lý theo quy định của pháp luật.
Decree No. 50/2025/ND-CP takes effect from 28 February 2025 and applies to all state authorities that are currently implementing or will implement the rearrangement and reorganization of the administrative apparatus. In the context of strengthening financial discipline and order, as well as preventing the loss and waste of public assets, these new regulations are not merely technical in nature but are closely associated with the legal responsibilities of heads of agencies and other related individuals.
From a practical legal perspective, the handling of public assets during the merger, division, or dissolution of state authorities entails significant legal risks if not properly prepared and systematically implemented. DTLaw recommends that agencies and units proactively review their public assets during the preparatory stage of organizational restructuring and seek specialized legal advice to develop appropriate asset-handling plans that comply with applicable regulations and minimize potential legal consequences thereafter.