Guidelines for reporting on irrigation infrastructure assets in Vietnam

Guidelines for reporting on irrigation infrastructure assets in Vietnam​ (Image from the Internet)

On January 09, 2025, the Government of Vietnam issued Decree 08/2025/ND-CP stipulating the management, use, and exploitation of irrigation infrastructure assets.

Guidelines for reporting on irrigation infrastructure assets in Vietnam

The report on irrigation infrastructure assets is implemented in accordance with the provisions of Article 26 Decree 08/2025/ND-CP as follows:

- Irrigation infrastructure assets must be reported, declared, and updated in the Database on irrigation infrastructure assets for unified management.

- Form of declaration report of irrigation infrastructure assets:

+ Initial declaration report according to Form 01A in the Annex issued together with Decree 08/2025/ND-CP for:

Irrigation  infrastructure  assets  existing  at  the  time  Decree  08/2025/ND-CP  comes  into  force.

Irrigation  infrastructure  assets  arising  from  the  date  Decree  08/2025/ND-CP  comes  into  force.

+ Additional declaration report for irrigation infrastructure assets stipulated in point a, clause 2, Article 26 of Decree 08/2025/ND-CP according to Forms 01B, 01C, 01D in the Annex issued together with Decree 08/2025/ND-CP in case of changes in information about the entities assigned the assets or the asset information.

- Agencies, units, enterprises assigned with irrigation infrastructure assets must prepare asset declaration reports according to Forms 01A, 01B, 01C, 01D in the Annex issued together with Decree 08/2025/ND-CP, send it to the superior management agency for confirmation to input the data into the Database on irrigation infrastructure assets.

The deadline for sending the declaration report is 30 days, from the date of receiving the asset according to the decision of the competent agency or person, or in case of changes in information about the assignee and already declared assets.

- Annually, agencies, units, enterprises assigned with irrigation infrastructure assets must report the situation of management, use, and exploitation of assets (including revenue from disposal, from asset exploitation of the previous year) and make ad-hoc reports as required by competent state agencies. The annual report data closing point is the end of the fiscal year.

- The report on the management, use, and exploitation situation of irrigation infrastructure assets includes:

+ Report on the exploitation of assets according to each method stipulated in Article 14 Decree 08/2025/ND-CP using Forms 02A, 02B, 02C in the Annex issued together with Decree 08/2025/ND-CP.

+ Consolidated report on the management, use, and exploitation of assets using Forms 03A, 03B, 03C, 03D, 03E in the Annex issued together with Decree 08/2025/ND-CP.

- The deadline for sending the annual report on the management, use, and exploitation of irrigation infrastructure assets is as follows:

+ Agencies, units, enterprises assigned with the assets prepare the report, send it to the superior management agency (if any), and the specialized agency for irrigation before January 31 each year.

+ The specialized agency for irrigation reports to the Ministry of Agriculture and Rural Development and the provincial People's Committee before February 28 each year.

+ The Ministry of Agriculture and Rural Development and provincial People's Committee consolidate the situation of management and use of irrigation infrastructure assets and send it to the Ministry of Finance before March 15 each year.

+ The Ministry of Finance consolidates the situation of management and use of irrigation infrastructure assets nationwide, reports to the Government of Vietnam to report to the National Assembly as required, and publicly discloses the assets nationwide.

- Enterprises assigned assets in the form of state capital investment in enterprises shall report on assets in accordance with clauses 2, 3, 4, 5, and 6, Article 26 Decree 08/2025/ND-CP suitable to the characteristics and management requirements.

- The report on irrigation infrastructure assets is presented in the form of paper documents or electronic documents. Depending on the actual conditions of the reporting agency as stipulated in clause 6, Article 26 Decree 08/2025/ND-CP, the report is sent to the receiving agency by one of the following methods:

+ Directly sent.

+ Sent via postal services.

+ Sent via Fax.

+ Sent via email systems.

+ Sent via specialized reporting information software systems.

+ Other methods as prescribed by law.

More details can be found in Decree 08/2025/ND-CP, effective from January 09, 2025.

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