Guidance on Establishing Provincial Civil Defense Funds under the Civil Defense Law and Politburo Resolution 79-NQ/TW
RegHub explainer by New MarketerLast updated:
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The Ministry of Finance provides guidance to the Hai Phong City Department of Finance on establishing a provincial-level Civil Defense Fund, addressing a question about an apparent conflict between the Civil Defense Law No. 18/2023/QH15 and Politburo Resolution 79-NQ/TW dated 6 January 2026. According to the Ministry of Finance: Hai Phong is permitted to establish a provincial Civil Defense Fund (as an off-budget state financial fund). The legal basis is Articles 39, 40 and 41 of Civil Defense Law No. 18/2023/QH15 - this law took effect on 1 July 2024, before Politburo Resolution 79-NQ/TW was issued on 6 January 2026, and the National Assembly had already authorized the fund's establishment. Government Decree No. 200/2025/ND-CP dated 9 July 2025 provides detailed provisions in Articles 23 through 40 on the fund's organization and operations. The Ministry of Finance issued Official Letter No. 1577/BTC-NSNN dated 6 February 2026 guiding the establishment and issuance of operational regulations for provincial Civil Defense Funds, specifying that the fund has legal personality, its own seal, and may open accounts at the State Treasury and commercial banks.
Question
The Hai Phong City Department of Finance asked the Ministry of Finance whether Hai Phong is permitted to establish a provincial Civil Defense Fund (as an off-budget state financial fund), given that Politburo Resolution No. 79-NQ/TW dated 6 January 2026 prohibits forming new off-budget state financial funds except in special circumstances.
Official guidance
The Ministry of Finance confirms that Hai Phong is permitted to establish a provincial Civil Defense Fund.
Rationale: The National Assembly passed Civil Defense Law No. 18/2023/QH15 on 20 June 2023, authorizing the establishment of Civil Defense Funds as off-budget state financial funds at both the central and provincial levels to mobilize social resources for civil defense activities (Article 40, Clause 1). This law took effect on 1 July 2024, which is before Politburo Resolution 79-NQ/TW was issued on 6 January 2026.
Based on Articles 39, 40 and 41 of the Civil Defense Law and Articles 23 through 40 of Government Decree No. 200/2025/ND-CP dated 9 July 2025 (detailing certain articles of the Civil Defense Law), the Ministry of Finance issued Official Letter No. 1577/BTC-NSNN dated 6 February 2026 guiding the establishment and issuance of operational regulations for provincial Civil Defense Funds.
The regulations specify that the fund: is a local off-budget state financial fund; has legal personality and its own seal; and may open accounts at the State Treasury and at legally operating commercial banks in Vietnam.
Action points
- Hai Phong City may proceed with establishing the provincial Civil Defense Fund.
- Follow Civil Defense Law No. 18/2023/QH15 (Articles 39, 40, 41), Decree No. 200/2025/ND-CP dated 9 July 2025, and the guidance in Official Letter No. 1577/BTC-NSNN dated 6 February 2026.