Vietnam’s government has issued Decree No. 164/2026 on the control of assets and income of officials and public employees holding positions of authority.

Under the decree, individuals subject to declaration requirements under the Anti-Corruption Law include department heads and equivalent positions receiving position allowances from 0.25 and above within state agencies, department-level managers and above in state-owned enterprises, and representatives managing state capital in businesses.

Assets and income subject to declaration include those owned by the declarant, their spouse and underage children.

The decree specifies that the following assets and income must be declared:

Land use rights, houses, construction works and other assets attached to land.

Gold, diamonds, platinum and other precious metals or gemstones with a total value of VND150 million ($5,700) or more for each category.

Money, including Vietnamese dong and foreign currencies, comprising cash, loans, advance payments and deposits held at domestic or foreign organizations operating in Vietnam, with a converted total value of at least VND150 million ($5,700).

Stocks, bonds, capital contributions and other valuable papers worth VND150 million ($5,700) or more.

Digital assets and other types of property valued at VND150 million ($5,700) or above.

Debts valued at VND150 million ($5,700) or more.

Overseas assets, overseas accounts and total income between two declaration periods.

Declarations submitted by officials holding positions equivalent to deputy general department directors and above in central agencies must be posted publicly at ministries or ministerial-level agencies, or disclosed during meetings attended by leaders at department level and above.

Declarations by officials from director-general level and below must be posted publicly within their units or announced at meetings attended by division-level leaders and above.

Declarations by other officials must be displayed at offices, departments or units, or disclosed during meetings involving all civil servants and public employees within those entities.

For units with 50 staff members or more organized into teams or groups, declarations must be disclosed before all members of those teams or groups.

Declarations by chairpersons and vice chairpersons of provincial People’s Councils and provincial People’s Committees must be posted at council or committee headquarters or disclosed during meetings attended by all officials and public employees working under the respective offices.

Declarations by officials working within provincial departments and agencies must be posted publicly at agency headquarters or announced during meetings attended by all staff members.

Declarations by officials working at commune-level People’s Councils and People’s Committees must be displayed at commune headquarters or announced during meetings attended by all officials and civil servants regularly working at those offices.

For employees of state-owned enterprises, declarations must be posted publicly at enterprise headquarters or regular workplaces, or announced during meetings attended by members of boards of directors, boards of members, general directors, deputy general directors, chief accountants, heads of affiliated units and leaders of mass organizations within state corporations and groups.

Declarations must be made public no later than five working days after the managing agency transfers the documents to the asset and income control authority.

The declarations must remain publicly posted for 15 days.

Posting locations must ensure security and provide convenient public access for reading the declarations.

The posting process must also be documented in written records.

Tran Thuong