Chương V Nghị định 95/2023/NĐ-CP : Hoạt động quyên góp; tiếp nhận và quản lý các khoản tài trợ của tổ chức, cá nhân nước ngoài; hình thức tổ chức hoạt động tôn giáo, hoạt động quyên góp, tiếp nhận tài trợ

Chapter V

FUNDRAISING; RECEIPT AND MANAGEMENT OF FINANCIAL AIDS FROM FOREIGN ORGANIZATIONS AND INDIVIDUALS; FORMS OF ORGANIZATION OF RELIGIOUS ACTIVITIES, FUNDRAISING AND RECEIPT OF FINANCIAL AIDS

Article 25. Fundraising by folk religious establishments, religious organizations and religious affiliates

1. The representative or management board of a folk religious establishment; religious organization or religious affiliate shall organize fundraising to carry out religious activities and practice folk beliefs on a voluntary basis in accordance with this Decree and relevant regulations of law.

2. The representative or management board of a folk religious establishment; religious organization or religious affiliate shall notify the competent authority specified in Clause 3 of this Article of the fundraising in writing. The notification shall specify purpose, location, methods and time for the fundraising; methods for managing and using collected property.

3. Power to receive notification:

a) 05 working days before the fundraising, the representative or management board of the folk religious establishment, religious organization or religious affiliate shall send a written notification to the People’s Committee of the commune where the fundraising is conducted in case it is conducted within a commune;

b) 10 days before the fundraising, the representative or management board of the folk religious establishment, religious organization or religious affiliate shall send a notification to the People’s Committee of the district where the fundraising is conducted in case it is conducted outside a commune but within a district or provincial or central-affiliated city;

c) 15 days before the fundraising, the representative or management board of the folk religious establishment, religious organization or religious affiliate shall send a notification to the People’s Committee of the province where the fundraising is conducted, regarding the case not mentioned in Points a and b Clause 3 of this Article.

4. The fundraising by the representative or management board of the folk religious establishment, religious organization or religious affiliate shall be recorded in a public and transparent manner. The collected property shall be managed and used for the purposes included in the notification, and serve religious activities and folk belief practice.

5. It is not allowed to take advantage of the name of a folk religious establishment, religious organization or religious affiliate to conduct fundraising for personal gain or for illegal purposes.

6. When receiving notification of the fundraising, the competent authority specified in Clause 3 of this Article shall inspect the compliance with Clauses 1,2,4 and 5 of this Article.

7. If the representative or management board of the folk religious establishment; religious organization or religious affiliate conducts fundraising in contravention of this Article, the competent authority receiving the notification of fundraising shall make a written request for termination of receipt and use of the collected property and settlement according to regulations of law.

8. The representative or management board of the folk religious establishment; religious organization or religious affiliate shall organize fundraising to do charity work according to the Government’s regulations on mobilization, receipt, allocation and use of voluntary contributions for covering costs of natural disaster, epidemic and incident recovery and supporting patients with fatal disease and relevant regulations of law.

Article 26. Receipt and management of financial aids from foreign organizations and individuals by religious organizations or religious affiliates for provision of support for religious education for religious practitioners; repair, renovation, upgradation and construction of religious establishments; organization of religious rites or ceremonies; publication and import of scriptures and religious cultural products and articles

1. Receipt and management of financial aids from foreign organizations and individuals by religious organizations or religious affiliates for provision of support for religious education for religious practitioners; repair, renovation, upgradation and construction of religious establishments; organization of religious rites or ceremonies; publication and import of scriptures and religious cultural products and articles shall be public, transparent, appropriate to intended purposes and conformable to regulations of this Article and relevant laws.  Religious organizations or religious affiliates shall be responsible to the law for receipt and management of financial aids.

2. 20 days before the date of receipt of financial aids, the religious organization or religious affiliate operating within multiple provinces shall send a written notification to the central government’s folk belief and religion authority; the religious organization or religious affiliate operating within a province shall send a written notification to the provincial folk belief and religion authority.

3. The notification shall specify the name of the religious organization or religious affiliate that receives financial aids; the base and full name of the representative of the religious organization or religious affiliate; the name and main base of the foreign organization or the full name and nationality of the foreign individual that provides financial aids; purposes of receiving financial aids; time and methods for receiving financial aids; forms of financial aids (in cash or kind), value (in Vietnamese dong); expected date of use of financial aids; methods for managing and using financial aids; and receiving account.  The notification shall be enclosed with a commitment made by the foreign organization/individual on origins of financial aids on which taxes have been paid and compliance with regulations of the host country before financial aids are provided.

4. After receiving financial aids (in kind) and using financial aids (in cash), within 20 days the religious organization or religious affiliate that receives financial aids shall send a report on use of such financial aids to the competent authority specified in Clause 2 of this Article.  The report shall specify expenditures and expenditure time (for in cash aids) and contents included in the notification as stipulated in Clause 3 of this Article.  If the duration for receipt and use of financial aids exceeds 12 months from the receipt date, the religious organization or religious affiliate shall submit annual reports on use of financial aids to the competent authority specified in Clause 2 of this Article.

5. Before November 30 every year, the provincial folk belief and religion authority shall submit a report on receipt and management of financial aids by the religious organization or religious affiliate operating within a province to the central government’s folk belief and religion authority.

6. When receiving the report on receipt of financial aids by the religious organization or religious affiliate, the competent authority specified in Clause 2 of this Article shall inspect compliance with regulations in Clauses 1, 2, 3 and 4 of this Article.

7. If the religious organization or religious affiliate receives, manages and uses financial aids in contravention of this Article and relevant regulations of law, the competent authority receiving the notification of financial aids shall make a written request for termination of receipt, management and use of financial aids and settlement according to regulations of law.

8. Aids specified in this Article are not considered as foreign aids provided for the State or the Government of Socialist Republic of Vietnam or agencies/organizations legally established in Vietnam according to regulations of the law on foreign non-refundable aids to Vietnam.

Article 27. Forms of organization of religious activities, fundraising and receipt of financial aids

1. In the event of a change from direct method to online method or a combination of the two methods for implementation of religious activities, fundraising and receipt of financial aids that have been notified, registered or approved by the competent authority according to regulations of the Law on Religion and Folk Belief and this Decree, a written notification shall be sent to the competent authority within 05 working days before the date of implementation of religious activities, fundraising and receipt of financial aids. 2. When selecting the online method or the combination of the direct and online methods for implementation of religious activities, fundraising and receipt of financial aids whose procedures for notification, registration or proposal to the competent authority have not been yet carried out, relevant organizations and individuals shall carry out procedures specified in respective clauses and articles of the Law on Religion and Folk Belief and this Decree.

3. The implementation of religious activities, fundraising and receipt of financial aids by the online method or the combination of the direct and online methods shall comply with the Constitution of Vietnam, the Law on Religion and Folk Belief, this Decree, the law on information and communications and other regulations of relevant laws.