Latest Update on Asset and Income Declaration Form for Officials and Civil Servants

In compliance with anti-corruption regulations, Decree 130/2020/ND-CP specifically stipulates the asset and income declaration form for officials and civil servants. Mytour invites readers to follow along with the guidance on asset and income declaration according to Decree 130 through the following article.

2023 Asset and Income Declaration Form and guidance on asset declaration according to Decree 130
 

1. Asset and Income Declaration Form for Officials and Civil Servants

- The latest asset and income declaration form for officials and civil servants is used according to the template prescribed in Decree 130/2020/ND-CP on asset declaration of officials and civil servants.

Form 01: Asset and Income Declaration Form Template

- In addition to this template, readers can also view the Supplementary Asset and Income Declaration Form according to Decree 130.

Form 02: Supplementary Asset and Income Declaration Form according to Decree 130

* Download the complete set of these templates HERE
 

2. Main content of the asset and income declaration form for officials and civil servants

Template for asset and income declaration includes the following main contents:

- General Information: Information of the asset and income declarant; spouse of the declarant; underage children.

- Description of Assets:

+ Information on actual land use rights.

+ Residential properties, construction works.

+ Other assets attached to land: Perennial trees, production forests, other architectural structures attached to land.

+ Gold, diamonds, platinum, and other precious metals, gemstones with a total value of 50 million VND or more.

+ Cash (Vietnamese currency, foreign currency).

+ Stocks, bonds, capital contributions, other valuable papers with a total value of 50 million VND or more.

+ ...

- Asset and income fluctuations; explanation of the origin of additional assets and income.

3. Guidance on declaring assets and income according to Decree 130

When using the asset and income declaration form according to Decree 130, declarants should note the following writing guidelines:

* General Information Section

- Provide complete and accurate information including full name, date of birth, position, working unit, permanent address, ID/CCCD number of the asset and income declarant, as well as that of their spouse and dependent children (biological or adopted) of the declarant.

- If the spouse of the declarant works regularly in an organization, enterprise, or institution, specify the name of that organization/institution/enterprise; if they are self-employed, retired, or engaged in household work, specify accordingly.

Content of the asset declaration form serving officials and guidance for asset declaration in 2023

* Description of Assets Section

Note: Assets to be declared are current assets under ownership or use of the asset declarant, their spouse, and biological or adopted children who are underage according to the law.

- Actual land use rights: Understood as the actual right of the asset declarant to use land, including land that has been granted or not yet granted land use rights certificates.

- Residential land: Land used for residential purposes. If a land parcel is utilized for multiple purposes including residential use, it should be declared under the residential land category.

+ Specify the specific address of the land: provide details such as house number (if any), alley, neighborhood, hamlet, village; commune, ward, township; district, county, town, city belonging to the province; province, centrally-run city.

+ Area: state the information as per the land title deed or actual measured area if no land title deed is available.

+ Value: original price calculated in Vietnamese currency.

Assets acquired through purchase or transfer => Record actual cash paid at the time of purchase plus taxes and fees (if any).

Assets self-built, manufactured, or enhanced => Record total costs incurred to complete construction, manufacturing, or enhancement plus fees and levies (if any) at the formation time.

Assets received as gifts or inheritance => Record market value at the time of receipt plus taxes, fees (if any), and state 'estimated value'; if unable to estimate, state 'value undetermined' and provide reasons.

Certificate of land use rights: Land with issued certificates => Record name of certificate holder; if not issued a certificate => State 'land use rights certificate not issued'.

Other information (if any): Record actual management, usage status, transfer status, ownership transfer, and current usage status such as rental, loaning, etc.

- Other types of land: Declare types of land not designated for residential use as per Land Law regulations.

Related to land issues, readers can refer to Sample land lease contract compiled and shared by us.

- Residential houses, construction works:

+ Type of dwelling: Specify 'apartment' for units in apartment buildings, condominiums; specify 'detached house' for houses built on separate plots of land.

+ Utilization area: For apartments => record according to ownership certificate or purchase, lease agreement; for detached houses, villas => record total construction area on all floors.

+ Value: Record similar to the instructions for residential land above.

- Other construction works: are construction works other than residential houses.

- Other assets attached to land: Note, the declarant should only declare assets attached to land with estimated total values of 50 million VND or more per type.

+ Perennial crops are crops planted once, growing and harvested over multiple years, including: perennial industrial crops, perennial fruit trees, timber trees, ornamental trees, shade trees. Do not include trees from production forests in this category.

+ Production forests are planted forests.

- Gold, diamonds, platinum, and other precious metals, gemstones: Record those types with total values of 50 million VND or more.

- Cash (Vietnamese dong, foreign currency) includes cash, loans, prepayments, deposits from individuals, organizations within Vietnam, foreign organizations in Vietnam: Record types with total converted values of 50 million VND or more.

- Stocks, bonds, contributed capital, other valuable papers: Record those types with total values of 50 million VND or more (declared by type).

+ Contributed capital: Record each form of capital contribution for business investment, both direct and indirect.

+ Other valuable papers: Such as fund certificates, promissory notes, checks,...

- Overseas assets: All types of assets located outside the territory of Vietnam must be declared, specifying the country where the assets are located.

- Foreign accounts: Declare accounts opened at foreign banks; other accounts opened abroad that are not bank accounts but can conduct transactions with money, assets (such as accounts opened at foreign securities firms, foreign gold trading platforms, foreign e-wallets...).

- Total income between two declaration periods:

+ Declare separately the total income of the declarant, spouse, or minor children.

+ If there is shared income that cannot be separated => record the total shared income in the section of shared income.

+ Foreign currency income, other assets => Convert to Vietnamese dong (including salaries, allowances, subsidies, bonuses, remunerations, gifts, inheritances, proceeds from asset sales, income from investments, inventions, patents, and other income)

+ First-time declaration => No need to declare total income between two declarations.

+ Subsequent declarations are determined from the day of the immediately preceding declaration to the day before the declaration date.

* Asset and income fluctuations, explanation of asset origin, additional income

- For the first declaration, no need to declare in this section.

- If there is no increase or decrease in assets, clearly state 'No changes' immediately after the title of Section III.

- If assets increase, mark with a plus sign (+) and specify the number of increased assets in the 'quantity of increased assets' column, record the value of increased assets in the 'value of assets, income' column, and explain the reason for the increase in the 'explanation of origin of additional assets and total income' column.

- If assets decrease, mark with a minus sign (-) in the 'quantity of decreased assets' column, record the value of decreased assets in the 'value of assets, income' column, and explain the reason for the decrease in assets in the 'explanation of origin of additional assets and total income' column.

- Record the total income between two declarations in the 'value of assets, income' column and specify each income obtained during the declaration period.

Above is the Template for declaring assets, income of officials, civil servants and specific writing instructions for those who are required to declare assets, income. Complete and accurate declaration will facilitate management and anti-corruption efforts.

Related to officials, civil servants, readers can also refer to the Template decision to dismiss officials to understand the procedures and writing style.