The social fund is strictly prohibited from performing the following 7 acts from March 2026

The Lao Dong Newspaper Legal Consulting Office replied:

Article 10 of Decree 03/2026/ND-CP regulating the organization and operation of social funds and charity funds (effective from March 1, 2026) strictly prohibits the exploitation of the establishment, organization and operation of funds to carry out the following acts:

1. Activities contrary to the principles and purposes of the fund, affecting the reputation of the State, agencies, organizations, individuals, and communities; causing harm to national interests, security, national defense, the great national unity bloc, the legitimate rights and interests of organizations and individuals.

2. Harmful social ethics, good customs, customs, traditions, national identity, beliefs, and religions.

3. For personal gain, fraud, implementation, use of illegal invoices, making documents that are not accurate in reality or colluding with organizations and individuals to evade taxes, commit tax fraud or violate other provisions of the law on finance, taxes, accounting during the establishment and operation of the fund.

4. Money laundering, terrorist financing and illegal activities.

5. Forgery, erasure, transfer, lease, lending, pledging, mortgage of a fund establishment license in any form.

6. Receive deposits, loans, and investment contributions.

7. Using the state budget, using or supporting assets allocated by the state budget or originating from the state budget to participate in contributing assets to establish a fund.

Thus, from March 1, 2026, social funds and charity funds are strictly prohibited from performing the above acts.

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