Circular No. 04/2022/TT-BTC guides the functions, tasks, and authorities of local financial agencies under the People's Committees of provinces and districts.

CIRCULAR

GUIDELINES ON THE FUNCTIONS, TASKS, AND LIMITATIONS OF LOCAL FINANCE AUTHORITIES UNDER PROVINCE PEOPLE'S COMMITTEES AND DISTRICT PEOPLE'S COMMITTEES

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 24/2014/NĐ-CP dated April 4, 2014 of the Government on the organization of specialized agencies under provincial people's committees and central city people's committees, and Decree No. 107/2020/NĐ-CP dated September 14, 2020 of the Government amending and supplementing certain articles of Decree No. 24/2014/NĐ-CP dated April 4, 2014 of the Government;

Pursuant to Decree No. 37/2014/NĐ-CP dated May 5, 2014 of the Government on the organization of specialized agencies under district, town, township, and city people's committees under provinces, and Decree No. 108/2020/NĐ-CP dated September 14, 2020 of the Government amending and supplementing certain articles of Decree No. 37/2014/NĐ-CP dated May 5, 2014 of the Government;

Pursuant to Decree No. 120/2020/NĐ-CP dated October 7, 2020 of the Government stipulating the establishment, restructuring, and dissolution of public service organizations;

The phrase "or examination" is abolished pursuant to Clause 6, Article 8 of Circular No. 15/2025/TT-BVHTTDL dated November 25, 2025, of the Minister of Culture, Sports and Tourism amending and supplementing certain articles of Circulars prescribing job codes, qualification standards, and salary grades for civil servants in the heritage culture, library, grassroots cultural activities, sports, fine arts, art performance, film, and cultural propaganda sectors, which takes effect from January 15, 2026.

The Minister of Finance issues this Circular guiding the functions, tasks, and limitations of the Department of Finance under provincial people's committees and central city people's committees (collectively referred to as provincial level). The Financial and Planning Departments under district, town, township, and city people's committees under provinces and central cities (collectively referred to as district level), inspection units, and other public service units under the Department of Finance.

PART I

DEPARTMENT OF FINANCE

Article 1. Position and Functions

1. The Department of Finance is a specialized agency under the provincial people's committee, performing the function of advising and assisting the provincial people's committee in managing state affairs related to finance; state budget; local government debt, fees, and other revenues of the state budget; public assets; non-budget state financial funds; financial investment; corporate finance; accounting; independent auditing; pricing areas; and financial services activities at the local level as prescribed by law.

2. The Department of Finance has legal personality, its own seal and separate account; it implements directives, organizational management, staffing, and personnel work of the provincial people's committee within its authority; at the same time, it implements directives, guidance, inspection, and supervision on professional matters from the Ministry of Finance.

b) Draft five-year and annual socio-economic development plans for the province; major economic and social balances for the province; draft five-year and annual plans, programs, projects, measures to organize and implement tasks related to socio-economic development, finance-budget, planning-investment, and other tasks within the scope of state management of the Department of Finance as prescribed by law;

1. Submit to the provincial People's Committee:

a) Draft decisions of the provincial people's committee related to areas under the management of the Department of Finance and other documents assigned by the provincial people's committee:

b) Draft plans for development, programs, and measures to organize the implementation of tasks in the field of finance and budget, administrative reform tasks within the scope of the Department's state management as prescribed by law;

c) Draft decisions on the delegation of state management tasks in the field of finance and budget to the Department of Finance and district people's committees;

d) Draft decisions on the establishment, reorganization, and dissolution of public service units under the Department in accordance with the law;

d) Draft decisions detailing the functions, tasks, authorities, and organizational structure of the Department;

e) Draft decisions on the socialization of service provision activities of public services in sectors and fields within the authority of the provincial people's committee and according to the delegation of higher-level state agencies (if any);

2. Submit to the Chairman of the provincial people's committee draft documents within the authority to issue of the Chairman of the provincial people's committee as assigned in the scope of the Department's state management.

3. Implement legal regulatory documents, planning, plans, projects, programs that have been decided and approved by competent authorities; provide information, promote, guide, inspect, and monitor the enforcement of laws in the fields under the Department's state management.

4. On state budget management

a) Develop, compile, prepare, and submit to the provincial people's committee for submission to the competent authority the five-year local financial plan, three-year state budget financial plan; the national budget revenue forecast on the territory, the local budget revenue and expenditure forecast, and the annual provincial budget allocation plan; adjust the five-year local financial plan, three-year state budget financial plan, local budget forecast, and provincial budget allocation plan when necessary;

b) Develop and submit to the provincial people's committee for submission to the competent authority the supplementary budget revenue increase plan for the local budget, the allocation and usage plan for the increased local budget revenue and savings, and the adjustment plan for the local budget forecast as prescribed;

c) Develop and submit to the provincial people's committee for submission to the competent authority the regulations on the division of revenue sources, expenditure responsibilities, and the percentage (%) distribution between levels of the local budget for shared revenue items and the level of supplementation from upper-level budgets to lower-level budgets as prescribed by the State Budget Law;

d) Submit to the provincial people's committee for submission to the competent authority the decision on using the provincial budget reserve fund, using the local financial reserve fund, and other financial reserve sources as prescribed by law;

đ) Take the lead and coordinate with relevant agencies in developing and submitting to the provincial people's committee for submission to the competent authority the allocation standards and financial regulations, standards, and expenditure quotas of the local budget as prescribed by the State Budget Law;

e) Advise and implement the local budget, manage the local budget within its authority; monitor and urge the implementation of the provincial budget forecast and lower-level budgets;

g) Inspect the allocation of the budget forecast received; guide the management and operation of the budget; direct and inspect the implementation of revenue and expenditure tasks of agencies and units at the same level and lower-level budgets;

h) Guide the accounting and settlement of the local budget, and periodically report on the implementation of the budget revenue and expenditure forecast and the implementation of the state's financial budget transparency system as prescribed by law;

i) Compile and settle the local budget, and submit to the provincial people's committee for submission to the competent authority the local budget settlement as prescribed by the State Budget Law;

k) Submit to the Provincial People's Committee for decision on advance payment disbursement and recovery of advance payments from the provincial budget according to the State Budget Law and guiding documents;

l) Coordinate with the State Treasury at the provincial level to prepare financial reports as prescribed by law.

5. On management of development investment capital

a) Coordinate with the Department of Planning and Investment and relevant agencies to advise the Provincial People's Committee on: strategies for attracting, mobilizing, and utilizing short-term and long-term domestic and foreign investment funds; appraising projects, plans, investment policies, and investment projects; formulating policies and measures to regulate and enhance the efficiency of Official Development Assistance (ODA) funds within the jurisdiction; assist the Provincial People's Committee in state management of finance for ODA programs and projects within the jurisdiction;

b) Coordinate with the Department of Planning and Investment and related agencies: develop allocation plans for medium-term and annual public investment from state budget funds and other lawful sources as prescribed; appraise funding sources and the ability to balance funds for programs and projects using public investment; adjust and harmonize public investment plans for projects managed by localities; advise the Provincial People's Committee on the allocation of public investment funds from the provincial budget, including supplementary central budget funds and provincial budget funds from provincial borrowing;

c) Implement checks on the allocation of state budget estimates for public investment by primary budget units; enter and approve budgets on the Tabmis system as prescribed by the Ministry of Finance;

d) Participate with the Department of Planning and Investment and related agencies on financial content and financial incentives for projects;

đ) Inspect the implementation of allocation, management, utilization, settlement, and final accounting of local government investment funds by project sponsors and county and commune financial agencies, and investment funds from other lawful revenue sources of public institutions; the control and settlement of investment funds by the State Treasury at the provincial and county levels;

e) Head the review of final accounting of completed investment projects submitted to the authorized investment decision-maker for approval for projects using public investment funds under the management of the Provincial People's Committee (except where the Chairman of the Provincial People's Committee has other regulations);

g) Submit to the Provincial People's Committee for regulations on procedures, deadlines for preparation, submission, examination, appraisal, and issuance of appraisal notifications for public investment final accounts from the state budget; consolidation and reporting of public investment final accounts from the state budget managed by the locality according to the fiscal year as prescribed;

h) Coordinate with the Department of Planning and Investment to consolidate, analyze, and report on the situation of investment fund mobilization and utilization, and evaluate the effectiveness of investment fund management and utilization;

i) Coordinate with the State Treasury at the provincial level to monitor and urge project sponsors and project management units to recover excess funds paid out when the project is approved for final accounting with a lower amount settled than paid, and urge recovery of overdue temporary advances for basic construction investment not yet recovered;

6. On financial management of land

a) Serve as the permanent body of the Land Price Adjustment Board and the Specific Land Price Appraisal Board, implement and be responsible for tasks as prescribed by the current Land Law;

b) Head the development and submission to the Provincial People's Committee for promulgation of adjustment factors for land prices to calculate land use fees, lease fees, and starting prices for land auction; specific percentages to determine unit lease prices to calculate lease fees, and starting prices for land auctions with annual lease payments;

c) Head the report to the Provincial People's Committee for decision to increase the adjustment factor for land prices to determine starting prices for land auctions in cases where the auctioned land plot or area is located in urban areas, transportation hubs, concentrated residential areas with advantages and profitability;

d) Head the determination and submission to the Provincial People's Committee for regulation of percentages to calculate land lease fees for underground construction land, water surface land, and leased water surfaces;

đ) Head the determination of deductions from land use fees, land lease fees, and leased water surface fees;

e) Head the development and submission to the Provincial People's Committee for submission to competent authorities for promulgation of rates for joint protection and development of rice-growing land as prescribed;

g) Head the determination of starting prices for land auctions in cases where the starting price is determined according to the land price adjustment factor method as prescribed by land laws;

7. On management of public assets at the local level

a) Develop and submit to the Provincial People's Committee detailed regulations and guidance on the management and use of public assets within its jurisdiction;

b) Advise the Provincial People's Committee to submit to the Provincial People's Council for the delegation of authority to decide on the management and use of public assets within its jurisdiction;

c) Advise the Provincial People's Committee to perform state management functions over public assets, issue centralized procurement lists (excluding medicines, medical supplies, and specialized assets) as prescribed by law; manage databases on public assets within its jurisdiction; report asset declarations and the management and use of public assets as prescribed by law and assigned by the Provincial People's Committee;

d) Head or coordinate with functional agencies to develop and submit to the Provincial People's Committee for promulgation or delegation of authority to promulgate, as prescribed, standards and usage quotas for dedicated space; dedicated vehicles; dedicated machinery and equipment of agencies, organizations, and units within its jurisdiction as prescribed by law;

đ) Review and provide comments on tasks examined and decided upon by provincial-level agencies or authorized persons according to laws on the management and use of public assets;

e) Decide within their authority on matters concerning the management and use of state assets according to the分级管理 of the provincial People's Council and the provincial People's Committee; organize the implementation of decisions regarding the formation, use, and disposal of state assets assigned by agencies and persons with authority at the provincial level in accordance with the laws on the management and use of state assets;

g) Implement the management of invoices for the sale of state assets, report on the management and use of invoices, settle accounts for the use of invoices of agencies, organizations, units under local management;

h) Direct and coordinate with relevant agencies, organizations, units, enterprises to develop plans for reorganizing and disposing of real estate of agencies, organizations, units, enterprises under local management to be submitted to the provincial People's Committee or competent authorities for approval in accordance with the laws on reorganizing and disposing of state assets. Advise the provincial People's Committee on opinions towards ministries and sectors regarding plans for reorganizing and disposing of real estate managed by the central government and real estate managed by other localities within the province;

i) Control the temporary account managing the funds obtained from the disposal and exploitation of state assets in accordance with the laws;

k) Advise and submit to the Chairman of the provincial People's Committee or persons authorized by the provincial People's Council to decide: establish public ownership over assets, approve plans for disposing of assets established as public property in accordance with the procedures and formalities stipulated in laws on establishing public ownership over assets and handling assets established as public property;

8. On financial administration of non-budget state financial funds;

a) Coordinate with the local agency managing non-budget state financial funds to compile and report on the implementation of financial plans, the next year's financial plan, and the settlement of income and expenditure of the fund to be reported to the provincial People's Committee together with the budget forecast and settlement reports of the local budget; coordinate in explaining to the provincial People's Council when required;

b) Carry out tasks as prescribed by the Government concerning the establishment, organization, and operation of funds and other tasks assigned by the People's Committee of the province;

9. On enterprise financial management;

a) Guide the implementation of financial policies and systems for managing enterprises of various types, cooperative finance, and collective economy; financial policies serving ownership conversion and restructuring of state-owned enterprises holding 100% capital stock and enterprises with state capital established by localities, entrusted to manage or contribute capital in accordance with the law; converting public institutions into joint-stock companies, management systems for preserving and developing state capital in enterprises;

b) Advise the provincial People's Committee on the division of responsibilities for managing state capital and assets invested in enterprises, economic cooperatives, and collective economies established by localities, contributing capital or entrusted to manage in accordance with the law;

c) Inspect the management and use of capital, profit distribution, reserve fund establishment and use, perform supervisory functions, compile financial supervision reports, evaluate operational efficiency, make recommendations and propose solutions to the provincial People's Committee on investment, management, and use of state capital in enterprises holding 100% state capital stock and enterprises with state capital established by localities, entrusted to manage or contribute capital. Issue warnings when signs of financial instability are observed in enterprises holding 100% state capital stock;

d) Analyze and assess the financial situation of enterprises holding 100% state capital stock and enterprises with state capital established by localities, entrusted to manage or contribute capital; compile reports on ownership conversion and restructuring of state-owned enterprises (reports on restructuring, shareholding, divestment of state capital in enterprises) and other reports to be reported to competent authorities as prescribed;

đ) Manage the establishment and use of salary, remuneration, and bonus funds for the Chairperson of the Supervisory Board and Supervisors in wholly state-owned limited liability companies established by localities, entrusted to manage;

e) Compile and assess the implementation of financial mechanisms serving the development policy of cooperatives and collective economy on the territory in accordance with the law;

g) Serve as the focal point for receiving financial reports from foreign direct investment (FDI) enterprises and compile and analyze financial situations, import-export situations, and tax payments to the state budget of FDI enterprises in accordance with regulations to serve the development of the economy and society, attracting foreign investment on the territory as prescribed by law and submit to the Ministry of Finance for compilation and reporting to competent authorities;

10. On price management and valuation;

a) Advise the provincial People's Committee on the division of responsibilities and organization of work on national price and valuation management on the territory in accordance with the law on prices; issue or submit to competent authorities for issuance guiding documents implementing regulations on price and valuation management on the territory;

b) Advise the provincial People's Committee on the allocation of tasks for valuing goods and services within the provincial People's Committee's valuation authority to the Department of Finance and sectoral departments. Carry out the construction and review of pricing plans for goods and services allocated by the provincial People's Committee to the Department of Finance; review pricing plans proposed by sectoral departments or production and business units for goods and services within the provincial People's Committee's valuation authority;

c) Lead and coordinate with relevant agencies to organize inspections of compliance with price laws;

d) Organize price negotiations in accordance with the law;

d) Lead and coordinate with relevant agencies to submit to the provincial People's Committee for implementation of measures to stabilize prices decided by the Government and guided by the Ministry of Finance, ministries, and equivalent agencies;

c) Advise the Provincial People's Committee on assigning tasks for receiving price registration and price declaration to the Department of Finance and other sectoral departments according to regulations; advise on supplementing goods subject to price declaration at the local level when necessary;

g) Advise the provincial-level People's Committee on the division and organization of state valuation tasks within its management jurisdiction according to the law; take the lead and coordinate with relevant agencies to implement state valuations according to the division and delegation of the provincial-level People's Committee;

h) Carry out the task of collecting, monitoring, summarizing, and analyzing market price trends in the locality according to regulations and directives on price management and control issued by the Prime Minister and the Ministry of Finance;

i) Establish, manage, operate, and exploit the price database in the locality according to the law;

k) Take the lead in advising the provincial-level People's Committee on the task of asset valuation in criminal proceedings according to the law;

11. Regarding local government debt management;

a) Develop five-year, annual plans for borrowing and repaying debts, and a three-year program for managing local government debt to report to the provincial-level People's Committee for consideration and decision or to submit to competent authorities for decision according to the law on local government debt management;

b) Based on the local budget expenditure plan and financial resources of the locality decided by the competent authority, fulfill the payment of principal, interest, fees, and other costs related to local government borrowing fully and on time;

c) Coordinate with the State Treasury to monitor, account for, and settle accounts for borrowed funds withdrawal, debt receipt, and repayment under the provincial budget's obligations;

d) Develop plans for issuing local government bonds and other domestic loans to report to the provincial-level People's Committee for submission to competent authorities for consideration and decision;

đ) Build and maintain a database of local government debt;

12. Uniformly manage financial matters concerning aid funds included in the local government revenue according to the law;

1 3. Guide the implementation of the self-financing mechanism for public service units and the self-management and responsibility system for administrative expenses for state administrative agencies according to the law; participate in opinions on the first-year self-financing plan during the stabilization period for public service units under the provincial-level People's Committee's management according to regulations; coordinate with specialized agencies at the local level to inspect the implementation of assigned tasks, procurement orders, bidding for provision of products and services from the local budget;

14. Coordinate with relevant agencies in implementing fee and tax collection work and other revenues on the territory;

15. Guide organizations and units to comply with the declaration, issuance, registration, and use of budget-related entity codes and carry out other assigned tasks according to the law;

16. Organize the application of information technology; establish, manage, and exploit information systems, databases, and storage facilities serving financial management, price management, asset management, and professional tasks assigned; compile statistical indicators in the Financial Statistics Index System and Financial Statistics Reporting System according to regulations; take the lead in publishing financial data and providing financial statistical information on the territory according to the law;

17. Conduct inspections, audits, handle complaints and denunciations within the scope of the Department of Finance's state management authority; promote, guide, inspect, and urge agencies and units under the Department of Finance's management to implement laws on inspection, anti-corruption, and thrift; summarize and draw lessons from inspection work within the scope of the Department of Finance's state management; compile results of implementing recommendations from state audit and inspection agencies on financial and budgetary issues to report to the provincial-level People's Committee;

18. Specifically define the functions, tasks, and powers of units subordinate to the Department of Finance (excluding units under the provincial-level People's Committee and the Chairman of the provincial-level People's Committee's authority) according to the law; manage organizational structure, civil servant quota, job grade structure, position staffing, and number of personnel in public service units based on profession and post; implement policies and systems regarding cadre work for civil servants, officials, and workers under the Department's management according to the law and the division and delegation of the provincial-level People's Committee;

19. Participate in international cooperation, sign and implement international agreements in the field of finance according to the law on signing and implementing international agreements;

20. Perform regular reporting, special topic reporting, and emergency reporting on the implementation of assigned tasks to the provincial-level People's Committee, ministries, and equivalent agencies;

21. Take the lead and coordinate with the Department of Justice to perform judicial appraisal tasks in the local specialty management field according to the law on judicial appraisal;

22. Perform other tasks assigned by the provincial-level People's Committee and the Chairman of the provincial-level People's Committee and according to the law.

Chapter II

FINANCE AND PLANNING DEPARTMENT

Article 3. Position and functions in the financial-budgetary sector

1. The Finance-Planning Office is a specialized agency under the People's Committee at the district level, having the function of advising and assisting the People's Committee at the district level to perform state management functions in the financial-budgetary sector and implementing certain tasks and authorities according to the delegation of the People's Committee at the district level and as prescribed by law.

The performance of the advisory function and assistance to the People's Committee at the district level in performing state management functions in the planning, investment, and budget sectors (under the responsibility of the Ministry of Planning and Investment) by the Finance-Planning Office shall be guided by the Ministry of Planning and Investment as provided for.

2. The Finance-Planning Office has its own seal and separate account; it complies with the directives and management regarding organizational structure, job positions, civil servant quotas, civil service grade structures, and personnel work of the People's Committee at the district level; at the same time, it complies with the directives, inspections, and guidance on professional matters from the Department of Finance.

Article 4. Tasks and Authorities in the Financial-Budgetary Sector

1. Submit to the People's Committee at the district level, the Chairman of the People's Committee at the district level:

a) Submit to the People's Committee at the district level: Draft decisions on planning, medium-term development plans, and annual plans; programs and measures to organize the implementation of administrative reform tasks within the scope of state management assigned; draft regulations specifying the functions, tasks, authorities, and organizational structure of the Finance-Planning Office under the People's Committee at the district level;

b) Submit to the Chairman of the People's Committee at the district level draft documents concerning the financial-budgetary sector within the authority to issue such documents as delegated.

2. Organize the implementation of legal documents, programs, plans, and other documents in the financial-budgetary sector after they have been approved by the competent authority; provide information, propaganda, dissemination, education on laws, and monitor the enforcement of laws in the financial-budgetary sector within the jurisdiction.

3. Guide agencies and units under the county to prepare annual budget estimates, consolidate and submit to the People's Committee at the district level as prescribed.

4. Serve as the central unit to compile revenue budget estimates for items under decentralized management, county-level budget expenditure estimates, and consolidate village-level budget estimates; propose allocation schemes for the county budget to the People's Committee at the district level; prepare adjusted budget estimates when necessary and submit them to the People's Committee at the district level; organize the implementation of the approved budget estimates.

5. Guide and inspect financial and budget management, pricing, accounting systems of local governments, cooperative finances, collective economic finances, and administrative and public institutions under the county.

6. Coordinate with relevant agencies in managing national revenue collection activities within the jurisdiction as prescribed by law.

7. Take the lead in organizing the audit of final project capital expenditures for completed projects using public investment funds managed by the People's Committee at the district level (except where the Chairman of the People's Committee at the district level has other provisions) and projects using public investment funds managed by the People's Committee at the commune level upon written request by the Chairman of the People's Committee at the commune level; review the final accounts of commune revenues and expenditures; prepare the final accounts of county revenues and expenditures; compile and prepare reports on final national revenue accounts within the county and final county and commune revenues and expenditures (including final county revenues and expenditures and final commune revenues and expenditures) to report to the County People's Committee for approval by the competent authority.

8. Manage public assets at agencies, organizations, and units under the county's management according to the law on public asset management and decentralization by the Provincial People's Council. Review and provide opinions on tasks considered and decided by agencies and persons with authority under the county according to the law on public asset management; organize the implementation of decisions on the formation, use, and disposal of public assets by agencies and persons with authority under the county according to the law on public asset management. Manage temporary holding accounts for funds obtained from the disposal and exploitation of public assets as prescribed by law.

9. Manage authorized funding sources from higher levels; manage financial services according to the law.

10. Manage prices according to the Provincial People's Committee; inspect compliance with price listings and sales according to listed prices by organizations and individuals operating within the jurisdiction; organize the implementation of price declarations according to the division and decentralization of the Provincial People's Committee and as prescribed by law; take the lead in conducting price appraisals for local state assets according to the decentralization of the Provincial People's Committee; take the lead and advise the People's Committee at the district level to perform property valuation tasks in criminal proceedings and perform state price appraisal tasks according to the law.

11. Implement scientific and technological progress applications; build information and storage systems to serve financial management and professional tasks assigned.

12. Implement regular and ad hoc reporting systems on finance, budget, investment, and market prices to the People's Committee at the district level and the Department of Finance as prescribed.

13. Take the lead and coordinate with related agencies to inspect compliance with financial and budgetary laws; assist the People's Committee at the district level to resolve disputes, complaints, and denunciations in the financial and budgetary sector according to the law.

14. Manage staff, civil servants, finances, and assets assigned according to the law and the division of the People's Committee at the district level.

15. Issue, settle, and audit final accounts for expenses for units, organizations, and individuals according to the law on the state budget.

16. Perform other state management tasks in the financial sector according to the division of labor, decentralization, or delegation by the People's Committee at the district level and in accordance with the provisions of the law.

Chapter III

FINANCIAL BUREAUS AND PUBLIC SERVICE UNITS UNDER THE DEPARTMENT OF FINANCE

Article 5. Financial Bureau for Enterprises

1. Position and Functions

The Financial Bureau for Enterprises (if established) is an administrative organization under the Department of Finance, having legal personality, its own seal and separate account, assisting the Director of the Department of Finance in performing advisory functions for the People's Committee of the province to manage state finances concerning enterprises in accordance with the provisions of the law.

2. Tasks and Powers

The Financial Bureau for Enterprises carries out tasks and powers in the field of enterprise finance as stipulated in Clause 9, Article 2 of this Circular, based on the division of labor by the Director of the Department of Finance, taking into account the development situation and actual needs of the locality.

Article 6. Public Service Units Under the Department

Based on specific characteristics, development situations, and actual requirements at the locality, the Director of the Department of Finance advises the People's Committee of the province and the Chairman of the People's Committee of the province to decide on the establishment, define the functions, tasks, powers, and organizational structure of public service units under the Department of Finance in accordance with the approved industry development plan by the competent authority and the provisions of the law.

Criteria, conditions for establishing, merging, consolidating, and dissolving public service units in the financial sector shall be implemented in accordance with the Government's general regulations on the establishment, restructuring, and dissolution of public service units.

Chapter IV

IMPLEMENTATION

Article 7. Effective Date

1. This Circular takes effect from March 15, 2022.

2. This Circular replaces Joint Circular No. 220/2015/TTLT-BTC-BNV dated December 31, 2015, issued by the Ministry of Finance and the Ministry of Home Affairs guiding the functions, tasks, powers, and organizational structures of the Department of Finance under the People's Committees of provinces and centrally-run cities and the Finance and Planning Departments under the People's Committees of districts, counties, towns, and provincial cities.

Article 8. Responsibility for Implementation

1. Based on the Government's regulations and guidance provided in this Circular, the People's Committee of the province shall specify the functions, tasks, and powers of the Department of Finance; the People's Committee of the district shall specify the functions, tasks, and powers of the Finance and Planning Department.

2. The Chairman of the People's Committee of the province is responsible for organizing and implementing this Circular. During the implementation of this Circular, if there are difficulties or need for supplementation or amendment, the People's Committee of the province should promptly report to the Ministry of Finance for consideration and resolution within its jurisdiction./.