The provisions on the delegation of authority by the Minister of Home Affairs in managing budget, public assets, construction investment, and information technology application.

REPUBLIC OF SOCIALIST DEMOCRATIC VIEETNAM

Independence - Freedom - Happiness

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CIRCULAR
Regulating the Delegation of Authority of the Minister of Home Affairs in Managing Budgets, Public Assets, Construction Investment, and Information Technology Application
Based on the Law on Organization of the Government No. 63/2025/QH15;
Based on the Law on State Budget No. 89/2025/QH15;

Based on the Law on Management and Use of Public Assets No. 15/2017/QH14;

Based on the Construction Law No. 50/2014/QH13, amended and supplemented by certain provisions in the Construction Law No. 62/2020/QH14;

Based on the Public Investment Law No. 58/2024/QH15, amended and supplemented by certain provisions of the Law No. 90/2025/QH15 Amending and Supplementing Certain Provisions of the Bidding Law; Public-Private Partnership Investment Law; Customs Law; Value Added Tax Law; Export and Import Tax Law; Investment Law; Public Investment Law; Law on Management and Use of Public Assets;

Based on Decree No. 104/2026/NĐ-CP of the Government regulating the preparation, management, use, and final accounting of recurrent expenditures to implement tasks specified in Article 40 of the State Budget Law;

Based on Decree No. 45/2026/NĐ-CP of the Government regulating the management of investment in information technology application using state budget funds;

Based on Decree No. 03/2025/NĐ-CP of the Government on the reorganization and disposal of public assets, including real estate and land; Decree No. 77/2025/NĐ-CP of the Government regulating authority and procedures for establishing state ownership over assets and handling assets with established state ownership; Decree No. 186/2025/NĐ-CP of the Government detailing certain provisions of the Law on Management and Use of Public Assets; Decree 286/2025/NĐ-CP of the Government amending and supplementing certain provisions of various decrees in the field of management and use of public assets;

Based on Decree No. 155/2025/NĐ-CP of the Government regulating standards and norms for the use of office premises and operational facilities;

Based on Decree No. 25/2025/NĐ-CP of the Government on functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

Based on Decision No. 15/2025/QĐ-TTg of the Prime Minister regulating standards and norms for the use of machinery and equipment; Decision No. 10/2026/QĐ-TTg of the Prime Minister amending and supplementing certain provisions of Decision No. 15/2025/QD-TTg;

In accordance with the proposal by the Director of the Planning and Finance Department;

The Minister of Home Affairs promulgates this Circular to regulate the delegation of authority of the Minister of Home Affairs in managing budgets, public assets, construction investment, and information technology application.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Application and Applicable Subjects
1. Scope of Application

a) This Circular regulates the delegation of authority of the Minister of Home Affairs in managing budgets, public assets, construction investment, and information technology application.

b) This Circular does not apply to:

b1) Matters already specified by laws determining the authority of heads of units as provided for in paragraph 2 hereof;

b2) Matters concerning management authority over budgeting, public assets, construction investment, and information technology application that are not regulated herein shall be implemented according to current legal provisions.

2. Applicable Subjects
a) The Office of the Ministry; Central Unit for Competition and Merit, Central Archive and Records Administration, Wage and Social Insurance Bureau, Employment Bureau, Veterans Bureau, University of Labor and Society but not budgetary units as defined by the State Budget Law (hereinafter referred to as Level II Budget Units).

b) The Department of Overseas Labor Management, Overseas Labor Center, Overseas Employment Support Fund, Information Technology Center, Institute of Organizational Science and Labor, Journal of Organizational Science and Labor, People's Digital Times, Project Management Offices, and budgetary units under Level II Budget Units (hereinafter referred to as budgetary units).

c) Other organizations and individuals related to the delegation of management authority over budgets, public assets, construction investment, and information technology application by the Ministry of Home Affairs.

c) Department of Overseas Labor Management, Center for Overseas Labor Management, Overseas Employment Support Fund, Information Technology Center, Institute of State and Labor Organization Sciences, Journal of State and Labor Organization, People's Digital News, Project Management Offices, and budgetary units under the second-level budget unit (referred to as budgetary units).

c) Other organizations and individuals related to the delegation of authority for budget management, public assets, construction investment, and information technology application investment by the Ministry of Interior.

Article 2. Principles of Delegation

1. Ensuring compliance with legal provisions on standards, procedures, and processes when deciding matters related to budget management, public assets, construction investment, and information technology application; in line with the organizational model and nature of business operations of units under the Ministry of Interior.

2. Ensuring alignment with the professional capabilities of units, meeting the objectives of streamlining administrative procedures, reducing intermediary steps, minimizing organizational implementation costs, fostering responsibility, self-autonomy, and accountability among units and their heads; enhancing主动性与灵活性以执行任务。

3. In cases where necessary, the Minister of Interior may directly decide on specific tasks or works within his authority as stipulated by law; if it is deemed that delegation is no longer appropriate, he shall temporarily suspend or收回已授予的权力根据本通知第三章的规定。

Article 3. Interpretation of Terms

In this Circular, the following terms are interpreted as follows:

1. Regular budgetary sources allocated by competent authorities to units in their annual budget expenditure plans according to the provisions of the National Budget Law.

2. Legal funding sources include:

a) Sources of fees that are offset or retained according to the law on fees and charges; b) Revenue from public service activities as stipulated by relevant laws;

c) Development funds for public sector activities and other legal funds as prescribed by law in public sector units;

d) Other legal funding sources used in accordance with the law (excluding non-refundable aid).

3. Procurement, repair, renovation, and upgrading tasks of assets and equipment are tasks carried out by units under and subordinate to the Ministry that do not involve construction components, including procurement for replenishment, replacement or repair, renovation, and upgrade of machinery and equipment to support regular operations, management work, or public service provision in accordance with laws on asset management and use, as well as relevant sectoral laws.

4. Repair, renovation, upgrading, expansion, and new construction tasks for project components are tasks carried out by units under and subordinate to the Ministry that involve construction components, including repairs to renovate, upgrade, expand, or construct new building components, office premises, and existing facilities of the unit to ensure support for regular operations, management work, or public service provision in accordance with laws on construction, asset management and use, as well as relevant sectoral and field-specific laws, including procurement of assets and equipment associated with construction.

5. Goods and services leasing tasks are activities carried out by units under and subordinate to the Ministry to lease goods and services from organizations or individuals for a specific period or occasional use to ensure support for regular operations, management work, or public service provision in accordance with laws on asset management and use, procurement law, and relevant sectoral and field-specific laws.

Chapter II
SPECIFIC PROVISIONS

Article 4. Delegation of Authority in Budget Management

1. The head of the second-level budget unit has authority to:

Approve and approve adjustments to tasks and budgets from regular budget expenditures (without autonomous financial management) for units under their jurisdiction with a total implementation cost exceeding VND 0.5 billion per task/unit using the budget (excluding provisions in Article 5, Article 6, and Article 8 of this Circular).

2. The head of the unit utilizing the budget has authority to:

a) Approve and approve adjustments to tasks and budgets from regular budget expenditures (without autonomous financial management) within their jurisdiction with a total implementation cost up to VND 0.5 billion per task (excluding provisions in Article 5, Article 6, and Article 8 of this Circular).

b) Approve and approve adjustments to tasks and budgets from lawful funds for regular expenditures within their jurisdiction (excluding provisions in Article 5, Article 6, and Article 8 of this Circular).

Article 5. Delegation of Authority for Procurement, Repair, Renovation, Upgrade of Assets, Equipment; Leasing of Goods and Services

Delegation of authority for assets that are not buildings, land, operational facilities, or vehicles to maintain regular operations:

1. The head of the second-level budget units has authority to:

a) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix I) from regular budget expenditures for units under their jurisdiction with a total budgeted implementation cost ranging from VND 0.5 billion to VND 2 billion per task/unit using the budget.

b) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix I) from lawful funds for regular expenditures for units under their jurisdiction with a total budgeted implementation cost ranging from VND 1 billion to VND 3 billion per task/unit using the budget.

2. The head of the unit utilizing the budget has authority to:

a) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix I) from regular budget expenditures with a total budgeted implementation cost up to VND 0.5 billion per task.

b) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix I) from lawful funds for regular expenditures with a total budgeted implementation cost up to VND 1 billion per task.

Article 6. Delegation of Authority for Repair, Renovation, Upgrade, Expansion, Construction of Project Components in Already Invested and Constructed Projects

1. The head of the second-level budget units has authority to:

a) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix II) from regular budget expenditures and approve, adjust the economic and technical feasibility report and final account for projects under their jurisdiction with a total implementation cost ranging from VND 1 billion to VND 3 billion per task/unit using the budget.

b) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix II) from lawful funds for regular expenditures and approve, adjust the economic and technical feasibility report and final account for projects under their jurisdiction with a total implementation cost ranging from VND 2 billion to VND 5 billion per task/unit.

2. The head of the units utilizing the budget has authority to:

a) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix II) from regular budget expenditures and approve, adjust the economic and technical feasibility report and final account for projects with a total implementation cost up to VND 1 billion per task.

b) Approve and approve adjustments to the principle and estimated cost of implementing tasks (as per Appendix II) from lawful funds for regular expenditures and approve, adjust the economic and technical feasibility report and final account for projects with a total implementation cost up to VND 2 billion per task.

Article 7. Delegation of Authority in Construction Investment Management

The head of the second-level budget unit decides on and adjusts investment initiatives; stops investment initiatives; decides on and adjusts projects; finalizes projects under Group C investment from public funds sourced legally for investment.

Article 8. Delegation of Authority in Information Technology Investment Management

1. The head of the second-level budget unit has authority to:

a) Decide on and adjust investment initiatives; decide on and adjust projects; finalize Group C IT projects under public funds sourced legally for investment.

b) Approve, approve adjustments to investment initiatives and estimated costs for procurement, repair, renovation, upgrade of IT assets, digital transformation, and IT service contracts serving the activities of agencies and units within their jurisdiction from regular budget expenditures with total expenditure between 0.5 billion to 2 billion dong per task/unit.

c) Approve, approve adjustments to investment initiatives and estimated costs for procurement, repair, renovation, upgrade of IT assets, digital transformation, and IT service contracts serving the activities of agencies and units within their jurisdiction from legally sourced regular budget expenditures with total expenditure between 1 billion to 3 billion dong per task/unit.

2. The head of the unit using the budget has authority:

a) Approve preliminary investment budgets for IT tasks utilizing regular budget funds from government sources with total budgeted costs under 20 billion dong assigned to the unit for implementation.

b) Approve, approve adjustments to investment initiatives and estimated costs for procurement, repair, renovation, upgrade of IT assets, digital transformation, and IT service contracts serving the activities of the unit from regular budget expenditures with total expenditure up to 0.5 billion dong per task.

c) Approve, approve adjustments to investment initiatives and estimated costs for procurement, repair, renovation, upgrade of IT assets, digital transformation, and IT service contracts serving the activities of the unit from legally sourced regular budget funds with total expenditure up to 1 billion dong per task.

Article 9. Delegation of Authority in Management and Utilization of

1. The head of the second-level budget unit has authority:

a) Transfer assets between units under their jurisdiction (excluding houses, land, and automobiles).

b) Approve the allocation of funds for machinery, equipment, and other public property (excluding automobiles) to subordinate units in accordance with laws governing the management and utilization of public property.

c) Adjust machinery and equipment prices serving various positions within their jurisdiction when such adjustments are more than 15% but not exceeding 30% above the standard prices set by the Prime Minister's Decision on standards and quotas for machinery and equipment use.

d) Approve the sale of public property, which is fixed assets with original value from 250 million dong to less than 2 billion dong per unit asset or revalued assets with a value between 50 million dong to 200 million dong per unit asset within their jurisdiction (excluding office premises, operational facilities, and automobiles).

d) Approve the disposal of public property, which is fixed assets with original value from 500 million dong to less than 2 billion dong per unit asset or revalued assets with a value between 50 million dong to 200 million dong per unit asset within their jurisdiction (excluding office premises, operational facilities, and automobiles).

e) Approve the handling of public property, which is fixed assets with original value less than 2 billion dong per unit asset or revalued assets up to 200 million dong per unit asset within their jurisdiction (excluding office premises, operational facilities, and automobiles) in cases:

- Recovery of property;
- Destruction of property;
- Property lost or damaged.

g) Approve the list, standards, and quotas for specialized assets with original value from 100 million dong per unit asset for units under their jurisdiction in accordance with laws governing the management and utilization of public property (excluding office premises, operational facilities, and automobiles).

h) Approve the exploitation of public property to serve auxiliary activities directly supporting the performance of functions and tasks at state agencies and public sector entities within their jurisdiction according to laws governing the management and utilization of public property.

i) Approve the exploitation of cultural heritage sites, historical sites attached to land for construction purposes, and traditional offices of agencies and units under their jurisdiction.

2. The head of the unit using the budget:

a) Approve the sale of public property, which is fixed assets with original value less than 250 million dong per unit asset or revalued assets with a value below 50 million dong per unit asset (excluding office premises, operational facilities, and automobiles) within their jurisdiction.

b) Approve the disposal of public property, which is fixed assets with original value less than 500 million dong per unit asset or revalued assets with a value below 50 million dong per unit asset (excluding office premises, operational facilities, and automobiles) within their jurisdiction.

c) Decree approving the list, standards, and usage quotas for specialized assets with a book value of less than 100 million Vietnamese dong per unit asset in accordance with the laws on managing, using state-owned assets (excluding office premises, operational facilities of public institutions, and automobiles).

d) Decree establishing state ownership over assets and approving the disposal plan for assets transferred voluntarily by the owner, where a unit is designated as the subject to receive, manage, and use the asset.

đ) Regulating the system, standards, economic-technical quotas for maintenance or repair of state-owned assets within the scope of management.

Chapter III
POWERS, OBLIGATIONS AND RESPONSIBILITIES IN THE IMPLEMENTATION OF DELEGATION
Article 10. Powers and obligations of units and individuals in implementing delegation

1. Department of Planning and Finance

a) Monitoring and evaluating the implementation of the provisions of this Circular by agencies, organizations that have been delegated authority.

b) Assisting the Minister of Home Affairs in compiling, inspecting the implementation of tasks assigned to agencies, organizations, units that have been delegated authority as stipulated in this Circular; organizing inspections on the implementation of tasks assigned to agencies, organizations, and units that have been delegated authority as stipulated in this Circular.

c) Promptly reporting and proposing to the Minister of Home Affairs cases where delegation of authority should be temporarily suspended according to the provisions of this Circular.

2. Units and individuals who have been delegated authority

a) In case the head of the second-level budget unit is also the head of the unit using the budget (Bureau, Employment Bureau Office, Central Award and Commendation Bureau Office, Veterans Bureau Office, Wage and Social Insurance Bureau Office, Hanoi Branch of Labor and Society University), they shall act according to the authority of the head of the unit using the budget.

b) Bear legal responsibility and before the Minister of Home Affairs for the results of implementing assigned tasks and authorities.

c) Report on the implementation of assigned tasks and authorities as requested by the Minister of Home Affairs.

d) Self-inspect compliance with laws regarding the tasks and authorities delegated according to this Circular and specialized regulations.

đ) Monitor, supervise, and evaluate the implementation of provisions in this Circular by budgetary units under their jurisdiction.

e) Promptly propose and report to the Minister of Home Affairs for consideration of adjusting or supplementing or temporarily suspending delegation rules that are consistent with legal requirements, unit work demands, and necessary conditions for implementing assigned tasks and authorities.

g) Submit all documents approving actions taken in exercising delegated authority under this Circular simultaneously to the Ministry of Home Affairs (Department of Planning and Finance) for monitoring, inspection, and supervision.

Chapter IV

CONDITIONS FOR IMPLEMENTATION AND TRANSFER CONDITIONS
Article 11. Transitional provisions

1. For contents and tasks that have been approved by competent authorities in accordance with the law before the effective date of this Circular, they shall continue to be implemented according to the authority specified at the time of approval until the completion of such content or task. In cases where it is necessary to implement delegation of authority as stipulated in this Circular for unfinished tasks, the unit shall specifically propose to the Department of Planning and Finance for compilation and reporting to the Minister for decision.

2. When specialized legal documents specify specific authorities for budget management, state-owned asset management, construction investment, and information technology application fields with content modifications or replacements, they shall be implemented according to such specialized legal documents.

2. Where specific provisions on the authority in relation to the fields of budget management, public asset management, construction investment, and information technology application investment are made in specialized regulatory legal documents and such provisions involve amendments, supplements, or replacements, then such provisions shall be applied according to the specialized regulatory legal documents.

Article 12. Enforceability

1. This Circular shall take effect from June 1, 2026.

2. In the event of difficulties or obstacles during implementation, it is requested that agencies and units report to the Ministry of Home Affairs (Department of Planning and Finance) for guidance and study in resolution.

- Central Committee of the Party;

- Prime Minister, Deputy Prime Ministers of the Government;

- Central Office and Committees of the Party

- Office of the General Secretary;

- Office of the National Assembly;

- Office of the President;

- Supreme People's Procuratorate;

- Supreme People's Court;

- National Audit Office;

- Ministries, agencies at the same level as ministries, and agencies under the Government

- People's Committees of provinces and cities;

- Offices of Home Affairs of provinces and cities;

- Official Gazette, Electronic Information Portal of the Government;

- Minister of Home Affairs;

- Deputy Ministers of Home Affairs;

- Electronic Information Portal of the Ministry of Home Affairs;

- Units under and directly subordinate to the Ministry of Home Affairs;

- VT, KHTC.