Decree No. 125/2025/NĐ-CP on the delineation of authority between two levels of local government in the field of state management by the Ministry of Finance

DECREE

Regulations on the delineation of authority of two-level local administrations

in the field of state management by the Ministry of Finance

On the basis of The Government Organization Law 2025;

On the basis of The Local Government Organization Law 2025;

Pursuant to Resolution No. Decision 190/2025/QH15 dated February 19, 2025 of the National Assembly regarding handling certain issues related to the restructuring of the state apparatus;

At the proposal of the Minister of Finance;

The Government issues this Decree to regulate the delineation of authority of two-level local administrations in the field of state management by the Ministry of Finance.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides for:

1. Delineate the tasks and powers of local administrations according to the organizational model of two-level local administrations in the fields of state management by the Ministry of Finance, including: investment development; bidding; acquisition, requisition of assets, land finance, management and use of public assets; tax and fee management; price control; insurance business; individual businesses, cooperatives, cooperatives, cooperative unions; state-owned enterprise development; social policy credit.

2. Procedures and formalities for implementing the tasks and powers of provincial and communal level local administrations as delineated herein shall be carried out in accordance with the provisions of this Decree.

Article 2. Principles of Authority Delineation

1. Ensuring compliance with the Constitution's provisions, consistent with principles and regulations on authority delineation, decentralization, and delegation as stipulated in the Law on the Organization of the Government and the Law on the Organization of Local Administration.

2. Ensuring the delineation of tasks and powers among different levels of local administrations is appropriate to their respective tasks, powers, and capabilities; avoiding overlap, duplication, or omission of functions and tasks between different levels of local administrations and among agencies and organizations within local administrations.

3. Ensuring clear delineation of authority between People's Councils, People's Committees, and Chairpersons of People's Committees; clearly distinguishing the general authority of People's Committees from the specific authority of the Chairperson of People's Committees.

4. Ensuring a legal basis for the normal, continuous, and smooth operation of agencies, society, citizens, and enterprises; ensuring human rights and citizen rights; facilitating individuals and organizations in accessing information, exercising their rights and obligations, and complying with procedures as prescribed by law.

5. Ensuring consistency in the implementation of the Constitution and laws; ensuring transparency, accountability, and effective oversight tied to inspection, audit, and supervision by higher-level state agencies.

6. Ensuring that the delineation of authority does not affect the implementation of international treaties and agreements to which the Socialist Republic of Vietnam is a party.

7. Resources for implementing the delineation of authority shall be guaranteed by the state budget in accordance with the provisions.

1. Accepting functions, tasks, powers, files, and documents from agencies, organizations, and authorized individuals at the district level and continuing to take the lead and coordinate with relevant agencies, organizations, and individuals to carry out assigned work.

2. Proactively issuing documents within their authority to resolve matters delineated in this Decree and updating and reflecting the situation regarding the execution of tasks and powers, difficulties, and obstacles arising during implementation to competent authorities for timely guidance and resolution.

Article 4. Regarding Fees and Charges

Organizations and individuals implementing administrative procedures must pay fees and charges according to the provisions of the law on fees and charges when submitting requests for administrative procedure resolution to the agency receiving the dossier, except in cases where fees and charges are exempted when implementing the reorganization and restructuring of state agencies as prescribed by law. The person paying fees and charges may choose to pay fees and charges either directly or through online channels via public service portals of state management agencies.

Chapter II
DETERMINATION OF AUTHORITY WHEN ORGANIZING LOCAL GOVERNMENT AT TWO LEVELS IN THE FIELD OF INVESTMENT AND DEVELOPMENT

TWO-TIER LOCALITIES IN THE FIELD OF INVESTMENT DEVELOPMENT

Article 5. Authority for Management and Implementation of National Target Programs

1. The authority of the People's Council at the district level, the People's Committee at the district level, and the financial agency at the district level as stipulated in Resolution No. 111/2024/QH15 dated January 18, 2024 of the National Assembly regarding certain special mechanisms and policies for implementing national target programs shall be carried out as follows:

a) The authority of the People's Council at the district level as specified in point c, clause 1, point a, clause 6, points b and c, clause 7, and point a, clause 8 of Article 4 of Resolution No. 111/2024/QH15 shall be implemented by the People's Council at the commune level;

b) The authority of the People's Committee at the district level as specified in point b, clause 2 of Article 4 of Resolution No. 111/2024/QH15 shall be implemented by the People's Committee at the commune level;

c) The authority of the specialized agency under the People's Committee at the district level as specified in item b1, point b, clause 4 of Article 4 of Resolution No. 111/2024/QH15 shall be implemented by the specialized agency assigned by the People's Committee at the commune level;

d) The district-level area as specified in clause 7 of Article 3 of Resolution No. 111/2024/QH15 shall be converted to a provincial-level area;

đ) The object of the district selected to implement the special mechanism as specified in point a, clause 7 of Article 4 of Resolution No. 111/2024/QH15 shall be carried out as follows:

“a1) Communes, wards, and special economic zones that are reorganized and strengthened from one of the communes, wards, or towns within the district that has implemented the pilot decentralization mechanism as stipulated in clause 7 of Article 4 of Resolution No. 111/2024/QH15 shall implement this mechanism when the district-level government is abolished.”

2. The authority and tasks of the People's Council at the district level, the People's Committee at the district level, the leadership of the People's Committee at the district level, the leadership of the specialized departments under the People's Committee at the district level, and the management area of the district level as stipulated in Decree No. 27/2022/NĐ-CP dated April 19, 2022 of the Government on the management mechanism and implementation of national target programs and Decree No. 38/2023/NĐ-CP dated June 24, 2023 of the Government amending and supplementing some articles of Decree No. 27/2022/NĐ-CP shall be carried out as follows:

a) The authority of the People's Council at the district level as specified in clause 5 of Article 6 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 3 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the People's Council at the commune level;

b) The tasks of the People's Committee at the district level as specified in clause 5 of Article 6 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 3 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the People's Committee at the commune level;

c) The task of guiding and announcing the projected state budget capital for implementing national target programs at the district level as specified in point a, clause 3 of Article 8 of Decree No. 27/2022/NĐ-CP shall be implemented by the provincial level;

d) The task of the People's Committee at the district level regarding compiling plans to implement national target programs at the commune level as specified in point đ, clause 3 of Article 8 of Decree No. 27/2022/NĐ-CP shall be implemented by the People's Committee at the provincial level;

đ) The authority of the People's Committee at the district level as specified in point d, clause 5 of Article 9 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 5 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the People's Committee at the commune level;

e) The authority of the People's Committee at the district level as specified in clause 4 of Article 15 and point b, clause 2 of Article 16 of Decree No. 27/2022/NĐ-CP shall be implemented by the People's Committee at the provincial level;

g) The district-level area as specified in point b and point c, clause 2, point b, clause 3 of Article 17 of Decree No. 27/2022/NĐ-CP shall be converted to a provincial-level area;

h) The tasks of the leadership of the People's Committee at the district level serving as Chairman of the Appraisal Board and the tasks of the leadership of the People's Committee at the district level serving as members of the Appraisal Board as specified in point c, clause 3 of Article 21 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 12 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the leadership of the People's Committee at the commune level;

i) The authority of the Chairman of the People's Committee at the district level as specified in point d, clause 3 of Article 21 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 12 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the People's Committee at the commune level and fall within the management scope of the commune level;

k) The authority of the People's Committee at the district level as specified in point c, clause 3 of Article 22 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 13 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the People's Committee at the commune level;

l) The tasks of the leadership of the People's Committee at the district level serving as head of the appraisal team, representatives of the finance, investment department, and specialized departments under the People's Committee at the district level serving as members of the appraisal team as specified in point c, clause 3 of Article 22 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 13 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the leadership of the People's Committee at the commune level, representatives of specialized agencies with functions of financial management, planning, and investment, and other specialized agencies under the People's Committee at the commune level;

m) The authority of the Chairman of the People's Committee at the district level as specified in point d, clause 3 of Article 22 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 13 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the Chairman of the People's Committee at the commune level;

n) The authority of the People's Committee at the district level as specified in point a, clause 4 of Article 40 of Decree No. 27/2022/NĐ-CP (amended and supplemented in clause 22 of Article 1 of Decree No. 38/2023/NĐ-CP) shall be implemented by the People's Committee at the commune level.

Article 6. Competence to perform tasks, powers in the field of management, settlement, and final accounting of projects using public investment capital

1. The competence to approve the final accounting of compensation, support, and resettlement costs at Clause 3, Article 32 of Decree No. 99/2021/NĐ-CP dated November 11, 2021 on management, settlement, and final accounting of projects using public investment capital after implementing the two-level local administration model shall be carried out as follows:

For the compensation, support, and resettlement plans of projects that have been approved by the People's Committee of the district before implementing the two-level local administration model, the Chairman of the People's Committee managing the unit or organization assigned to implement the compensation, support, and resettlement tasks (after implementing the two-level local administration model) shall approve the final accounting of compensation, support, and resettlement costs upon completion.

2. The competence to approve the final accounting of public investment capital for completed projects during and after the process of improving the organizational structure of the two-level local administration is stipulated in Clause 1, Article 35 of Decree No. 99/2021/NĐ-CP as follows:

During and after the process of improving the organizational structure of the two-level local administration, the authority to carry out the final accounting of public investment capital for completed projects for projects under the approval authority of the Chairman of the People's Committee of the district shall be implemented in the following cases:

The Chairman of the People's Committee of the province shall approve the final accounting of public investment for completed projects for projects handed over from the district level to provincial-level agencies or units directly under the province.

The Chairman of the People's Committee of the commune shall approve the final accounting of public investment for completed projects for projects handed over from the district level to commune-level agencies or units directly under the commune.

3. The competence to report the situation of final accounting of public investment capital for completed projects annually by the Financial and Planning Department of the district is stipulated in Clause 2, Article 48 of Decree No. 99/2021/NĐ-CP and shall be implemented by the People's Committee of the commune.

Article 7. Competence, tasks, and powers in the field of public investment

1. Competence, tasks, and powers of the decision-making body for investment programs and projects:

a) The Provincial People's Council shall be responsible for performing the tasks, powers, and competences of the decision-making body for investment programs that have been decided on by the District People's Council according to Clause 6, Article 18 of the Public Investment Law before this Decree takes effect.

In necessary cases, the Provincial People's Council may decide to delegate the tasks, powers, and competences of the decision-making body for investment programs to the People's Council of the commune.

b) The Provincial People's Committee shall be responsible for performing the tasks, powers, and competences of the decision-making body for investment projects that have been decided on by the District People's Council or the District People's Committee according to Clause 8, Article 18 and Clauses 2, 3, and 4, Article 103 of the Public Investment Law before this Decree takes effect.

In necessary cases, the Provincial People's Committee may decide to delegate the tasks, powers, and competences of the decision-making body for investment projects to the People's Committee of the commune.

2. Competence for projects implemented in two administrative units or more:

a) The Provincial People's Committee, after restructuring, shall perform the tasks, powers, and competences of the project management agency for projects that have been assigned to the Provincial People's Committee as the project management agency according to Article 30 of the Public Investment Law before this Decree takes effect.

b) The Provincial People's Committee shall perform the tasks, powers, and competences of the project management agency for projects that have been assigned to the District People's Committee as the project management agency according to Clause 1, Article 31 of the Public Investment Law before this Decree takes effect.

In necessary cases, the Provincial People's Committee may decide to delegate the tasks, powers, and competences of the project management agency to the People's Committee of the commune.

3. Competence, tasks, and powers of the investment decision-making body:

a) The Chairman of the Provincial People's Committee shall be responsible for performing the tasks, powers, and competences of the investment decision-making body for investment programs and projects that have been decided on by the District People's Committee according to Clause 4, Article 38 of the Public Investment Law before this Decree takes effect.

In necessary cases, the Chairman of the Provincial People's Committee may decide to delegate the tasks, powers, and competences of the investment decision-making body for investment programs and projects to the Chairman of the People's Committee of the commune.

b) The Chairman of the People's Committee of the commune, after restructuring, shall be responsible for performing the tasks, powers, and competences of the investment decision-making body for projects that have been decided on by the Chairman of the People's Committee of the commune according to Clause 4, Article 38 of the Public Investment Law before this Decree takes effect; in cases where the division of commune administrative boundaries leads to uncertainty about which commune will take over the investment decision-making authority, the Chairman of the Provincial People's Committee shall decide to delegate the investment decision-making authority to the Chairman of one of the communes.

c) The Chairman of the Provincial People's Committee shall be responsible for performing the tasks, powers, and competences of the approval body for the budget of preparatory investment tasks and planning tasks that have been approved by the District People's Committee according to Clause 2, Article 44 of the Public Investment Law before this Decree takes effect.

In necessary cases, the Chairman of the Provincial People's Committee may decide to delegate the tasks, powers, and competences of the approval body for the budget of preparatory investment tasks and planning tasks to the Chairman of the People's Committee of the commune.

4. Competence to decide on medium-term and annual public investment plans:

a) For the Medium-Term State Investment Plan for the 2021-2025 period funded by the state budget, the State Investment Plan for 2025 funded by the state budget, and the State Investment Plan for 2024 funded by the state budget, which have been permitted by the competent authority to extend the implementation and disbursement time to the 2025 plan according to Clause 9, Article 59, Clause 7, Article 60, and Clause 2, Article 72 of the Investment Law: the province or centrally-administered city shall, after reorganization, take over the entire medium-term state investment plan of the provinces or centrally-administered cities before reorganization.

b) For the Medium-Term Investment Plan for the 2021-2025 period, the Investment Plan for 2025, and the State Budget Investment Plan for 2024, which have been permitted by the competent authority to extend the implementation and disbursement time to the 2025 plan of the district budget according to Clause 9, Article 59, Clause 7, Article 60, and Clause 2, Article 72 of the Investment Law: the People's Council at the provincial level shall base on the capital structure within the total investment amount, local government budget decentralization, specific tasks, programs, and projects after the two-level local administration organization decides to adjust the medium-term and annual investment plans of the district into the medium-term and annual investment plans of the provincial budget or the medium-term and annual investment plans of the commune budget.

In cases where necessary, the People's Council at the provincial level shall decide to entrust the People's Committee at the provincial level to decide on adjusting the medium-term and annual investment plans in accordance with this clause, consistent with the development goals and orientation, financial balance capacity, specific characteristics of the locality, and addressing urgent and important issues arising from the practical process of administrative unit reorganization and two-level local administration organization.

c) For the Medium-Term Investment Plan for the 2021-2025 period, the Investment Plan for 2025, and the State Budget Investment Plan for 2024, which have been permitted by the competent authority to extend the implementation and disbursement time to the 2025 plan of the commune budget according to Clause 9, Article 59, Clause 7, Article 60, and Clause 2, Article 72 of the Investment Law: the People's Committee at the commune level shall, after reorganization, implement the takeover of the entire medium-term and annual investment plan of the communes before reorganization; in cases where the commune boundaries are divided among different communes before reorganization, leading to an inability to determine the People's Committee at the commune level to take over the medium-term and annual investment plan, the People's Committee at the provincial level shall decide to entrust the People's Committee at the commune level to take over the medium-term and annual investment plan of the commune before reorganization.

5. In the case of changing the name of the location when organizing the two-level local administration, it is not necessary to adjust the information in the decision on investment policy, investment decision, Medium-Term Investment Plan, and Annual Investment Plan.

The task of taking the lead and organizing the inspection of the investor selection activities when requested by the investor selection inspection agency of the People's Committee at the district level as stipulated in Clause 3, Article 87 of Decree No. 35/2021/NĐ-CP dated March 29, 2021 of the Government detailing and guiding the implementation of the Public-Private Partnership Investment Law shall be carried out by the People's Committee at the commune level.

Chapter III
DETERMINATION OF AUTHORITY WHEN ORGANIZING LOCAL GOVERNMENT AT TWO LEVELS IN THE FIELD OF INVESTMENT AND DEVELOPMENT

TWO-LEVEL LOCAL ADMINISTRATION IN THE PROCUREMENT FIELD

Article 9. Competence to perform tasks and powers in the field of bidding to select investors for projects that must be organized according to the regulations of industry and sector management laws.

1. The People's Committee at the commune level shall be responsible for performing the tasks of the tendering party as prescribed in Clause 2, Article 3, Clause 3, Article 36, and organizing the preparation of the project proposal dossier as prescribed in Point a, Clause 1, Article 10 of Decree No. 23/2024/NĐ-CP dated February 27, 2024 of the Government (amended and supplemented in Clause 7, Article 66 of Decree No. 115/2024/NĐ-CP dated September 16, 2024 of the Government) detailing certain provisions and implementing measures of the Law on Bidding regarding the selection of investors to implement projects that must be organized according to the regulations of industry and sector management laws.

2. The Chairman of the People's Committee at the commune level shall be responsible for performing the delegated task of approving the tender invitation dossier as prescribed in Clause 3, Article 54 and Article 55 of Decree No. 23/2024/NĐ-CP dated February 27, 2024 of the Government detailing certain provisions and implementing measures of the Law on Bidding regarding the selection of investors to implement projects that must be organized according to the regulations of industry and sector management laws.

Article 10. Competence to perform tasks and powers in the field of bidding to select investors for investment projects using land.

1. The competence of the People's Committee at the district level is prescribed in Clause 2, Article 3, Point a, Clause 1, Article 11, and Clause 3, Article 37 of Decree No. 115/2024/NĐ-CP dated September 16, 2024 of the Government detailing certain provisions and implementing measures of the Law on Bidding regarding the selection of investors to implement investment projects using land carried out by the People's Committee at the commune level.

2. The competence of the Chairman of the People's Committee at the district level is prescribed in Clause 9, Article 48, Clause 3, Article 56, and Article 57 of Decree No. 115/2024/NĐ-CP carried out by the Chairman of the People's Committee at the commune level.

3. The scope of application of Clause 5, Article 48 of Decree No. 115/2024/NĐ-CP applies to similar plots of land, land funds, and parcels of land within the administrative unit at the commune level.

Article 11. Competence to perform tasks of assigning tasks, placing orders, or bidding to provide products and public services using state budget funds from regular expenditure.

1. The competence of the People's Committee at the district level is prescribed in Clause 3, Article 6, Clause 2, Article 7, Point a, Clause 1, Article 8, and Note (1) of Model No. 01 attached to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, placing orders, or bidding to provide products and public services using state budget funds from regular expenditure carried out by the People's Committee at the commune level.

2. The scope of application of Clause 1, Article 2 of Decree No. 32/2019/NĐ-CP applies to ministries, ministerial-level agencies, government agencies, provincial People's Committees, commune-level People's Committees, and directly managed agencies authorized to assign tasks, place orders, and bid to provide products and public services using state budget funds from regular expenditure.

Chapter IV
DETERMINATION OF AUTHORITY WHEN ORGANIZING LOCAL GOVERNMENT AT TWO LEVELS IN THE FIELD OF INVESTMENT AND DEVELOPMENT

TWO LEVELS OF LOCALITY IN THE FIELD OF ACQUISITION,

SEIZURE OF ASSETS, LAND FINANCE,

MANAGEMENT AND USE OF PUBLIC ASSETS

Section 1

FIELD OF ACQUISITION, SEIZURE OF ASSETS, LAND FINANCE

Article 12. Competence to perform tasks and powers in the field of compulsory purchase and requisition of property

1. The task of organizing enforcement of decisions on compulsory purchase of property by the Chairman of the People's Committee at district level as stipulated in Article 17 of the Law on Compulsory Purchase and Requisition of Property shall be carried out by the Chairman of the People's Committee at commune level where the property is located.

2. The task of organizing enforcement of decisions on compulsory requisition of property by the Chairman of the People's Committee at district level as stipulated in Article 31 of the Law on Compulsory Purchase and Requisition of Property shall be carried out by the Chairman of the People's Committee at commune level where the property is requisitioned.

3. The competence of the Chairman of the People's Committee at district level to decide on the temporary use of land as stipulated in Clause 4, Article 41 of the Law on Compulsory Purchase and Requisition of Property shall be carried out by the Chairman of the People's Committee at commune level.

Article 13. Competence to confirm the amount of compensation, support, and resettlement that can be deducted from the land use fee and land lease fee payable in the field of land finance

The competence of the People's Committee at district level to confirm the amount of compensation, support, and resettlement that can be deducted from the land use fee and land lease fee payable as stipulated in Article 16 and Article 31 of Decree No. 103/2024/NĐ-CP dated July 30, 2024 of the Government on land use fees and land lease fees shall be carried out by the People's Committee at commune level.

In cases of clearance of land for construction involving two or more communes, the Chairman of the People's Committee at provincial level shall decide on the assignment of agencies under the People's Committee at provincial level or the People's Committee at commune level to confirm the amount of compensation, support, and resettlement that can be deducted from the land use fee and land lease fee payable according to the laws on land and other relevant laws.

Section 2

MANAGEMENT AND USE OF STATE ASSETS AT ORGANIZATIONS, UNITS, AND THE COMMUNIST PARTY OF VIETNAM'S ORGANIZATION

Article 14. Competence to perform tasks and powers in the management and use of state assets at organizations and units

1. The competence of the People's Committee at district level regarding approval of plans for exploitation of state assets and reports on declaration of state assets as stipulated in Point c, Clause 3, Article 19 and Article 127 of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of State Assets (amended and supplemented by Clause 7, Article 1 of Decree No. 50/2025/NĐ-CP dated February 28, 2025 of the Government, Point 64, Article 1 of Decree No. 114/2024/NĐ-CP dated September 15, 2024 of the Government) shall be carried out by the People's Committee at commune level.

1. The competence of the Standing Committee of the Provincial Party Committee to decide on procurement, sale, liquidation, destruction, and disposal of assets in cases of loss or damage as stipulated in Point d, Clause 5, Article 13; Point d, Clause 2, Article 26; Point c, Clause 3, Article 27; Point c, Clause 2, Article 28; Point c, Clause 2, Article 29 of Decree No. 165/2017/NĐ-CP dated December 31, 2017 of the Government on management and use of assets at the Communist Party of Vietnam's organization shall be carried out by the Party Committee at commune level or delegated to the competent authority managing assets at the commune level.

2. The competence of the Standing Committee of the Provincial Party Committee to decide on recovery of assets as stipulated in Clause 2, Article 24; Point b, Point c, Clause 2, Article 25 of Decree No. 165/2017/NĐ-CP shall be carried out by the Standing Committee of the Provincial Party Committee for assets managed by the Party organization at the commune level.

3. The duties and powers of the Office of the County Party Committee when implementing procedures and formalities for recovery and disposal, exploitation of assets at the Party organization after recovery as stipulated in Clause 3, Article 24 of Decree No. 165/2017/NĐ-CP shall be carried out by the Office of the Provincial Party Committee.

4. The duties and powers of the Department of Finance and Planning at county level when implementing procedures and formalities for recovery and disposal, exploitation of assets at the Party organization after recovery as stipulated in Clause 3, Article 24 of Decree No. 165/2017/NĐ-CP shall be carried out by the Department of Finance.

5. The Party Committee at commune level shall implement the responsibility of reporting assets of the Office of the County Party Committee as stipulated in Article 32 of Decree No. 165/2017/NĐ-CP.

The Party Committee at commune level shall submit asset reports to the Office of the Provincial Party Committee and the People's Committee at commune level for assets transferred by the State in kind or constructed or purchased with state budget funds as stipulated in Clause 4, Article 32 of Decree No. 165/2017/NĐ-CP.

The Party Committee at commune level shall submit asset reports to the Office of the Provincial Party Committee for assets not within the scope stipulated in Clause 5, Article 32 of Decree No. 165/2017/NĐ-CP.

Section 3

MANAGEMENT, USE, AND EXPLOITATION OF INFRASTRUCTURE ASSETS

Article 16. Competence to perform tasks of managing, using, and exploiting road transport infrastructure assets

1. The tasks and authorities of the county-level road management agency regarding the management, use, and exploitation of road transport infrastructure assets are specified in point c, Clause 2, Article 2 of Decree No. 44/2024/NĐ-CP dated April 24, 2024 of the Government, decided by the Chairman of the Provincial People's Committee to be implemented by the Commune People's Committee or specialized agencies under the Provincial People's Committee.

2. The tasks and authorities of the county-level asset management agency are specified in point c, Clause 3, Article 2, point b, Clause 1, Article 5, point b, Clause 4, point a, Clause 8, Article 13 of Decree No. 44/2024/NĐ-CP, to be implemented by the Commune People's Committee.

3. The tasks and authorities of the county-level People's Committee are specified in point b, Clause 4, point a, Clause 8, Article 13 of Decree No. 44/2024/NĐ-CP, decided by the Chairman of the Provincial People's Committee to be implemented by the Commune People's Committee or specialized agencies under the Provincial People's Committee.

4. The tasks and authorities of specialized agencies under the county-level People's Committee are specified in point c, Clause 2, point d, Clause 4, Article 23 of Decree No. 44/2024/NĐ-CP, decided by the Chairman of the Provincial People's Committee to be implemented by the Commune People's Committee or specialized agencies under the Provincial People's Committee.

Article 17. Competence to perform tasks of managing, using, and exploiting market infrastructure assets

1. The tasks and authorities of the county-level specialized agency for market infrastructure assets are specified in Clause 2, Article 15, Clause 2, Article 17, point a, Clause 3, Article 29 of Decree No. 60/2024/NĐ-CP dated June 5, 2024 of the Government on the development and management of markets, to be implemented by the Commune People's Committee.

2. The tasks and authorities of the county-level People's Committee are specified in Article 17, point b, Clause 2, point a, Clause 4, Article 24, point a, Clause 4, Article 25, point b, point c, Clause 2, Article 28, point a, Clause 3, Article 29, point b, Clause 2, Article 30, point b, Clause 2, Article 31 of Decree No. 60/2024/NĐ-CP, to be implemented by the Commune People's Committee.

Article 18. Competence to perform tasks of managing, using, and exploiting water conservancy infrastructure assets

1. The tasks and authorities of the county-level specialized agency for water conservancy are specified in Article 9, point a, Clause 6, Article 21, point a, Clause 3, point a, Clause 4, point a, Clause 5, Article 22 of Decree No. 08/2025/NĐ-CP dated January 9, 2025 of the Government on the management, use, and exploitation of water conservancy infrastructure assets, to be implemented by the Commune People's Committee.

2. The tasks and authorities of the county-level People's Committee are specified in point d, Clause 3, Clause 4, Article 6, Article 9, Clause 1, Article 13, point c, Clause 3, Article 15, point a, Clause 6, Article 16, point a, Clause 6, Article 17, point a, Clause 6, Article 21, point a, Clause 3, point a, Clause 4, point a, Clause 5, Article 22, point b, Clause 2, point c, Clause 5, Article 23, point b, Clause 2, point c, Clause 4, Article 24 of Decree No. 08/2025/NĐ-CP, to be implemented by the Commune People's Committee.

3. The tasks and authorities of the County Finance and Planning Department are specified in point a, Clause 6, Article 18 of Decree No. 08/2025/NĐ-CP, to be implemented by specialized agencies assigned by the Commune People's Committee.

Article 19. Competence to perform tasks and powers in the field of management, use, and exploitation of inland waterway infrastructure assets

1. The tasks and powers of the inland waterway management agency at the district level as stipulated in point c Clause 2 Article 2 and point a Clause 3 Article 25 Decree No. 12/2025/NĐ-CP dated January 20, 2025 of the Government on the management, use, and exploitation of inland waterway infrastructure assets shall be carried out by the People's Committee at the commune level.

2. The tasks and powers of the asset management agency at the district level as stipulated in point c Clause 3 Article 2, point b Clause 1 Article 5, Article 13, point b Clause 5 Article 14 Decree No. 12/2025/NĐ-CP shall be carried out by the People's Committee at the commune level.

3. The tasks and powers of the Finance and Planning Office at the district level as stipulated in point a Clause 5 Article 16 Decree No. 12/2025/NĐ-CP shall be carried out by the specialized agencies assigned by the People's Committee at the commune level.

4. The tasks and powers of the People's Committee at the district level as stipulated in point b Clause 2 Article 19, point a Clause 4 Article 22, point a Clause 3 Article 23 and point b Clause 1 Article 24 Decree No. 12/2025/NĐ-CP shall be carried out by the People's Committee at the commune level.

5. The tasks and powers of the specialized agencies under the People's Committee at the district level as stipulated in Clause 3 and Clause 4 Article 21 Decree No. 12/2025/NĐ-CP shall be carried out by the People's Committee at the commune level.

Section 4

ESTABLISHING FULL PUBLIC OWNERSHIP RIGHTS OVER ASSETS AND HANDLING

ASSETS WITH FULL PUBLIC OWNERSHIP RIGHTS ESTABLISHED

1. The competence to decide on establishing full public ownership rights over unclaimed immovable property, lost or abandoned property, and inheritance without heirs as stipulated in Clause 2 Article 25 Decree No. 77/2025/NĐ-CP dated April 1, 2025 of the Government on competence, procedures for establishing full public ownership rights over assets and handling assets with established full public ownership rights shall be carried out by the Chairman of the People's Committee at the commune level.

2. The competence to approve plans for handling assets that are evidence or means of administrative violations confiscated by the People's Committee at the district level as stipulated in point b Clause 3 Article 9 Decree No. 77/2025/NĐ-CP shall be carried out by the People's Committee at the commune level.

3. The competence to approve plans for handling assets that are evidence or means of administrative violations confiscated by the Chairman of the People's Committee at the district level as stipulated in point b Clause 3 Article 9 Decree No. 77/2025/NĐ-CP shall be carried out by the Chairman of the People's Committee at the commune level.

4. The competence to establish and propose plans for handling assets of the Finance and Planning Office at the district level as stipulated in point b Clause 3 Article 9, point b Clause 1 Article 19, Clause 2 Article 21, Clause 2 Article 30, Clause 2 Article 32, point b Clause 2 Article 46 Decree No. 77/2025/NĐ-CP shall be carried out by the specialized agencies assigned by the People's Committee at the commune level.

5. Tasks and powers to implement procedures and formalities for deciding on establishing full public ownership rights:

a) The tasks and powers to implement procedures and formalities for deciding on establishing full public ownership rights over evidence in criminal cases, property of convicted persons confiscated, unclaimed immovable property, lost or abandoned property, and inheritance without heirs as stipulated in Clause 2 Article 21, Clause 2 Article 26, Clause 3 Article 27, Clause 3 Article 28 Decree No. 77/2025/NĐ-CP shall be carried out by the People's Committee at the commune level.

b) The tasks and powers to implement procedures and formalities for deciding on establishing full public ownership rights over evidence in criminal cases, property of convicted persons confiscated, unclaimed immovable property, lost or abandoned property, and inheritance without heirs as stipulated in Clause 2 Article 21, Clause 2, Clause 4 Article 27, Clause 2, Clause 4 Article 28 Decree No. 77/2025/NĐ-CP shall be carried out by the Chairman of the People's Committee at the commune level.

c) The tasks and powers to implement procedures and formalities for deciding on establishing full public ownership rights over evidence in criminal cases, property of convicted persons confiscated, unclaimed immovable property, lost or abandoned property, and inheritance without heirs as stipulated in Clause 2 Article 21, Clause 1, Clause 2 Article 26, Article 27, Article 28 Decree No. 77/2025/NĐ-CP shall be carried out by the specialized agencies assigned by the People's Committee at the commune level.

6. Tasks and powers to implement procedures and formalities for establishing and approving plans for handling assets

a) The tasks and powers to implement procedures and formalities for establishing and approving plans for handling assets voluntarily transferred by owners to the State of Vietnam as stipulated in Clause 3 Article 48 Decree No. 77/2025/NĐ-CP shall be carried out by the People's Committee at the commune level.

b) The tasks and powers to implement procedures and formalities for establishing and approving plans for handling unclaimed immovable property, lost or abandoned property, inheritance without heirs, and assets voluntarily transferred by owners to the State of Vietnam as stipulated in Clause 2 Article 30, Clause 2 Article 31, point a, point b Clause 2 Article 32, point b Clause 2 Article 46, Clause 3, point a Clause 4 Article 48 Decree No. 77/2025/NĐ-CP shall be carried out by the Chairman of the People's Committee at the commune level.

c) The tasks and powers to implement procedures and formalities for establishing and approving plans for handling unclaimed immovable property, lost or abandoned property, inheritance without heirs, and assets voluntarily transferred by owners to the State of Vietnam as stipulated in Clause 2 Article 30, Clause 2 Article 32, point b Clause 2 Article 46 Decree No. 77/2025/NĐ-CP shall be carried out by the specialized agencies assigned by the People's Committee at the commune level.

7. Specialized agencies under the People's Committee at the commune level have the following tasks and powers:

a) Serve as the main managing entity for assets transferred by enforcement agencies that do not fall under the cases specified in Clause 2, Article 5 of Decree No. 77/2025/NĐ-CP, ownerless assets, lost or abandoned assets, and estates without heirs as defined in Clause 4, Article 5 of Decree No. 77/2025/NĐ-CP;

b) Receive and store assets buried, hidden, covered, or submerged as defined in Clause 3, Article 72 of Decree No. 77/2025/NĐ-CP;

c) Be a member of the Auction Committee and the Price Determination Board as defined in Point b, Clause 4, Article 14, and Point b, Clause 1, Article 84 of Decree No. 77/2025/NĐ-CP;

8. The duty to manage the temporary account of the Department of Finance and Planning at the district level as stipulated in Point c, Clause 1, Article 101 of Decree No. 77/2025/NĐ-CP shall be carried out by the specialized agency assigned by the People's Committee of the commune;

9. The authority to decide on establishing the ownership of the entire people and transferring power plants with origins outside the state budget as defined in Point a, Clause 1, Article 14 of Decree No. 02/2024/NĐ-CP dated January 10, 2024 of the Government regarding the transfer of power plants, which are public assets, to Vietnam Electricity Corporation shall be executed by the Chairman of the People's Committee of the commune;

Section 5

REORGANIZATION AND DISPOSAL OF HOUSES AND LAND; MANAGEMENT, USE, AND EXPLOITATION OF PUBLIC ASSETS IN THE FORM OF HOUSES AND LAND NOT USED FOR RESIDENTIAL PURPOSES TO BE HANDLED BY ORGANIZATIONS WITH FUNCTIONAL MANAGEMENT AND BUSINESS OPERATIONS OF LOCAL HOUSING

Tasks and powers in formulating plans for reorganization and disposal of houses and land, and inspecting the current status of houses and land as defined in Point b, Clause 3, Article 4, and Clause 1, Article 7 of Decree No. 03/2025/NĐ-CP dated January 1, 2025 of the Government on the reorganization and disposal of public assets in the form of houses and land shall be carried out by the People's Committee of the commune;

Tasks and powers of the People's Committee of the district as defined in Point a, Clause 3, Article 6, Clause 4, Article 9, Clause 1, Article 13, Point c, Clause 3, Article 17, and Clause 1, Article 31 of Decree No. 108/2024/NĐ-CP dated August 23, 2024 of the Government on the management, use, and exploitation of public assets in the form of houses and land not used for residential purposes handed over to organizations with functional management and business operations of local housing shall be carried out by the People's Committee of the commune;

Chapter V
DEFINITION OF AUTHORITY WHEN TWO LEVELS OF LOCAL ADMINISTRATION AUTHORITIES ARE INVOLVED IN TAX MANAGEMENT, FEE MANAGEMENT, PRICE MANAGEMENT, AND INSURANCE BUSINESS

Article 23. Authority to decide on the establishment of the Tax Advisory Council at the commune level

The authority of the Chairman of the People's Committee of the district to decide on the establishment of the Tax Advisory Council at the commune level as defined in Clause 1, Article 28 of the Law on Tax Administration shall be carried out by the Chairman of the People's Committee of the commune;

Article 24. Authority to issue enforcement decisions

The authority of the Chairman of the People's Committee of the district to issue enforcement decisions concerning administrative decisions on tax management issued by themselves as defined in Point a, Clause 3, Article 31, Point a, Clause 3, Article 32, Subpoint a.3, Point a, Clause 3, Article 34, Point a, Clause 5, Article 35, and Point a, Clause 3, Article 36 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration shall be carried out by the Chairman of the People's Committee of the commune;

Article 25. The tasks of coordination between tax management agencies and local authorities are stipulated in Article 25 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government

The task of the People's Committee at the district level regarding directing relevant functional agencies on the territory to coordinate with tax management agencies in issuing and revoking business registration certificates and cooperative registration certificates for cases that have been debt-cleared is stipulated in sub-item d.1 point d Clause 1 Article 25 of Decree No. 126/2020/ND-CP implemented by the People's Committee at the commune level.

Article 26. Tasks related to land classification for agricultural land tax

The task of the People's Committee at the district level regarding coordinating with tax agencies in directing and guiding communes in land classification for tax purposes, inspecting, reviewing, and compiling the results of land classification of their own locality is stipulated in Article 6 of Decree No. 73-CP dated October 25, 1993 of the Government implemented by the People's Committee at the commune level.

Article 27. Authority to implement tasks and powers in the field of environmental protection fees

The authority of the Department of Natural Resources and Environment at the district level in collecting environmental protection fees for emissions is stipulated in Article 4 of Decree No. 153/2024/ND-CP dated November 21, 2024 and environmental protection fees for wastewater are stipulated in Clause 1 Article 3 of Decree No. 53/2020/ND-CP dated May 5, 2020 implemented by specialized agencies assigned by the People's Committee at the commune level.

Article 28. Authority to establish the Asset Valuation Council when enforcing asset seizure measures and selling seized assets through public auction

The authority of the Chairman of the People's Committee at the district level regarding establishing the Asset Valuation Council is stipulated in point a Clause 10 Article 35 of Decree No. 126/2020/ND-CP implemented by the Chairman of the People's Committee at the commune level.

Article 29. Tasks of compiling and examining lists of organizations and individuals engaged in agricultural production eligible for support

1. The task of compiling and examining lists of organizations and individuals engaged in agricultural production eligible for support of the People's Committee at the district level is stipulated in point b, point c Clause 2 Article 24 of Decree No. 58/2018/ND-CP dated April 18, 2018 of the Government on agricultural insurance implemented by the People's Committee at the commune level.

2. Procedures and formalities for implementing the task of compiling and examining lists of organizations and individuals engaged in agricultural production eligible for support are as follows:

Within fifteen days from the date of receiving complete valid files in accordance with Clause 1 Article 24 of Decree No. 58/2018/ND-CP, based on the Prime Minister's Decision and the announcement of the People's Committee at the provincial level regarding the supported areas according to Clause 2 Article 21 of Decree No. 58/2018/ND-CP, the application file for approving eligible support objects, the People's Committee at the commune level reviews, compiles, and examines the list of organizations and individuals engaged in agricultural production requesting approval of eligible support objects and sends it to the specialized agency managing state administration in agriculture under the People's Committee at the provincial level.

Article 30. Task of compiling and sending lists of organizations and individuals engaged in agricultural production no longer eligible for support or changes in poverty status

1. The task of the People's Committee at the district level is stipulated in Clause 4 Article 24 of Decree No. 58/2018/ND-CP implemented by the People's Committee at the commune level.

2. Procedures and formalities for implementing the task of compiling and sending lists of organizations and individuals engaged in agricultural production no longer eligible for support or changes in poverty status are as follows:

Organizations and individuals engaged in agricultural production listed in the Decision approving the list of eligible support objects shall be responsible for reviewing; if they are no longer eligible for support or if there is a change in poverty status according to the annual investigation and review results of competent state agencies leading to a change in the subsidized agricultural insurance fee rate, within five working days from the date of no longer being eligible for support or the effective date of the decision recognizing them as poor or near-poor households, organizations and individuals engaged in agricultural production shall notify in writing according to Model No. 04 stipulated in the Appendix issued together with Decree No. 58/2018/ND-CP to the People's Committee at the commune level.

Within ten days from the end of the month, the People's Committee at the commune level shall compile and send to the specialized agency managing state administration in agriculture under the People's Committee at the provincial level for the purpose of reviewing and adjusting the approved list of eligible support objects according to Clause 3 Article 24 of Decree No. 58/2018/ND-CP and examining the application for payment of subsidized agricultural insurance fees according to point b Clause 2 Article 26 of Decree No. 58/2018/ND-CP.

Article 31. Acceptance of Decisions to Transfer Insurance Premiums Supported by State Budget to Insurance Companies or Requests for Insurance Companies to Return Insurance Premiums to the State Budget

1. The People's Committee of the commune shall implement the acceptance of Decisions to Transfer Insurance Premiums Supported by State Budget to Insurance Companies or Requests for Insurance Companies to Return Insurance Premiums to the State Budget issued by the People's Committee of the district as stipulated in Point c Clause 6 Article 27 of Decree No. 58/2018/ND-CP.

2. The procedures and formalities for exercising the authority to accept Decisions to Transfer Insurance Premiums Supported by State Budget to Insurance Companies or Requests for Insurance Companies to Return Insurance Premiums to the State Budget are as follows:

Based on the results of the review, within ten days, the specialized agency under the provincial People's Committee managing agriculture shall prepare a report to submit to the provincial People's Committee for consideration and decision to transfer insurance premiums to insurance companies or request insurance companies to return insurance premiums to the State Budget as stipulated in Point b Clause 6 Article 27 of Decree No. 58/2018/ND-CP.

This Decision shall be sent to the specialized agencies under the provincial People's Committee managing agriculture and finance, the National Treasury branch, the People's Committee of the commune where the supported entities are located, and related insurance companies.

The authority to organize and implement price stabilization at the local level by the People's Committee of the district, as assigned by the People's Committee of the province, is specified in Point b Clause 2 Article 20 of the Law on Prices and Point a Clause 2 Article 6 of Decree No. 85/2024/ND-CP dated July 10, 2024 of the Government detailing certain provisions of the Law on Prices, which shall be implemented by the People's Committee of the commune.

Chapter VI
DEFINITION OF AUTHORITY WHEN ORGANIZING LOCAL GOVERNMENT AT TWO LEVELS IN THE FIELD OF STATE MANAGEMENT OVER HOUSEHOLDS, ASSOCIATIONS, COOPERATIVES, AND COOPERATIVE UNIONS

Section 1

FIELD OF STATE MANAGEMENT OVER HOUSEHOLDS

Article 33. Tasks and Authority to Register Households Engaged in Business

1. The tasks and authority of the Department of Finance and Planning of the district (hereinafter referred to as the Registration Authority of the district) to register households engaged in business are stipulated in Articles 82, 83, 85, 87, 89, 90, 91, 92, 93, and 94 of Decree No. 01/2021/ND-CP dated January 4, 2021 of the Government on Enterprise Registration, which shall be carried out by the specialized agency or administrative organization assigned by the People's Committee of the commune (hereinafter referred to as the Registration Authority of the commune).

2. The Registration Authority of the commune shall accept and process the registration of households engaged in business as stipulated in Paragraph 1 of this Article according to the procedures and formalities prescribed in Articles 82, 83, 85, 87, 89, 90, 91, 92, 93, and 94 of Decree No. 01/2021/ND-CP.

3. Forms used in household business registration shall comply with regulations set forth by the Minister of Finance.

Article 34. Responsibilities of Registration Authorities at Various Levels in Household Business Registration

1. The tasks and powers of the Registration Authority of the province over the Registration Authority of the district as stipulated in Paragraph 2 and Paragraph 7 of Article 15 of Decree No. 01/2021/ND-CP shall be implemented by the Registration Authority of the commune.

2. The tasks and powers of the Registration Authority of the district as stipulated in Article 16 of Decree No. 01/2021/ND-CP shall be implemented by the Registration Authority of the commune.

3. The task of accepting copies of the Enterprise Registration Certificate, original Household Business Registration Certificates, and termination of household business activities of the Registration Authority of the district as stipulated in Paragraph 3 of Article 27 of Decree No. 01/2021/ND-CP shall be implemented by the Registration Authority of the commune.

4. The principles applicable in household business registration stipulated for the Registration Authority of the district in Article 84 of Decree No. 01/2021/ND-CP shall apply to the Registration Authority of the commune.

5. The provisions regarding the individual name of households engaged in business applicable at the district level as stipulated in Paragraph 4 of Article 88 of Decree No. 01/2021/ND-CP shall apply at the commune level.

Section 2

FIELD OF STATE MANAGEMENT OVER ASSOCIATIONS

COOPERATIVES, COOPERATIVE UNIONS

Article 35. Tasks and Authority for Registering Cooperative Groups, Cooperatives, and Cooperative Federations

1. The tasks and authority for registering cooperative groups, cooperatives, and cooperative federations of the Business Registration Agency at the district level are prescribed in Articles 10, 11, 13, 14, 15, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 31, 32, 33, 36, 37, 39, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 61, 62, 63, 64, and 65 of Decree No. 92/2024/NĐ-CP dated July 18, 2024 of the Government on the registration of cooperative groups, cooperatives, and cooperative federations implemented by the Business Registration Agency at the commune level.

2. The Business Registration Agency at the commune level receives and processes the registration of cooperative groups, cooperatives, and cooperative federations as prescribed in Clause 1 of this Article according to the procedures and formalities prescribed in Articles 10, 11, 13, 14, 15, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 31, 32, 33, 36, 37, 39, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 61, 62, 63, 64, and 65 of Decree No. 92/2024/NĐ-CP.

3. Forms used in the registration of cooperative groups, cooperatives, and cooperative federations and in the notification of establishment, change, and cessation of activities of cooperative groups shall be implemented in accordance with the regulations of the Minister of Finance.

Article 36. Responsibilities, Tasks, and Authorities of Relevant Agencies in Registering Cooperative Groups, Cooperatives, and Cooperative Federations

1. The tasks and authorities of the Business Registration Agency at the provincial level towards the Business Registration Agency at the district level as prescribed in Clauses 1 and 2 of Article 6 of Decree No. 92/2024/NĐ-CP shall be implemented towards the Business Registration Agency at the commune level.

2. The responsibilities of state management agencies regarding the registration of cooperative groups, cooperatives, and cooperative federations towards the Business Registration Agency at the district level as prescribed in Clauses 1 and 4 of Article 8 of Decree No. 92/2024/NĐ-CP shall be implemented towards the Business Registration Agency at the commune level.

3. The tasks and authorities of the Business Registration Agency at the district level as prescribed in Article 7 of Decree No. 92/2024/NĐ-CP shall be implemented by the Business Registration Agency at the commune level.

4. The task of standardizing and converting data registration of cooperative groups, cooperatives, and cooperative federations of the Business Registration Agency at the district level as prescribed in Article 25 of Decree No. 92/2024/NĐ-CP shall be implemented by the Business Registration Agency at the commune level.

5. The task of publishing decisions to initiate bankruptcy proceedings and decisions declaring cooperatives and cooperative federations bankrupt by the Court of the Business Registration Agency at the district level as prescribed in Article 57 of Decree No. 92/2024/NĐ-CP shall be implemented by the Business Registration Agency at the commune level.

Article 37. Tasks in Handling Common Assets of Members of Cooperative Groups When Cooperative Groups Cease Operations, and in Handling Assets of Cooperatives and Cooperative Federations When Dissolved or Bankrupted

1. The task of receiving files for transferring common assets formed from state support as prescribed in Clause 3 of Article 15 of Decree No. 77/2019/NĐ-CP dated October 10, 2019 of the Government on cooperative groups (amended and supplemented at point c of Clause 7 of Article 24 of Decree No. 113/2024/NĐ-CP dated September 12, 2024 of the Government detailing certain provisions of the Law on Cooperatives) and receiving files for transferring undivided common assets and undivided common funds of cooperatives and cooperative federations when dissolved or bankrupted as prescribed in Article 21 of Decree No. 113/2024/NĐ-CP shall be implemented by the People's Committee at the commune level.

2. The task prescribed in Clause 1 of this Article shall be carried out according to the procedure for handling undivided common funds and undivided common assets of cooperatives and cooperative federations formed from state support as prescribed in Article 21 of Decree No. 113/2024/NĐ-CP.

Article 38. Tasks in implementing the reporting system on the operation status and state management of cooperative groups

1. The reporting tasks regarding the operation status of cooperative groups and state management over cooperative groups by the People's Committee at the district level as stipulated in Clause 2 and Clause 3 of Article 29 of Decree No. 77/2019/ND-CP shall be carried out by the People's Committee at the commune level.

2. The reporting system on the operation status of cooperative groups and state management over cooperative groups as prescribed in Article 29 of Decree No. 77/2019/ND-CP shall be implemented as follows:

a) Once a year before December 16 each year, the cooperative group shall truthfully, fully, and accurately report in writing the operation status of the cooperative group to the People's Committee at the commune where the cooperative group operates according to Model I.04 attached to Decree No. 77/2019/ND-CP. The data cut-off period for the report runs from December 15 of the previous year to December 14 of the reporting year.

b) No later than December 30 each year, the People's Committee at the commune shall aggregate and report the operation status of cooperative groups in the previous year within its commune area, combined with the report on the operation status of cooperatives (if any) to the People's Committee at the provincial level.

c) No later than January 30 each year, the People's Committee at the provincial level shall aggregate and report the operation status of cooperative groups in the previous year within its provincial area, combined with the report on the operation status of cooperatives (if any) to the Ministry of Finance.

d) Annually, the Ministry of Finance shall report to the Prime Minister on the situation of cooperative groups nationwide, combined with the report on the operation status of cooperatives (if any) and the implementation status of the reporting system on cooperative groups by relevant agencies, organizations, and individuals as prescribed in this Decree.

đ) Cooperative groups that have registered with the business registration authority shall not implement the reporting system to the People's Committee at the commune as prescribed in Point a of this Clause.

Article 39. Tasks in compiling the demand for support in developing infrastructure and equipment for cooperative groups, cooperatives, and cooperative federations

1. The tasks of the People's Committee at the district level and the People's Committee at the commune level in compiling the demand for investment support in developing infrastructure and equipment for cooperative groups, cooperatives, and cooperative federations as stipulated in Clause 7 of Article 13 of Decree No. 113/2024/ND-CP shall be carried out by the People's Committee at the commune level.

2. The procedure for compiling the demand for investment support in developing infrastructure and equipment using public investment capital managed by the People's Committee at the provincial level as stipulated in Clause 7 of Article 13 of Decree No. 113/2024/ND-CP shall be implemented as follows:

a) Based on the principles, criteria, and allocation quotas for public investment funds from the State budget for the subsequent phase issued by the competent authority and the directive on the preparation of the medium-term public investment plan for the subsequent phase issued by the Prime Minister, the People's Committee at the provincial level shall guide relevant agencies and units to guide cooperative groups, cooperatives, and cooperative federations within their jurisdiction to determine the demand and propose support for investment in developing infrastructure and equipment for cooperative groups, cooperatives, and cooperative federations from local-managed public investment funds in the subsequent phase's public investment plan.

b) Based on the registration of the demand for investment support for infrastructure and equipment development by cooperative groups, cooperatives, and cooperative federations under their management from public investment funds, within no more than ten working days, the People's Committee at the commune shall review and provide comments in writing to the cooperative groups, cooperatives, and cooperative federations informing them about the suitability of the proposal according to the regulations on principles, beneficiaries, criteria, conditions for benefit receipt, and development orientation in the phase. In cases where the proposal is consistent with the principles, beneficiaries, criteria, conditions for benefit receipt, and development orientation in the phase, the People's Committee at the commune shall compile the demand for support from cooperative groups, cooperatives, and cooperative federations under its management and send a written report to the Department of Finance.

c) Based on the registration of the demand for support by the People's Committee at the commune, the Department of Finance shall report to the People's Committee at the provincial level to assign the competent specialized agency under its direct administration or the People's Committee at the commune to prepare a proposal for the investment policy of projects supporting infrastructure and equipment development for cooperative groups, cooperatives, and cooperative federations in accordance with the provisions of this Decree on public investment and other related laws.

3. The support policy for investment in developing infrastructure and equipment as stipulated in Clause 8 of Article 13 of Decree No. 113/2024/ND-CP shall be implemented as follows:

The establishment, examination, decision on the investment policy, establishment, examination, decision on investment, and assignment of the medium-term and annual public investment plans from the central government budget for programs and projects as stipulated in Clause 6 of Article 13 of Decree No. 113/2024/ND-CP and Clause 2 of this Article shall be carried out in accordance with the laws on public investment and other related laws. In cases where programs and projects supporting investment in developing infrastructure and equipment for cooperative groups, cooperatives, and cooperative federations managed by the People's Committee at the provincial level are implemented on the same commune-level administrative unit and the People's Committee at the commune meets the requirements for experience, management capacity, and implementation capability, the Chairman of the People's Committee at the provincial level may consider and decide to entrust the People's Committee at the commune as the project investor.

Article 40. Tasks in the support process for cooperative groups, cooperatives, and cooperative unions

1. The tasks of the People's Committee at the district level and the People's Committee at the commune level in supporting cooperative groups, cooperatives, and cooperative unions are stipulated in Clause 4 and Clause 5 of Article 17 of Decree No. 113/2024/NĐ-CP, to be implemented by the People's Committee at the commune level.

2. The implementation procedures for the tasks specified in Clause 1 of this Article are as follows:

a) Within no more than ten days from the date of receiving the application file, the People's Committee at the commune level shall notify the cooperative group, cooperative, and cooperative union about the receipt of the application file according to Model No. 02 attached to Decree No. 113/2024/NĐ-CP;

b) Before June 30 each year, the People's Committee at the commune level shall compile the needs of cooperative groups, cooperatives, and cooperative unions within its jurisdiction and report to the People's Committee at the provincial level for consideration of support.

The People's Committee at the commune level shall provide information to relevant agencies and units capable of providing support upon request;

c) In cases where the commune has the capacity and resources to provide support, the People's Committee at the commune level shall consider and directly implement the support for cooperative groups, cooperatives, and cooperative unions within its authority.

3. Registration forms and notification templates for support for cooperative groups, cooperatives, and cooperative unions shall be implemented in accordance with the regulations of the Minister of Finance.

Chapter VII
DEFINITION OF AUTHORITY WHEN ORGANIZING LOCAL ADMINISTRATION AT TWO LEVELS IN THE FIELD OF STATE-OWNED ENTERPRISE DEVELOPMENT

Article 41. Authority related to converting public service organizations into joint-stock companies

1. The tasks and powers of the People's Committee at the district level as stipulated in Point d of Clause 1 of Article 2, Point b of Clause 1 of Article 8, Clause 5 of Article 39, and Clause 2 of Article 40 of Decree No. 150/2020/NĐ-CP dated December 25, 2020 of the Government on the conversion of public service organizations into joint-stock companies shall be implemented by the People's Committee at the provincial level.

2. The tasks and powers of the Chairman of the People's Committee at the district level as stipulated in Article 41 and Clause 5 of Article 45 of Decree No. 150/2020/NĐ-CP shall be implemented by the Chairman of the People's Committee at the provincial level.

Chapter VIII
DEFINITION OF AUTHORITY WHEN ORGANIZING LOCAL ADMINISTRATION AT TWO LEVELS IN THE FIELD OF SOCIAL POLICY CREDIT

Article 42. Authority to perform tasks and powers in the field of credit for the poor and other policy targets

1. The tasks and powers of the People's Committee at the district level as stipulated in Clause 1 of Article 25 of Decree No. 78/2002/NĐ-CP dated October 4, 2002 of the Government on credit for the poor and other policy targets shall be implemented by the People's Committee at the commune level.

2. The tasks and powers of the Chairman of the People's Committee at the district level as stipulated in Clause 1 of Article 26 of Decree No. 78/2002/NĐ-CP shall be implemented by the Chairman of the People's Committee at the commune level.

3. The tasks and powers of the Chairman of the People's Committee at the district level as stipulated in Clause 2 of Article 26 of Decree No. 78/2002/NĐ-CP shall be implemented by the Chairman of the People's Committee at the provincial level.

Article 43. Authority to perform tasks and powers in the field of handling risky debts at the Social Policy Bank

1. The tasks and powers of the labor, war invalids, and social affairs agency at the district level as stipulated in Clause 7 of Article 1 of Decision No. 08/2021/QĐ-TTg dated March 11, 2021 of the Prime Minister amending and supplementing certain provisions of the Regulation on Handling Risky Debts at the Social Policy Bank issued together with Decision No. 50/2010/QĐ-TTg dated July 28, 2010 of the Prime Minister shall be implemented by specialized agencies assigned by the People's Committee at the commune level.

2. The tasks and powers of primary healthcare facilities under the health insurance scheme at the district level and equivalent levels as stipulated in Clause 7 of Article 1 of Decision No. 08/2021/QĐ-TTg shall be implemented by primary healthcare facilities under the health insurance scheme at the provincial or commune level.

Chapter IX
IMPLEMENTING PROVISIONS

Article 44. Effective date of implementation

1. This Decree takes effect from July 1, 2025.

Clause 2. This Decree ceases to take effect from March 1, 2027, except in the following cases:

a) Ministries and ministerial-level agencies report to the Government to propose and obtain the National Assembly’s decision to extend the application period of this Decree in whole or in part.

b) Laws, resolutions of the National Assembly, ordinances, resolutions of the Standing Committee of the National Assembly, decrees, and resolutions of the Government, decisions of the Prime Minister that specify state management authority, responsibility, procedures, and formalities stipulated in this Decree, if adopted or promulgated from July 1, 2025 and become effective before March 1, 2027, then the corresponding provisions in this Decree shall cease to be effective from the date these legal documents come into effect.

3. During the period when the provisions of this Decree are in effect, if the provisions regarding state management authority, responsibility, procedures, and formalities in this Decree differ from those in related legal documents, they shall be implemented according to the provisions of this Decree.

4. The state budget shall ensure funding for regular operations for the tasks assigned to agencies and organizations when implementing the two-level local administration model.

5. For individual businesses, cooperative groups, cooperatives, and cooperative unions:

a) The business registration agency at the commune level shall have separate accounts and seals to carry out the task of registering individual businesses, cooperative groups, cooperatives, and cooperative unions;

b) People's Committees at all levels shall be responsible for ensuring sufficient human resources, funds, and other necessary conditions for the business registration agency at the commune level to fulfill the tasks and powers stipulated in this Decree.

6. If the People's Committee at the commune level does not organize specialized agencies, the People's Committee at the commune level shall perform the tasks of specialized agencies, financial management agencies, and asset management agencies for communal infrastructure markets as stipulated in this Decree.

7. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of the People's Committees at the provincial level, Chairmen of the People's Committees at the commune level, and related organizations and individuals shall be responsible for enforcing this Decree.

Article 45. Transitional Provisions

1. Transitional provisions for the division of authority in the field of state management over individual businesses, cooperative groups, cooperatives, and cooperative unions are as follows:

a) In cases where the application files for registering individual businesses, cooperative groups, cooperatives, and cooperative unions have been received but not yet approved by the business registration agency at the district level before the effective date of this Decree, they shall be handled according to the provisions of this Decree.

In the case where the registration dossier for a business household, cooperative group, cooperative, or cooperative federation has been approved by the Registration Authority at the district level but issues arise that need to be addressed after this Decree takes effect, the Registration Authority at the commune level where the business household, cooperative group, cooperative, or cooperative federation is located shall continue to handle such matters.

b) Business households, cooperative groups, cooperatives, and cooperative federations may continue to use the Certificate of Business Household Registration, Certificate of Cooperative Group Registration, Certificate of Cooperative Registration, and Certificate of Branch/Vice Office/Business Location Operation Registration that have already been issued.

Business households, cooperative groups, cooperatives, and cooperative federations shall update their address information on the Certificate of Business Household Registration, Certificate of Cooperative Group Registration, Certificate of Cooperative Registration, and Certificate of Branch/Vice Office/Business Location Operation Registration when there is a change in administrative boundaries, either upon request or simultaneously with the registration of changes or notifications of other changes in the business household, cooperative group, cooperative, or cooperative federation registration.

2. Transitional provisions for amended and supplemented regulations in the field of bidding to select investors are as follows:

a) For projects where the People's Committee at the district level is the inviting party before this Decree takes effect, the People's Committee at the provincial level shall assign specialized agencies, subordinate agencies under the provincial People's Committee, management boards of economic zones, or the People's Committee at the commune level to take over these projects after implementing the two-level local government organization model, thereby assuming the responsibilities of the inviting party according to the laws on bidding.

b) For projects where the Chairman of the Provincial People's Committee has delegated the Chairman of the District People's Committee to approve the tender invitation documents but has not yet done so by the time this Decree takes effect, the Chairman of the Provincial People's Committee shall approve the tender invitation documents or delegate the head of a specialized agency, subordinate agency under the provincial People's Committee, the Head of the Management Board of an Economic Zone, or the Chairman of the Commune People's Committee to take over these projects after implementing the two-level local government organization model, thereby approving the tender invitation documents.

c) For projects where the Chairman of the Provincial People's Committee has delegated the Chairman of the District People's Committee to approve the tender invitation documents but has already done so by the time this Decree takes effect, the agencies or units assigned by the Provincial People's Committee to take over these projects after implementing the two-level local government organization model shall continue to assume the responsibilities of the inviting party according to the provisions of point a of this clause.

d) For projects implemented in areas involving two or more communes, based on the specific conditions of each project, the Provincial People's Committee shall decide to assign specialized agencies, subordinate agencies under the Provincial People's Committee, or a Commune People's Committee to take over these projects after implementing the two-level local government organization model, thereby assuming the responsibilities of the inviting party; the Chairman of the Provincial People's Committee shall decide to delegate the Chairman of the Commune People's Committee to approve the tender invitation documents.

The District People's Committee currently assigned as the inviting party before this Decree takes effect must complete the handover of work, files, documents, and finances related to the bidding process for selecting investors to the agencies, organizations, or units assigned the task of taking over the projects specified in point a of this clause within the time limit stipulated by the Law on Organization of Local Government (amended).

đ) For investment projects using land that are still in the process of preparing and reviewing tender invitation documents but have not yet had the tender invitation documents approved by the time this Decree takes effect, the inviting party shall use the land plot, land fund, or land lot in all commune administrative areas where the project's works or components are located (excluding works or components along a route) during the period following the implementation of the two-level local government organization model, and the land plot, land fund, or land lot in the district administrative area for the reference period prior to the implementation of the two-level local government organization model as a reference when establishing criteria for evaluating land use efficiency in the tender invitation documents.

3. Transitional provisions for the division of authority to confirm the amount of compensation, support, and resettlement that can be deducted from the land use fee or land lease payment:

For projects in areas involving two or more communes that have already been approved by the District People's Committee for the compensation and land clearance plan, the Chairman of the Provincial People's Committee shall decide to assign agencies under the Provincial People's Committee or the Commune People's Committee to confirm the amount of compensation, support, and resettlement that can be deducted from the land use fee or land lease payment for the area within the commune./.