Decree No. 14/2023/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance

DECREE

REGULATIONS ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE

Pursuant to the Law on the Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on the Organization of the Government and the Law on the Organization of Local Authorities dated November 22, 2019;

Pursuant to Decree No. 123/2016/NĐ-CP dated September 1, 2016 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies; Decree No. 101/2020/NĐ-CP dated August 28, 2020 of the Government amending and supplementing certain provisions of Decree No. 123/2016/NĐ-CP dated September 1, 2016 of the Government;

At the proposal of the Minister of Finance;

The Government promulgates this Decree to stipulate the functions, tasks, powers, and organizational structure of the Ministry of Finance.

Article 1. Position and Functions

The Ministry of Finance is an agency of the Government, performing the function of state management over: finance and budget (including: state budget; state treasury; public debt; tax; fees, charges, and other revenues of the state budget; national reserves; state financial funds; financial investment; corporate finance; cooperative and collective economy finance; public assets according to the law); customs; accounting; independent auditing; price; securities; insurance; financial service activities and other services under the state management of the ministry; representing the state ownership interest in enterprises under the ministry according to the law.

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

The Ministry of Finance performs the tasks and powers prescribed in Decree No. 123/2016/NĐ-CP dated September 1, 2016 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies; Decree No. 101/2020/NĐ-CP dated August 28, 2020 of the Government amending and supplementing certain provisions of Decree No. 123/2016/NĐ-CP and the following specific tasks and powers:

1. Submitting to the Government draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government according to the annual legislative program and plan of the ministry that has been approved and projects, programs assigned by the Government, Prime Minister.

2. Submitting to the Government, Prime Minister strategies, plans, medium-term and long-term development plans, annual plans for the fields under the state management of the ministry; draft decisions, directives, and other documents of the Prime Minister according to the law.

3. Issuing circulars, decisions, directives, and other documents within the scope of its state management.

4. Directing, guiding, inspecting, and organizing the implementation of legal regulations, policies, strategies, plans, and other legal documents under the state management of the ministry after their issuance and approval; disseminating, popularizing, and educating the law on the fields under the state management of the ministry.

5. On state budget management:

a) Compiling, preparing, and submitting to the Government the five-year national financial plan, three-year national financial-budget plan; the state budget estimate and the central budget allocation plan annually according to the State Budget Law; adjusting the five-year national financial plan, three-year financial-budget plan, state budget estimate, and central budget allocation plan when necessary; taking the lead in examining and proposing the total amount of regular expenditure for national target programs during the process of drafting and submitting to the competent authority; balancing and allocating regular expenditure annually to implement after the Program is approved; taking the lead in examining and compiling the estimates of spending tasks outside the scope of the Public Investment Law according to the State Budget Law, related legal documents, and the approval of the competent authority; coordinating with the Ministry of Planning and Investment to compile the medium-term and annual national public investment plan according to the law;

b) Building and submitting to the Government proposals for additional budget revenue estimates, proposals for the allocation and use of additional revenue and savings from the central budget, and proposals for adjusting the state budget estimate according to the law;

c) Building and submitting to the Prime Minister draft decisions assigning revenue and expenditure tasks for each ministry, ministerial-level agency, government-affiliated agency, and other central agencies; revenue and expenditure tasks, percentage (%) distribution for shared revenue items, and supplementary amounts from the central budget for each province and centrally-administered city according to the State Budget Law;

d) Deciding within its authority or submitting to the Prime Minister for decision on using the central budget reserve fund, the central financial reserve fund, and other financial reserve sources according to the law;

đ) Taking the lead and coordinating with ministries, ministerial-level agencies, government-affiliated agencies, other central agencies, provincial People's Committees in building and submitting to the Government, Prime Minister regulations or regulations within their authority on allocation standards and financial expenditure systems, standards, and norms according to the State Budget Law;

e) Guiding requirements, contents, deadlines for compiling the five-year financial plan, three-year financial-budget plan, annual state budget estimate; announcing the check number for state budget revenue estimates, total amount, and each area of regular expenditure for ministries, government-affiliated agencies, and other central agencies; regular expenditure estimates for national target programs for program management agencies; total state budget revenue in the locality and local budget balance estimates for each province and centrally-administered city;

g) Organize the implementation of the state budget, manage the central budget according to their authority; monitor and urge the implementation of budget estimates at all levels;

h) Inspecting the allocation of state budget estimates assigned to ministries, ministerial-level agencies, government-affiliated agencies, and other central agencies; guiding the management and operation of the budget for ministries, sectors, and localities; directing and inspecting the implementation of state budget revenue and expenditure tasks by ministries, ministerial-level agencies, government-affiliated agencies, other central agencies, and localities;

i) Organize and direct the accounting and settlement of the state budget and report periodically on the implementation of revenue and expenditure budget forecasts according to the law;

k) Review and consolidate the final accounts of ministries, ministerial-level agencies, government agencies, and other central agencies; consolidate the final accounts of local budgets in accordance with the provisions of the State Budget Law; consolidate and submit to the Government for submission to the National Assembly for approval the final settlement of the state budget;

l) Advance budget expenditures from the central budget according to their authority or according to the decision of the competent authority as prescribed by the State Budget Law and guiding documents;

m) Recover advanced budget expenditures from the central budget;

n) Take the lead in reporting to the Government on the disbursement and final settlement of plans, programs, and public investment projects; submit to the competent authority for issuance or issue according to the prescribed authority regulations on management, payment, and final settlement of projects using public investment capital;

o) Prepare the national financial report across the country and report to the competent state agency as prescribed by law;

p) Take the lead and coordinate with relevant agencies to develop and submit to the Government for decision on financial policies and measures within the assigned scope to control and combat inflation or deflation in the economy;

6. On tax, fee, and other revenue management of the state budget:

a) Uniformly manage, direct, and inspect the organization and implementation of tax collection, fee, and other revenue collection activities of the state budget in accordance with the provisions of the law for tax authorities, customs, and other agencies entrusted by the state with the task of collecting fees, charges, or other revenues of the state budget;

b) Take the lead and coordinate with related agencies to develop and submit to the competent authority for issuance, guide, and inspect the implementation of legal regulatory documents on taxes, fees, charges, land use fees, land lease fees, water surface lease fees, house sale and lease fees, stamp duties, and other revenues of the state budget as prescribed by law;

c) Decide according to the authority or submit to the Prime Minister for decision on tax exemptions, reductions, refunds, arrears recovery, debt cancellation, fines, and other revenues of the state budget or abolish other forms of penalties against violations of tax laws as prescribed by law and issues arising during the implementation of bilateral or multilateral international agreements on taxes;

d) Issue regulations on procedures and business processes for tax, fee, and charge collection and payment activities of the state budget as prescribed by law; guide business processes such as tax declaration, tax calculation, tax payment, issuance of tax collection orders, and other related business processes;

đ) Inspect and monitor sources of state budget revenue, compliance with legal provisions on state budget revenue collection and payment, and handle according to the authority violations of tax, fee, and charge laws and other state budget revenues as prescribed by law;

e) Evaluate the appropriateness of tax, fee, and charge policies and other state budget revenues with current mechanisms and policies and economic and social conditions in each period to adjust, amend, and supplement according to the authority or recommend the competent authority to promptly adjust, amend, and supplement;

7. On state budget fund, state reserve fund, non-budget state financial fund management, and state treasury management:

a) Uniformly manage, direct, inspect, and be responsible for the state budget fund and state treasury at the State Treasury; manage the state reserve fund and non-budget state financial funds as prescribed by law;

b) Organize the implementation of state budget expenditures according to the approved budget and conditions stipulated by state budget laws;

c) Control, settle, pay out, and finalize accounts for state budget expenditures through the State Treasury system according to legal provisions;

d) Guide business processes for state budget fund collection and payment, settlement, and reporting; handle according to the authority violations of laws on state budget fund management, state reserve fund, and non-budget state financial funds;

đ) Issue regulations on financial management systems for non-budget state financial funds; guide, inspect, and supervise revenue and expenditure activities and handle according to the authority violations of laws on financial systems for non-budget state financial funds;

e) Inspect the implementation of business processes for printing, minting, and destroying currency and inspect the management of state foreign exchange reserves implemented by the State Bank of Vietnam as prescribed by the Government;

8. On national reserve management:

a) Chair and coordinate with relevant ministries and agencies to build and submit to competent authorities for approval the list, detailed list of goods in the national reserve, total level of the national reserve, and national reserve plan;

b) Issue national technical standards, economic-technical norms, and quality management for national reserve goods and national reserve warehouse standards (excluding national reserve warehouse standards of the Ministry of Public Security and the Ministry of Defense) as prescribed by law;

c) Issue regulations on financial management systems, maximum purchase prices, minimum selling prices, compensation prices for damage to national reserve goods, and costs for purchasing, selling, importing, exporting, storage, insurance, relief, support, and aid for national reserve goods as prescribed by law;

d) Based on the state budget estimate and approved national reserve plan, ensure financial resources for national reserve activities of ministries and sectors managing national reserve goods; review and consolidate the final accounts of the state budget allocated for national reserves;

đ) Conduct specialized inspections and audits on national reserves in accordance with the law;

e) Organize the implementation of legal provisions on national reserve management, storage, import, export, purchase, sale, and rotation of goods in the national reserve;

9. On state asset management:

a) Uniformly manage state assets in accordance with the law; take the lead and coordinate with ministries, sectors, and localities to develop and submit to the competent authority for issuance legal regulatory documents on state asset management, use, and exploitation, and requisition and conscription of assets as prescribed by law;

b) Take the lead and issue according to the authority or submit to the Government, Prime Minister for issuance regulations on standards and norms for state asset use;

c) Decide according to the authority or submit to the Prime Minister for decision on procurement, establishment of ownership, transfer, exploitation, recovery, reallocation, liquidation, sale, and transfer of state assets as prescribed by law;

d) Announce the list of goods and services subject to centralized procurement at the national level according to the authority and the timeline decided by the Prime Minister; take the lead and coordinate with related agencies to guide the implementation of centralized procurement as prescribed by law;

đ) Participate in opinions on the proposal to use state assets for joint ventures and cooperation; the proposal to exploit state assets in accordance with the law on state asset management and use.

e) Guide, inspect the implementation of legal provisions on the management and use of state assets in accordance with the law; compile the situation of managing and using state assets nationwide, report to the Government for submission to the National Assembly.

10. Regarding corporate finance, collective economic finance, cooperative finance, and state capital management in enterprises:

a) Develop and submit to the Government or the Prime Minister for issuance according to their authority the financial management system for various types of enterprises under all forms of ownership; supervision mechanisms regarding finance for state-owned enterprises and enterprises with state capital; financial mechanisms and policies serving ownership conversion, restructuring of state-owned enterprises, converting public service units into enterprises, and equitizing public service units; financial mechanisms serving policies for developing collective economies and cooperatives; management and supervision mechanisms for state capital investment in enterprises; management and utilization mechanisms for sources of support for enterprises, collective economic organizations, and cooperatives from the state budget and other state funds;

b) Guide and inspect the implementation of the state's financial mechanisms and policies for enterprises;

c) Take the lead or participate in appraising state capital investments and financial support provided to enterprises, and monitor and supervise the implementation of state investments in enterprises after approval by competent authorities; resolve policies when restructuring state-owned enterprises in accordance with the law;

d) Organize the implementation of supervision over state capital investment in enterprises by representative bodies of owners in accordance with the law;

đ) Coordinate with representative bodies of owners to establish and implement plans for supervising enterprises; supervise by topic or at the request of the Government or the Prime Minister; propose solutions to representative bodies of owners regarding enterprise investment activities, capital management, and utilization;

e) Monitor and supervise the management and use of capital and assets, analyze and warn about enterprises showing signs of financial instability, and evaluate the production and business efficiency of state-owned enterprises including economic groups, state-owned corporations, and enterprises with state capital in accordance with the law;

g) Exercise rights and responsibilities as the representative owner of state capital in enterprises in accordance with the law and the delegation and decentralization of the Government and the Prime Minister;

h) Compile, analyze, and assess and develop plans for adjusting state capital and funds of economic groups and state corporations, and handle issues related to state capital in enterprises according to the delegation of the Government;

i) Compile and report to the Government on the effectiveness of production and business operations and the fulfillment of tasks assigned to provide public goods services; on investment activities and state capital utilization in enterprises nationwide; on the restructuring, equitization, and divestment situation nationwide; review specific financial reports of economic groups and state corporations upon request by the Prime Minister;

k) Compile, propose solutions, and report to the Government on investment activities, capital management, and utilization in enterprises nationwide;

11. Regarding debt management, domestic and foreign debt repayment of the Government, public debt, national foreign debt, and international aid sources for Vietnam and Vietnam's lending and aid to foreign countries:

a) Develop and submit to the Government or the Prime Minister for issuance according to their authority policies and systems for managing domestic and foreign debt repayment of the Government, public debt, and national foreign debt in accordance with the law;

b) Lead the development and monitoring of public debt safety indicators, five-year debt repayment strategies and plans, three-year debt management programs, and annual debt repayment plans of the Government, annual limits for borrowing and lending back, and annual government guarantee limits, and submit them for approval by competent authorities;

c) Assist the Government in uniformly managing state affairs concerning borrowing and repaying public debt; manage finances for the Government's foreign loans including Official Development Assistance (ODA), preferential loans, and commercial loans;

d) Organize the raising of funds for the state budget and development investment through the issuance of debt instruments, signing loan agreements domestically and internationally, and from other legitimate sources.

đ) Represent the "Lender" side of the Government for foreign government loans; represent the "Borrower" side of the Government and the Socialist Republic of Vietnam; organize negotiations and signing of framework agreements, international treaties, and loan agreements for the Government according to the delegation of the Government and the Prime Minister; coordinate with the Ministry of Planning and Investment to submit proposals for ODA and preferential loan projects for approval by competent authorities; participate in appraising investment policies, programs, and projects using ODA and foreign preferential loans according to authority; take the lead in determining domestic financial mechanisms for foreign loan projects; organize lending back for approved programs and projects; guide, inspect, and supervise the disbursement and financial management of government foreign debt and aid;

e) Lead the development of plans for allocating funds for foreign debt repayment from the state budget; coordinate with the Ministry of Planning and Investment to compile and develop plans for disbursing ODA and preferential loan funds, and annual matching funds from the state budget for ODA programs and projects;

g) Implements guarantees and manages government guarantees for enterprises and policy banks in accordance with the provisions of the law;

h) Guides and organizes the repayment of government loans from the state budget; fulfills guarantee obligations; manages the Debt Repayment Accumulation Fund;

i) Uniformly manage state finances for foreign aid sources for Vietnam and Vietnam's lending and aid to foreign countries; implement state financial management for foreign aid sources in accordance with the Government's regulations;

k) Serves as the focal point for compiling and publishing information on debt indicators and public debt figures in accordance with the law on public debt management;

12. Regarding accounting and auditing:

a) Develop and submit to competent authorities for issuance strategies and policies for developing accounting and auditing activities, accounting and auditing regulations (including independent auditing and internal auditing), reporting systems, and financial and budget transparency;

b) Issues regulations on principles, standards, professional methods, and practices of accounting and auditing;

c) Submit to competent authorities for issuance of accounting standards, conditions for accountants, chief accountants, auditors, practicing auditors, practicing accountants; standards, conditions for establishment of accounting service enterprises, independent auditing enterprises;

d) Issue, reissue, adjust, revoke business operation permits for accounting services, independent auditing services; registration certificates for practicing accounting and auditing; suspend operations of accounting services, independent auditing services and suspend business operations of accounting services, independent auditing services in accordance with laws;

đ) Guide, inspect, supervise implementation of laws on accounting, auditing, accounting service activities, independent auditing activities; independent accounting and auditing practices and handle violations in implementing laws on accounting, auditing, independent accounting and auditing practices; provide opinions on disputes and conflicts regarding accounting and independent auditing;

13. State management of securities and securities markets:

a) Develop and submit to the Government for issuance of policies to develop the securities market;

b) Develop and submit to the Prime Minister for decision on establishment, dissolution, operational models, ownership forms, functions, rights and obligations of the Vietnam Stock Exchange and its subsidiaries, and the Vietnam Securities Depository and Central Depository Corporation;

c) Issue, reissue, extend, adjust, revoke securities business licenses, certificates of practice and related certificates; approve changes, suspensions, cancellations related to securities business and securities markets in accordance with laws;

d) Manage, supervise, inspect securities business and securities markets; manage securities service activities in accordance with laws;

đ) Takes the lead and coordinates with relevant agencies to apply measures to ensure security and safety in the securities market;

14. State management of insurance:

a) Develop and submit to the Government for issuance of legal normative documents on insurance business; develop strategies, plans, and policies to develop the insurance market;

b) Issue, adjust or revoke Licenses for establishment and operation for insurance companies, reinsurers, branches of foreign non-life insurance companies in Vietnam, insurance brokers, mutual insurance organizations; issue and manage activities of representative offices of foreign insurance companies, foreign insurance brokers in Vietnam;

c) Inspect and supervise activities of insurance companies, branches of foreign non-life insurance companies in Vietnam, insurance brokers and related organizations and individuals;

d) Takes the lead and coordinates with relevant agencies to apply necessary measures to ensure that insurance market activities comply with the law;

đ) Manages the use of the Insurance Policyholder Protection Fund;

e) Organize information dissemination; build databases and forecast the situation of the insurance market.

15. Regarding financial management of financial organizations and financial services:

a) Develop and submit to the Government, Prime Minister for issuance of policies on government capital mobilization, local government capital mobilization, and enterprise capital mobilization under the Ministry of Finance's state management scope in accordance with laws; establish mechanisms, policies and implement issuance, reissuance, adjustment, extension and revocation of Certificates of Eligibility for Business Operations for credit rating enterprises, voluntary supplementary pension fund management enterprises, and financial intermediaries operating in the financial market under the Ministry of Finance's state management scope in accordance with laws;

b) Develop and submit to competent authorities for issuance of strategic guidelines, mechanisms, and policies and organizational models for lottery sales, betting, casinos, and electronic games with prizes in accordance with laws;

c) Issue and guide implementation of legal normative documents on lottery sales, betting, casinos, and electronic games with prizes;

d) Inspect, supervise, and handle violations of laws in implementing laws on lottery sales, betting, casinos, and electronic games with prizes; issue, reissue, adjust, extend and revoke Certificates of Eligibility for Business Operations for lottery sales, betting, casinos, and electronic games with prizes in accordance with current laws;

đ) Develop and submit to the Government for issuance of investment credit policies, state policy credit in accordance with laws;

e) Guide implementation of the financial mechanism of the State Bank of Vietnam, state commercial banks, Social Policy Bank, Vietnam Development Bank, Deposit Insurance Corporation of Vietnam, Asset Management Company of Credit Institutions of Vietnam, Vietnam Social Security, and other state financial funds outside the budget in accordance with laws;

g) Guide, inspect, and supervise financial service organizations, tax advisory services, valuation services, and other services under the Ministry of Finance's state management scope in accordance with laws.

16. Regarding customs:

a) Develop and submit to the Government, the Prime Minister for issuance specific regulations on customs procedures, customs inspection, and supervision; prevention and combat of smuggling and illegal transportation of goods across borders;

b) Issue guiding documents within authority for customs inspection and supervision procedures; organize implementation of tax laws on exported and imported goods; prevent smuggling and customs statistics in accordance with laws;

c) Organize, guide, direct, inspect and be responsible for implementation of customs tasks in accordance with the Customs Law and other laws; inspect and handle according to authority violations of customs laws.

17. Regarding pricing:

a) Develop and submit to the Government, Prime Minister for approval and organization of annual, five-year, and ten-year price control guidance; strategies and plans for development of the valuation profession in Vietnam;

b) Develop and submit to the Government for issuance of regulations on price management delegation, price management mechanisms for goods and services priced by the state; take the lead and coordinate with ministries, sectors, provincial People's Committees to inspect price formation factors for goods and services within their authority in accordance with laws;

c) Chair and coordinate with relevant ministries and agencies to develop and submit to the competent authority for decision on pricing goods and services listed in the State pricing directory; prescribe general pricing methods for goods and services so that ministries, sectors, localities, production and business organizations can formulate pricing plans and serve as the basis for reviewing such plans and examining price-forming factors; coordinate with ministries and sectors to guide pricing methods for goods and services within their pricing authority;

d) Chair and coordinate with relevant agencies to develop and submit to the competent authority for adjustment of the list of goods and services subject to price stabilization; the list of items eligible for a price stabilization fund and the list of goods and services subject to price declaration;

đ) Chair and coordinate with relevant agencies to develop and submit to the Government for decision on policies and measures for price stabilization; guide and organize the implementation of price stabilization measures in accordance with the law;

e) Review pricing plans developed by ministries, agencies, state-owned enterprises and submitted to the Government and Prime Minister for decision; monitor, supervise, and coordinate in pricing goods and services within the pricing authority of ministries and sectors; inspect and review land prices in accordance with the law on pricing; direct and guide the implementation of pricing policies and measures and decisions on asset, goods, and service prices issued or approved by the Government and Prime Minister;

g) Decide on prices of assets, goods, and services listed in the State pricing directory within its authority; guide the determination of specific prices for goods and services after the competent state agency has prescribed minimum and maximum prices or price ranges in accordance with the law;

h) Guide the organization of price negotiation. Organize price negotiation in accordance with the law;

i) Submit to the competent authority for the establishment of appraisal standards for pricing;

k) Issue, revoke certificates of eligibility to operate price appraisal services, suspend operations of price appraisal services; perform state management functions over price appraisal in accordance with the law;

l) Chair and coordinate with relevant ministries and agencies to specify the detailed list of goods and services required to be registered and declared; guide procedures, formalities, and documentation for registering and declaring prices within the authority stipulated by law and supervise implementation;

m) Guide, inspect, and control the implementation of laws on price management and price appraisal;

n) Appraise the value of state assets according to the division of labor by the Government and Prime Minister;

18. Organize and direct the implementation of information technology applications, digital transformation, and statistical work in areas under the ministry's state management;

19. Regarding international cooperation:

a) Implement international cooperation in areas under the ministry's state management in accordance with the law;

b) Develop proposals, negotiate, and implement tax, financial service, accounting, auditing, customs, and other financial matters in international treaties and agreements according to the President's, Government's, and Prime Minister's decisions;

c) Organize the signing and implementation of international financial treaties and agreements according to the President's, Government's, and Prime Minister's decisions;

d) Represent Vietnam at bilateral and multilateral financial forums according to the Government's assignment;

20. Organize and direct the implementation of scientific research plans, application of scientific and technological advancements in management in areas under the ministry's state management in accordance with the law;

21. Decide on specific policies and measures and direct the implementation of operational mechanisms for public service organizations in areas under the ministry's state management in accordance with the law; manage and direct activities of affiliated public institutions;

22. Manage state affairs concerning the activities of associations and non-governmental organizations in areas under the ministry's state management in accordance with the law;

23. Conduct inspections, investigations, handle complaints and reports; prevent and combat corruption; practice thrift and combat waste in the management and use of assigned assets and funds; inspect and monitor the enforcement of financial laws; handle or recommend competent authorities to handle violations of financial management systems, budgets, and other areas under the ministry's jurisdiction according to the law;

24. Regarding administrative reform:

a) Develop and submit to the Government for issuance of programs to innovate financial management mechanisms serving administrative reforms in each period;

b) Decide and direct the implementation of the ministry's administrative reform program according to the goals and content of the State administrative reform program approved by the Prime Minister;

25. Manage organizational structures, civil servant quotas; job positions, civil servant structure by rank, and staff structure by occupational title in public institutions; decide on rotation, transfer, appointment, dismissal, commendation, disciplinary action; personnel policies; training and development of cadres, civil servants, and staff within its authority according to the law;

26. Manage and organize the implementation of financial, state asset, development investment, and construction work throughout the sector under the ministry's state management in accordance with the law;

27. Perform other tasks and exercise other powers delegated by the Government and Prime Minister and stipulated by the law;

Article 3. Organizational Structure

1. Department of State Budget;

2. Department of Investment;

3. Department of Defense, Public Security, and Special Finance (Department I);

4. Department of Administrative and Public Service Finance;

5. Department of Banking and Financial Organization Finance;

6. Department of International Cooperation.

7. Legal Affairs Department;

8. Department of Organization and Cadre Management.

9. Inspectorate;

10. Office;

11. Department of Tax Policy, Fee, and Charge Supervision Management;

12. State Asset Management Department;

13. Debt and Foreign Financial Management Department;

14. Insurance Supervision and Management Department;

15. Accounting and Auditing Supervision and Management Department;

16. Price Management Department;

17. Information Technology and Financial Statistics Department;

18. Enterprise Finance Department;

19. Planning and Finance Department;

20. General Department of Taxation;

21. General Department of Customs;

22. National Reserve Administration;

23. State Treasury;

24. Securities Commission;

25. Institute of Strategy and Policy on Finance;

26. Vietnam Finance Times;

27. Finance Magazine;

28. Finance Cadre Training School;

The organizations specified from Clause 1 to Clause 24 of this Article are administrative organizations assisting the Minister in performing state management functions; the organizations specified from Clause 25 to Clause 28 of this Article are public service organizations serving state management under the ministry.

The State Budget Department has 4 divisions, the Administrative and Public Financial Affairs Department has 4 divisions, the Investment Department has 4 divisions, the Banking and Financial Organization Finance Department has 4 divisions, the Legal Affairs Department has 5 divisions, the Cadre and Civil Servant Organization Department has 7 divisions, and the International Cooperation Department has 4 divisions.

The Minister of Finance shall submit to the Prime Minister for issuance of decisions stipulating the functions, tasks, powers, and organizational structure of the General Department of Taxation, the General Department of Customs, the General Department of National Reserves, the State Treasury, the Securities Commission, and the list of other public service units under the ministry.

Article 4. Transitional Provisions

The Tax Policy Department continues to perform its functions and tasks according to current laws until the Minister of Finance issues a Decision stipulating the functions, tasks, powers, and organizational structure of the Tax Policy Management and Supervision Department, fees, and charges.

Article 5. Effective Date

1. This Decree takes effect from May 15, 2023.

2. This Decree replaces Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.

Article 6. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial and centrally governed city People's Committees are responsible for implementing this Decree.