Decision No. 1901/QD-BTC On the publication of administrative procedures under the financial sector

List of administrative procedures related to financial management, state assets, and investment in Vietnam classified by implementation level (central, provincial/city, grassroots) and specific fields such as accounting, auditing, state asset management, national reserves, investment, and financial statistical computing.

Số hiệu1901/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýVũ Văn Ninh
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcFinancial Miscellaneous
Ngày ban hành10/08/2009
Ngày áp dụng10/08/2009
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

List of administrative procedures related to financial management, state assets, and investment in Vietnam classified by implementation level (central, provincial/city, grassroots) and specific fields such as accounting, auditing, state asset management, national reserves, investment, and financial statistical computing.

Đối tượng áp dụng

State agencies, economic organizations, public service units, and enterprises involved in the financial-budgetary sector, state asset management, national reserves, investment, and financial statistical computing.

Các điểm cốt lõi

  • Approve the tender procurement plan for state assets
  • Auction sale of national reserve goods
  • Final settlement of completed projects using state capital
  • Issue budget-related unit codes
  • Register for initial public offering
  • Determine land use fees and lease payments

🌐 Tác động xã hội từ văn bản này

  • Optimize public financial management and enhance the efficiency of state capital utilization
  • Improve the tender procurement process for state assets
  • Ensure transparency in the auction sale of national reserve goods
  • Support accounting units to operate in accordance with the law
  • Strengthen management and efficient use of state assets
  • Establish a financial statistical database for state management

❓ Câu hỏi thường gặp

Which procedure is related to the auction sale of national reserve goods?

There are two procedures related to this: Auction sale of national reserve goods (in cases where the starting price of a single asset is below one billion VND) and Auction sale of national reserve goods (in cases where the starting price of a single asset is from one billion VND to less than five billion VND).

Who approves the tender procurement plan for state assets?

The People's Committee of the province approves the tender procurement plan for state assets of public service units and non-administrative units under the authority of the provincial People's Committee.

Which agency determines the land use fee?

The tax authority is responsible for determining the land use fee.

Toàn văn

MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------------------------

Decision No.: 1901/QD-BTC

Hanoi, August 10, 2009

 

Pursuant to …;

Regarding the publication of administrative procedures under the financial sector

THE MINISTER OF FINANCE

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 30/QD-TTg dated January 10, 2007 of the Prime Minister approving the Project on Simplifying Administrative Procedures in State Management Fields for the period 2007-2010;
Pursuant to Decision No. 07/QD-TTg dated January 4, 2008 of the Prime Minister approving the Implementation Plan for the Project on Simplifying Administrative Procedures in State Management Fields for the period 2007-2010;
Pursuant to the guidance of the Prime Minister regarding the publication of administrative procedures within the scope of management functions of the Ministry of Finance as stated in Official Letter No. 1071/TTg-TCCV dated June 30, 2009;
Considering the proposal of the Head of the Working Group implementing Project 30 of the Ministry of Finance,

DECISION:

Article 1. Annexed hereto is the set of administrative procedures under the financial sector. The tax, treasury, customs, and securities sectors will be published separately according to separate decisions.

1. In cases where the administrative procedures mentioned in this Decision are amended, supplemented, or abolished by competent state authorities after the effective date of this Decision, and new administrative procedures are issued, such procedures shall be implemented in accordance with the provisions of the competent state authorities and must be updated for publication.

2. In cases where administrative procedures are issued by competent state authorities but not included in this Decision, they shall be implemented in accordance with the provisions of the competent state authorities and must be updated for publication.

Article 2. The Working Group implementing Project 30 of the Ministry of Finance shall take the lead and coordinate with relevant units to regularly update and submit to the Minister for publication the administrative procedures mentioned in Clause 1, Article 1 of this Decision. The deadline for updating or removing these administrative procedures shall not exceed ten days from the date the document stipulating the administrative procedure becomes effective.

As for the administrative procedures mentioned in Clause 2, Article 1 of this Decision, the Working Group implementing Project 30 of the Ministry of Finance shall take the lead and coordinate with relevant units to submit to the Minister for publication within ten days from the date of discovery that the administrative procedure has not been published.

Article 3. This Decision shall take effect from the date of signing.

Article 4. The Head of the Working Group implementing Project 30, the Director of the Office, the Heads of the Legal Department, the Information Technology and Statistics Department of the Ministry of Finance, and the Heads of related units shall be responsible for implementing this Decision./.

 

To be sent to:
- Prime Minister (for signature)
- Ministry of Finance Reforming Administrative Procedures
- Ministry of Planning and Investment Portal;
- As in Article 4;
- Ministry of Finance website;
- Archive VT, PC

THE MINISTER

(signed)

Vu Van Ninh

 

Serial number

NAME OF ADMINISTRATIVE PROCEDURE

INDUSTRY, SECTOR

IMPLEMENTING AUTHORITY

I. CENTRAL-LEVEL ADMINISTRATIVE PROCEDURES

A. Price Management Sector

1

Registration of prices of enterprises within the scope managed by the Government, Prime Minister, Ministries, and sectors

Price Management

Directorate of Price Management

2

Registration of prices of enterprises within the scope managed by Ministries and sectors

Price Management

Directorate of Price Management

3

Investigation, control, and handling of monopoly and collusive monopoly prices within the authority of the Ministry of Finance

Price Management

Directorate of Price Management

4

Negotiation of prices proposed by buyers (for goods and services within the authority of the Ministry of Finance)

Price Management

Directorate of Price Management

5

Negotiation of prices proposed by sellers (for goods and services within the authority of the Ministry of Finance)

Price Management

Directorate of Price Management

6

Negotiation of prices proposed by both buyers and sellers (for goods and services within the authority of the Ministry of Finance)

Price Management

Directorate of Price Management

7

Negotiation of prices requested by the Prime Minister, Heads of Ministries, and agencies under the Government

Price Management

Directorate of Price Management

8

Appraisal of pricing plans carried out by the Ministry of Finance

Price Management

Directorate of Price Management

9

Determination of prices within the authority of the Ministry of Finance

Price Management

Directorate of Price Management

10

Initial declaration of prices of goods and services received by the Ministry of Finance

Price Management

Directorate of Price Management

11

Re-declaration of prices received by the Ministry of Finance

Price Management

Directorate of Price Management

12

Registration for the first examination to obtain a price appraisal certificate

Price Management

Directorate of Price Management

13

Registration for examination to obtain a price appraisal certificate for citizens holding a price appraisal practice certificate issued by foreign organizations recognized by the Ministry of Finance

Price Management

Directorate of Price Management

14

Registration for the first examination to obtain a price appraisal certificate for foreigners holding a price appraisal practice certificate issued by foreign organizations recognized by the Ministry of Finance

Price Management

Directorate of Price Management

15

Registration for subsequent examinations to obtain a price appraisal certificate

Price Management

Directorate of Price Management

16

Renewal of a price appraisal certificate

Price Management

Directorate of Price Management

17

Issuance of a renewed price appraisal certificate due to loss or damage

Price Management

Directorate of Price Management

18

Registration for initial price appraisal practice

Price Management

Directorate of Price Management

19

Registration for subsequent price appraisal practice

Price Management

Directorate of Price Management

B. Inspection and Audit Sector

20

Citizen reception procedure

Inspection and Audit

Financial Inspection

21

Procedure for handling and resolving citizen complaints at the first level

Inspection and Audit

Financial Inspection

22

Procedure for handling and resolving citizen complaints at the second level

Inspection and Audit

Financial Inspection

23

Procedure for handling and resolving citizen reports

Inspection and Audit

Financial Inspection

C. Organization and Cadre Sector

24

Submission of application for civil servant recruitment, probationary civil servant recruitment

Organization and Cadre

Department of Organization and Cadres

25

Recruitment of civil servants

Organization and Cadre

Department of Organization and Cadres

26

Recruitment of civil servants

Organization and Cadre

Department of Organization and Cadres

27

Recruitment of probationary civil servants

Organization and Cadre

Department of Organization and Cadres

28

Submission of application for recruitment of civil servants

Organization and Cadre

Department of Organization and Cadres

D. Insurance Sector

29

Issuance of license for representative offices of foreign insurance companies and insurance brokerage companies

Financial Services, Financial Funds

Insurance Supervision and Management Department

30

Issuance of licenses for establishment and operation of insurance companies and insurance brokerage companies

Financial Services, Financial Funds

Insurance Supervision and Management Department

31

Approval and approval of changes to actuarial experts

Financial Services, Financial Funds

Insurance Supervision and Management Department

32

Extension of operations of representative offices of foreign insurance companies and insurance brokerage companies

Financial Services, Financial Funds

Insurance Supervision and Management Department

33

Approval of transfer of insurance contracts

Financial Services, Financial Funds

Insurance Supervision and Management Department

34

Approval of insurance products

Financial Services, Financial Funds

Insurance Supervision and Management Department

35

Amendment and supplementation of licenses for establishment and operation of insurance companies and insurance brokerage companies in case of cessation of branch or representative office operations

Financial Services, Financial Funds

Insurance Supervision and Management Department

36

Amendment and supplementation of licenses for establishment and operation of insurance companies and insurance brokerage companies in case of division, separation, merger, consolidation, or conversion of companies

Financial Services, Financial Funds

Insurance Supervision and Management Department

37

Amendment and supplementation of licenses for establishment and operation of insurance companies and insurance brokerage companies in case of company name change

Financial Services, Financial Funds

Insurance Supervision and Management Department

38

Amendment and supplementation of licenses for establishment and operation of insurance companies and insurance brokerage companies in case of opening branches or representative offices

Financial Services, Financial Funds

Insurance Supervision and Management Department

39

Amendment and supplementation of licenses for establishment and operation of insurance companies and insurance brokerage companies in case of transfer of shares or equity contributions accounting for 10% or more of the charter capital

Financial Services, Financial Funds

Insurance Supervision and Management Department

40

Amending and supplementing the license for establishment and operation of insurance enterprises and insurance brokerage enterprises in cases of increasing or decreasing the charter capital.

Financial Services, Financial Funds

Insurance Supervision and Management Department

41

Amending and supplementing the license for establishment and operation of insurance enterprises and insurance brokerage enterprises in cases of changing the main office location, branch, representative office location.

Financial Services, Financial Funds

Insurance Supervision and Management Department

42

Amending and supplementing the license for establishment and operation of insurance enterprises and insurance brokerage enterprises in cases of changing the Chairman, General Director (Director).

Financial Services, Financial Funds

Insurance Supervision and Management Department

43

Amending and supplementing the license for establishment and operation of insurance enterprises and insurance brokerage enterprises in cases of changing the content, scope, and duration of operations.

Financial Services, Financial Funds

Insurance Supervision and Management Department

44

Changing the content of the Representative Office license of foreign insurance enterprises and insurance brokerage enterprises.

Financial Services, Financial Funds

Insurance Supervision and Management Department

45

Ceasing operations of the Representative Office of foreign enterprises and foreign insurance brokerage enterprises.

Financial Services, Financial Funds

Insurance Supervision and Management Department

E. Finance and Banking

46

Amending and supplementing the Certificate of Eligibility to Operate Lottery Business.

Financial Services, Financial Funds

Department of Banking Financial Institutions and Financial Organizations.

47

Issuing the Certificate of Eligibility to Operate Lottery Business.

Financial Services, Financial Funds

Department of Banking Financial Institutions and Financial Organizations.

F. Accounting and Auditing

48

Amending and supplementing the accounting system applicable to foreign-invested enterprises.

Financial Services, Financial Funds

Department of Accounting and Auditing System.

49

Registering the use of currency units for enterprises and organizations with foreign investment.

Financial Services, Financial Funds

Department of Accounting and Auditing System.

50

Procedures and deadlines for appointing chief accountants or accounting supervisors for budget revenue and expenditure units at the central level.

Financial Services, Financial Funds

Department of Accounting and Auditing System.

51

Procedures and deadlines for appointing chief accountants or accounting supervisors for first-level accounting units under the central government, public service units established by state agencies that are self-balancing income and expenditure under the central government.

Financial Services, Financial Funds

Cadre Organization Department (Ministry's agency, agency equivalent to a ministry), Cadre Organization Board or equivalent department (government agency).

52

Registering to take the Certified Public Accountant examination (first attempt).

Financial Services, Financial Funds

Ministry of Finance (State Examination Council for Certified Public Accountants and Certified Practicing Accountants).

53

Registering to take the Certified Public Accountant examination (retake).

Financial Services, Financial Funds

Ministry of Finance (State Examination Council for Certified Public Accountants and Certified Practicing Accountants).

54

Registering to take the Certified Practicing Accountant examination (first attempt).

Financial Services, Financial Funds

Ministry of Finance (State Examination Council for Certified Public Accountants and Certified Practicing Accountants).

55

Registering to take the Certified Practicing Accountant examination (retake).

Financial Services, Financial Funds

Ministry of Finance (State Examination Council for Certified Public Accountants and Certified Practicing Accountants).

56

Registering the list of practicing certified public accountants.

Financial Services, Financial Funds

Ministry of Finance (State Examination Council for Certified Public Accountants and Certified Practicing Accountants).

57

Registering to take the Certified Public Accountant examination for those who already have a foreign Certified Public Accountant certificate.

Financial Services, Financial Funds

Ministry of Finance (State Examination Council for Certified Public Accountants and Certified Practicing Accountants).

58

Registering to take the Certified Public Accountant examination for those who already have a Certified Practicing Accountant certificate.

Financial Services, Financial Funds

Ministry of Finance (State Examination Council for Certified Public Accountants and Certified Practicing Accountants).

59

Registering to audit organizations issuing securities, listed organizations, and securities trading organizations.

Financial Services, Financial Funds

of the State Securities Commission

G. State Asset Management Field

60

Procedure and formalities for transferring state assets at agencies, organizations, and units under the authority of the Ministry of Finance.

State Asset Management.

State Asset Management Agency.

61

Procedure and formalities for transferring state assets at agencies, organizations, and units under the authority of ministries, agencies equivalent to ministries, and government agencies.

State Asset Management.

State Asset Management Agency.

62

Procedure and formalities for selling and transferring state assets at agencies, organizations, and units under the authority of the Ministry of Finance.

State Asset Management.

State Asset Management Agency.

63

Procedure and formalities for selling and transferring state assets at agencies, organizations, and units under the authority of ministries, agencies equivalent to ministries, and government agencies.

State Asset Management.

State Asset Management Agency.

64

Procedure and formalities for liquidating state assets at agencies, organizations, and units under the authority of the Ministry of Finance.

State Asset Management.

State Asset Management Agency.

65

Procedure and formalities for liquidating state assets at agencies, organizations, and units under the authority of ministries, agencies equivalent to ministries, and government agencies.

State Asset Management.

State Asset Management Agency.

66

Procedure for handling assets of projects using state budget funds when the project ends.

State Asset Management.

State Asset Management Agency.

67

Procedure for organizing and handling state-owned real estate and land assets managed and used by administrative agencies, public service units, state-owned companies, and limited liability companies wholly owned by the state.

State Asset Management.

State Asset Management Agency.

H. Administrative and Public Services

68

Approving procurement plans for state assets of public service units and non-administrative units under the authority of the Ministry of Finance.

Finance and Budget.

Department of Administrative and Public Services.

69

Approving procurement plans for state assets of public service units and non-administrative units under the authority of ministries, agencies equivalent to ministries, and government agencies.

Finance and Budget.

State Agencies (ministries, agencies equivalent to ministries, government agencies, other central agencies, heads of public scientific and technological organizations).

70

Approving tender documents for procurement of state assets of public service units and non-administrative units under the authority of the Ministry of Finance.

Finance and Budget.

Department of Administrative and Public Services.

71

Approving tender documents for procurement of state assets of public service units and non-administrative units under the authority of ministries, agencies equivalent to ministries, and government agencies.

Finance and Budget.

State Agencies (ministries, agencies equivalent to ministries, government agencies, other central agencies, heads of public scientific and technological organizations).

72

Approving the results of procurement tenders for state assets of public service units and non-administrative units under the authority of the Ministry of Finance.

Finance and Budget.

Department of Administrative and Public Services.

73

Approving the results of procurement tenders for state assets of public service units and non-administrative units under the authority of ministries, agencies equivalent to ministries, and government agencies.

Finance and Budget.

State Agencies (ministries, agencies equivalent to ministries, government agencies, other central agencies, heads of public scientific and technological organizations).

I. State Budget.

74

Preparing local budget estimates.

Finance and Budget.

State Budget Department

75

Preparing budget estimates for central agencies.

Finance and Budget.

State Budget Department

76

Allocating the central budget.

Finance and Budget.

State Budget Department

J. National Reserve.

77

Auctioning national reserve goods (in cases where a single asset has a starting price of 5 billion VND or more).

Finance and Budget.

National Reserve Corporation.

L. Investment.

78

Reviewing the allocation plan for construction investment capital (funds from government bonds).

Finance and Budget.

Investment Department

79

Reviewing the allocation plan for investment capital and investment-oriented public expenditure funds from the state budget.

Finance and Budget.

Investment Department

80

Finalizing completed projects using central government state funds.

Finance and Budget.

Investment Department

81

Finalizing completed projects using state funds approved by the National Assembly for permission to invest and by the Prime Minister for investment decisions.

Finance and Budget.

Investment Department

M. Information Technology and Financial Statistics.

82

Issuing unit codes related to the budget for budgetary units (state budget users, other units related to the budget under the central budget).

Finance and Budget.

Department of Information Technology and Financial Statistics.

83

Issuing budget-related unit codes for investment construction projects during the investment preparation phase (the project investors in the investment preparation phase included in the annual capital plan from state budget funds and ODA funds assigned annually at the central government level).

Finance and Budget.

Department of Information Technology and Financial Statistics.

84

Issuing budget-related unit codes for investment construction projects during the implementation phase (the project investors in the implementation phase included in the annual capital plan from state budget funds and ODA funds assigned annually at the central government level).

Finance and Budget.

Department of Information Technology and Financial Statistics.

85

Issuing budget-related unit codes for investment construction projects transitioning phases (from the "investment preparation" phase to the "project implementation" phase) - (in cases where the project investors transition phases following decisions on subsequent project phases, at the central government level).

Finance and Budget.

Department of Information Technology and Financial Statistics.

N. Foreign Finance and International Cooperation

86

Loan disbursement procedures for foreign loan and grant funds of the Government

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

87

Reviewing plans to handle problematic projects or those unable to repay loans (where the recommendations come from consolidation agencies)

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

88

Procedures for approving non-project grants within the approval authority of Ministers, Heads of ministerial-level agencies, and provincial/municipal People's Committees (grants from foreign non-governmental organizations, projects with less than $500,000 in capital, grants valued under $200,000)

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

89

Reviewing plans to handle problematic projects or those unable to repay loans when the creditor is the re-lending entity

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

90

Procedures for reviewing requests to withdraw ODA funds

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

91

Reviewing plans to handle problematic projects or those unable to repay loans (where the recommendations come from the project investor or managing agency)

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

92

Approving non-project grants within the approval authority of the Prime Minister (grants from foreign non-governmental organizations)

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

93

Procedures for issuing and managing government guarantees for foreign loans

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

94

Procedures for confirming in-kind and service aid within the country

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

95

Procedures for confirming monetary aid

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

96

Procedures for confirming imported goods aid

Foreign Finance and International Cooperation

State Debt Management and Foreign Finance Department

O. Corporate Finance

97

Allocation, settlement of financial support for surplus labor due to restructuring of state-owned enterprises

Corporate Finance

Corporate Finance Department

98

Registration for initial public offerings at stock exchanges and securities trading centers under the authority of Ministries and ministerial-level agencies

Corporate Finance

of the State Securities Commission

99

Allocation, payment, and settlement of water resource fee subsidies under the authority of the Ministry of Finance

Corporate Finance

Corporate Finance Department

100

Determination and announcement of enterprise value under the authority of Ministries and ministerial-level agencies

Corporate Finance

Corporate Finance Department

101

Approval of privatization plans under the decision-making authority of Ministries and ministerial-level agencies

Corporate Finance

Corporate Finance Department

II. ADMINISTRATIVE PROCEDURES IMPLEMENTED BY PROVINCES

 

A. Price Management Sector

1

Price registration procedures for economic groups, holding companies, joint-stock companies, and limited liability companies with over 50% state ownership in their charter capital within the scope of the Provincial Finance Departments

Price Management

Provincial Finance Department

2

Investigation, supervision, and handling of monopoly and collusive monopoly pricing according to the authority of the Provincial Finance Department

Price Management

Provincial Finance Department

3

Price negotiation procedures initiated by buyers (for goods and services within the authority of the Provincial Finance Department)

Price Management

Provincial Finance Department

4

Price negotiation procedures initiated by sellers (for goods and services within the authority of the Provincial Finance Department)

Price Management

Provincial Finance Department

5

Price negotiation procedures initiated by both buyers and sellers (for goods and services within the authority of the Provincial Finance Department)

Price Management

Provincial Finance Department

6

Price negotiation procedures upon request of the Chairman of the People's Committee

Price Management

Provincial Finance Department

7

Appraisal of price plans conducted by the Provincial Finance Department

Price Management

Provincial Finance Department

8

Price determination procedures within the authority of the Provincial Finance Department

Price Management

Provincial Finance Department

9

Initial price declaration procedures received by the Provincial Finance Department

Price Management

Provincial Finance Department

10

Re-declaration of prices received by the Provincial Finance Department

Price Management

Provincial Finance Department

11

Issuance of licenses for appraisal firms under the Provincial Finance Department's authority

Price Management

Provincial Planning and Investment Department

B. Banking Finance

12

Business registration for debt collection services

Financial Services, Financial Funds

Provincial People's Committees of centrally-administered cities

Accounting and Auditing

13

Conditions for issuing a Business Registration Certificate for auditing services

Financial Services, Financial Funds

Department of Planning and Investment of provinces and cities

D. State Asset Management Field

14

Procedure and formalities for transferring state assets at agencies, organizations, units under the authority of the Provincial People's Committee

State Asset Management.

Provincial Finance Department

15

Procedure and formalities for selling state assets at agencies, organizations, units under the authority of the Provincial People's Committee

State Asset Management.

Provincial Finance Department

16

Procedure and formalities for liquidating state assets at agencies, organizations, units under the authority of the Provincial People's Committee

State Asset Management.

Provincial Finance Department

17

Procedure to determine the value of land use rights to be included in the asset value of organizations granted land use rights without payment of land use fees by the State

State Asset Management.

Provincial Finance Department

E. Administrative Services

18

Approving the procurement plan for state assets of public service units, non-administrative units under the authority of the Provincial People's Committee, centrally governed cities

Finance and Budget.

Provincial People's Committee

19

Approving tender documents for the procurement of state assets of public service units, non-administrative units under the authority of the Provincial People's Committee, centrally governed cities

Finance and Budget.

Provincial People's Committee

20

Approving the results of the tender for the procurement of state assets of public service units, non-administrative units under the authority of the Provincial People's Committee, centrally governed cities

Finance and Budget.

Provincial People's Committee

F. Investment

21

Finalizing accounts for completed projects using state capital under the authority of the Provincial People's Committee

Finance and Budget.

Provincial Finance Department

G. Information Technology and Financial Statistics

22

Issuing budget-related unit codes for budgetary units (state budget-funded units, other units with budget relations belonging to provincial budgets)

Finance and Budget.

Provincial Finance Department

23

Issuing budget-related unit codes for budgetary units (state budget-funded units, other units with budget relations belonging to district, county, town budgets; village, ward, town budgets)

Finance and Budget.

Provincial Finance Department

24

Issuing budget-related unit codes for basic construction investment projects during the preparatory stage (project investors in the preparatory stage within the annual capital plan from state budget funds, ODA funds assigned annually, belonging to provincial, central city budgets)

Finance and Budget.

Provincial Finance Department

25

Issuing budget-related unit codes for basic construction investment projects during the preparatory stage (project investors in the preparatory stage within the annual capital plan from state budget funds, ODA funds assigned annually, belonging to district, county, town budgets; village, ward, town budgets)

Finance and Budget.

Provincial Finance Department

26

Issuing budget-related unit codes for basic construction investment projects during the implementation stage (project investors in the implementation stage within the annual capital plan from state budget funds, ODA funds assigned annually, belonging to provincial, central city budgets)

Finance and Budget.

Provincial Finance Department

27

Issuing budget-related unit codes for basic construction investment projects during the implementation stage (project investors in the implementation stage within the annual capital plan from state budget funds, ODA funds assigned annually, belonging to district, county, town budgets; village, ward, town budgets)

Finance and Budget.

Provincial Finance Department

28

Supplementing information on project phase changes for basic construction investment projects (from "preparation" phase to "implementation" phase) that have registered budget usage codes (provincial, centrally governed cities)

Finance and Budget.

Provincial Finance Department

29

Supplementing information on project phase changes for basic construction investment projects (from "preparation" phase to "implementation" phase) that have registered budget usage codes (districts, counties, towns; villages, wards)

Finance and Budget.

Provincial Finance Department

F. Corporate Finance

30

Registering the initial public offering of shares at the Ho Chi Minh City Stock Exchange, Hanoi Stock Exchange under the authority of the Provincial People's Committee, centrally governed cities

Corporate Finance

Ho Chi Minh City Stock Exchange, Hanoi Stock Exchange

31

Determining and announcing enterprise value under the authority of the Provincial People's Committee, centrally governed cities

Corporate Finance

People's Committees of provinces, centrally governed cities

32

Issuing, paying, finalizing subsidy water fee expenses under the authority of the Provincial People's Committee, centrally governed cities

Corporate Finance

Provincial Finance Department

33

Approving privatization plans under the decision-making authority of the Provincial People's Committee, centrally governed cities

Corporate Finance

People's Committees of provinces, centrally governed cities

III. ADMINISTRATIVE PROCEDURES IMPLEMENTED BY OTHER AUTHORITIES

A. Accounting, Auditing

1

Procedures and deadlines for appointing chief accountants or accounting supervisors for first-level accounting units in localities

Financial Services, Financial Funds

Office of the People's Committee at the same level

2

Procedures and deadlines for appointing chief accountants or accounting supervisors for second and third-level accounting units

Financial Services, Financial Funds

The authorized body appoints Deputy Heads of Units

3

Procedures and deadlines for appointing chief accountants or accounting supervisors for accounting units managed by People's Councils at all levels

Financial Services, Financial Funds

Office of the People's Council at the same level

4

Procedures for signing contracts to hire chief accountants

Financial Services, Financial Funds

Administrative State Authority with the right to approve

5

Procedures for dismissing, replacing the Chief Accountant or the person in charge of accounting, terminating the contract with the hired Chief Accountant

Financial Services, Financial Funds

Administrative State Authority with the right to approve

B. State Asset Management Field

6

Procedure for determining land use fees

State Asset Management.

Tax Authority

7

Procedure for exempting or reducing land lease fees, surface water lease fees

State Asset Management.

Tax Authority

8

Procedure for determining land lease fees, surface water lease fees (collectively referred to as land lease fees)

State Asset Management.

Tax Authority

C. National Reserves

9

Auctioning national reserve goods (in cases where the starting price of a single asset is less than 1 billion VND)

Finance and Budget.

National Reserve Area or Organization with the function of auctioning assets authorized

10

Auctioning national reserve goods (in cases where the starting price of a single asset is from 1 billion VND to less than 5 billion VND)

Finance and Budget.

National Reserve Area or Organization with the function of auctioning assets authorized

D. Investment

11

Finalizing accounts for completed projects using state capital under the authority of the District People's Committee

Finance and Budget.

Financial Department

 

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118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Hết hiệu lực
1901/QĐ-BTC
Decision No. 1901/QD-BTC On the publication of administrative procedures under the financial sector
In effect

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.