Decree No. 215/2013/ND-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

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to Decree No. 36/2012/NĐ-CP dated April 18, 2012, of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

At the proposal of the Minister of Finance;

The Government promulgates the Decree stipulating 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 (including: state budget, tax, fees, charges and other revenues of the state budget, national reserves, state assets, state financial funds, financial investment, corporate finance, cooperative and collective economic finance); customs; accounting; independent auditing; pricing; securities; insurance; financial service activities and other services within the scope of state management of the Ministry; representing the state's ownership interest in enterprises according to the provisions of 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 the Government's Decree No. 36/2012/NĐ-CP dated April 18, 2012 on the functions, tasks, powers, and organizational structure of Ministries, ministerial-level agencies, 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 Prime Minister strategies, plans, long-term, medium-term, and annual development plans for sectors under the Ministry's state management; draft decisions, directives, and other documents of the Prime Minister as prescribed by law.

3. Issuing decisions, directives, circulars within the scope of the Ministry's state management.

4. Directing, guiding, inspecting, and organizing the implementation of legal normative documents, policies, strategies, plans, and other legal documents within the scope of the Ministry's state management after their promulgation and approval; disseminating, popularizing, and educating about laws in areas under the Ministry's state management.

5. On state budget management:

a) Summarizing, preparing, and submitting to the Government the state budget estimate and the annual central budget allocation plan, the adjusted state budget estimate when necessary; coordinating with the Ministry of Planning and Investment to prepare the development expenditure budget, basic construction investment allocation plan, state credit support, share capital contribution, and joint venture funding from the central budget according to the law.

b) Preparing and submitting to the Government the plan for using the increased revenue of the central budget in cases where there is an increase in revenue compared to the approved estimate and the adjustment plan for reducing certain expenditures in cases where revenue does not meet the estimate; coordinating with the Ministry of Planning and Investment to prepare the plan for using the increased revenue for development expenditure according to the law.

c) Preparing and submitting to the Prime Minister the draft decision on assigning revenue and expenditure tasks to each Ministry, ministerial-level agency, government agency, and other central agencies; revenue and expenditure tasks, percentage (%) allocation for shared revenue items, and additional funding from the central budget for each province and centrally-administered city according to the State Budget Law.

d) Deciding on the use of the central budget reserve fund, the central financial reserve fund, and other financial reserve sources according to the law, either within its authority or by submitting to the Prime Minister for decision.

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

e) Guiding requirements, contents, and deadlines for preparing the state budget estimate; announcing inspection numbers regarding: Regular expenditure budget estimates in total and by sector for each Ministry, ministerial-level agency, government agency, and other central agencies; regular expenditure budget estimates for national target program management agencies; total revenue on the territory and local budget balance expenditure estimates (detailed regular expenditure) 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 assigned state budget estimates for each Ministry, ministerial-level agency, government agency, and other central agencies; guiding the management and operation of budgets by Ministries, sectors, and localities; directing and inspecting the performance of revenue and expenditure tasks by each Ministry, ministerial-level agency, government agency, and 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) Auditing the final accounts of revenue and expenditure of each Ministry, ministerial-level agency, government agency, and other central agencies; auditing local budget final accounts; auditing and approving the final accounts of investment capital for projects decided on by the National Assembly and permitted to be invested, and decided on by the Prime Minister; summarizing and submitting to the Government for submission to the National Assembly for approval the final consolidated state budget accounts.

l) Expenditure in advance from the central budget according to its authority or according to the decision of the competent authority for important and urgent tasks determined in the next year's budget but must be implemented immediately this year, not included in the budget and not covered by the reserve fund; coordinating with the Ministry of Planning and Investment to submit to the Prime Minister for advance expenditure for national projects and basic construction projects in Group A meeting the conditions prescribed by the law on investment and construction, currently being implemented and requiring accelerated progress.

m) Recover advanced budget expenditures from the central budget;

n) Taking the lead and coordinating with relevant Ministries and agencies to build 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's implementation of tax, fee, and other state budget revenue collection activities in accordance with the provisions of the law for tax agencies, customs, and other agencies assigned by the State to collect fees, charges, or other state budget revenues;

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

c) Decide within its authority or submit to the Prime Minister for decision matters concerning tax exemptions, reductions, refunds, arrears recovery, debt cancellation, fines, or the abolition of other forms of penalties imposed on violations of tax laws according to the provisions of the law and issues arising during the implementation of bilateral or multilateral international agreements on taxes;

d) Issue regulations on procedures and business processes for collecting and paying taxes, fees, charges, and other state budget revenues in accordance with the law; provide guidance on business operations such as tax declaration, tax calculation, tax payment, issuance of tax collection orders, and other related operations;

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

e) Evaluate the appropriateness of tax, fee, charge, and other state budget revenue policies with current mechanisms and policies and economic and social conditions at different periods to adjust, amend, or supplement them within its authority or recommend timely adjustments, amendments, or supplements to competent authorities;

7. Regarding management of the state budget fund, the national financial reserve fund, and other state financial funds:

a) Uniformly manage, direct, inspect, and be responsible for the state budget fund managed by the National Treasury; manage the national financial reserve fund and other state financial funds in accordance with the 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) Provide guidance on business operations for the collection, payment, disbursement, settlement of the state budget fund; handle violations of laws on the management of the state budget fund, the national financial reserve fund, and other state financial funds within its authority;

đ) Issue regulations on financial management systems for state financial funds; provide guidance, inspect, and supervise revenue and expenditure activities and handle violations of laws on financial systems for state financial funds within its authority;

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) Take the lead and coordinate with ministries and relevant agencies to develop and submit to the Government the list of national reserves, total levels of national reserves, and annual national reserve plans; prepare budgets and allocation plans for state budget funds for national reserves for ministries and sectors assigned to manage national reserves annually;

b) Take the lead and coordinate with ministries and relevant agencies to develop and issue national technical standards, economic and technical norms, and quality management for national reserve goods in accordance with the law;

c) Issue regulations on financial management systems, purchase and sale prices, costs of purchasing, selling, importing, exporting, storage, relief, and aid for national reserve goods;

d) Based on approved state budget estimates and national reserve plans, ensure financial resources for national reserve activities of ministries and sectors managing national reserves; review and consolidate final accounts for state budget expenditures on national reserves;

đ) Guide, inspect, and audit national reserve activities of ministries and sectors managing national reserves as prescribed;

e) Directly organize the management of national reserve goods in accordance with the law;

9. Regarding management of state assets:

a) Uniformly manage state assets; take the lead and coordinate with ministries, sectors, and localities to develop and submit to competent authorities for issuance legal regulatory documents on the management and use of state assets;

b) Take the lead in developing and issuing, or submitting to the Prime Minister for issuance, regulations on standards and norms for the use of state assets within its authority;

c) Decide within its authority or submit to the Prime Minister for decision matters concerning the procurement, recovery, reallocation, liquidation, sale, and transfer of ownership of state assets according to the law;

d) Specify management and use systems for state assets at agencies, units, and organizations in accordance with the law and the decentralization of the Government;

đ) Review draft standards, norms, and management and use systems for specialized state assets developed by central ministries and agencies before issuance;

e) Guide and inspect the implementation of legal provisions on the management and use of state assets; compile nationwide management and use situations of state assets, report to the Government to submit to the National Assembly;

10. On enterprise finance and state capital management in enterprises:

a) Develop and submit to the Government or the Prime Minister for issuance within its authority financial management systems for enterprises, financial supervision mechanisms for various types of enterprises under all economic components; financial mechanisms and policies serving ownership conversion, restructuring of state-owned enterprises, converting public service units into enterprises, and public service unit corporatization; financial mechanisms serving cooperative and collective economy development policies; management and use mechanisms for state capital invested in enterprises; management and use mechanisms for enterprise support 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 reviewing state capital investment and financial support for enterprises and monitor and supervise state investment in enterprises after approval by competent authorities and resolve policies when restructuring state-owned enterprises according to the law.

d) Monitor, compile the situation of state capital management and usage, analyze and evaluate the current financial status and business efficiency of state-owned enterprises, Groups, and State Corporations in accordance with the provisions of the law;

đ) Compile, analyze, assess, and develop plans to adjust state funds and reserves for economic groups and state corporations; handle issues related to state capital at enterprises according to the delegation of authority from the Government;

e) Compile and report to the Government on the business performance and public service tasks assigned to state-owned enterprises nationwide, and their financial situations; review the financial reports of state economic groups when requested by the Prime Minister;

g) Exercise rights and obligations as the representative owner of state capital at the State Capital Investment Corporation, enterprises under the Ministry of Finance, and other financial funds in accordance with the law;

h) Decide on the appointment, commendation, and disciplinary actions for Financial Controllers at state economic groups in accordance with the law;

11. Regarding government domestic and foreign borrowing, public debt, national external debt, and international aid sources:

a) Develop and submit to the Government or the Prime Minister for issuance within their authority policies and regulations on government domestic and foreign borrowing, public debt, and national external debt in accordance with the law;

b) Lead the development of long-term strategies, goals, and directions for raising and using borrowed capital and managing public debt during each five-year period; medium-term management programs; systems of indicators to monitor government debt, public debt, national external debt, and detailed annual borrowing and repayment plans of the Government for approval by competent authorities;

c) Assist the Government in uniformly managing the state's borrowing and repayment activities, public debt, and foreign borrowing and repayment; manage the finances of foreign loans by the Government including Official Development Assistance (ODA), preferential loans, commercial loans, and the issuance of government bonds abroad; manage and supervise debt indicators (public debt, national external debt, government debt, local government debt, and corporate debt);

d) Organize the raising of funds for the state budget and investment through the issuance of treasury bills, government bonds domestically and internationally, and from other legitimate financial sources;

đ) Represent the "Borrower" side of the Government and the Socialist Republic of Vietnam, except for loans where the State Bank of Vietnam is authorized to negotiate and sign; organize negotiations and signing of foreign loan agreements for the Government according to the division of labor by the Government and the Prime Minister; coordinate with the Ministry of Planning and Investment to develop and submit to the Prime Minister for approval lists of programs and projects to be allocated or re-lent all or part of the foreign loans obtained by the Government; organize re-lending for approved programs and projects; guide, inspect, and supervise the disbursement process and management and use of foreign loans by the Government;

e) Lead the development of plans to allocate funds for repaying foreign debts from the state budget; coordinate with the Ministry of Planning and Investment to compile and establish plans for disbursing ODA funds and annual matching funds from the budget for ODA programs and projects;

g) Implement guarantees and manage government guarantees for localities, enterprises, and credit organizations borrowing funds according to the law; guarantee the issuance of construction bonds and local government bonds to raise domestic capital;

h) Review and approve foreign borrowings of state economic groups and wholly state-owned limited liability companies according to the law;

i) Guide and implement the repayment of government loans from the state budget, fulfill the guarantor's obligations, and manage the Debt Repayment Reserve Fund;

k) Compile and periodically report to the Prime Minister the situation of government borrowing, use of borrowed funds, and repayment of public debt and national external debt according to the law;

l) Uniformly manage international aid sources; organize the receipt, distribution, and financial management of international aid sources according to the Government's regulations;

m) Serve as the central point for compiling and publishing information on government debt, public debt, and national external debt;

12. Regarding accounting and auditing:

a) Develop and submit to competent authorities for issuance policies on development, accounting and auditing regulations (including independent auditing and internal auditing), reporting and financial transparency;

b) Issue regulations on principles, standards, professional methods and practices in accounting and auditing; qualifications and conditions for accountants, chief accountants, auditors, practicing auditors, and practicing accountants; standards and conditions for establishing accounting and auditing service enterprises;

c) Issue and revoke certificates of eligibility to operate auditing services for auditing enterprises, and registration certificates for practicing auditors; suspend the operation of auditing services according to the law;

d) Guide, inspect, and supervise the implementation of laws on accounting and auditing, professional practices in accounting and auditing, and handle violations in the implementation of laws on accounting and independent auditing, professional practices in accounting and auditing; provide final opinions on disagreements and disputes 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 approval plans for the establishment, suspension of operations, dissolution, or conversion of ownership forms, operational methods, and organizational models of Securities Exchanges and Securities Depository Centers;

c) Issuing or revoking the Business License for securities companies, investment fund management companies, investment securities funds, securities companies, issuers of securities to the public, and securities depository organizations and service providers in accordance with the provisions of the law;

d) Inspect and supervise the activities of organizations related to the issuance, trading, and provision of securities services;

đ) Take the lead and coordinate with relevant agencies to apply necessary measures to ensure that securities market activities occur safely, effectively, and in compliance with the law;

14. State management of insurance:

a) Developing and submitting to the Government for issuance mechanisms and policies to develop the insurance market;

b) Issuing or revoking the Business License for insurance enterprises and insurance brokerage enterprises; permits for foreign insurance enterprises and insurance brokerage enterprises to establish representative offices in Vietnam;

c) Inspecting and supervising the activities of insurance enterprises, insurance brokerage enterprises, and related organizations and individuals;

d) Taking the lead and coordinating with relevant agencies to apply necessary measures to ensure that insurance market activities are effective and in compliance with the law;

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

a) Building and submitting to the Government and the Prime Minister for approval planning, issuing mechanisms, policies, and organizational models for lottery operations, betting, casinos, and electronic games with rewards;

b) Issuing and guiding the implementation of regulatory legal documents on lottery operations, betting, casinos, and electronic games with rewards;

c) Inspecting, supervising, and handling violations of the law in the implementation of legal regulations on lottery operations, betting, casinos, and electronic games with rewards; issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Lottery Operations, Betting, Casinos, and Electronic Games with Rewards in accordance with current laws;

d) Building and submitting to the Government for issuance state credit investment policies, export credit policies, and other preferential credit policies of the State as prescribed by law;

đ) Guiding and inspecting the implementation of the financial mechanism of the State Bank of Vietnam, state commercial banks, the Social Policy Bank, the Vietnam Development Bank, the Deposit Insurance Corporation of Vietnam, the Vietnam Social Security, and other financial funds as prescribed by law;

e) Guiding, inspecting, and supervising financial service organizations, tax advisory services, valuation services, and other services under the management of the Ministry;

16. Regarding customs:

a) Building and submitting to the Government for issuance specific regulations on customs procedures, customs inspection and supervision, conditions for registration and operation of customs agents, responsibilities of state agencies at border gates, activities of bonded warehouses, duty-free warehouses, post-clearance inspections;

b) Issuing within its authority guiding and directing documents for the implementation of customs inspection and supervision, post-clearance inspections, anti-smuggling measures, and customs statistics as prescribed by law;

c) Organizing, guiding, directing, inspecting, and being responsible for the implementation of customs tasks according to the Customs Law and other legal regulations; inspecting and handling according to its authority violations of customs laws;

17. Regarding pricing:

a) Develop and submit to the Government and the Prime Minister for approval and implementation of annual, five-year, and ten-year price control guidelines; planning for the development of valuation services;

b) Building and submitting to the Government for issuance regulations on price management decentralization, pricing mechanisms for goods and services priced by the State; taking the lead and coordinating with ministries, sectors, provincial people's committees to check price formation factors for goods and services within their jurisdiction as prescribed by law;

c) Taking the lead and coordinating with ministries and related agencies to build and submit to competent authorities for decision-making prices for goods and services listed in the State-priced goods and services list; defining common pricing methods for goods and services for ministries, sectors, localities, production and business organizations to formulate pricing plans and serve as a basis for reviewing pricing plans, checking price formation factors; coordinating with ministries and sectors to guide pricing methods for goods and services within the decision-making authority of ministries and sectors;

d) Taking the lead and coordinating with related agencies to build and submit to competent authorities for adjustment of the list of goods and services subject to price stabilization; the list of items to be established with price stabilization funds;

đ) Taking the lead and coordinating with related agencies to build and submit to the Government for decision-making policies and measures for price stabilization; guiding and organizing the implementation of price stabilization measures as prescribed by law;

e) Reviewing pricing plans built by ministries, agencies, state-owned enterprises and submitted to the Government and the Prime Minister for decision; monitoring and supervising pricing of goods and services within the pricing authority of ministries and sectors; inspecting and reviewing land prices according to legal provisions on pricing; directing and guiding the implementation of pricing policies and decisions on asset, goods, and service prices issued or approved by the Government and the Prime Minister;

g) Deciding on the prices of assets, goods, and services within the State-priced list; guiding the determination of specific price levels for goods and services after competent state authorities have set minimum prices, maximum prices, and price ranges as prescribed by law;

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

i) Defining appraisal standards, issuing and revoking appraisal certificates; issuing, revoking certificates of eligibility for appraisal service businesses, suspending appraisal service businesses; performing state management functions over appraisals as prescribed by law;

k) Taking the lead and coordinating with ministries and related agencies to define specific lists of goods and services requiring price registration and declaration; guiding procedures, processes, and documentation for price registration and declaration within their authority as prescribed by law and supervising implementation;

l) Guiding, inspecting, and controlling the implementation of legal provisions on price management and appraisal;

18. Organizing and directing the implementation of information technology applications and statistical work in areas under the Ministry's administrative management;

19. Regarding international cooperation:

a) Implementing international cooperation in areas under the Ministry's administrative management as prescribed by law;

b) Develop plans and organize negotiations on draft bilateral and multilateral international treaties regarding taxes (export taxes, import taxes, double taxation avoidance and other types of taxes as prescribed by law), financial services, accounting, auditing, customs, and other financial areas pursuant to the authorization of the Government;

c) Negotiate and sign international treaties on finance pursuant to the authorization of the President and the Government; represent the Government of Vietnam at bilateral and multilateral international financial forums as assigned by the Government;

20. Organize and direct the implementation of scientific research plans, the application of scientific and technological advancements in management within the sectors under the Ministry's jurisdiction in accordance with the provisions of law;

21. Decide on specific policies and measures and direct the implementation of operational mechanisms for public service organizations within the sectors under the Ministry's jurisdiction in accordance with the provisions of law; manage and direct the activities of affiliated non-profit organizations under the Ministry;

22. Administer state affairs concerning the activities of associations and non-governmental organizations within the sectors under the Ministry's jurisdiction in accordance with the provisions of law;

23. Conduct inspections, audits, handle complaints and accusations; prevent and combat corruption; practice thrift and prevent waste in the use of allocated assets and funds; 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 provisions of 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, staff structure by occupational titles and number of employees in public service units; decide on rotation, transfer, appointment, dismissal, removal from office, commendation, disciplinary actions; welfare policies; training and development of cadres, civil servants, and staff within the scope of authority as prescribed by law;

26. Manage and organize the implementation of financial work, state assets, development investment, and construction throughout the sector under the Ministry's jurisdiction in accordance with the provisions of 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 Tax Policy.

6. Department of Banking and Financial Organization Finance.

7. Department of Accounting Systems and Auditing;

8. Department of International Cooperation.

9. Legal Affairs Department.

10. Department of Organization and Cadres.

11. Department of Motivation and Commendation;

12. Inspectorate.

13. Office (with representation in Ho Chi Minh City);

14. State Asset Management Bureau;

15. Directorate of Debt Management and External Finance;

16. Directorate of Insurance Supervision and Management;

17. Directorate of Pricing Management.

18. Directorate of Information Technology and Financial Statistics.

19. Directorate of Corporate Finance.

20. Planning and Finance Bureau.

21. General Department of Taxation.

22. General Department of Customs.

23. National Reserve Administration.

24. State Treasury.

25. Securities Commission.

26. Institute of Financial Strategy and Policy;

27. Vietnam Financial Times.

28. Financial Magazine.

29. School for Financial Cadre Training.

In this Article, organizations specified from Clause 1 to Clause 25 are administrative bodies assisting the Minister in performing state management functions; organizations specified from Clause 26 to Clause 29 are non-profit organizations serving state management under the Ministry;

The State Budget Department shall be organized into five divisions, the Investment Department into four divisions, the Administrative and Public Service Finance Department into four divisions, the Tax Policy Department into five divisions, the Banking and Financial Organization Finance Department into four divisions, the Accounting System and Auditing Department into five divisions, the International Cooperation Department into four divisions, the Legal Affairs Department into six divisions, and the Cadre and Civil Servant Organization Department into six divisions;

The Minister of Finance shall submit to the Prime Minister for issuance decisions specifying the functions, tasks, powers, and organizational structures 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 non-profit organizations under the Ministry;

Article 4. Transitional Provisions

The General Department of Taxation, the General Department of Customs, the General Department of National Reserves, the State Treasury, and the Securities Commission shall continue to perform their functions, tasks, and powers as currently prescribed until the Prime Minister decides on their functions, tasks, powers, and organizational structures;

Article 5. Effective Date

This Decree takes effect from February 15, 2014, and replaces Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structures of the Ministry of Finance;

Article 6. Responsibility for Implementation

The Minister of Finance, ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, and chairpersons of provincial and centrally-administered city People's Committees are responsible for implementing this Decree./.