Joint Circular No. 220/2015/TTLT-BTC-BNV guiding the functions, tasks, powers, and organizational structure of the Department of Finance under the People's Committee of provinces and centrally governed cities and the Financial Planning Division under the People's Committee of districts, counties, provincial cities, and towns.

JOINT CIRCULAR

GUIDELINES ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE DEPARTMENT OF FINANCE UNDER THE PEOPLE'S COMMITTEE OF PROVINCES AND MUNICIPALITIES DIRECTLY UNDER THE CENTRAL GOVERNMENT AND THE FINANCE AND PLANNING DEPARTMENT UNDER THE PEOPLE'S COMMITTEES OF DISTRICTS, COUNTIES, TOWNS, AND MUNICIPALITIES UNDER PROVINCES

On the basis of Government Decree No. Decree No. 36/2012/NĐ-CP dated April 18, 2012 At the proposal of stipulating the functions, tasks, powers and structure organizational structure of ministries and ministerial-level agencies;

pursuant to Decree No. 24/2014/NĐ-CP dated April 4, 2014 of the Government on regulations concerning organization specialized agencies under of the National Assembly; people's committees of provinces, central cities - Government Portal; Official Gazette;

On the basis of Government Decree No. Decree No. 37/2014/NĐ-CP dated May 5, 2014 of the Government on regulations concerning organization specialized agencies under of the National Assembly; people's committees of counties, districts, towns, central cities under provinces;

On the basis of Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 of At the proposal of stipulating functions, tasks, powers, and organizational structure organization of the Minister of Finance;

On the basis of Government Decree No. Decree No. 58/2014/NĐ-CP dated June 16, 2014 of the Government on functions, tasks, powers and structure the Ministry of Home Affairs;

Minister of Finance; The Minister of Home Affairs issues this Circular to guide the functions, tasks, powers and structure organization of the Department of Finance under the People's Committee of provinces, central cities directly under the Central Government (hereinafter referred to collectively as of the National Assembly; provincial people's committee) and the Finance and Planning Department Plan Decree of the National Assembly; of district, county, town, and municipal people's committees under provinces (hereinafter referred to collectively as the People's Committee of ||| county);

PART I

DEPARTMENT OF FINANCE

Article 1. Position and Functions

1. The Department of Finance is a specialized agency under the provincial people's committee, performing the function of advising and assisting of the National Assembly; provincial people's committee in state management over finance; state budget; taxes, fees, and other revenues of the state budget; state assets; state financial funds; financial investment; corporate finance; accounting; independent auditing; pricing; and financial service activities at the local level as prescribed by law.

2. The Department of Finance has legal personality, its own seal and separate bank accounts; it is subject to the direction and management of the organization and operation of of the National Assembly; provincial people's committee; at the same time, it is subject to the direction, guidance, inspection, and supervision of the Ministry of Finance in terms of professional and business matters.

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 Department of Finance performs tasks and exercises powers as prescribed by law in the field of finance and the following specific tasks and powers:

1. Submitting to of the National Assembly; provincial people's committee:

a) Draft decisions, directives, and other documents within the authority to issue of of the National Assembly; provincial people's committee in the field of finance;

b) Draft long-term programs, five-year plans, and annual plans in the field of finance according to the overall planning and development plan for the locality;

c) Draft programs and measures to organize the implementation of administrative reform tasks within the scope of state management of the Department as prescribed by law;

d) Draft documents specifying the functions, tasks, powers, and organizational structure of the Department;

đ) Draft documents specifying the conditions and standards for positions of Heads and Deputy Heads of unit under the Department; Heads and Deputy Heads of the Finance and Planning Departments under of the National Assembly; county people's committee.

e) Draft proposals for the allocation of revenue sources and expenditure responsibilities at each level of the local budget; establish norms for the allocation of the local budget; and the system of fees, charges, and contributions from the public as prescribed by law for submission to the provincial People's Council for decision within its authority;

g) Adjusted budget estimates for the local government; balance sheet solutions and necessary measures to complete assigned revenue and expenditure tasks for submission to the provincial People's Council for decision within its authority;

Proposals for the reorganization and disposal of houses, land, and other state-owned assets within the scope of management of the locality.

2. Submitting to the Chairman of the National Assembly; provincial people's committee:

a) Draft decisions, directives, and other documents within the authority to issue of the Chairman of the National Assembly; provincial people's committee in the field of state management of the Department;

b) Draft decisions on the establishment, merger, division, restructuring, and dissolution of units under the Department in accordance with the law.

3. Assisting the Chairman of the National Assembly; provincial people's committee in state management over finance for enterprises, collective economic organizations, private economic organizations, associations, and non-governmental organizations within the scope of management of the Department as prescribed by law. organization 4. Assisting the Chairman

provincial people's committee in directing, guiding, inspecting, disseminating, and promoting education on laws of the National Assembly; in the field of finance; advisory work on legal issues and participation in litigation; organizing the implementation of regulatory documents, policies, plans, programs, projects, proposals, and solutions within the scope of state management of the Department after they have been issued or approved by competent authorities. for 5. Regarding state budget management, taxes, fees, and other revenues of the state budget

a) Summarizing and preparing budget revenue estimates for the national budget in the locality, budget revenue and expenditure estimates for the local budget, and provincial budget allocation proposals for reporting to the provincial People's Committee

to submit to the provincial People's Council for approval; ||| Guiding administrative agencies, public institutions under the province, and lower-level financial agencies in preparing annual national budget estimates in accordance with the law. issues to the Head of the General Staff, Commander of the Military Region, Naval Zone Command, Director of the Enforcement Bureau Conducting inspections and reviews of budget estimates of agencies and units at the same

and budget estimates of

levels. ||| b) Regarding financial management of land ||| Taking the lead in reporting to the Chairman of the Land Price Appraisal Board to organize the appraisal of land price lists and adjusted land price lists; taking the lead in reporting to the Chairman of the Specific Land Price Appraisal Board to organize the appraisal of specific land prices for submission to

provincial people's committee for approval;

Taking the lead and coordinating with relevant agencies in drafting and submitting of the National Assembly; provincial people's committee for issuance of adjustment factors for land prices to calculate land use fees, land lease fees; specific percentages (%) to determine annual land lease fees

in accordance with the law on land; of the National Assembly; Taking the lead in determining and submitting d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." provincial people's committee to stipulate percentages (%) to calculate land lease fees for

construction of underground works, of the National Assembly; with water surfaces, water surface rental fees; specific unit prices for water surface rentals of individual projects (excluding oil and gas exploitation projects in Vietnam's territorial waters and continental shelf); determining deductions from land use fees, land lease fees, and water surface rental fees payable; d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." Inspecting and reviewing funds for the implementation of compensation, support, and resettlement work when the State requisitions land for projects, sub-projects d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." concerning water surfaces, the amount of water surface rental fees; the specific project water surface rental rates (excluding oil and gas exploitation projects in Vietnam's territorial waters and continental shelf); determining deductions from land use fees, land rental fees, and water surface rental fees to be paid;

Inspect and assess the funds for organizing compensation, support, and resettlement work when the State recovers land for projects or sub-projects carried out by of the National Assembly; The provincial people's committee approves, including cases where funds are temporarily borrowed from the Land Development Fund or the State Treasury. Coordinate with the Department of Natural Resources and Environment to guide and inspect local agencies, organizations, and units in implementing policies for compensation, support, and resettlement when the State recovers land.

Chair and coordinate with relevant agencies to determine the initial price for auctioning the right to use; determine the value of the land use right to be included in the enterprise value during corporatization.

c) Coordinate with relevant agencies in managing tax collection, fees, charges, and other revenues on the territory;

d) Inspect and supervise the management and use of the budget at agencies and units using the budget; request the State Treasury to temporarily suspend payments upon discovering overspending, incorrect policy spending, or non-compliance with reporting regulations;

đ) Audit the settlement of state budget revenue arising on the district level, the settlement of district budget revenue and expenditure; audit or approve and notify the settlement for administrative agencies, public service units, and other organizations using provincial budgets according to regulations;

Summarize the situation of state budget revenue and expenditure, prepare the annual comprehensive settlement of the local budget to submit of the National Assembly; to the provincial people's council for approval, report to the Ministry of Finance;

e) Manage development investment capital

Participate with the Department Plan of Planning and Investment and related agencies to advise the of the National Assembly; provincial people's council on strategies for attracting, mobilizing, and utilizing short-term and long-term domestic and foreign investment capital; develop policies and measures to coordinate and enhance the effectiveness of the use of official development assistance (ODA) funds on the territory. Assist of the National Assembly; the provincial people's council in managing state finances for ODA programs and projects on the territory.

Coordinate with the Department of Planning and Investment and related agencies to draft the budget estimate and allocation plan for annual development investment expenditures; chair and coordinate with related agencies to allocate other investment-like funds to submit of the National Assembly; to the provincial people's council for decision.

Coordination with the Department Plan of Planning and Investment to submit of the National Assembly; to the provincial people's council for decision on the allocation of investment capital and the list of investment projects using budget funds; of the annual internal audit plan, audit decision adjust the allocation of investment capital within Not deposited into temporary account if necessary; develop plans to adjust and balance investment capital for projects funded by local government budgets.

Participate in investment policies; review, audit, and provide opinions within authority on investment projects managed by the province.

Participate with the Department of Planning and Investment and related agencies on financial content and financial incentives for projects and enterprises with foreign direct investment (FDI) on the territory.

Inspect the implementation of investment capital plans, the management and use of investment capital, and the settlement of investment capital under the local budget by project owners and county finance agencies; the control of payment a) For PPP projects, the tenderer shall post the selection results of investors and attach the approval decision on the System no later than ten days from the date the document is issued in accordance with point b of Clause 2, Article 4 of Decree No. 35/2021/NĐ-CP. by the State Treasury at the provincial and county levels.

Organize the review of the settlement of completed project investment capital, submit to the Chairman of the National Assembly; of the provincial people's council for approval for projects within the Chairman's approval authority; of the National Assembly; review and approve the settlement of investment projects funded by construction-oriented public expenditure capital according to regulations.

Summarize and analyze the mobilization and use of investment capital, assess the efficiency of investment capital management and use, and the settlement of investment capital of the locality, report of the National Assembly; to the provincial people's council and the Ministry of Finance according to regulations.

g) Manage the local financial reserve fund according to the provisions of the law;

h) Uniformly manage loans and aid allocated to the locality according to the provisions of the law; manage state finances for foreign aid directly provided to the locality from the local budget revenue; assist of the National Assembly; the provincial people's council in implementing bond issuance and other forms of local borrowing according to the State Budget Law and Public Debt Management Law;

i) Guide and inspect the implementation of the self-management mechanism for financial resources of public institutions and the self-management and responsibility system for administrative expenses of state administrative agencies according to the law; unit j) Guide and organize the implementation of the financial transparency system of the state budget according to the law;

k) Summarize the results of implementing recommendations from audits and inspections regarding financial and budgetary matters, report

to the provincial people's council; of the National Assembly; l) Guide and implement laws on thrift and anti-waste in the use of the budget and public finance according to the law.

m) Guide and organize the implementation of laws on thrift and anti-waste in the use of the budget and public finance according to the law.

6. On the management of state assets in the locality:

a) Draft and submit of the National Assembly; to the provincial people's council guiding documents on the management and use of state assets and the decentralization of state management over state assets within its jurisdiction;

b) Guide and inspect the implementation of the state asset management system; propose financial measures to ensure effective management and use of state assets within the locality's authority;

c) Decide within authority or submit of the National Assembly; to the provincial people's council for decision within authority on purchasing, establishing state ownership rights over assets, recovering, reallocating, liquidating, selling, leasing, transferring, disposing of, and other forms of handling state assets; transfer state assets to self-managed public service units and use state assets ofcommission self-managed public service units for production, business, rental, joint ventures, and cooperation; unit d) Organize the management of proceeds from the sale of state-owned assets within the scope of management; proceeds from the sale or lease of infrastructure assets under local management; financial sources generated from the management and use of state assets;

đ) Guide and organize the implementation of the public disclosure system for the management and use of state assets in agencies, organizations, and units according to the law;

e) Organize the receipt, management, and submission

e) Organize the receipt, management, and submission of the National Assembly; The provincial people's council decides to handle or process according to its authority property with unknown ownership; property found buried or submerged; inheritance without heirs; property confiscated and transferred to the state treasury pursuant to judgments and enforcement decisions; assets from projects using state capital (including ODA funds) upon completion of the project; other assets established as state-owned property; and assets voluntarily transferred by organizations and individuals to local authorities.

g) Organize management and exploitation of state property not yet assigned by competent authorities for organizations or individuals to manage and use; manage financial resources generated during the management, exploitation, transfer, and handling of state property.

h) Advise of the National Assembly; the provincial people's council to provide opinions to central ministries and agencies and the Ministry of Finance regarding the reorganization of real estate managed by central agencies within the province.

i) Manage the database of state property under the jurisdiction of the locality; assist of the National Assembly; the provincial people's council to implement reports on the management and use of state property within the jurisdiction of the locality.

7. State management over finance concerning funds established by authorized bodies at the local level in accordance with the law (Development Fund, Land Development Fund, Road Maintenance Fund, Environmental Protection Fund, Forest Conservation and Development Fund, Housing Development Fund, Small and Medium Enterprise Credit Guarantee Fund, etc.);

a) Coordinate in drafting proposals for the establishment and operation of funds to be reported of the National Assembly; to the provincial people's council for approval or submission to higher authorities for approval; advise and assist of the National Assembly; the provincial people's council to decide on issues related to management methods, investment targets and lending; interest rates; capital contributions; dissolution of funds in accordance with the law;

b) Guide, monitor, inspect, and supervise the activities of funds; inspect and supervise compliance with financial management systems, report on the results of fund operations periodically as prescribed, and perform other tasks assigned by of the National Assembly; l) Guide and implement laws on thrift and anti-waste in the use of the budget and public finance according to the law.

c) Inspect and supervise the use of local government budget funds commission allocated to organizations receiving commission allocations (development funds, state financial organizations, etc.) to implement disbursements, lending, and interest rate subsidies according to objectives determined by of the National Assembly; the provincial people's council.

8. Regarding state management over enterprise finance

a) Guide the implementation of financial policies and management systems for enterprises of various types, cooperative financials, and collective economic entities; financial policies serving ownership conversion, restructuring of state-owned enterprises, converting public service units into enterprises, and shareholding issued public service units; management, preservation, and development of state capital in enterprises;

b) Inspect and handle violations of laws on financial and accounting matters of enterprises of various types within the province in accordance with the law;

c) Manage the portion of capital and assets owned by the state in enterprises, cooperative economic organizations, and collective economic entities established by the locality in accordance with the law; perform the rights and obligations of the representative owner of state capital in enterprises as assigned by of the National Assembly; l) Guide and implement laws on thrift and anti-waste in the use of the budget and public finance according to the law.

d) Inspect the management and use of state capital and assets, income distribution, reserve fund establishment and use in state-owned enterprises established by the locality; perform supervisory functions to evaluate the effectiveness of state-owned enterprises established by the locality and enterprises with state capital in accordance with the law;

đ) Summarize the situation of ownership conversion and restructuring of state-owned enterprises; analyze and assess the financial situation of enterprises with 100% state capital and enterprises with state capital established or invested in by the locality; report of the National Assembly; to the provincial people's council and the Minister of Finance;

e) Manage the establishment and use of salary, remuneration, and bonus funds for Supervisors and State Capital Representatives in enterprises in accordance with the law;

g) Summarize and evaluate the implementation of financial mechanisms serving the development policy of cooperatives and collective economies within the province in accordance with the law;

h) Serve as the focal point for receiving financial reports from foreign direct investment (FDI) enterprises and compile, analyze the financial situation of FDI enterprises in accordance with regulations to serve the development of socio-economic policies and attraction of foreign investment within the province in accordance with the law.

9. Regarding price management and valuation:

the provincial people's council; draft guiding documents on pricing and valuation laws applicable within the province in accordance with the law; stipulate procedures and processes for valuing pricing plans and determining prices for goods and services within the provincial people's council's decision-making authority; of the National Assembly; b) Decide or submit to higher authorities for decision on the pricing of assets, goods, and services according to the division of responsibilities assigned by of the National Assembly; the provincial people's council; determine the procedures and processes for valuing pricing plans and determining prices for goods and services within the provincial people's council's decision-making authority; of the National Assembly; l) Guide and implement laws on thrift and anti-waste in the use of the budget and public finance according to the law.

c) Appraise pricing plans at the request of sector management departments, production and business units, so that these departments and units can submit to of the National Assembly; l) Guide and implement laws on thrift and anti-waste in the use of the budget and public finance according to the law.

the provincial people's council for decision in accordance with the law; unit d) Take the lead and coordinate with relevant agencies to organize inspections of factors forming prices in accordance with the law; of the National Assembly; đ) Organize price negotiations in accordance with the law, perform specialized inspection functions on pricing within the province in accordance with the law;

e) Take the lead and coordinate with relevant agencies to submit to

the provincial people's council for decision on measures to stabilize prices within the province in accordance with the law; organize the implementation of price stabilization measures; supplement items subject to price declaration and organize price declarations in the locality in accordance with the law;

g) Advise and assist of the National Assembly; the provincial people's council in the allocation and organization of asset valuation for state property under local management; take the lead and coordinate with relevant agencies to conduct asset valuations for state property according to the division of responsibilities assigned by

the provincial people's council. of the National Assembly; provincial people's councils in the division of tasks and organization of asset valuation for state-owned assets under local management; take the lead and coordinate with relevant agencies to conduct asset valuations according to the division and classification of tasks assigned by of the National Assembly; provincial people's councils;

h) Construct, manage, operate, and exploit databases on prices within the jurisdiction in accordance with the provisions of the law.

10. Guide, manage, and inspect the implementation of legal regulations by organizations providing financial services within the fields of finance, accounting, independent auditing, financial investment, lottery businesses, betting, and games of chance within the jurisdiction in accordance with the provisions of the law.

11. Provide professional guidance and business operations related to the field of finance under the management of the Department to the Finance and Planning Office of the district. of the National Assembly; people ||| 12. Conduct inspections, handle complaints and denunciations; process violations of laws within the fields under the provincial department's state management authority according to their jurisdiction or recommend competent authorities to handle such violations; prevent and combat corruption, wastefulness, and promote thrift in the use of assets and funds allocated according to the provisions of the law.

13. Specify the functions, tasks, powers, and working relationships of the department’s office, inspection team, specialized departments, public service units, bureaus, and public service establishments in accordance with the department's functions, tasks, and powers, following the guidelines of the Ministry of Finance and the Ministry of Home Affairs and the provisions of the law.

14. Manage organizational structures, civil servant quotas, job positions, and the number of staff in public service units based on occupational titles and positions; implement salary systems and incentive policies, training, commendation, transfer, appointment, rotation, secondment, resignation, disciplinary actions, dismissal, retirement for civil servants, officials, and employees under the department's management according to the分级任务时，确保每个部分都准确无误地翻译。继续进行翻译： of the National Assembly; e) The portion of land rented by the state with annual rent payments.

14. Manage organizational structures, staffing quotas for civil servants, occupational structure of civil servants, job positions, and the number of personnel in public service units based on occupational titles and positions; implement salary systems and incentive policies, training, commendation, transfer, appointment, rotation, secondment, resignation, disciplinary actions, dismissal, and retirement for civil servants, officials, and employees under the department's management according to the classification and authorization of the provincial people's committee and the provisions of the law. of the National Assembly; 15. Implement international cooperation in the field of finance in accordance with the law and assignments or delegations from the provincial people's committee.

16. Organize the application of technology; build, manage, and exploit information systems and archives serving financial management, asset management, and assigned professional operations; take the lead in publishing financial data and providing financial statistical information within the jurisdiction according to the provisions of the law. of the National Assembly; e) The portion of land rented by the state with annual rent payments.

17. Manage and be responsible for the allocated finances according to the provisions and assignments or delegations from the provincial people's committee.Public Key Cryptography Standard (PKCS#1)18. Carry out regular and ad hoc reporting on the implementation of assigned tasks to the provincial people's committee, ministries, and agencies at the level of ministries.

19. Perform other tasks assigned by the provincial people's council, the provincial people's committee chairman, and in accordance with the law. of the National Assembly; e) The portion of land rented by the state with annual rent payments.

Article 3. Organizational Structure and Staffing of the National Assembly; a) The Department of Finance has a Director and not more than three Deputy Directors;

b) The Director of the Department of Finance is the head of the department, accountable to the provincial people's committee and the law for all activities of the department; responsible for reporting work to the provincial people's council, the provincial people's committee, and the Ministry of Finance as prescribed; of the National Assembly; c) Deputy Directors assist the Director in directing certain aspects of work and are accountable to the Director and the law for the tasks assigned to them. When the Director is absent, one Deputy Director may be delegated by the Director to oversee the department's activities; of the National Assembly; d) Appointments, reappointments, dismissals, transfers, promotions, rewards, disciplinary actions, resignations, retirements, and the implementation of policies and benefits for the Director and Deputy Directors are decided by the provincial people's committee chairman according to the regulations of the Party and the State;

đ) Based on the regulations on the delegation of organizational and cadre management, the Director of the Department decides or submits to the competent authority for decisions regarding the appointment and dismissal of heads and deputy heads of units under the Department according to the position standards set by the provincial people's committee;

1. Leadership of the Department:

2. Organizational Structure of the Department:

b) Inspection Bureau; of the National Assembly; c) Deputy Directors assist the Director in directing certain aspects of work and are accountable to the Director and the law for the tasks assigned to them. When the Director is absent, one Deputy Director may be delegated by the Director to oversee the department's activities; of the National Assembly; c) Specialized Departments: of the National Assembly; - Budget Management Department;

- Financial Investment Department;

- Administrative and Public Service Financial Department; of the National Assembly; - Information Technology and Statistics Department;

- Price Management Department of the National Assembly; (For the Department of Finance of Hanoi City and Ho Chi Minh City, these two departments are organized into two separate departments: (1) Price Management Department; (2) Public Asset Management Department); of the National Assembly; by the provincial people's committee.

- Enterprise Financial Department (For the Department of Finance of Hanoi City and Ho Chi Minh City, a Bureau of Enterprise Finance replaces the Enterprise Financial Department).

a) Office;

In cases where the Department of Finance has fewer specialized departments than those listed above, the provincial people's committee decides on adjustments to the names and functions of the departments to ensure comprehensive coverage of all areas under management and compliance with legal provisions.

The Bureau of Enterprise Finance under the Department of Finance of Hanoi City and Ho Chi Minh City (if established) has legal personality, its own seal, account, and organizational structure with no more than three departments.

The Director of the Department of Finance leads and coordinates with the Director of the Department of Home Affairs to review and improve the specialized departments and bureaus under the Department towards consolidation, reduction of intermediate levels, multi-sector management, and submit to the provincial people's committee for decision, but not exceeding the number of departments or bureaus specified in Point c, d Clause 2 of this Article.

e) Public Service Units (if any).

Based on local characteristics and actual needs, the Director of the Department of Finance leads and coordinates with the Director of the Department of Home Affairs to propose the establishment of public service units under the Department according to the approved planning and legal provisions.

3. Civil Servant Quotas and Number of Personnel

a) Civil servant quotas and the number of personnel in public service units of the Department of Finance are allocated based on job positions, linked to functions, tasks, scope of activities, and within the total quota of civil servants and the number of personnel in administrative organs, organizations, and public service units of the province or centrally-administered city approved or assigned by the competent authority. and public property (for the Department of Finance of Hanoi City and Ho Chi Minh City, organize into two Departments: (1) Price Management Department; (2) Public Property Management Department);

- Enterprise Finance Department (for the Department of Finance of Hanoi City and Ho Chi Minh City, establish an Enterprise Finance Agency instead of the Enterprise Finance Department).

In cases where the Department of Finance has fewer specialized departments than those named above, of the National Assembly; provincial people's councils decide on adjusting the names and functions of these departments to ensure comprehensive coverage of all areas within their jurisdiction and compliance with legal regulations.

d) Division (if any);

The Enterprise Finance Agencies under the Department of Finance of Hanoi City and Ho Chi Minh City (if established) have legal personality, seals, separate accounts, and organizational structures with no more than three departments.

The Director of the Department of Finance leads and coordinates with the Director of the Department of Home Affairs to review and improve the specialized departments and agencies under the Department towards consolidation, reduction of intermediate stages, multi-sector management, and submit of the National Assembly; to the provincial people's councils for decision-making, but not exceeding the number of departments or agencies specified in Point c, d Clause 2 of this Article.

e) Public service units (if any).

Based on local characteristics and practical needs, the Director of the Department of Finance leads and coordinates with the Director of the Department of Home Affairs to submit of the National Assembly; to the provincial people's councils for approval to establish public service units under the Department according to the approved planning and legal provisions.

3. Civil Servant Establishment, Number of Staff

a) The establishment of civil servants and the number of staff in public service units of the Department of Finance are allocated based on job positions, linked to functions, tasks, scope of activities, and within the total number of civil servants and staff in administrative agencies and public service units of the province or centrally-administered city as allocated or approved by competent authorities;

b) On the basis of functions, tasks, organizational structure, list of job positions, cadre structure, and occupational title structure for civil servants and public officials approved by the competent authority, the Department of Finance shall annually develop plans for the staffing of civil servants and the number of personnel working in public service units to submit to the provincial People's Committee for submission to the competent authority for consideration and decision in accordance with the law. of the National Assembly; provincial people's councils to submit for consideration and decision by competent authorities in accordance with legal provisions.

Chapter II

FINANCE AND PLANNING DEPARTMENT

1. The position and functions of the Social and Cultural Department shall be carried out in accordance with Article 11 of Decree No. 150/2025/NĐ-CP.

1. The Financial and Planning Department is a specialized agency under the People's Committee of the district, having the function of advising and assisting the district People's Committee in performing state management functions in the field of finance and assets in accordance with the law. of the National Assembly; district people's councils, with the function of advising and assisting of the National Assembly; district people's councils in performing state management functions in finance and assets as prescribed by law.

The implementation of the advisory and assistance functions for the district People's Committee in performing state management functions in the fields of planning and investment; business registration, enterprise registration; consolidation and unified management of issues related to collective economy, cooperatives, and private economy by the Financial and Planning Department shall be guided by the Ministry of Finance and the Ministry of Home Affairs. of the National Assembly; district people's councils in performing state management functions in planning and investment; business registration, enterprise registration; consolidating and uniformly managing collective economic issues, cooperatives, and private sector economy of the Financial Planning Department by the Ministry Plan 2. The Financial and Planning Department has its own seal and bank account; it is subject to the direction and management of the district People's Committee regarding organizational structure, job positions, staffing of civil servants, cadre structure, and civil servant affairs; at the same time, it is subject to the direction, inspection, and guidance on professional matters in the field of finance by the Department of Finance.

2. Financial Planning - Plan having its own seal and account; subject to direction and management regarding organizational structure, job positions, civil servant establishment, rank structure, and personnel work of of the National Assembly; district people's councils; at the same time, subject to professional guidance and supervision in financial matters by the Department of Finance.

Article 5. Tasks and Powers

The Financial and Planning Department performs tasks and powers as prescribed by law in the field of finance and the following specific tasks and powers:

1. Submitting to of the National Assembly; The district People's Committee issues decisions and directives; long-term, five-year, and annual plans in the field of finance; programs and measures to organize the implementation of administrative reform tasks in the financial sector within the scope of responsibility of the department. Industry and financial matters within the responsibility of the Department.

2. Implement legal documents, plans, programs that have been approved by the competent authority; disseminate information, promote, popularize, and educate the law, and advise the district People's Committee on monitoring the enforcement of laws in the fields of finance and investment within the jurisdiction.

3. Guide agencies, unit budgets at the district level, of the National Assembly; people's councils of communes, towns, wards (collectively referred to as commune level) to prepare annual budget estimates; prepare and submit of the National Assembly; 3. Guide agencies under the county, people's committees of communes, towns, wards (collectively referred to as commune level) in building annual budget estimates; build and submit the county-level budget estimate to the district People's Committee according to the guidelines of the Department of Finance.

4. Consolidate and prepare budget revenue estimates for national budget revenues under decentralized management, budget expenditure estimates for the district level, and consolidate budget estimates for the commune level, and propose allocation plans for the district budget to of the National Assembly; 4. Aggregate and prepare the national budget revenue estimate for items under decentralized management, the county-level budget expenditure estimate, and aggregate the commune-level budget estimate; propose the county-level budget adjustment estimate when necessary; organize the implementation of the approved budget estimate. of the National Assembly; district people's councils; organize the implementation of the approved budget.

5. Guide and inspect financial, budgetary, price management, accounting system implementation by local authorities, cooperative finances, collective economic finances, and agencies under the county-level administrative and public service sectors. unit administrative and public services of the state at the district level.

6. Coordinate with relevant agencies in managing national revenue collection activities within the jurisdiction as prescribed by law.

7. Audit final accounts of investment projects managed by the county; audit final accounts of commune-level budget revenues and expenditures; prepare the county-level budget final accounts; aggregate and prepare reports on national budget revenue final accounts in the county area and county-level budget final accounts (including county-level budget final accounts and commune-level budget final accounts) to report to the county People's Committee for submission to the competent state authority for approval. of the National Assembly; district people's councils to submit for approval by competent state authorities.

Organize audits and submit to the Chairman of the district People's Committee for approval of final accounts for projects within the approval authority of the Chairman of the district People's Committee. Audit and approve final accounts of investment projects funded by the county budget with the nature of basic construction investment. of the National Assembly; district people's councils to approve final accounts for projects within the authority of the Chairman of the National Assembly; district people's councils. Review and approve final accounts for construction investment projects funded by public service capital expenditures managed by the district budget.

8. Manage state assets at administrative agencies and public service units under county-level management in accordance with the Government's regulations and the guidance of the Ministry of Finance. Review and submit to the district People's Committee for decision within its authority on the purchase, lease, recovery, transfer, liquidation, sale, consumption of state assets. of the National Assembly; district people's councils to decide on procurement, leasing, recovery, reallocation, liquidation, sale, consumptioncommission of state assets.

9. Manage funds allocated by higher authorities; manage financial services in accordance with the law. commission of higher-level authorities; manage financial services in accordance with legal regulations.

10. Manage prices in accordance with the regulations of the provincial People's Committee; inspect compliance with price listings and sales at listed prices by organizations and individuals operating in the area; organize the implementation of price registration and declaration according to the division and delegation of the provincial People's Committee and the law; take the lead in conducting asset valuation for state-owned property in the locality according to the delegation of the provincial People's Committee. of the National Assembly; district people's councils; inspect the compliance with price listings and sales according to listed prices by organizations and individuals engaged in business activities in the area; organize the implementation of price registration and declaration according to the division and classification of tasks assigned by of the National Assembly; 11. Organize research and application of scientific and technological progress; establish information and archival systems to serve financial management and assigned professional tasks. of the National Assembly; e) The portion of land rented by the state with annual rent payments.

11. Organize research and application of scientific and technological progress; build information and storage systems to serve financial management and professional tasks assigned.

12. Implement regular and ad hoc reporting systems on finance, budget, investment, and market prices to the district People's Committee and the Department of Finance. of the National Assembly; district people's councils and the Department of Finance.

13. Take the lead in coordinating with relevant agencies and organizations to inspect the enforcement of financial laws; assist the district People's Committee in resolving disputes, complaints, and denunciations concerning finance in accordance with the law. of the National Assembly; district people's councils to resolve financial disputes, complaints, and denunciations in accordance with legal provisions.

14. Manage cadres, civil servants, and assigned finances and assets in accordance with the law and the assignment of the district People's Committee. of the National Assembly; county people's committee.

15. Perform other state management tasks in the field of finance as assigned, classified, or commission 15. Perform other state management tasks in the field of finance in accordance with the assignment, delegation, or authority of the district People's Committee and the law. of the National Assembly; district people's councils and in accordance with legal provisions.

Article 6. Organization and Staffing

1. The Finance Department shall have a Head and not more than three Deputy Heads. Plan a) The Head is the head of the Department, responsible to the people's committee at the district level and to the law for all activities of the Department.

b) The Deputy Heads assist the Head, responsible to the Head and to the law for the tasks assigned by the Head; when the Head is absent, one Deputy Head shall be entrusted with managing the Department's activities. of the National Assembly; c) Deputy Directors assist the Director in directing certain aspects of work and are accountable to the Director and the law for the tasks assigned to them. When the Director is absent, one Deputy Director may be delegated by the Director to oversee the department's activities; of the National Assembly; c) Among the Department leaders (the Head and the Deputy Heads), there must be at least one person specifically tasked with managing and directing state management tasks in the financial sector.

d) The appointment and removal of the Head and Deputy Heads shall be decided by the Chairman of the People's Committee at the district level based on professional standards issued by the People's Committee at the provincial level; commission The transfer, rotation, commendation, disciplinary action, removal, resignation, retirement, and implementation of other policies for the Head and Deputy Heads shall be carried out in accordance with the provisions of the law.

2. The staffing of civil servants in the Finance Department shall be decided by the Chairman of the People's Committee at the district level within the total number of civil servant positions allocated annually by the People's Committee at the provincial level, based on job positions and the approved civil service grade structure.

3. Based on functions, tasks, job position lists, and the approved civil service grade structure, the Finance Department shall take the lead and coordinate with the Civil Service Affairs Department to develop annual staffing plans in accordance with the law to ensure the fulfillment of assigned tasks, and submit them for approval by the competent authority. of the National Assembly; DUTIES AND POWERS OF THE PEOPLE'S COMMITTEES AT THE COMMUNE, WARD, AND TOWN LEVELS IN FINANCIAL MANAGEMENT of the National Assembly; Specific duties and powers regarding financial and budgetary management of the people's committees at the commune, ward, and town levels shall be stipulated by the Chairman of the People's Committee at the provincial level based on the recommendations of the Director of the Provincial Finance Department and the Director of the Provincial Civil Service Affairs Department.

1. For Provincial Finance Departments currently having more Deputy Directors than the number specified in this Circular, they shall continue to maintain their current number of Deputy Directors to ensure stability. Additional Deputy Directors may only be appointed if the current number does not meet the specified number in this Circular.

2. In accordance with the guidelines set forth in this Circular, based on local conditions, the Chairmen of the Provincial People's Committees shall consider and decide on the organizational structure of the Provincial Finance Departments to suit the situation. Plan 3. For those who were appointed to leadership positions in units under the Provincial Finance Departments before this Joint Circular took effect, if after restructuring and improving the organizational structure of the Provincial Finance Departments, they continue to hold leadership positions or are appointed to new positions with lower leadership allowances than their previous ones, they shall be entitled to retain their previous leadership allowances according to Decision No. 140/2009/QĐ-TTg dated December 31, 2009, of the Government Chairman regarding the retention of leadership allowances for leadership positions during organizational restructuring. of the National Assembly; This Joint Circular shall take effect from February 15, 2016, and replace Joint Circular No. 90/2009/TTLT-BTC-BNV dated May 6, 2009, of the Ministry of Finance and the Ministry of Home Affairs guiding the functions, tasks, and organizational structures of specialized agencies in finance under the people's committees at various levels, and Circular No. 54/2010/TT-BTC dated April 15, 2010, of the Ministry of Finance amending and supplementing Joint Circular No. 90/2009/TTLT-BTC-BNV dated May 6, 2009, of the Ministry of Finance and the Ministry of Home Affairs. of the National Assembly; a) Based on the guidelines provided in this Joint Circular, the People's Committee at the provincial level shall specify the functions, tasks, powers, and organizational structures of the Provincial Finance Department; guide the People's Committee at the district level to specify the functions, tasks, powers, and organizational structures of the District Finance Planning Department; Project b) Allocate civil servant positions and the number of staff in public service units of the Provincial Finance Department and the District Finance Planning Department based on job positions;

c) Direct, guide, inspect, and audit the implementation of regulations concerning functions, tasks, powers, organizational structures, and staffing of the Provincial Finance Department under the People's Committee at the provincial level and the District Finance Planning Department. Plan a) Specify the delegation of authority for the Provincial Director to appoint and remove heads and deputies of subordinate organizations and units according to standards and titles issued by the People's Committee at the provincial level;

Chapter III

b) Report to the Ministry of Finance and the Ministry of Home Affairs on the organization and operation of the Provincial Finance Department and the District Finance Planning Department in their respective regions.

Article 7. Tasks and Powers

During the implementation process, if any issues arise or difficulties occur, the provinces and centrally-administered cities shall promptly reflect them to the Ministry of Finance and the Ministry of Home Affairs for consideration and resolution within their jurisdiction./. of the National Assembly; Vietnam Fatherland Front Central Committee; of the National Assembly; - Provincial Finance Departments and Civil Service Affairs Departments of centrally-administered cities;

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IMPLEMENTATION

Article 8. Transitional Provisions

- Portal of the Ministry of Finance and the Ministry of Home Affairs website;

- To be filed: Ministry of Finance (Office, Legal Department, Civil Service Bureau), Ministry of Home Affairs (Office, Legal Department, Civil Service Bureau).550

3. For cases where individuals were appointed to head positions or deputy head positions in units under the Department of Finance before this Circular takes effect, if after restructuring and improving the organizational structure of the Department of Finance they continue to hold leadership positions or are appointed to new positions with lower leadership position allowances than their previous ones, they shall retain their previous leadership position allowances as stipulated in Decision No. 140/2009/QĐ-TTg dated December 31, 2009 of the Government Prime Minister regarding retention of leadership position allowances during organizational restructuring and improvement.

Article 9. Effective Date

This Circular shall take effect from February 15, 2016, and replace Circular Joint No. 90/2009/TTLT-BTC-BNV dated May 6, 2009, issued by the Ministry of Finance and the Ministry of Home Affairs guiding the functions, tasks, organizational structure of specialized agencies under the finance sector at all levels of provincial and district administrations, and Circular No. 54/2010/TT-BTC dated April 15, 2010, issued by the Ministry of Finance amending and supplementing Circular Joint No. 90/2009/TTLT-BTC-BNV dated May 6, 2009, issued by the Ministry of Finance and the Ministry of Home Affairs. of the National Assembly; a) On the basis of the guidance provided for in this Circular Joint, the People's Committee of the province shall specifically stipulate the functions, tasks, powers, and organizational structure of the Department of Finance; provide guidance

Article 10. Responsibility for Implementation

1. of the National Assembly; a) Submitting to the Provincial People's Council for issuance of a Resolution on environmental protection fees applicable to mining operations in the locality in accordance with Clause 4 of Article 4 of this Decree. By no later than June 30, 2017, the Provincial People's Council shall issue a Resolution on environmental protection fees applicable to mining operations in the locality.

to the People's Committee of the district to specifically stipulate the functions, tasks, powers, organizational structure, and staffing of the Financial Planning Office; of the National Assembly; b) Allocate civil servant positions, the number of staff working in public service units of the Department of Finance, Financial Planning Office according to job positions; of the National Assembly; c) Direct, guide, inspect, and audit the implementation of regulations on functions, tasks, powers, organizational structures, and staffing of the Department of Finance under

the People's Committee of the province, Financial Planning -

a) Specify the delegation of authority for the Director of the Department to appoint and relieve the heads and deputy heads of subordinate organizations and units according to the standards and titles established by the People's Committee of the province; of the National Assembly; b) Report to the Ministry of Finance and the Ministry of Home Affairs on the organization and operation of the Department of Finance and the Financial Planning Office in the locality. Plan Decree of the National Assembly; county people's committee.

3. The authority approving the planning for construction material minerals is the authority that adjusts the planning for construction material minerals; of the National Assembly; a) Submitting to the Provincial People's Council for issuance of a Resolution on environmental protection fees applicable to mining operations in the locality in accordance with Clause 4 of Article 4 of this Decree. By no later than June 30, 2017, the Provincial People's Council shall issue a Resolution on environmental protection fees applicable to mining operations in the locality.

During the implementation process, if any issues arise or difficulties occur, the provinces and centrally governed cities shall promptly reflect them to the Ministry of Finance and the Ministry of Home Affairs for consideration and resolution within their jurisdiction./.

Vietnam Fatherland Front Central Committee;

- Departments of Finance, Departments of Home Affairs of the provinces and centrally governed cities directly under the Central Government,ướ- Official Website Portal of the Ministry of Finance, Ministry of Home Affairs;