Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance

DECREE
Regulations on functions, tasks, powers
and organizational structure of the Ministry of Finance

________

Pursuant to the Government Organization Law on February 18, 2025;

At the proposal of the Minister of Finance;

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

Article 1. Position and Functions

The Ministry of Finance is an agency of the Government, performing state management functions over: Strategic plans, socio-economic development plans; planning; domestic development investment, business investment in Vietnam and overseas business investment from Vietnam, investment promotion; state budget; state funds; public debt; foreign aid to Vietnam and Vietnamese aid to other countries; taxes, fees, charges, and other revenues of the state budget; national reserves; financial matters concerning state funds outside the state budget; public assets; customs; accounting; auditing; prices; securities; insurance; bidding; enterprises, collective economy, cooperative economy, individual households; economic zones; financial service activities and other services under the scope of state management of the ministry; statistics; implementation of social insurance and health insurance policies, representing the state 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 has tasks and powers as prescribed in the Law on the Organization of the Government, the Decree stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies, and specific tasks and powers as follows:

1. Submit draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees, draft resolutions of the Government according to the annual program and plan for legislative construction approved by the ministry and programs, projects, and proposals assigned by the Government and the Prime Minister.

2. Submit to the Government and the Prime Minister strategic plans, programs, medium-term and long-term development plans, and annual plans regarding the fields under the ministry's state management; draft decisions, directives, and other documents of the Prime Minister as prescribed by law.

3. Issue circulars, decisions, directives, and other documents within the scope of the ministry's state management.

4. Direct, guide, inspect, and organize the implementation of normative legal documents, policies, strategies, plans, and other legal documents under the ministry's state management after their issuance and approval; provide information, propaganda, dissemination, and education on laws in the fields under the ministry's state management.

5. On socio-economic development strategies and plans; industry development strategies and plans within the scope of management; planning

a) Develop socio-economic development strategies, five-year socio-economic development plans, and annual plans for the whole country; industry and sector development strategies and plans within the scope of management; overall national planning, regional planning; implementation plans, policies, solutions, resource allocation, and organization of the announcement of overall national planning and regional planning after approval;

b) Develop the Government's action program to implement the five-year socio-economic development plan after its approval by the National Assembly; advise the Government and the Prime Minister on comprehensive socio-economic mechanisms and policies and coordination in macroeconomic management and operation; assist the Government in implementing plans for certain industries and sectors delegated by the Government and the Prime Minister;

c) Synthesize the main macroeconomic balances of the national economy; propose solutions to maintain these balances according to strategic goals and plans, ensuring the achievement of socio-economic development targets;

d) Develop and advise comprehensively on mechanisms and policies for mobilizing and utilizing resources for development to implement socio-economic development strategies and plans, various forms and methods of development investment, development of economic components, restructuring the economy linked with innovation in growth models, coordinating regional and inter-regional development;

e) Guide ministries, sectors, and localities in monitoring and evaluating the implementation of plans at the ministry, sector, and locality levels; organize monitoring, evaluation, and reporting on the implementation of the national socio-economic development plan periodically monthly, quarterly, annually, mid-term, and every five years;

f) Take the lead in reviewing provincial planning tasks and provincial planning; submit to the Government the establishment of the Council for Reviewing Provincial Planning Tasks and the Council for Reviewing Overall National Planning; submit to the Prime Minister the establishment of the Council for Reviewing Regional Planning Tasks and the Council for Reviewing Regional Planning;

g) Guide ministries, ministerial-level agencies, and provincial People's Committees in planning and implementing planning.

6. On state budget management

a) Aggregate, prepare, and submit to the Government the five-year national financial plan, the three-year national financial and state budget plan; the state budget estimate and the central budget allocation plan annually as prescribed by the State Budget Law; adjust the five-year national financial plan, the state budget estimate, and the central budget allocation plan (if necessary); take the lead in examining and proposing the total regular expenditure for national target programs during the drafting process and submission to the competent authority; balance and allocate regular expenditure annually for implementation after the Program is approved;

b) Develop and submit to the Government supplementary plans for increased state budget revenue, allocation and utilization of increased revenue and savings from the central budget, and adjustments to the state budget estimate as prescribed;

c) Develop and submit to the Prime Minister draft decisions assigning revenue and expenditure tasks to each ministry, ministerial-level agency, government agency, and other central agencies; revenue and expenditure tasks, percentage (%) distribution for shared revenue items, and additional funding from the central budget for each province and centrally-administered city as prescribed by the State Budget Law;

d) Decide within their authority or submit to the Prime Minister for decision on the use of central budget reserves, the central financial reserve fund, and other financial reserve sources as prescribed by law;

đ) Take the lead and coordinate with ministries, ministerial-level agencies, government agencies, other central agencies, and provincial People's Committees in drafting and submitting to the Government or the Prime Minister for regulations or regulations within their authority regarding allocation standards and financial management systems, standards, and expenditure quotas according to laws on state budgets;

e) Guide requirements, contents, and deadlines for preparing five-year financial plans, three-year state financial-budget plans, and annual state budget estimates; notify check figures for state budget revenue forecasts, total amounts, and regular spending areas for ministries, government agencies, and other central agencies; total state budget revenue in the region and local balanced budget estimates for each province and centrally-administered city;

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

h) Inspect the allocation of assigned budget estimates for ministries, ministerial-level agencies, government agencies, and other central agencies; guide the management and operation of budgets for ministries, sectors, and localities; direct and inspect the execution of revenue and expenditure tasks for ministries, ministerial-level agencies, government agencies, 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) Review and consolidate the settlement of the state budget of ministries, ministerial-level agencies, government agencies, and other central agencies; consolidate the settlement of local state budgets according to the State Budget Law and other guiding documents; consolidate and submit to the Government for submission to the National Assembly for approval of the overall settlement of the state budget;

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

m) Recover advanced budget expenditures from the central budget;

n) Prepare national financial reports across the country and report to authorized state agencies as prescribed by law;

o) Take the lead and coordinate with relevant ministries and agencies to draft and submit to the Government for decisions on financial policies and measures within the Ministry of Finance’s jurisdiction to control and prevent inflation or deflation in the economy;

7. On investment management

a) Assist the Government in uniformly managing state administration over public investment, public-private partnership (PPP) investment, and other development investments; issue or submit to the competent authority for issuance of legal normative documents on public investment, PPP investment, other development investments, and general management regulations for national target programs;

b) Take the lead and coordinate with relevant ministries, sectors, and localities in formulating principles, criteria, and allocation quotas for public investment funds from the state budget; formulate principles and criteria for allocating funds to key projects, large-scale projects, regional linkage projects, and projects that drive national socio-economic development and regional development;

c) Take the lead and comprehensively organize development investment; establish the total amount and structure of social development investment capital, medium-term and annual public investment plans; report to the competent authority for allocation of public investment funds from the state budget, determine the state budget investment capital for national development investment according to industries and fields in the three-year and annual financial-budget plan; consolidate the total amount of capital allocated for national target programs, public investment programs, important national projects, key projects, large-scale projects, regional linkage projects, and projects with wide-ranging impact and significance for regional socio-economic development, and the list of programs, tasks, and projects using central budget funds under the medium-term public investment plan;

d) Take the lead and coordinate with relevant agencies in reviewing funding sources and the ability to balance funds for national target programs, important national projects, public investment programs, and projects decided on investment orientation by the Government and the Prime Minister;

đ) Report to the Government and the Prime Minister on the implementation of plans, disbursement of public investment funds, settlement of completed public investment projects, and public disclosure as prescribed;

e) Serve as the permanent member of the National Appraisal Council for national target programs and projects approved by the National Assembly for investment orientation; serve as the permanent member of the inter-ministerial appraisal council for PPP investment projects decided on investment orientation by the Prime Minister; review investment orientations for programs and projects decided on or approved for investment orientation by the Prime Minister according to the Public Investment Law and the Public-Private Partnership Law;

g) Inspect, supervise, and evaluate overall investment activities; inspect, audit, and supervise public investment programs and PPP investment projects according to the law;

h) Be the lead agency in managing state administration over industrial zones, economic zones, free trade zones, and other types of economic zones; propose models, mechanisms, and policies for developing industrial zones, economic zones, free trade zones, and other types of economic zones; review the establishment, expansion, and boundary adjustment of economic zones, free trade zones, and other types of economic zones;

8. On domestic business investment and overseas business investment; investment promotion

a) Manage domestic business investment activities and overseas business investment activities from Vietnam; organize investment promotion activities and guide investment procedures;

b) Chair the examination of investment proposals for projects under the Prime Minister's and National Assembly's approval authority according to the Investment Law;

c) Implement procedures for issuing, adjusting, and terminating the effect of Certificates of Overseas Investment Registration;

d) Guide the implementation of regulations on handling, updating information, and reporting issues related to investors' difficulties and recommendations concerning the application and enforcement of laws during business operations;

đ) Organize inspections, supervision, and evaluation of domestic investment, foreign investment, and overseas investment according to legal provisions;

9. Regarding taxes, fees, charges, and other revenues belonging to the state budget

a) Chair and coordinate with relevant agencies to build, submit to competent authorities for issuance, and guide and inspect the implementation of legal normative documents on taxes, fees, charges, and other revenues belonging to the state budget;

b) Uniformly manage, direct, and inspect the organization of tax collection, fee collection, charge collection, and other revenue collection belonging to the state budget according to legal provisions for tax agencies, customs, and other agencies assigned by the state to collect fees, charges, or other revenues belonging to the state budget;

c) Decide within its authority or submit to competent authorities for decision matters regarding exemption, reduction, refund, recovery, cancellation of debt, extension of late payment penalties, and fines on taxes, fees, charges, and other revenues of the state budget according to legal provisions and issues arising during the implementation of bilateral or multilateral international agreements on taxes, fees, charges, and other revenues belonging to the state budget;

d) Issue regulations on procedures and operational processes for tax collection, payment, fee collection, charge collection, and other revenue collection belonging to the state budget according to legal provisions; guide operations such as declaration, calculation, payment of taxes, fees, charges, and other revenues belonging to the state budget and other related operations;

đ) Inspect and control sources of state budget revenues, compliance with legal provisions on state budget revenue collection and payment, and handle violations of laws on taxes, fees, charges, and other revenues of the state budget according to legal provisions;

e) Evaluate the appropriateness of tax, fee, charge, and other revenue policies belonging to the state budget with current mechanisms and policies and economic and social conditions in each period to adjust, amend, and supplement according to authority or promptly propose adjustments, amendments, and supplements to competent authorities;

10. Regarding management of the state budget fund, national reserve fund, non-budget state financial funds, and state treasury management

a) Uniformly manage, direct, inspect, and be responsible for the state budget fund and state treasury at the State Treasury; manage the national reserve fund and non-budget state financial funds according to legal provisions;

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

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

d) Guide operations on revenue collection, expenditure settlement, payment, and reporting on state budget revenue and expenditure; handle violations of laws on state budget fund management, national reserve fund, and non-budget state financial funds according to authority;

đ) Issue or submit to competent authorities for issuance financial management mechanisms for non-budget state financial funds; guide and inspect the management and use of non-budget state financial funds;

11. Regarding national reserve management

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

b) Issue national technical standards, economic-technical norms, and quality management for national reserve goods and national reserve warehouse standards (excluding national reserve warehouse standards of the Ministry of Public Security and the Ministry of Defense) according to legal provisions;

c) Issue regulations on financial management systems, maximum purchase prices, minimum sale prices, compensation prices for damage to national reserve goods, costs for purchasing, selling, importing, exporting, storage, insurance, relief, and aid for national reserve goods according to legal provisions;

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

đ) Inspect national reserves according to legal provisions;

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

12. Regarding public asset management

a) Uniformly manage public assets according to legal provisions; chair and coordinate with ministries, sectors, and localities to build and submit to competent authorities for issuance legal normative documents on public asset management, use, exploitation, and requisitioning according to legal provisions;

b) Chair and issue standards and norms for public asset use within authority or submit to the Government and Prime Minister for issuance according to the division of labor by the Government and Prime Minister;

c) Decide within authority or submit to the Prime Minister for decision matters regarding establishment of ownership, transfer, reallocation, transfer, sale, and assignment of public assets according to legal provisions;

d) Announce the list of goods and services applying for centralized procurement at the national level according to authority and the timeline decided by the Prime Minister; chair and coordinate with relevant agencies to guide the implementation of centralized procurement according to legal provisions;

đ) Participate in opinions on Projects and Plans for exploiting public assets for joint ventures and joint operations; Projects for exploiting public assets according to legal provisions on public asset management and use;

e) Guide, inspect the implementation of legal provisions on the management and use of state assets as prescribed by law; compile the situation of managing and using state assets nationwide, report to the Government for submission to the National Assembly; statistics, analysis, forecast, and publicize information about state assets.

13. Regarding tender management

a) Uniformly manage the State's affairs regarding bidding as prescribed by law; take the lead in drafting and submitting to competent authorities for issuance legal normative documents on selecting contractors and investors according to the law on bidding and investment under the Public-Private Partnership (PPP) model;

b) Take the lead in drafting and issuing, within its authority, templates for documents on selecting contractors and investors according to the law on bidding and investment under the PPP model;

c) Organize the review of comprehensive plans for selecting contractors and plans for selecting contractors within the Prime Minister’s decision-making authority and other cases assigned by the Prime Minister as prescribed by law;

d) Guide and inspect the implementation of legal provisions on selecting contractors and investors according to the law on bidding and investment under the PPP model; annually compile and report to the Prime Minister the situation of bidding work implementation;

14. Regarding the management of state capital at enterprises; registration, development, and financial management of enterprises, collective economy, and individual businesses;

a) Take the lead and coordinate with ministries and sectors in building and submitting to the Government or the Prime Minister for issuance, within their authority, programs, plans, mechanisms, and policies on registering, developing enterprises, collective economy, and individual businesses; policies to improve the business investment environment; financial management mechanisms for enterprises of all economic components; financial mechanisms serving the policy of developing collective economy and cooperatives;

b) Take the lead and coordinate with ministries and sectors in building and submitting to the Government or the Prime Minister for issuance, within their authority, programs, plans, mechanisms, and policies on restructuring and modernizing state-owned enterprises; management, investment, supervision, inspection, and audit mechanisms for state capital investment in enterprises; converting public service units into enterprises; management and use mechanisms for state support funds for enterprises, collective economic organizations, and cooperatives from the state budget and other state funds;

c) Lead or participate in the state capital investment and financial support for enterprises; monitor, supervise, inspect, and audit the implementation of state capital investment in enterprises after approval by competent authorities; resolve policies when restructuring and reorganizing state capital in enterprises according to the law; monitor and compile the situation of restructuring and modernizing state-owned enterprises nationwide;

d) Implement supervision, inspection, and audit of the situation of state capital investment in enterprises by asset ownership representative agencies as prescribed by law;

đ) Coordinate with asset ownership representative agencies in formulating and implementing supervision plans for enterprises; specialized supervision or as required by the Government or the Prime Minister; propose solutions to asset ownership representative agencies regarding enterprise management, investment, and state capital;

e) Coordinate in evaluating the production and business efficiency of state-invested enterprises and state capital representatives in enterprises as prescribed by law;

g) Exercise rights and responsibilities of asset ownership representative agencies towards state capital in enterprises according to the law and assignments by the Government and the Prime Minister;

h) Compile, analyze, evaluate, and build plans for adjusting sources of capital and funds of state-invested enterprises according to the Government's regulations, and submit them to the Prime Minister for decision;

i) Compile and report to the Prime Minister and the Government on the production and business efficiency and fulfillment of service supply tasks assigned; the situation of restructuring, shareholding, and divestment nationwide; examine specific financial reports of state-invested enterprises when requested by the Prime Minister;

k) Manage enterprise registration, cooperative economic organizations, and individual businesses; guide procedures for enterprise registration, cooperative economic organization registration, and individual business registration; inspect, monitor, and compile the situation of enterprise registration, online enterprise registration, and post-registration monitoring nationwide;

l) Review, compile, and report annually on the management and state capital investment situation of enterprises nationwide by asset ownership representative agencies for the Government to report to the National Assembly;

m) Support innovation and entrepreneurship; transform growth models based on science and technology development within the scope of the ministry's state management as prescribed by law;

15. Regarding government borrowing and repayment, public debt, foreign debt of the country, and international aid to Vietnam and Vietnam's loans and aid to foreign countries;

a) Draft and submit to competent authorities for issuance, or issue within its authority, policies and systems for managing government borrowing and repayment, public debt as prescribed by law;

b) Take the lead in drafting and monitoring public debt safety indicators, five-year government borrowing and repayment plans, three-year debt management programs, and annual government borrowing and repayment plans, and annual limits for borrowing and guaranteeing government loans, and submit them to competent authorities for approval;

c) Assist the Government in uniformly managing state affairs regarding borrowing and repaying public debt; manage state finances for government foreign borrowings;

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

d) Represents the "Lender Party" of the Government for foreign government loans; represents the "Borrower Party" of the Government and the Socialist Republic of Vietnam; organizes negotiations, signing of framework agreements, international treaties, and loan agreements on behalf of the Government according to the division of labor assigned by the Government and the Prime Minister; takes the lead in submitting to competent authorities for approval proposals for projects using ODA funds and preferential loans from foreign sponsors; evaluates investment policies, preliminary feasibility reports, programs, and projects using ODA funds and foreign preferential loans within its authority; determines domestic financial mechanisms for foreign loan projects; organizes the relending of funds for programs and projects approved by competent authorities; implements disbursement, records foreign debt as the "Borrower"; guides, inspects, and supervises disbursement and financial management of foreign loan debts and grants provided by the Government;

e) Takes the lead in developing plans for allocating state budget funds to repay foreign debts of the Government; prepares plans for disbursing ODA funds, preferential loans, and counterpart funds annually from the state budget for ODA programs;

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

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

i) Uniformly manages state administration over foreign aid sources for Vietnam and foreign loans and aid provided by the Vietnamese Government to other countries;

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

16. Regarding accounting and auditing

a) Develops and submits to competent authorities for issuance policies on the development of accounting and auditing activities, regulations on accounting and auditing (including independent auditing and internal auditing), reporting systems, and financial disclosure;

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

c) Submits to competent authorities for issuance standards and conditions for accountants, chief accountants, auditors, practicing auditors, and practicing accountants; standards and conditions for establishing accounting and auditing service enterprises;

d) Issues, reissues, adjusts, revokes certificates of eligibility for accounting and auditing services; certificates of registration for practicing accountants and auditors; suspends practice of accounting and auditing services and suspends business operations of accounting and auditing services in accordance with the law;

đ) Guides, inspects, and supervises the implementation of laws and regulations on accounting and auditing, independent auditing services, and independent accounting and auditing practices; handles violations in the implementation of laws and regulations on accounting and auditing, and independent accounting and auditing practices;

17. State management of securities and the securities market

a) Develops and submits to competent authorities for issuance legal normative documents on securities and the securities market;

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

c) Issues, reissues, extends, adjusts, and revokes securities trading licenses and certificates; approves changes, suspensions, and cancellations related to securities and securities market activities in accordance with the law;

d) Manages, monitors, and inspects securities and securities market activities; manages securities and securities market service activities in accordance with the law;

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

18. State management of insurance business

a) Develops and submits to the Government for issuance legal normative documents on insurance business; develops insurance market development policies;

b) Issues, reissues, amends, supplements, and revokes licenses for establishment and operation of insurance companies, reinsurance companies, foreign branches in Vietnam, insurance brokerage companies, mutual insurance organizations; issues, reissues, amends, supplements, extends, and revokes licenses for foreign representative offices in Vietnam, terminates operations of foreign representative offices in Vietnam;

c) Inspects and supervises the operations of insurance companies, reinsurance companies, foreign branches and representative offices in Vietnam, micro-insurance providing organizations, and insurance brokerage companies in accordance with the law;

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

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

e) Organizes information dissemination and forecasting of the insurance market situation;

19. On financial management of financial institutions and financial services

a) Develops mechanisms and policies on the issuance of government bonds, local government bonds, government-guaranteed bonds, and corporate bonds in accordance with the law; develops mechanisms and policies and implements issuance, reissuance, adjustment, extension, and revocation of certificates of eligibility for credit rating, supplementary pension insurance, and financial institutions operating in the financial market under the Ministry of Finance's jurisdiction in accordance with the law;

b) Develops and submits to competent authorities for issuance or issuance, guides mechanisms and policies and organizational models for lottery sales, betting, casinos, and electronic games with prizes in accordance with the law;

c) Inspect and handle violations of laws in the implementation of legal provisions governing lottery business, betting, casinos, and electronic games with rewards; issue, reissue, adjust, extend, and revoke Certificates of Eligibility for lottery business, betting, casinos, and electronic games with rewards in accordance with current laws;

d) Develop and submit to competent authorities for issuance of state policy credit mechanisms, financial mechanisms for policy banks as prescribed by law; develop and submit to the Prime Minister for approval annual capital credit investment development plans for policy banks;

đ) Issue or submit to competent authorities for issuance of the financial mechanism of the State Bank of Vietnam, credit organizations, Deposit Insurance Corporation of Vietnam, Vietnam Asset Management Company, and other financial institutions (if any) as prescribed by law;

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

g) Guide, inspect, and supervise financial service organizations, tax advisory services, and other services under the management of the Ministry of Finance as prescribed by law;

20. Regarding customs

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

b) Issue within its authority guiding documents and directives to implement customs inspection and supervision operations; organize the implementation of tax laws and other state budget revenues from exported and imported goods; prevent smuggling and conduct customs statistics as prescribed by law;

c) Organize, guide, direct, inspect, and be responsible for the implementation of customs tasks according to the Customs Law and other relevant laws; inspect and handle within its authority violations of customs laws;

21. Regarding pricing

a) Develop and submit to the Government, the Prime Minister for approval and organization of implementation of price control work guidance, report regularly or urgently on price control work;

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

c) Coordinate with relevant ministries and agencies to build and submit to competent authorities for decision-making prices for goods and services listed in the state-priced goods and services catalog; prescribe common pricing methods for state-priced goods and services and provide guidance on applying these methods with special contents based on proposals from ministries, sectors, fields, provincial People's Committees;

Take the lead, coordinate with relevant ministries and agencies to submit to competent authorities for consideration and adjustment of the list of state-priced goods and services based on proposals from ministries at the level of ministerial departments, provincial People's Committees;

d) Take the lead, coordinate with relevant agencies to build and submit to competent authorities for adjustment of the list of goods and services for price stabilization and the list of goods and services for price declaration;

đ) Take the lead, coordinate with relevant agencies to build and submit to competent authorities for decision-making policies, measures, and timeframes for price stabilization in accordance with regulations;

e) Price goods and services within the pricing authority of the Ministry of Finance as prescribed by law and those managed by multiple sectors and affecting the state budget and included in the state-priced goods and services catalog as prescribed by law based on proposals from appraisal agencies (ministries managing sectors and fields);

Organize price negotiation for goods and services within the scope of the Ministry of Finance's management as prescribed;

Implement state management functions regarding price appraisal as prescribed by law; issue Vietnamese Standards for Price Appraisal;

i) Issue, reissue, revoke certificates of eligibility for price appraisal service business; suspend price appraisal service business;

k) Take the lead, coordinate with relevant ministries and agencies to issue lists of goods and services for price declaration; methods of implementation and acceptance of price declarations;

l) Inspect compliance with laws and handle violations of laws on price management and price appraisal as prescribed;

m) Organize state price appraisal activities as prescribed by law;

22. Regarding social insurance

a) Implement social insurance and health insurance systems and policies; organize collection and disbursement of unemployment insurance benefits;

b) Manage and utilize non-budget state financial funds: social insurance, unemployment insurance, health insurance;

c) Inspect the implementation of legal provisions on social insurance; contributions and payments of unemployment insurance and health insurance for employing agencies, units, organizations, and individuals. Inspect the use of health insurance funds for medical facilities that have signed contracts with social insurance agencies as prescribed by law;

d) Conduct specialized inspections on social insurance, unemployment insurance, and health insurance contributions as prescribed by law;

đ) Participate with competent state authorities in building, supplementing, and perfecting policies and laws on social insurance, unemployment insurance, and health insurance;

23. Regarding statistics

a) Develop and implement strategies, plans, and policies for statistical activity development; coordinate and organize statistical activities and provide statistical information as prescribed by law;

b) Establish, uniformly manage the national statistical information system at the provincial and district levels; organize coordination for data and information provision between state statistical information systems; develop standards and implement quality assessment of statistical information in state statistical activities;

c) Develop statistical indicators, reporting systems, statistical survey programs, and statistical classifications in accordance with the provisions of the law;

24. Regarding international cooperation;

a) Implement integration and international cooperation in areas under the management of the ministry in accordance with the provisions of the law;

b) Develop plans, negotiate, and implement contents related to economic and financial matters within international treaties and agreements according to decisions of the President, Government, and Prime Minister;

c) Organize signing and implementation of international treaties and agreements in areas under the management of the ministry according to decisions of the President, Government, and Prime Minister;

d) Represent the Government of Vietnam at bilateral and multilateral economic and financial forums as assigned by the Government;

25. Manage state services in areas under the management of the ministry in accordance with the provisions of the law; manage and direct activities of public service organizations under the ministry; manage the Investment Support Fund in accordance with the provisions of the law;

26. Manage and organize the implementation of scientific research plans, information technology application, digital transformation, innovation, and statistics under the management of the ministry in accordance with the provisions of the law. Build, manage, operate centrally and uniformly nationwide, and ensure security for information systems and national databases under the management of the ministry in accordance with the provisions of the law;

27. Manage state activities of associations in areas under the management of the ministry in accordance with the provisions of the law;

28. Conduct inspections, audits, handle complaints and denunciations; prevent and combat corruption; practice thrift and combat waste in the management and use of assets and funds allocated; monitor the implementation of laws in accordance with the provisions of the law; handle or recommend competent authorities to handle violations of law within the scope of state management of the ministry in accordance with the provisions of the law;

29. 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;

30. Manage organizational structure, civil servant quota; job positions, civil servant structure by rank, career-based staff structure, and number of employees in public service units; decide on rotation, transfer, appointment, dismissal, commendation, disciplinary action; personnel policies; training and development of cadres, civil servants, and staff within the authority stipulated by law;

31. Manage and organize the implementation of financial work, state assets, development investment, and construction under the management of the ministry in accordance with the provisions of the law;

32. Perform other tasks and powers delegated by the Government and Prime Minister and as provided by law;

Article 3. Organizational Structure

1. Department of National Economic Synthesis;

2. Department of State Budget;

3. Department of Investment;

4. Department of Financial-Economic Affairs;

5. Department of National Defense, Security, and Special Affairs (Department I);

6. Department of Local and Territorial Economy;

7. Department of Planning Management;

8. Department of Financial Institutions;

9. Cadre and Civil Service Organization Department.

10. Legal Affairs Department;

11. Inspectorate;

12. Office;

13. Debt Management and Foreign Economic Relations Bureau;

14. State Asset Management Bureau;

15. Bidding Management Bureau;

16. Tax Policy, Fee, and Stamp Duty Supervision and Management Bureau;

17. Insurance Supervision and Management Bureau;

18. Accounting and Audit Supervision and Management Bureau;

19. Price Management Bureau;

20. State-Owned Enterprise Development Bureau;

21. Private Enterprise and Collective Economy Development Bureau;

22. Foreign Investment Bureau;

23. Planning and Finance Bureau;

24. Information Technology and Digital Transformation Bureau;

25. Tax Bureau;

26. Customs Bureau;

27. State Reserve Bureau;

28. General Statistics Office;

29. State Treasury;

30. Securities Commission;

31. Institute of Strategy and Economic-Financial Policy;

32. Finance-Investment Newspaper;

33. Economic-Financial Magazine;

34. Academy of Public Policy and Development;

35. Vietnam Social Security;

The organizations from Clause 1 to Clause 30 of this Article are administrative agencies assisting the Minister in performing state management functions; the organizations from Clause 31 to Clause 34 of this Article are public service units; the organization specified in Clause 35 of this Article is a special unit under the Ministry of Finance;

The Department of National Economic Synthesis has three divisions; the Department of State Budget has four divisions; the Department of Investment has four divisions; the Department of Financial-Economic Affairs has four divisions; the Department of Local and Territorial Economy has four divisions; the Department of Financial Institutions has four divisions; the Cadre and Civil Servant Organization Department has six divisions; the Legal Affairs Department has four divisions;

The Tax Bureau operates in three tiers: Tax Bureau (12 units); 20 Regional Tax Branches; 350 County-level Joint Tax Teams;

The Customs Bureau operates in three tiers: Customs Bureau (12 units); 20 Regional Customs Branches; 165 Port and Non-port Customs Offices;

The State Reserve Bureau operates in two tiers: State Reserve Bureau (seven units); 15 Regional State Reserve Branches (with a total of no more than 171 warehouse points);

The General Statistics Office operates in three tiers: General Statistics Office (14 units); 63 Regional Statistics Branches; 480 County-level Joint Statistics Teams;

The State Treasury operates in two tiers: State Treasury (ten units); 20 Regional State Treasury Branches (with a total of no more than 350 Transaction Rooms);

The Vietnam Social Security operates in three tiers: Vietnam Social Security (14 units); 35 Regional Social Security Branches; 350 County-level Joint Social Security Branches;

The Tax Bureau, Customs Bureau, State Reserve Bureau, General Statistics Office, State Treasury, Securities Commission, and Vietnam Social Security have seals in the shape of the National Emblem.

The Minister of Finance shall specify the functions, tasks, powers, and organizational structure of organizations and units under the Ministry of Finance; stipulate the number of advisory and supporting units of the Tax Revenue Office and equivalent units under the Bureau and equivalent units under the ministry; submit to the Prime Minister for issuance the list of other public service institutions under the ministry.

Article 4. Transitional Provisions

The Minister of Finance shall be responsible for organizing and arranging for the General Department of Taxation, General Department of Customs, State Reserve Administration, General Statistics Office, National Treasury, Securities Commission, and Vietnam Social Security to operate according to the new model within a maximum period of three months from the date this Decree takes effect.

Article 5. Effective Date

1. This Decree shall take effect from March 1, 2025.

2. Repeal the following legal normative documents:

a) Decree No. 14/2023/NĐ-CP dated April 20, 2023, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

b) Decree No. 89/2022/NĐ-CP dated October 28, 2022, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

c) Decree No. 89/2020/NĐ-CP dated August 4, 2020, of the Government stipulating the functions, tasks, powers, and organizational structure of the Vietnam Social Security;

d) Decree No. 36/2015/NĐ-CP dated April 17, 2015, of the Government stipulating the criteria for establishing provincial, inter-provincial, and centrally-administered city Customs Departments; organization, tasks, and activities of Customs at all levels.

Article 6. Responsibility for Implementation

1. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees shall be responsible for implementing this Decree.

2. The Minister of Finance shall be responsible for reorganizing the 63 Provincial Statistical Offices under the General Statistics Office to operate regionally.

In the course of implementation, if there are difficulties or obstacles, the Minister of Finance shall compile and report to the Government for amendments and supplements to the provisions of this Decree.