Circular No. 57/2025/TT-BTC guides the functions, tasks, and authorities of the Department of Finance under the People's Committee at the provincial level and the functions, tasks, and authorities in the field of finance-planning of specialized agencies under the People's Committee at the commune level.

CIRCULAR

Guidelines on the functions, tasks, and authorities of the Department of Finance under the People's Committee at the provincial level and the functions, tasks, and authorities in the field of finance-planning of specialized agencies under the People's Committee at the commune level

150/2025/ND-CP dated June 12, 2025, of the Government stipulating the organization of specialized agencies under the People's Committee at the provincial level and the city directly under the central government and the People's Committee at the commune level, ward level, and special economic zones;

125/2025/ND-CP dated June 11, 2025, of the Government stipulating the division of authority between two levels of local administration in the field of state management by the Ministry of Finance;

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Pursuant to Decree No.The Minister of Finance issues this Circular to guide the functions, tasks, and authorities of the Department of Finance under the People's Committee at the provincial level and the functions, tasks, and authorities in the field of finance-planning of specialized agencies under the People's Committee at the commune level.

Decree No. FUNCTIONS, TASKS, AND AUTHORITIES OF THE DEPARTMENT OF FINANCE

Decree No. Decree No.

The phrase "or examination" is abolished pursuant to Clause 6, Article 8 of Circular No. 15/2025/TT-BVHTTDL dated November 25, 2025, of the Minister of Culture, Sports and Tourism amending and supplementing certain articles of Circulars prescribing job codes, qualification standards, and salary grades for civil servants in the heritage culture, library, grassroots cultural activities, sports, fine arts, art performance, film, and cultural propaganda sectors, which takes effect from January 15, 2026.

1. The Department of Finance is a specialized agency under the People's Committee at the provincial level (hereinafter referred to as the provincial level) responsible for performing advisory and assistance functions to help the People's Committee at the provincial level manage state affairs regarding: Economic and social development plans; planning; domestic and foreign investment development and business operations; finance; state budget; local government borrowing and debt repayment both domestically and abroad; foreign aid to Vietnam and Vietnamese aid to other countries; fees, charges, and other revenues of the state budget not managed by tax authorities within the decision-making authority of the People's Committee at the provincial level; public assets; financial matters concerning national funds outside the two budgets; accounting and independent auditing; prices and financial services activities at the local level as prescribed by law; bidding; enterprises, collective economy, and individual businesses.

PART I
2. The Department of Finance has legal personality, its own seal and account; it complies with directives, organizational management, staffing, and personnel work of the People's Committee at the provincial level within its authority; at the same time, it complies with professional guidance, inspection, and supervision from the Ministry of Finance.

Article 1. Position and Functions

Article 2. Tasks and Authorities

a) Draft resolutions of the Provincial People's Council and decisions of the People's Committee at the provincial level related to areas under the management of the Department of Finance and other documents assigned by the People's Committee at the provincial level;

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;

1. Submit to the provincial People's Committee:

c) Draft decisions on the delegation of state management functions in the field of finance to the Department of Finance and the People's Committee at the commune level;

d) Draft decisions detailing the functions, tasks, authorities, and organizational structure of the Department of Finance; draft decisions on the functions, tasks, authorities, and organizational structure of the Inspection Units under the Department of Finance (if any), and draft decisions on the establishment, reorganization, and dissolution of public service units under the Department of Finance according to the law;

đ) Draft decisions on the socialization of activities providing public services in sectors and fields within the authority of the People's Committee at the provincial level.

2. Submit to the Chairman of the People's Committee at the provincial level draft documents within the authority to issue of the Chairman of the People's Committee at the provincial level as assigned in the field of state management of the Department of Finance.

a) Draft decisions on the functions, tasks, authorities, and organizational structure of public service units under the Department of Finance within the authority to issue of the Chairman of the People's Committee at the provincial level according to the law;

b) Draft decisions, directives, and other documents within the authority to issue of the Chairman of the People's Committee at the provincial level in the field of state management of the Department of Finance.

3. On planning management

a) Advise and assist the People's Committee at the provincial level in implementing legal regulations on planning; organize the preparation, submission for review, approval, and publication of provincial planning; organize the adjustment, submission for review, and approval of adjustments to provincial planning; organize the adjustment, review, and approval of adjustments to provincial planning according to simplified procedures;

b) Take the lead and coordinate with relevant agencies in building and submitting to the People's Committee at the provincial level for issuance of plans to implement provincial planning; study and build policies, solutions, resource allocation for implementation and evaluation of provincial planning; provide relevant data within the scope of local management to update into the national information system and database on planning; report annually on planning activities in the province;

c) Build, evaluate, manage, store, publish, provide, exploit, and use information and databases on planning as prescribed;

d) Aggregate and submit to the People's Committee at the provincial level for allocation of funds for planning activities in the province;

đ) Take the lead and coordinate with departments, bureaus, commissions, and People's Committees at the commune level within the province to supervise the implementation process of provincial planning and plans to implement provincial planning approved by competent authorities.

4. On state budget management

a) Prepare, aggregate, compile, and submit to the People's Committee at the provincial level for submission to competent authorities the five-year local financial plan, the state budget revenue forecast on the local territory, the local budget revenue and expenditure forecast, and the annual provincial budget allocation plan; adjust the local budget forecast and the annual provincial budget allocation plan when necessary;

4. On state budget management

a) Building, compiling, preparing, and submitting to the People's Committee of the province for submission to the competent authority the five-year financial plan of the locality, the state budget revenue estimate on the territory, the local government budget revenue and expenditure estimates, and the annual provincial budget allocation plan; adjusting the local government budget estimate and the annual provincial budget allocation plan when necessary;

b) Establish, submit to the Provincial People's Committee for decision on the supplementary budget plan for the increased revenue of the local budget, the allocation and utilization plan for the increased revenue and savings in expenditures of the local budget, and the adjustment plan for the local budget; allocate and assign the budget expenditure for items not detailed at the beginning of the year according to the State Budget Law;

c) Establish, submit to the Provincial People's Committee for submission to the competent authority to define the tiered revenue sources, expenditure responsibilities, and the percentage (%) division between the provincial budget and the communal budget for shared revenues and the level of supplementation from the provincial budget to the communal budget according to the State Budget Law;

d) Submit to the Provincial People's Committee for decision on the use of the provincial budget reserve, the local financial reserve fund, and other financial reserves according to the law; use the development investment capital of the local budget for construction projects and infrastructure works within the scope of the upper-level budget's expenditure responsibilities; support other regions in investing in key projects, regional linkage, national linkage, international linkage, with wide-ranging impact and driving economic and social development and other important tasks;

đ) Take the lead and coordinate with relevant agencies in establishing and submitting to the Provincial People's Committee for decision on certain urgent systems and policies to prevent, control, and mitigate the consequences of natural disasters, severe calamities, and serious epidemics; report to the Provincial People's Council at the nearest session;

e) Take the lead and coordinate with relevant agencies in establishing and submitting to the Provincial People's Committee for submission to the competent authority to define the allocation standards and the systems, standards, and expenditure quotas of the local budget according to the State Budget Law;

g) Advise and organize the implementation of the local budget plan, manage the local budget according to the authority; monitor and urge the organization to implement the provincial and communal budget plans;

h) Inspect the allocation of the assigned budget plan; enter and approve the budget on the Tabmis system according to the Ministry of Finance regulations; guide the management and operation of the budget; direct and inspect the implementation of revenue and expenditure tasks of the same-level agencies and units and the communal budget;

i) Guide the accounting and settlement of the local budget and periodically report on the implementation of the budget revenue and expenditure plan and the organization to implement the state's financial disclosure system according to the law; guide and inspect the financial and budget management of the commune;

k) Consolidate and prepare the local budget settlement report to submit to the Provincial People's Committee for submission to the competent authority to settle the local budget according to the State Budget Law;

l) Submit to the Provincial People's Committee for decision on advance budget expenditure; recover advance expenditures of the provincial budget according to the State Budget Law and guiding documents;

m) Coordinate with the State Treasury Office to prepare financial reports according to the law;

5. On investment management

a) Take the lead and coordinate with related agencies in preparing, reviewing, submitting for approval, and advising on the management of the medium-term and annual public investment plans and other public investment programs of the locality;

b) Implement inspections on the allocation of the state budget for public investment of first-level budget units; enter and approve the budget on the Tabmis system according to the Ministry of Finance regulations;

c) Guide and inspect the implementation of the allocation, management, payment, and settlement of projects using local budget funds by the project sponsors and specialized agencies under the management of the Commune People's Committee in the field of Finance and Planning and from other legitimate sources of income of public institutions; the situation of controlling and paying investment capital by the State Treasury Office;

d) Take the lead in organizing the audit of completed investment project settlements for projects managed by the Provincial People's Committee; guide and inspect sponsors to implement the completion of investment project settlements within their management scope;

đ) Consolidate and report on the settlement of state budget investment capital according to the State Budget Law and the Public Investment Law;

e) Take the lead and coordinate with related agencies in building, implementing, inspecting, supervising, and evaluating the implementation of public investment policies and laws, public-private partnership investment laws, compliance with public investment plans; evaluate the effectiveness of public investment capital usage for programs and projects under the management of the locality;

g) Take the lead and coordinate with agencies to track, consolidate, report, and evaluate the implementation of disbursement for programs and projects using public investment capital of the locality; consolidate, evaluate, and report on the implementation of public-private partnership investment projects within the management scope of the locality;

h) Serve as the focal point for applying and implementing the National Information System and Database on Public Investment in local state management activities on public investment;

i) Take the lead and coordinate with related agencies in assessing the capital sources and balance capacity for programs and projects using public investment capital within the authority to decide on investment policies of the People's Council and the Provincial People's Committee;

k) Receive project proposal files for public-private partnership investments from investors as assigned by the Provincial People's Committee; take the lead in reviewing pre-feasibility study reports, investment policy proposal reports, feasibility study reports of public-private partnership projects within the management scope of the locality when designated by the Provincial People's Committee as the review unit.

l) To take the lead and coordinate with relevant agencies to compile and submit to the Provincial People's Council, the Provincial People's Committee for consideration and decision on extending the time for budget allocation, prolonging the implementation period, and disbursing state budget funds according to the authority prescribed by laws on public investment;

m) To act as the focal point for publishing information on investment projects under the public-private partnership model when assigned by the Provincial People's Committee; to review tender documents and the results of investor selection when these contents are approved by the Provincial People's Committee;

n) To take the lead in advising on handling situations in the selection of investors for public-private partnership projects within the authority of the Provincial People's Committee; to participate in the Advisory Council for resolving local investment complaints as stipulated by laws on public-private partnerships;

o) To coordinate with the State Treasury in the region to oversee and urge project sponsors and project management units to recover excess capital paid out when the final settlement of the project shows a lower amount of settled capital than the amount already paid out, upon assignment by the Provincial People's Committee;

6. On managing domestic investment and overseas investment from Vietnam

a) To issue, adjust, and revoke Investment Registration Certificates for projects outside industrial zones, export processing zones, concentrated digital technology parks, high-tech zones, economic zones; projects implemented simultaneously inside and outside industrial zones, export processing zones, concentrated digital technology parks, high-tech zones, economic zones, and other cases as prescribed by laws on investment;

b) To act as the focal point for receiving and reviewing applications for approval, adjustment of investment policies, and approval of investors for projects outside industrial zones, export processing zones, high-tech zones, concentrated digital technology parks, economic zones as prescribed by laws on investment; to act as the focal point for implementing tasks related to inspection, supervision, and evaluation of provincial investments; to implement and guide the inspection, supervision, and evaluation of investments for projects under its jurisdiction as prescribed by laws on investment;

c) To manage domestic and foreign investment activities in the province according to the law; to resolve difficulties and obstacles for investors at the local level within its authority or report to higher authorities for resolution; to assist the Provincial People's Committee in managing state administration regarding investment promotion work; to guide investment procedures within its authority;

d) To utilize the national investment information system for investment registration; to collect, store, and manage information on investment registration; to standardize and update data on investment registration into the national investment database; to guide economic organizations implementing investment projects to use the national investment information system; to report to the Ministry of Finance and the Provincial People's Committee on the situation of receiving, issuing, adjusting, and revoking Investment Registration Certificates, and the operation of investment projects under its jurisdiction; to organize, supervise, and evaluate the implementation of investment reporting systems at the local level;

đ) To take the lead in evaluating requests for cost support for enterprises with ongoing production and business projects outside industrial zones, high-tech zones, and economic zones, and to report to the Provincial People's Committee for consideration and decision;

e) To act as the focal point for receiving financial reports from foreign-invested enterprises (FDI) and to compile and analyze their financial status, import-export activities, and tax payments to the state budget according to prescribed regulations to serve economic and social development policies and attract foreign direct investment in the locality as stipulated by law, and to send reports to the Ministry of Finance for consolidation and submission to competent authorities;

7. On borrowing and repaying debts of local governments (domestic and foreign); foreign aid to Vietnam and Vietnam's aid to foreign countries

a) To develop five-year and annual borrowing and repayment plans for local governments to report to the Provincial People's Committee for consideration and decision or to report to competent authorities for decision as prescribed by laws on local government debt management;

b) To develop plans for issuing local government bonds and other domestic loans to report to the Provincial People's Committee for submission to competent authorities for consideration and decision;

c) To assist the Provincial People's Committee in coordinating with the Ministry of Finance, relevant ministries, sectors, and related agencies in developing strategies, directions, and plans for mobilizing, attracting, and managing ODA sources, preferential loans from donors, and non-reimbursable aid not included in official development assistance from foreign agencies, organizations, and individuals; to guide departments and sectors in compiling lists and contents of programs using ODA, preferential loans from donors, and non-reimbursable aid not included in official development assistance from foreign agencies, organizations, and individuals; to compile lists of programs and projects using ODA, preferential loans from donors, and non-reimbursable aid not included in official development assistance from foreign agencies, organizations, and individuals for approval by the Provincial People's Committee and to propose to the Ministry of Finance;

d) To coordinate with the State Treasury in the region to oversee, account for, and settle accounts for loan drawdowns, debt receipts, and repayments under the provincial budget's obligations;

đ) Based on the local government budget expenditure plan and local financial resources decided by competent authorities, to fully and timely settle principal, interest, fees, and other costs related to local government loans;

e) To lead the review or provide comments during the review of projects using ODA funds, preferential foreign loans, and non-reimbursable aid not included in official development assistance from foreign agencies, organizations, and individuals within the approval authority of the Provincial People's Council and Provincial People's Committee as assigned.

g) Inspect, supervise, and evaluate the implementation of programs and projects using ODA funds, preferential loans from sponsors, and non-repayable aid sources not included in official development assistance provided by foreign agencies, organizations, and individuals; handle according to their authority or recommend the Chairman of the Provincial People's Committee to resolve issues arising in the allocation of counterpart funds and disbursement for implementing ODA projects, preferential loans from sponsors, and non-repayable aid sources not included in official development assistance involving multiple departments and communes; periodically compile and report on the situation and effectiveness of attracting and utilizing ODA funds, preferential loans from sponsors, and non-repayable aid sources not included in official development assistance provided by foreign agencies, organizations, and individuals;

h) Implement the update of debt tracking data on the local government debt database software of the Ministry of Finance;

i) Uniformly manage financial matters related to grants within the local budget revenue according to the provisions of the law;

8. On financial management concerning land;

a) Participate in the Land Price Appraisal Council, Specific Land Price Appraisal Council, implement and be responsible for tasks as prescribed by the current Land Law;

b) Take the lead in establishing and submitting to the Provincial People's Committee regulations on specific rates (%) to determine annual land rental prices, rates (%) to calculate rent for underground construction works, underground works outside the determined space usage area for land users, and water surface land according to the provisions;

c) Take the lead in establishing and submitting to the Provincial People's Committee regulations on collecting fees for protecting and developing rice-growing land according to the provisions;

9. On management of state assets at the local level;

a) Establish and submit to the Provincial People's Committee detailed regulations and guidelines on managing and using state assets under its jurisdiction (excluding infrastructure assets invested in and managed by the State under the specialized administrative management tasks of the Ministry as prescribed by law and assigned by the Government);

b) Take the lead in establishing and submitting to the Provincial People's Committee, the Chairman of the Provincial People's Committee regulations or delegated authority to establish regulations on managing and using state assets at agencies, organizations, units under its jurisdiction (excluding infrastructure assets invested in and managed by the State under the specialized administrative management tasks of the Ministry as prescribed by law and assigned by the Government);

c) Serve as the focal point to assist the Provincial People's Committee in uniformly managing state assets under its jurisdiction; advise the Provincial People's Committee on performing state management tasks for state assets (excluding infrastructure assets invested in and managed by the State under the specialized administrative management tasks of the Ministry as prescribed by law and assigned by the Government), issue centralized procurement lists at the provincial level (excluding medicines, medical supplies, and specialized assets) according to the law; manage the database on state assets under its jurisdiction; report on asset declarations and the management and use of state assets according to the law and assignments of the Provincial People's Committee;

d) Take the lead or coordinate with relevant agencies to establish and submit to the Provincial People's Committee regulations on standards and quotas for office space, public service facilities; cars; machinery and equipment of agencies, organizations, and units according to the law;

e) Decide according to their authority on management and use of state assets based on the delegation of the Provincial People's Committee, the Chairman of the Provincial People's Committee; organize the implementation of decisions on managing, using, and disposing of state assets assigned by competent authorities at the provincial level according to the law on managing and using state assets;

f) Take the lead and coordinate with relevant agencies, organizations, and units to develop plans for reorganizing and handling real estate of agencies, organizations, and units under its jurisdiction for submission to the Provincial People's Committee or competent authority for approval according to the tasks assigned by the Provincial People's Committee; advise the Provincial People's Committee on opinions regarding ministries and central agencies on plans for reorganizing and handling real estate under central management and real estate under the management of other provinces within the province;

g) Manage the temporary account holding the proceeds from the disposal of assets established as national property by the decision of the competent authority at the provincial level approving the disposal plan, except when the disposal location does not fall within the jurisdiction of the Department of Finance;

h) Advise and submit to the Chairman of the Provincial People's Committee or the authorized person to establish national ownership over assets, approve the disposal plan for assets established as national property according to the provisions of legal documents stipulating procedures and formalities for establishing national ownership over assets and dealing with assets established as national property;

10. On tender management;

a) For contractor selection activities: Review the notice of interest invitation, prequalification notice, tender notice (if applicable), list of contractors meeting technical requirements for two-envelope tenders, results of the notice of interest evaluation, prequalification results, contractor selection results (if applicable) for tenders under projects where the Provincial People's Committee is the project owner; issue, revoke certificates of professional expertise in tendering.

b) For the activity of selecting investors to implement business investment projects: Publish the decision approving the investment orientation of the project or information about the project planned to be tendered for investor selection, acting as the inviting party interested in projects where the number of investors interested needs to be determined, upon assignment by the Provincial People's Committee; review the tender documents and the results of investor selection when these contents are approved by the Chairman of the Provincial People's Committee;

c) Take the lead in advising on handling situations in bidding for packages and projects within the authority of the Provincial People's Committee; take the lead in organizing inspections, supervision, and monitoring the implementation of laws on bidding for projects and budgets within the province; take the lead in summarizing, evaluating, and compiling reports on the implementation of bidding activities within the province; establish a local advisory council, with the Chairman of the Department of Finance being the head of the council, and perform other bidding tasks assigned by the Provincial People's Committee;

11. On price management and valuation

a) Advise the Provincial People's Committee on the division of responsibilities and organization of state management work on prices and valuations within the province according to the legal provisions on prices for each specialized agency under the Provincial People's Committee by sector and field, and administrative agencies at lower levels;

b) Advise the Provincial People's Committee on issuing normative legal documents on prices within the scope of management according to the assignment of the Provincial People's Committee; advise on cooperation with ministries and ministerial-level agencies in drafting normative legal documents on prices within the management scope according to the assignment of the Provincial People's Committee;

c) Compile proposals from sectoral and field management departments to submit to the Provincial People's Committee for consideration and decision on policies, measures, and deadlines for stabilizing prices according to legal provisions on prices;

d) Advise the Provincial People's Committee on assigning agencies and units with specialized functions and tasks in managing goods and services or administrative agencies at lower levels within their jurisdiction to carry out valuations and submit pricing plans for goods and services priced by the State, ensuring compliance with local state management requirements on prices and the Law on Organization of Local Administration;

đ) Advise the Provincial People's Committee on assigning and delegating the acceptance of price declarations within the province, organizing the implementation of activities for comprehensive analysis, forecasting market prices, updating price information and data into the National Price Database, deciding on the establishment and operation of a local price database and connecting it to the National Price Database according to government regulations and assignments from the Provincial People's Committee;

e) Advise the Provincial People's Committee on proposing to the Ministry of Finance and sectoral and field management ministries and ministerial-level agencies to submit to the Government for submission to the Standing Committee of the National Assembly for consideration and adjustment of the List of Goods and Services for Price Stabilization and the List of Goods and Services Priced by the State within their management scope;

g) Advise the Provincial People's Committee on proposing to the Ministry of Finance to issue and adjust the List of Goods and Services Subject to Price Declarations within their management scope according to the assignment of the Provincial People's Committee;

h) Organize price negotiations for goods and services within the management scope according to legal provisions on prices and assignments from the Provincial People's Committee;

i) Advise the Provincial People's Committee on the division of responsibilities and organization of state valuation activities within the management scope according to legal provisions;

k) Inspect compliance with and handle violations of laws on prices and valuations within the functional, sectoral, and field management scope of state administration on prices and valuations according to assignments from the Provincial People's Committee;

l) Advise the Provincial People's Committee on resolving complaints and denunciations regarding prices and valuations within the management scope according to legal provisions on complaints and denunciations;

m) Advise the Provincial People's Committee on implementing asset valuation tasks in criminal proceedings according to legal provisions on criminal procedures;

n) Advise the Provincial People's Committee on performing other state management tasks on prices according to legal provisions;

12. On state capital management at enterprises; development and financial management of state-owned enterprises

a) Implement policies and systems for financial management of various types of enterprises where the Provincial People's Committee is the representative owner; financial policies serving ownership conversion, restructuring of enterprises wholly owned by the State and enterprises with state capital established by the locality, managed or invested in according to legal provisions; converting public institutions into joint-stock companies, management systems for preserving and developing state capital at enterprises;

b) Advise the Provincial People's Committee on the management and investment of state capital at enterprises wholly owned by the State and the state share in joint-stock companies and limited liability companies with two or more shareholders, where the Provincial People's Committee is the representative owner, according to the assignment;

c) Inspect the management and use of capital, profit distribution, reserve fund establishment and use, perform supervisory functions, compile financial supervision reports, evaluate operational effectiveness, propose solutions to the Provincial People's Committee on investment, management, and use of state capital at enterprises wholly owned by the State and enterprises with state capital established by the locality, managed or invested in. Advise the Provincial People's Committee if there are signs of financial instability at enterprises wholly owned by the State.

d) Analyze and evaluate the financial situation of state-owned enterprises holding 100% of the registered capital and state-owned enterprises established by localities, which are under management or have state capital contributions; compile reports on ownership transfer, restructuring of state-owned enterprises (reports on ownership restructuring, shareholding reform, divestment of state capital at enterprises) and other reports to report to competent authorities as prescribed;

đ) Inspect and supervise the salary, remuneration, and bonus mechanisms for the Chairperson of the Supervisory Board and Supervisors at limited liability companies with 100% state-owned registered capital, represented by the People's Committee of the province as the state owner;

e) Serve as the focal point to oversee, take the lead, and coordinate with relevant departments to advise the People's Committee of the province on the establishment, restructuring, and ownership conversion of state-owned enterprises;

13. Regarding private enterprises, collective economy, and individual households

a) Take the lead in compiling, proposing, and organizing the implementation of strategies, programs, plans, and projects for the development of private enterprises, collective economy, and individual households; build and organize the implementation of support policies and incentives for private enterprises, collective economy, and individual households; guide, monitor, compile, and assess the implementation of development programs, plans, mechanisms, and policies for private enterprises, collective economy, and individual households within the province; construct, conclude, and expand models of effective collective economic activities, production linkage, and product consumption;

b) Take the lead and coordinate with relevant agencies to resolve issues related to development mechanisms and policies for private enterprises, collective economy, and individual households that involve multiple sectors;

c) Serve as the focal point to coordinate with domestic and international organizations and individuals to study, conclude experiences, and develop programs and projects to assist in attracting capital and resources to serve the development of private enterprises, collective economy, and individual households within the province;

d) Regularly prepare reports according to the guidelines of the Ministry of Finance to be submitted to the People's Committee of the province, the Ministry of Finance, and relevant ministries and equivalent agencies regarding the development situation of private enterprises, collective economy, and individual households within the province;

đ) Compile and assess the implementation of financial mechanisms serving the development policy for private enterprises, collective economy, and individual households within the province as prescribed by law;

e) Organize the receipt and processing of business registration applications and support fund registration applications; guide businesses and their founders about the application procedures and requirements for business registration; provide free consultation to individual households on the procedures and requirements for converting to a business entity (excluding high-tech zones);

g) Guide, train, and instruct grassroots registration offices on cooperative organization registration procedures and requirements; monitor, urge, inspect, and supervise the implementation of cooperative organization registration tasks by grassroots registration offices;

h) Direct grassroots registration offices to conduct inspections and supervision of business registration contents as prescribed; handle violations related to business registration; compile and periodically report to the People's Committee of the province and the Ministry of Finance on the management of businesses, cooperatives, and individual households after establishment according to regulations;

i) Coordinate in building, managing, and operating the National Business Registration Information System within the jurisdiction; collect, store, review, and manage business registration information; standardize and update local business registration data into the national business registration database;

k) Provide information on business registration stored in the national database within the jurisdiction to organizations and individuals as prescribed by law and anti-money laundering and terrorist financing regulations;

14. Regarding State Financial Management of Non-Budget State Financial Funds

a) Coordinate with local non-budget state financial fund management agencies to compile and report on the implementation of financial plans, subsequent year financial plans, and final accounts of fund revenues and expenditures to the People's Committee for submission to the Provincial People's Council along with the local budget estimates and final accounts; coordinate in explaining to the Provincial People's Council when required;

b) Carry out tasks as prescribed by the Government concerning the establishment, organization, and operation of funds and other tasks assigned by the People's Committee of the province;

15. Advise on the implementation of the self-financing mechanism for public service units and the self-management and responsibility system for administrative expenses for government agencies as prescribed by law; participate in reviewing the first-year self-financing plan during the stabilization period for public service units under the management of the People's Committee of the province as prescribed; coordinate with specialized agencies in the locality to inspect the implementation of task assignments, procurement orders, and bidding for public goods and services funded by the local budget;

16. Coordinate with relevant agencies in implementing fee and tax collection management work and other revenue collections within the jurisdiction;

17. Guide financial tasks for specialized agencies under the People's Committee of the commune; guide units and organizations to comply with the declaration, issuance, registration, and use of budget-related unit codes and implement other tasks assigned according to the law;

18. Manage the operations of public and non-public service units within the scope of the industry and sector as prescribed by law;

19. Implement international cooperation in the management of the industry and sector as prescribed by law.

20. To organize research, apply information technology, innovation, and digital transformation; build and manage information systems, databases, and storage to serve state management and professional tasks within the scope of management; compile statistical indicators in the Financial Sector Statistical Index System and financial sector statistical reporting system as prescribed; take the lead in publishing financial data and providing financial statistical information on the local level according to the provisions of the law.

21. Conduct inspections within the assigned sectors and fields for organizations and individuals in implementing legal regulations; receive citizens, handle complaints, accusations, prevent and combat corruption, waste, and negative practices according to the provisions of the law.

22. Provide information, propaganda, guidance, dissemination, education, and monitoring of the enforcement of laws in areas under the state management of the Department of Finance; take the lead and coordinate with the Department of Justice to implement judicial appraisal tasks in the field of specialized management at the local level according to the provisions of the law on judicial appraisal.

23. Specify the functions, tasks, and authorities of the office and professional departments in accordance with the functions, tasks, and authorities of the Department of Finance.

24. Manage organizational structure, job positions, civil servant quotas, civil servant ranks, the number of staff working in public service units, and the structure of officials by occupational titles; implement salary systems and incentive policies, training, rewards, punishments, and other personnel work for civil servants, officials, and workers under its jurisdiction according to the provisions of the law.

25. Manage and be responsible for finances and assets allocated according to the provisions of the law.

26. Implement regular and urgent information and reporting work on the implementation of assigned tasks to the Provincial People's Committee, ministries, and equivalent agencies.

27. Perform other state management tasks in the financial sector according to the delegation, authorization, and authority provisions of the law and tasks assigned by the Provincial People's Committee.

Chapter II

FUNCTIONS, TASKS, AND AUTHORITY IN THE FINANCIAL PLANNING FIELD

OF THE SPECIALIZED AGENCY UNDER THE PEOPLE'S COMMITTEE AT THE COMMUNE LEVEL

PEOPLE'S COMMITTEE OF THE COMMUNE

Article 3. Functions

1. The specialized agency under the commune-level People's Committee manages the Financial Planning field and has the function of advising and assisting the commune-level People's Committee in implementing state management over: finance and state budget; planning and investment; statistics; registration of business households, cooperative groups, cooperatives, and cooperative federations; supporting enterprises and collective economic organizations.

2. The specialized agency under the commune-level People's Committee managing the Financial Planning field shall have seals and accounts as prescribed by law, and shall be subject to the direction and management of the commune-level People's Committee regarding organizational structure, job positions, civil servant quotas, civil servant ranks, and personnel work; it shall also be subject to the direction, inspection, and guidance of the Department of Finance regarding professional tasks.

Article 4. Tasks and Powers

1. Submit to the commune-level People's Committee

a) Draft resolutions of the commune-level People's Council (if applicable), draft decisions of the commune-level People's Committee related to the Financial Planning field and other documents as assigned by the commune-level People's Committee;

b) Draft plans, programs, and measures to organize the implementation of development tasks in the Financial Planning field within the commune.

2. Organize the implementation of legal documents, plans, and programs after approval; provide information, propaganda, dissemination, education, and monitoring of the enforcement of laws in the Financial Planning field within the commune.

3. Guide communal units to prepare annual budget estimates, consolidate and submit to the commune-level People's Committee as prescribed.

4. Serve as the main unit to aggregate, prepare the commune-level budget estimate, the commune-level budget allocation plan, and the commune-level budget adjustment estimate when necessary, and submit to the commune-level People's Committee; organize the implementation of the approved budget estimate.

5. Allocate, settle, and review final accounts for expenses for units, organizations, and individuals; consolidate final accounts according to the provisions of the State Budget Law.

6. Prepare, review, and consolidate public investment plans within the assigned tasks and sources managed by the commune-level People's Committee; consolidate and advise on extending the time for capital allocation, prolonging the implementation period, and disbursing funds within the delegated management.

7. Advise the commune-level People's Committee on implementing investment activities through public-private partnerships or performing tasks authorized by the commune-level People's Committee and the Chairman of the commune-level People's Committee in investment activities through public-private partnerships. For selecting investors to implement business investment projects: act as the inviting party in cases where the provincial People's Committee assigns the commune-level People's Committee; review tender content in cases where the Chairman of the commune-level People's Committee is authorized to approve.

8. Take the lead in organizing the audit of completed project final accounts for submission to the Chairman of the commune-level People's Committee for approval for projects funded by the commune-level People's Committee budget. Guide and inspect the project sponsors of projects funded by the commune-level People's Committee budget in completing the final accounts for completed projects.

9. Advise the commune-level People's Committee on compiling statistical tables, organizing statistical surveys according to the provisions of the Statistics Law; aggregate, compile, and manage databases according to the statistical index system and reporting system related to the Financial Planning field as prescribed.

10. Regarding private enterprises, collective economy, and business households

a) Accepting registration files for cooperative groups, cooperatives, cooperative federations, and business households; issuing or refusing to issue registration for cooperative groups, cooperatives, cooperative federations, and business households; guiding cooperative groups, cooperatives, business households, and cooperative federations, and the founders of cooperative groups, cooperatives, cooperative federations, and business households regarding the registration files, procedures, and formalities for registering cooperative groups, cooperatives, cooperative federations, and business households when assigned by the People's Committee of the commune.

b) Cooperating in building, managing, and operating information systems on cooperative groups, cooperatives, cooperative federations, and business households within the commune; periodically reporting to the People's Committee of the commune and the Business Registration Agency under the Department of Finance about the registration situation of cooperatives and business households within the commune; providing information on the registration of cooperative groups, cooperatives, cooperative federations, and business households within the commune to relevant state management agencies according to the provisions of the law.

c) Taking the lead and coordinating with relevant state management agencies to implement the digitization, standardization, data conversion, updating, and supplementing of information related to the registration of business households at the local level into the Database on Business Household Registration as prescribed by law.

d) Implementing content, projects, programs, and plans to support the development of private enterprises, business households within the commune according to the authority and budget allocated; compiling, monitoring, and evaluating the implementation of programs, plans, projects, mechanisms, and policies for developing private enterprises, collective economies, and business households within the commune.

e) Directly inspecting and supervising or requesting competent state agencies to inspect and supervise cooperative groups, cooperatives, cooperative federations, and business households based on the contents in their registration files; handling violations related to business registration, recovering or restoring Certificates of Registration for cooperative groups, business households, cooperatives, and cooperative federations; Branch Registration Certificates and Representative Office Registration Certificates; dissolving or terminating operations of cooperative groups, business households, cooperatives, cooperative federations, branches, representative offices, and business locations according to the provisions of the law.

11. Managing public assets at agencies, organizations, and units under the management of the commune level according to the laws on the management and use of public assets and the delegation of authorities; reviewing and giving opinions on tasks considered and decided by competent authorities at the commune level according to the laws on the management and use of public assets; organizing the implementation of decisions on the formation, use, disposal of public assets, establishing the ownership of the whole people, and disposing of assets established as the ownership of the whole people as delegated by competent authorities at the commune level according to the laws on the management and use of public assets. Managing temporary accounts holding funds obtained from the disposal of assets established as the ownership of the whole people as decided by competent authorities at the commune level.

12. Advising the People's Committee of the commune on state management of prices, price appraisal according to the division of responsibilities of the Provincial People's Committee; advising the People's Committee of the commune on organizing price stabilization activities within the commune, state valuation work, receiving declarations of goods and service prices, implementing activities for comprehensive analysis, forecasting market prices, updating information and data into the Price Database, organizing state price appraisal activities, and other state management tasks on prices as delegated by the Provincial People's Committee.

13. Regarding tender management

a) Advising the People's Committee of the commune on tender activities for projects where the People's Committee of the commune is the project owner or has the authority.

b) Advising the People's Committee of the commune on tender activities for tenders and projects within the commune or performing tasks assigned for projects where the People's Committee of the commune or the Chairman of the People's Committee of the commune authorized in tender selection of investors.

14. Cooperating with relevant agencies in managing national budget revenue collection within the commune according to the provisions of the law.

15. Managing the financial resources delegated by higher levels; managing financial services according to the provisions of the law.

16. Guiding and inspecting the financial management, budget, pricing, and accounting system implementation of administrative and public institutions under the commune's management; compiling and reporting on the implementation of assigned tasks to the People's Committee of the commune and the Department of Finance.

17. Advising the People's Committee of the commune on the financial autonomy mechanism of public service units and the self-responsibility system for administrative management expenses of administrative agencies under its jurisdiction according to the provisions of the law.

18. Implementing the application of scientific and technological progress; participating in using and exploiting the national information system and database according to system permissions; building information and storage systems serving financial management and professional tasks assigned.

19. Implementing regular and ad hoc reporting systems on finance, budget, investment, and market prices to the Department of Finance as prescribed.

20. Leading and coordinating with relevant agencies to guide and inspect compliance with financial and planning laws; assisting the People's Committee of the commune in resolving disputes, complaints, and reports in the financial and planning sector according to the provisions of the law.

21. Managing cadres, civil servants, finances, and assets assigned according to the law and the delegation of the People's Committee of the commune.

22. Performing other state management tasks in the financial and planning sector according to the delegation, authorization, and defined authority by the law and assigned by the People's Committee of the commune.

Chapter III

IMPLEMENTATION

Article 5. Effective Date

Article 32. Responsibilities of Agencies

2. The following Circulars shall cease to be effective from July 1, 2025:

a) Circular No. 04/2022/TT-BTC dated January 28, 2022 of the Ministry of Finance guiding the functions, tasks, and powers of local financial agencies under the People's Committees at provincial and district levels;

b) Circular No. 05/2022/TT-BKHĐT dated May 6, 2022 of the Ministry of Planning and Investment guiding the functions, tasks, and powers of the Departments of Planning and Investment under the People's Committees at provincial levels and Financial-Planning Departments under the People's Committees at district levels.

Article 6. Responsibility for Implementation

1. Based on the provisions of the Government and the guidance provided in this Circular, the People's Committee at provincial level shall specify the detailed functions, tasks, and powers of the Department of Finance; the People's Committee at commune level shall specify the detailed functions, tasks, and powers related to the Financial-Planning sector of the specialized departments under the People's Committee at commune level.

2. The Chairman of the People's Committee at provincial level shall be responsible for organizing the implementation of this Circular. During the implementation of this Circular, if there are any difficulties or need for supplementation or amendment, the People's Committee at provincial level shall promptly reflect to the Ministry of Finance for consideration and resolution within its authority./.