Decree No. 87/2017/ND-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance

DECREE

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

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Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to Decree No. 123/2016/ND-CP dated September 1, 2016 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

At the proposal of the Minister of Finance;

The Government promulgates 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 regarding: finance and budget (including: state budget; tax; fees, charges, and other revenues of the state budget; national reserves; state financial funds; financial investment; corporate finance; cooperative and collective economic finance; public assets as prescribed by law); customs; accounting; independent auditing; pricing; securities; insurance; financial service activities and other services under the scope of state management of the ministry; representing the state's ownership interest in enterprises according to the provisions of law.

Article 2. Tasks and Powers

The Ministry of Finance performs the tasks and powers stipulated in Decree No. 123/2016/NĐ-CP dated September 1, 2016 of the Government on the functions, tasks, powers, and organizational structure of ministries, ministerial-level agencies, and specific tasks and powers as follows:

1. Submitting draft laws, draft resolutions of the National Assembly, draft ordinances, and draft resolutions of the Standing Committee of the National Assembly to the Government; submitting draft decrees of the Government according to the annual legislative program and plan of the ministry that has been approved and projects and programs assigned by the Government and the Prime Minister.

2. Submitting strategies, plans, and medium- and long-term development plans annually for sectors under the ministry’s state management to the Government and the Prime Minister; submitting draft decisions, directives, and other documents of the Prime Minister as prescribed by law.

3. Issuing circulars, decisions, directives, and other documents within the scope of its state management.

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

5. On state budget management:

a) Summarizing, preparing, and submitting to the Government the five-year national financial plan, the three-year national financial and budgetary plan; the state budget estimate and the annual central budget allocation plan, including regular expenditure, national reserve expenditure, debt interest payment expenditure, aid expenditure; adjusting the five-year national financial plan, the three-year financial and budgetary plan, the state budget estimate, and the annual central budget allocation plan when necessary; coordinating with the Ministry of Planning and Investment to prepare the investment expenditure estimate, basic construction investment allocation plan, state credit support expenditure, state share capital contribution and joint venture expenditure according to the law.

b) Preparing and submitting to the Government proposals for additional revenue budget estimates, allocation and utilization plans for increased revenue and savings from the central budget, and adjustments to the state budget estimate according to the law.

c) Preparing and submitting to the Prime Minister draft decisions assigning revenue and expenditure tasks to each ministry, ministerial-level agency, government-affiliated agency, and other central agencies; revenue and expenditure tasks, percentage distribution ratios for shared revenue items, and supplementary allocations from the central budget to each province and centrally-administered city according to the State Budget Law.

d) Deciding on the use of the central budget reserve fund, the central financial reserve fund, and other financial reserve sources according to the law, or submitting such decisions to the Prime Minister.

đ) Leading and coordinating with ministries, ministerial-level agencies, government-affiliated agencies, other central agencies, and provincial People's Committees in formulating and submitting to the Government and the Prime Minister regulations or regulations within their authority on budget allocation standards, systems, and norms according to the State Budget Law.

e) Guiding requirements, contents, and deadlines for preparing the three-year national financial and budgetary plan and the state budget estimate; informing the total amount and sector-specific regular expenditure budget estimates for ministries, ministerial-level agencies, government-affiliated agencies, and other central agencies; regular expenditure budget estimates for national target program management agencies; total revenue on the territory and local budget balancing expenditure 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) Inspecting the allocation of assigned state budget estimates for ministries, ministerial-level agencies, government-affiliated agencies, and other central agencies; guiding the management and operation of budgets for ministries, sectors, and localities; directing and inspecting the performance of revenue and expenditure tasks for ministries, ministerial-level agencies, government-affiliated 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) Auditing and consolidating final accounts of ministries, ministerial-level agencies, government-affiliated agencies, and other central agencies; consolidating local government final accounts according to the State Budget Law; consolidating and submitting to the Government for submission to the National Assembly for approval the final accounts of the state budget.

l) Expenditure in advance from the central budget according to authority or according to the decision of the competent authority according to the State Budget Law and guiding documents.

m) Recover advanced budget expenditures from the central budget;

n) Leading the reporting to the Government on the disbursement and final account settlement of investment plans, programs, and projects; guiding the settlement of projects using public investment funds.

o) Prepare the national financial report across the country and report to the competent state agency as prescribed by law;

p) Leading and coordinating with relevant ministries and agencies to formulate and submit to the Government decisions on financial policies and measures within their assigned scope to control and combat inflation or deflation in the economy.

6. On tax, fee, and other revenue management of the state budget:

a) Uniformly managing, directing, and inspecting the organization and implementation of tax collection, fee collection, charge collection, and other budget revenues according to the law for tax authorities, customs authorities, and other agencies entrusted by the state with the task of collecting fees, charges, or other budget revenues.

b) Chair and coordinate with relevant agencies to build, submit to competent authorities for issuance, and guide and inspect the implementation of legal documents on taxes, fees, charges, land use fees, land rental fees, water surface rental fees, house rental fees, state-owned housing sale fees, stamp duties, and other state budget revenues as prescribed by law;

c) Decide within its authority or submit to the Prime Minister for decision matters concerning tax exemptions, reductions, refunds, arrears collection, debt cancellation, fines, and other state budget revenues or abolish other forms of penalties for violations of tax laws according to the provisions of law and issues arising during the implementation of bilateral or multilateral international treaties on taxation;

d) Issue regulations on procedures and business processes for collecting and paying taxes, fees, charges, and other state budget revenues as prescribed by law; guide business processes such as tax declaration, tax calculation, tax payment, issuance of tax collection orders, and other related business processes;

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

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

7. On state budget fund, state reserve fund, non-budget state financial fund management, 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 state reserve fund and other non-budget financial funds according to the provisions of law;

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

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

d) Guide business processes for collecting and paying, disbursing, settling accounts, and reporting on state budget revenue and expenditure; handle violations of laws on managing state budget funds, state reserve funds, and other non-budget financial funds within its authority;

đ) Issue regulations on financial management systems for state financial funds; guide, inspect, supervise activities of collecting and spending, and handle violations of laws on financial systems of state financial funds within its authority;

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

8. On national reserve management:

a) Chair and coordinate with ministries and relevant agencies to build and submit to the Government the list of national reserves, total levels of national reserves, and plans for national reserves;

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

c) Issue regulations on financial management systems, maximum purchase prices, minimum selling prices, compensation prices for damage to national reserve goods, costs for purchasing, selling, importing, exporting, storing, insuring, relief, and aid for national reserve goods according to the provisions of law;

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

đ) Guide, inspect, and audit national reserve activities of ministries and sectors managing national reserve goods according to the 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;

9. On state asset management:

a) Uniformly manage state assets according to the provisions of law; chair and coordinate with ministries, sectors, and localities to build and submit to competent authorities for issuance legal documents on managing, using, and exploiting state assets according to the provisions of law;

b) Take the lead and issue according to the authority or submit to the Government, Prime Minister for issuance regulations on standards and norms for state asset use;

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

d) Build mechanisms and policies and organize inspections of centralized procurement activities according to the provisions of law and assignments from the Prime Minister;

đ) Participate in reviewing draft standards, norms, and management and usage systems for specialized assets built by central agencies before issuance;

e) Guide and inspect the implementation of legal provisions on managing and using state assets according to the provisions of law; compile nationwide situations on managing and using state assets, report to the Government for submission to the National Assembly;

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

a) Build and submit to the Government or the Prime Minister for issuance according to its authority financial management systems for enterprises, financial supervision mechanisms for all types of enterprises under various economic components; financial mechanisms and policies serving ownership conversion, restructuring of state-owned enterprises, transformation of public service units into enterprises, and public service unit shareholding; financial mechanisms serving cooperative and collective economic development policies; management and utilization mechanisms for state capital invested in enterprises; management and utilization mechanisms for state support funds for enterprises from the state budget and other state funds;

b) Guide and inspect the implementation of the state's financial mechanisms and policies for enterprises;

c) Chair or participate in reviewing state capital investment and financial support for enterprises and monitor and supervise state investment in enterprises after approval by competent authorities; resolve policies when restructuring state-owned enterprises according to the provisions of law;

d) Organize inspections and supervision of the implementation of policies on managing and utilizing capital and assets in state-owned enterprises and enterprises with state capital according to the provisions of ministries, provincial People's Committees, and centrally-administered municipalities;

đ) Coordinate with asset owners' representative agencies to establish and implement supervision plans for enterprises; supervise on specific topics or as required by the Government and the Prime Minister; propose solutions to asset owners' representative agencies regarding enterprise investment, management, and state capital utilization activities;

e) Monitor, supervise the management and use of capital and assets, analyze and warn enterprises showing signs of financial instability, and evaluate the production and business efficiency of state-owned enterprises including economic groups, state-owned corporations, and enterprises with state capital as prescribed by law;

g) Exercise rights and responsibilities to represent the state's ownership interest in enterprises in accordance with the provisions of law and the delegation and decentralization of the Government and the Prime Minister;

h) Consolidate, analyze, assess, and build plans for the adjustment of capital sources and funds of economic groups and state-owned corporations, submit these plans to the Prime Minister for decision; handle issues related to state capital at enterprises within the scope of decentralization by the Government according to their authority;

i) Consolidate and report to the Government on the effectiveness of production and business operations and the fulfillment of tasks assigned to provide public services; on investment activities and the use of state capital at enterprises nationwide; review the financial statements of economic groups and state-owned corporations when requested by the Prime Minister;

k) Consolidate, propose solutions regarding investment activities, management, and use of state capital at enterprises nationwide, and report to the Government;

l) Decide on the appointment, reappointment, dismissal, resignation, commendation, and disciplinary action for Financial Controllers at economic groups and state-owned corporations in accordance with the provisions of law;

11. Regarding the management of domestic and foreign borrowing and repayment by the Government, public debt, foreign debt of the country, and international aid sources for Vietnam and sources of loans and aid provided by Vietnam to other countries;

a) Develop and submit to the Government or the Prime Minister for issuance according to their authority policies and systems for managing domestic and foreign borrowing and repayment by the Government, public debt, and foreign debt of the country as prescribed by law;

b) Lead the development of safe public debt indicators, five-year strategic and annual plans for public debt borrowing and repayment, three-year medium-term debt management programs, and annual public debt borrowing and repayment plans of the Government, government guarantee limits, and annual public debt plans for submission to the competent authority for approval;

c) Assist the Government in uniformly managing state affairs concerning the Government's borrowing and repayment, public debt, and foreign borrowing and repayment; manage the finances of foreign government loans including Official Development Assistance (ODA), preferential loans, and government commercial loans; manage and monitor debt indicators (public debt, foreign debt of the country, government debt, local government debt, and enterprise debt);

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

đ) Serve as the "Lender" representative of the Government for foreign government loans; serve as the "Borrower" representative of the Government and the Socialist Republic of Vietnam, except for loans for which the State Bank of Vietnam is authorized to negotiate and sign; organize the negotiation and signing of foreign loan agreements for the Government according to the delegation of the Government and the Prime Minister; coordinate with the Ministry of Planning and Investment to develop and submit proposals for investment policies, programs, and projects using ODA and preferential loans under the Prime Minister's authority; lead the determination of domestic financial mechanisms for foreign loan projects; organize the relending of programs and projects according to approved lists; guide, inspect, and control the disbursement process and management of foreign loan and aid funds of the Government;

e) Lead the development of plans to allocate funds from the state budget for repaying foreign debts; coordinate with the Ministry of Planning and Investment to consolidate and prepare plans for the disbursement of ODA and preferential loan funds, and annual matching funds from the state budget for ODA programs and projects;

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

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

i) Consolidate and periodically report to the Prime Minister the situation of the Government's borrowing, use of borrowed capital, and repayment of public debt and foreign debt of the country as prescribed by law;

k) Uniformly manage state finances for international aid sources for Vietnam and loans and aid provided by Vietnam to other countries; organize the receipt, distribution, and financial management of international aid sources according to the provisions of the Government;

l) Serve as the focal point for consolidating and publishing information on the Government's debt, public debt, and foreign debt of the country;

12. Regarding accounting and auditing:

a) Develop and submit to the competent authority for issuance strategies and policies for 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) Submit to the competent authority for issuance standards and conditions for accountants, chief accountants, auditors, practicing auditors, and practicing accountants; standards and conditions for establishing accounting service enterprises and independent auditing enterprises;

d) Issue, reissue, adjust, revoke certificates of eligibility to operate accounting and independent auditing services; certificates of registration for practicing independent accounting and auditing; suspend the practice of independent accounting and auditing services and suspend the operation of independent accounting and auditing service enterprises according to the provisions of law;

đ) Guide, inspect, and supervise the implementation of laws on accounting and auditing, activities of independent accounting and auditing services, and independent accounting and auditing practices; handle violations in the implementation of laws on accounting and auditing, independent accounting and auditing practices; provide opinions on disagreements and disputes over accounting and independent auditing;

13. Manage the state on securities allocation and the securities market:监督管理国家证券配给和证券市场：

a) Develop and submit to the Government for issuance of policies to develop the securities market;

b) Establish and submit to the Prime Minister for approval plans for the establishment, suspension of operations, dissolution, or conversion of ownership forms, operational methods, and organizational models of Securities Exchanges and Central Depositories;

c) Issue or revoke Licenses for securities companies, investment fund management companies, investment funds, securities companies, issuers of publicly traded securities, and securities depository organizations in accordance with the law;

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

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

14. State management of insurance:

a) Develop and submit to the Government for promulgation legal regulations on insurance business; develop strategies, planning, plans, and policies for the development of the insurance market;

b) Issue or revoke Licenses for the establishment and operation of insurance companies, branches of foreign non-life insurance companies in Vietnam, insurance brokerage companies; issue and manage the activities of representative offices of foreign insurance companies and insurance brokers in Vietnam;

c) Inspect and supervise the activities of insurance companies, branches of foreign non-life insurance companies in Vietnam, insurance brokerage companies, and related individuals and organizations;

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

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

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

a) Develop and submit to the Government and the Prime Minister for promulgation policies for government, local government, and enterprise capital mobilization on financial markets; establish mechanisms, policies, and implement the issuance, reissuance, adjustment, extension, and revocation of Certificates of Eligibility for Business Operations for credit rating organizations, voluntary pension fund management enterprises, and financial intermediaries operating within the scope of the Ministry of Finance's administrative supervision;

b) Develop and submit to the Government and the Prime Minister for approval planning, promulgate mechanisms and policies, and organizational models for lottery sales, betting, casinos, and electronic games with prizes;

c) Issue and guide the implementation of legal regulations on lottery sales, betting, casinos, and games with prizes;

d) Inspect, supervise, and handle violations of the law in the implementation of legal provisions concerning lottery sales, betting, casinos, and electronic games with prizes; issue, reissue, adjust, extend, and revoke Certificates of Eligibility for Business Operations for lottery sales, betting, casinos, and electronic games with prizes according to current laws;

đ) Develop and submit to the Government for promulgation state policies on investment credit, export credit, and other preferential state credit policies as prescribed by law;

e) Guide and inspect the implementation of the financial mechanism of the State Bank of Vietnam, state commercial banks, Social Policy Bank, Vietnam Development Bank, Deposit Insurance Corporation, Social Insurance Corporation, and other financial funds as prescribed by law;

g) Guide, inspect, and supervise financial service organizations, tax advisory services, valuation services, and other services under the Ministry's administrative supervision;

16. 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 for customs inspection and supervision operations; organize the implementation of tax laws for 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 duties according to the Customs Law and other legal provisions; inspect and handle, within its authority, violations of customs laws;

17. Regarding pricing:

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

b) Develop and submit to the Government for promulgation regulations on price management delegation levels, mechanisms for managing prices of goods and services set by the state; take the lead and 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) Take the lead and coordinate with ministries and related agencies to develop and submit to authorized authorities for decision-making on prices of goods and services listed in the state-set price directory; prescribe general pricing methods for goods and services for ministries, sectors, localities, production and business organizations to formulate pricing plans and serve as a basis for reviewing pricing plans and inspecting price formation factors; coordinate with ministries and sectors to guide pricing methods for goods and services within the decision-making authority of ministries and sectors;

d) Take the lead and coordinate with related agencies to develop and submit to authorized authorities for adjustment of the list of goods and services subject to price stabilization; the list of items to establish price stabilization funds and the list of goods and services subject to price declaration;

đ) Take the lead and coordinate with related agencies to develop and submit to the Government for decision on price stabilization policies and measures; guide and organize the implementation of price stabilization measures as prescribed by law;

e) Review pricing plans developed by ministries, agencies, and state-owned enterprises and submitted to the Government and the Prime Minister for decision; monitor and supervise pricing of goods and services within the pricing authority of ministries and sectors; inspect and review land valuations according to the law on pricing; direct and guide the implementation of pricing policies and measures and decisions on asset, goods, and service prices issued or approved by the Government and the Prime Minister;

g) Decide on the valuation of assets, goods, and services within the State's pricing list according to the authorized jurisdiction; guide the determination of specific price levels for goods and services after the competent state agency has prescribed the minimum price, maximum price, and price range as stipulated by law;

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

i) Submit to the competent authority for the establishment of appraisal standards for pricing;

k) Issue, revoke certificates of eligibility to operate asset valuation services, suspend operations of asset valuation services; perform state management functions over asset valuation as prescribed by law;

l) Take the lead and coordinate with relevant ministries and agencies to specify the list of goods and services that must be registered and declared for pricing; guide procedures, formalities, and documentation for registering and declaring prices within the authorized jurisdiction as prescribed by law, and supervise implementation;

m) Guide, inspect, and control the implementation of laws on price management and price appraisal;

n) Appraise the value of state assets according to the division of labor by the Government and Prime Minister;

18. Organize and direct the implementation of information technology applications and statistical work in areas under the Ministry’s state management;

19. Regarding international cooperation:

a) Implement international cooperation in areas under the ministry's state management in accordance with the law;

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

c) Negotiate and sign international financial agreements pursuant to the President's and the Government's authorization; represent Vietnam at international financial forums and conferences as assigned by the Government;

20. Organize and direct the implementation of scientific research plans, application of scientific and technological advancements in management in areas under the ministry's state management in accordance with the law;

21. Decide on specific policies and measures and direct the implementation of operational mechanisms for public service organizations in areas under the Ministry’s jurisdiction as prescribed by law; manage and direct activities of affiliated public service institutions;

22. Manage state affairs concerning the activities of associations and non-governmental organizations in areas under the ministry's state management in accordance with the law;

23. Conduct inspections, investigations, handle complaints and reports; prevent corruption; practice thrift and prevent waste in the use of allocated assets and funds; monitor compliance with financial laws and regulations; process or recommend competent authorities to process violations of financial management systems, budgets, and other areas under the Ministry’s jurisdiction according to law;

24. Regarding administrative reform:

a) Develop and submit to the Government for issuance of programs to innovate financial management mechanisms serving administrative reforms in each period;

b) Decide and direct the implementation of the ministry's administrative reform program according to the goals and content of the State administrative reform program approved by the Prime Minister;

25. Manage organizational structures, civil servant quotas; job positions, staff structure by occupational titles and number of personnel in public service units; decide on rotation, transfer, appointment, dismissal, promotion, rewards, disciplinary actions; welfare policies; training and development of cadres, civil servants, and staff within the authorized jurisdiction as prescribed by law;

26. Manage and organize the implementation of financial, state asset, development investment, and construction work throughout the sector under the ministry's state management in accordance with the law;

27. Perform other tasks and exercise other powers delegated by the Government and Prime Minister and stipulated by the law;

Article 3. Organizational Structure

1. Department of State Budget;

2. Department of Investment;

3. Department of Defense, Public Security, and Special Finance (Department I);

4. Department of Administrative and Public Service Finance;

5. Department of Tax Policy.

6. Department of Banking and Financial Organization Finance.

7. Department of International Cooperation.

8. Legal Affairs Department.

9. Cadre and Civil Service Organization Department.

10. Department of Motivation and Awards.

11. Inspectorate;

12. Office;

13. Directorate of State Assets Management.

14. Directorate of Debt Management and Foreign Financial Affairs.

15. Directorate of Insurance Supervision and Management.

16. Directorate of Accounting and Auditing Supervision and Management.

17. Directorate of Pricing Management.

18. Directorate of Information Technology and Financial Statistics.

19. Directorate of Corporate Finance.

20. Planning and Finance Bureau.

21. General Department of Taxation.

22. General Department of Customs.

23. National Reserve Administration.

24. State Treasury.

25. Securities Commission.

26. Institute of Financial Strategy and Policy.

27. Vietnam Financial Times.

28. Financial Magazine.

29. School for Financial Cadre Training.

The organizations specified from Clause 1 to Clause 25 of this Article are administrative bodies assisting the Minister in performing state management functions; the organizations specified from Clause 26 to Clause 29 of this Article are public service organizations serving state management under the Ministry.

The State Budget Department has 5 divisions, the Tax Policy Department has 5 divisions, the Administrative and Public Service Finance Department has 4 divisions, the Investment Department has 4 divisions, the Banking and Financial Organization Finance Department has 4 divisions, the Legal Affairs Department has 5 divisions, the Cadre and Civil Servant Organization Department has 5 divisions, the International Cooperation Department has 4 divisions.

The Debt Management and Foreign Financial Affairs Directorate has 9 divisions, the Pricing Management Directorate has 6 divisions, the State Asset Management Directorate has 5 divisions, the Insurance Supervision and Management Directorate has 7 divisions, the Accounting and Auditing Supervision and Management Directorate has 5 divisions, the Corporate Finance Directorate has 9 divisions, the Information Technology and Financial Statistics Directorate has 8 divisions, the Planning and Finance Directorate has 10 divisions, the Ministry Inspectorate has 11 divisions, the Ministry Office has 6 divisions.

The Minister of Finance shall submit to the Prime Minister for issuance of decisions specifying the functions, tasks, powers, and organizational structures of the General Department of Taxation, the General Department of Customs, the National Reserve Administration, the State Treasury, the Securities Commission, and the list of other public service organizations under the Ministry.

Article 4. Effective date

This Decree takes effect from the date of issuance and replaces Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance.

Article 5. Responsibilities for Implementation

The Minister of Finance, Ministers, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Chairmen of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.