Nghị định 166/2025/NĐ-CP sửa đổi Nghị định 29/2025/NĐ-CP chức năng nhiệm vụ Bộ Tài chính

DECREE

AMENDMENTS TO GOVERNMENT’S DECREE NO. 29/2025/ND-CP DATED FEBRUARY 24, 2025 DEFINING FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF MINISTRY OF FINANCE OF VIETNAM 

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

At the request of the Minister of Finance of Vietnam;

The Government promulgates a Decree providing amendments to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam.

Article 1. Amendments to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam (of which regulations on inspection are abrogated and amended by the Government's Decree No. 109/2025/ND-CP dated May 20, 2025 defining functions, tasks, powers and organizational structure of the Government Inspectorate of Vietnam)

1. The task in point d clause 12 Article 2 is amended as follows:

“d) Announce the list of goods and services to be procured through national centralized procurement within its competence”.

2. The tasks in point c and point d clause 12 Article 2 are abrogated.

3. The task in point d clause 17 Article 2 is amended as follows:

“d) Manage, supervise, inspect and examine securities and securities market-related activities; manage securities and securities market-related services in accordance with regulations of law.”

4. The phrase “cấp huyện” (“district-level”) is replaced with the phrase “cấp xã” (“commune-level”) in point b clause 23 Article 2.

5. Article 3 is amended as follows:

“Article 3. Organizational structure

1. Department of State Budget.

2. Department of Infrastructure Development.

3. Department of Investment Supervision and Appraisal.

4. Department of Sector Finance - Economics.

5. Department of Finance for National Defense and Security (Department I).

6. Department for Local and Territorial Economy.

7. Department of Planning Management.

8. Department of Financial Institutions.

9. Department of Personnel and Organisation.

10. Legal Department.

11. Ministerial Office.

12. Department of Debt Management and Foreign Economic Relations (DMFER).

13. Department of Public Asset Management.

14. Public Procurement Agency. 

15. Tax Policies, Fees and Charges Supervisory Authority.

16. Insurance Supervisory Authority.

17. Accounting and Auditing Supervisory Department.

18. Department of Price Management.

19. State-owned Enterprise Development Department.

20. Sole Proprietorship and Collective Economy Development Department.

21. Foreign Investment Agency.

22. Planning and Finance Department.

23. Department of Information Technology and Digital Transformation.

24. Department of Taxation.

25. Department of Customs.

26. Department of State Reserves.

27. Department of National Statistics.

28. State Treasury.

29. State Securities Commission.

30. National Institute for Economics and Finance (NIEF).

31. Vietnam Investment Review (VIR).

32. Vietnam Economic & Financial Review (VEFR).

33. Institute of Economic - Financial Training.

34. Vietnam Social Security.

The organizations referred to in clauses 1 through 29 of this Article are administrative organizations in charge of assisting the Minister of Finance of Vietnam in performing the state management functions; the organizations referred to in clauses 30 through 33 of this Article are public service units; the organization referred to in clause 34 of this Article is a special unit affiliated to the Ministry of Finance of Vietnam.

The Department of State Budget is comprised of 06 divisions; the Department of Infrastructure Development is comprised of 03 divisions; the Department of Sector Finance - Economics is comprised of 04 divisions; the Department for Local and Territorial Economy is comprised of 04 divisions; the Department of Financial Institutions is comprised of 04 divisions; the Department of Personnel and Organization is comprised of 06 divisions; the Legal Department is comprised of 05 divisions.

Department of Taxation, Department of National Statistics, and Vietnam Social Security are organized and operate under 03 levels: central level, provincial level (Tax, Statistics and Social Insurance Agencies of provinces or central-affiliated cities), and grassroots level (grassroots Tax, Statistics and Social Insurance Agencies in charge of managing certain communes, wards and/or special administrative regions).

The Department of Customs is organized and operates under 03 levels: central level, provincial level (20 Regional Sub-departments of Customs), and border checkpoint/out-of-checkpoint customs offices.

The State Treasury is organized and operates under 02 levels: central level, and provincial level (20 Regional State Treasuries).

The Department of State Reserves is organized and operates under 02 levels: central level, and provincial level (15 Regional Sub-Departments of State Reserves).

Each of the Department of Taxation, Department of Customs, Department of State Reserves, Department of National Statistics, State Treasury, State Securities Commission, and Vietnam Social Security shall have its own seal bearing National Emblem of Vietnam.

The Minister of Finance of Vietnam shall define the functions, tasks, powers and organizational structure of its affiliated organizations and units; stipulate the number of affiliated units of Tax, Statistics and Social Insurance Agencies of provinces or central-affiliated cities, Sub-departments of Customs, Sub-Departments of State Reserves, Regional State Treasuries; submit the list of other public service units affiliated to the Ministry of Finance to the Prime Minister for promulgation.”

Article 2. Transition 

1. The Minister of Finance of Vietnam shall:

a) Initiate organization and necessary arrangements so as for the Institute of Economic - Financial Training to have a complete the strengthening of its organizational structure and officially commence its operation within 03 months from the effective date of this Decree;

b) Initiate organization and necessary arrangements so as for Tax Agencies of provinces or central-affiliated cities; Statistics Agencies of provinces or central-affiliated cities; Social Insurance Agencies of provinces or central-affiliated cities to complete the strengthening of their organizational structures and commence their operation within 03 months from the effective date of this Decree.

2. Academy of Policy and Development continues operating in accordance with regulations of law. The Minister of Finance of Vietnam shall request the Prime Minister to include the Academy of Policy and Development in the list of public service units affiliated to the Ministry of Finance.

Article 3. Effect and responsibility for implementation

1. This Decree comes into force from July 01, 2025.

2. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of provincial People’s Committees are responsible for the implementation of this Decree.

The Minister of Finance is assigned to prepare and submit consolidated report on difficulties that arise during the implementation of this Decree to the Government for considering and making appropriate amendments to this Decree.