THE GOVERNMENT | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 166/2025/ND-CP | | Hanoi, June 30, 2025 |
DECREE
Amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance[1]
Pursuant to the February 18, 2025 Law on Organization of the Government;
At the proposal of the Minister of Finance;
The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
Article 1. To amend and supplement a number of articles of the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance (which has a number of provisions on inspection annulled or supplemented under the Government’s Decree No. 109/2025/ND-CP of May 20, 2025, defining the functions, tasks, powers and organizational structure of the Government’s Inspectorate)
1. To amend the task specified at Point d, Clause 12, Article 2 as follows:
“d/ To announce the list of goods and services subject to national-level centralized procurement according to its competence”.
2. To annul the tasks specified at Points c and dd, Clause 12, Article 2.
3. To amend and supplement the task specified at Point d, Clause 17, Article 2 as follows:
“d/ To manage, supervise, inspect and examine activities related to securities and the securities market; to manage the provision of services related to securities and the securities market in accordance with law.”
4. To replace the phrase “district-level” with the phrase “commune-level” at Point b, Clause 23, Article 2.
5. To amend and supplement Article 3 as follows:
“Article 3. Organizational structure
1. State Budget Department.
2. Department of Infrastructure Development.
3. Department of Investment Supervision and Appraisal.
4. Department of Finance and Economics.
5. Department of National Defense and Special Security (Department I).
6. Department of Local and Territorial Economy.
7. Department of Planning Management.
8. Department of Financial Institutions.
9. Department of Organization and Personnel.
10. Legal Department.
11. Ministry of Finance’s Office.
12. Department of Debt Management and External Economic Relations.
13. Public Asset Management Department.
14. Procurement Management Department.
15. Department for Management and Supervision of Tax, Fees and Charges Policies.
16. Department of Insurance Management and Supervision.
17. Department of Accounting and Audit Management and Supervision.
18. Price Management Department.
19. State Enterprise Development Department.
20. Department of Private Enterprise and Collective Economy Development.
21. Foreign Investment Agency.
22. Department of Planning and Finance.
23. Department of Information Technology and Digital Transformation.
24. Department of Taxation.
25. Customs Department.
26. State Reserve Department.
27. Bureau of Statistics.
28. State Treasury.
29. State Securities Commission.
30. Institute for Economic and Financial Strategy and Policy.
31. Finance - Investment Newspaper.
32. Journal of Economics and Finance.
33. School for Fostering Economics and Finance Cadres.
34. Vietnam Social Security.
The organizations specified in Clauses 1 thru 29 of this Article are administrative organizations assisting the Minister in performing the state management functions; and the organizations specified in Clauses 30 thru 33 of this Article are public non-business units; the organization specified in Clause 34 of this Article is the specialized unit under the Ministry of Finance.
The State Treasury has 6 divisions; the Department of Infrastructure Development has 3 divisions; the Department of Finance and Economics has 4 divisions; the Department of Local and Territorial Economy has 4 divisions; the Department of Financial Institutions has 4 divisions; the Department of Organization and Personnel has 6 divisions; and the Legal Department has 5 divisions.
The Department of Taxation, the Bureau of Statistics, and the Vietnam Social Security are organized and operate at 3 levels: central level, provincial level (taxation, statistics, social security offices of provinces and cities), grassroots level (tax, statistics and social security offices managing a number of communes, wards and special zones).
The Customs Department is organized and operates at 3 levels: central level, provincial level (20 regional Customs Branches), border-gate/outside-border-gate customs offices.
The State Treasury is organized and operates at 2 levels: central level and provincial level (20 regional State Treasuries).
The State Reserve Department is organized and operates at 2 levels: central level and provincial level (15 regional State Reserve Branches).
The Department of Taxation, the Customs Department, the State Reserve Department, the Bureau of Statistics, the State Treasury, the State Securities Commission, and the Vietnam Social Insurance have their own seals bearing the national emblem.
The Minister of Finance shall define the functions, tasks, powers and organizational structures of the organizations and units under the Ministry; specify the number of units under taxation, statistics, social security offices of provinces and cities, Customs Branches, State Reserve Branches, regional State Treasuries; and submit to the Prime Minister for promulgation a list of other public non-business units under the Ministry.”
Article 2. Transitional provisions
1. The Minister of Finance shall:
a/ Organize and arrange for the School for Fostering Economics and Finance Cadres to complete its consolidation and officially commence its operation within 3 months from the effective date of this Decree;
b/ Organize and arrange for provincial-level Tax Departments, provincial-level Statistics Departments, and provincial-level social security offices to complete their organizational consolidation and commence their operation within 3 months from the effective date of this Decree.
2. The Institute for Economic and Financial Strategy and Policy may continue its operation in accordance with law; the Minister of Finance shall propose the Prime Minister to add the Institute for Economic and Financial Strategy and Policy to the list of other public non-business under the Ministry of Finance.
Article 3. Effect and responsibility of implementation
1. This Decree takes effect on July 1, 2025.
2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and chairpersons of provincial-level People’s Committees shall implement this Decree.
Upon occurrence of any problems in the course of implementation, Minister of Finance shall summarize and report thereon to the Government for amendment and supplementation under this Decree.-
On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC
[1] Công Báo Nos 863-864 (10/7/2025)
Vietnamese
Decree 166/2025/NĐ-CP PDF (Original)
Decree 166/2025/NĐ-CP DOC (Word)
