People's Committees of communes, wards and special zones exercise the authority to register household status.
Decree 120/2025/ND-CP dated June 11, 2025 stipulates the division of authority of local authorities according to the model of organizing two-level local authorities in the field of state management of the Ministry of Justice ; procedures for implementing administrative procedures when dividing authority from the district level to the commune or provincial level.
The Decree specifically regulates the division of authority when organizing two-level local governments in the following fields: Judicial administration (civil status, adoption); authentication; grassroots mediation, state compensation.
In the field of civil status, Article 4 of Decree 120/2025/ND-CP specifically stipulates the authority to register civil status: People's Committees of communes, wards and special zones exercise the authority to register civil status as prescribed in Clause 2, Article 7, Chapter III of the 2014 Law on Civil Status, Articles 1, 29, 31, 32, 33, 35, 36, 38, 39 and 41 of Decree No. 123/2015/ND-CP dated November 15, 2015 of the Government detailing a number of articles and measures to implement the Law on Civil Status amended and supplemented in 2020, 2022, 2025; Authority to exploit the Electronic Civil Status Database, confirm civil status information as prescribed in Article 8 of Decree No. 87/2020/ND-CP dated July 28, 2020 of the Government regulating the Electronic Civil Status Database, online civil status registration, amended and supplemented in 2025.
Individuals have the right to choose to carry out administrative procedures on civil status at the civil status registration agency where they reside; the individual's place of residence is determined according to the provisions of the law on residence.
Decentralization and delegation in the field of tax management
Decree No. 122/2025/ND-CP has just been issued by the Government, stipulating the authority, order, and procedures for performing tasks and powers of competent agencies and persons in the field of tax management as prescribed in laws, resolutions of the National Assembly, ordinances, resolutions of the National Assembly Standing Committee, decrees of the Government, and decisions of the Prime Minister that need to be adjusted to implement decentralization and delegation.
Regarding tax declaration dossiers, deadlines and locations for submitting tax declaration dossiers: Taxpayers do not have to submit documents in tax declaration dossiers, tax payments, tax refund dossiers and other tax dossiers that state management agencies already have, based on the actual situation and information technology equipment conditions as prescribed in Clause 11, Article 17 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, as guided by the Minister of Finance.
Tax declaration dossiers; types of taxes declared monthly, quarterly, annually, declared each time a tax liability arises, tax finalization declaration; declaration of payable fees and charges collected by representative agencies of the Socialist Republic of Vietnam abroad; declaration, provision, exchange and use of information for cross-border profit reports; criteria for determining taxpayers for quarterly tax declaration as prescribed in Clause 8, Article 43 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, guided by the Minister of Finance.
From July 1, 2025, new regulations on decentralization and delegation of authority in the field of ethnic, belief and religious affairs will be implemented.
The Government issued Decree 124/2025/ND-CP dated June 11, 2025, regulating decentralization and delegation; defining the authority of two-level local authorities in the field of ethnic, belief and religious affairs.
The Decree clearly states: The approval of the list of communes in regions III, II, I and the recognition of extremely disadvantaged villages in ethnic minority and mountainous areas for the period 2021-2025 as prescribed in Clause 4, Article 7 of Decision No. 33/2020/QD-TTg dated November 12, 2020 of the Prime Minister on criteria for delimiting ethnic minority and mountainous areas according to development level for the period 2021-2025 is under the authority of the Provincial People's Committee.
The Decree also specifies the responsibilities of People's Committees at all levels in approving the list of communes in regions III, II, I and recognizing extremely disadvantaged villages in ethnic minority and mountainous areas for the period 2021-2025.
The recognition, removal from the list and replacement and addition of prestigious people among ethnic minorities as prescribed in Point e, Clause 1 and Point d, Clause 3, Article 6 of Decision No. 12/2018/QD-TTg dated March 6, 2018 of the Prime Minister on criteria for selection, recognition of prestigious people and policies for prestigious people among ethnic minorities (amended and supplemented in Clause 8, Article 1 of Decision No. 28/2023/QD-TTg dated November 23, 2023 of the Prime Minister) are under the authority of the Chairman of the People's Committee of the commune, ward, and special zone.
The decision on the number of prestigious people in the case of a newly established village due to the merger of villages as prescribed in Point b, Clause 3, Article 4 of Decision No. 12/2018/QD-TTg, amended and supplemented in Decision No. 28/2023/QD-TTg, is under the authority of the Chairman of the People's Committee at the commune level.
Delimitation of authority of local authorities at two levels in the management field of the Ministry of Finance
The Government issued Decree No. 125/2025/ND-CP regulating the division of authority of two-level local authorities in the field of state management of the Ministry of Finance.
This Decree stipulates the division of tasks and powers of local governments according to the two-level local government organization model in the fields of state management of the Ministry of Finance, including: development investment; bidding; requisition and confiscation of assets, land finance, management and use of public assets; tax and fee management; price management; insurance business; business households, cooperatives, cooperative unions, state-owned enterprise development; social policy credit.
Decree 125/2025/ND-CP clearly stipulates the authority to perform tasks and powers in the field of management, payment and settlement of projects using public investment capital.
Accordingly, the authority to approve the final settlement of compensation, support and resettlement costs in Clause 3, Article 32 of Decree No. 99/2021/ND-CP on management, payment and settlement of projects using public investment capital after implementing the 2-level local government model is implemented as follows:
For the project's compensation, support and resettlement plan approved by the district-level People's Committee before implementing the 2-level local government model, the Chairman of the People's Committee managing the unit or organization assigned to perform the task of compensation, support and resettlement (after implementing the 2-level local government model) approves the final settlement of compensation, support and resettlement costs.
The authority to approve the final settlement of public investment capital for completed projects during and after the process of perfecting the organization of the two-level local government apparatus is stipulated in Clause 1, Article 35 of Decree No. 99/2021/ND-CP as follows:
During and after the process of perfecting the organization of the local government apparatus, the authority to settle the public investment capital for completed projects for projects under the approval authority of the Chairman of the District People's Committee shall be implemented in the following cases: The Chairman of the Provincial People's Committee shall approve the settlement of the investment capital for completed projects for projects handed over by agencies and units under the provincial level from the district level; The Chairman of the Commune People's Committee shall approve the settlement of the investment capital for completed projects for projects handed over by agencies and units under the commune level from the district level.
New regulations on decentralization and delegation in the field of national reserves
Decree No. 126/2025/ND-CP regulating decentralization and delegation in the field of national reserves has just been issued by the Government.
Regarding decentralization in the Law on National Reserves, the Decree clearly states: The authority of the Prime Minister is stipulated in Articles 35 and 37 of the Law on National Reserves on "Import and export of national reserve goods according to the Prime Minister's decision and "Import and export of national reserve goods according to plan, rotating exchange of national reserve goods" decided by the Minister of Finance.
The authority of the Prime Minister as stipulated in Article 36 of the Law on National Reserves on "Import and export of national reserve goods in sudden and urgent situations" shall be decided by the Head of the Ministry or sector managing national reserve goods and shall be responsible for his/her decision. Within 3 days from the date of issuance of the decision, the ministries or sectors managing national reserve goods shall send a report to the Ministry of Finance for synthesis and reporting to the Prime Minister.
Decentralization of state management authority in the field of management and use of public assets
Decree 127/2025/ND-CP was recently issued by the Government on June 11, 2025, regulating the decentralization of state management authority in the field of management and use of public assets.
The Decree specifically stipulates the decentralization of state management in the management and use of public assets at agencies, organizations and units; management, use and exploitation of infrastructure assets (aviation, road traffic, markets, irrigation, inland waterways, railways, maritime, clean water supply); establishment of public ownership of assets and handling of assets for which public ownership has been established.
The Decree clearly states: The Chairman of the Provincial People's Committee decides to transfer public assets at agencies, organizations, and units under its management to ministries, central agencies, and to other localities as prescribed in Point a, Clause 1, Article 20 of Decree No. 151/2017/ND-CP of the Government detailing a number of articles of the Law on Management and Use of Public Assets, amended and supplemented by Decree No. 114/2024/ND-CP of the Government, Decree No. 50/2025/ND-CP of the Government.
The order and procedures for transferring public assets shall be implemented according to the provisions of Article 21 of Decree No. 151/2017/ND-CP; it is not necessary to report to the Minister of Finance for consideration and decision according to the provisions of Article 21 of Decree No. 151/2017/ND-CP.
Ministers, Heads of central agencies, and Provincial People's Committees shall promulgate a list of specific assets under their management that must purchase insurance for storm, flood, and inundation risks and a roadmap for implementation as prescribed in Clause 2, Article 135 of Decree No. 151/2017/ND-CP.
The Chairman of the Provincial People's Committee decides to transfer public assets at agencies, organizations and units under its management to the People's Armed Forces units as prescribed in Point b, Clause 2, Article 59 of Decree No. 151/2017/ND-CP. The order and procedures for transferring public assets shall comply with the provisions of Article 21 of Decree No. 151/2017/ND-CP; it is not necessary to report to the Minister of Finance for consideration and decision as prescribed in Article 21 of Decree No. 151/2017/ND-CP.
The Chairman of the Provincial People's Committee decides to approve the plan to transfer project assets under local management to other central or local agencies, organizations, units, and projects as prescribed in Point a, Clause 2, Article 92 of Decree No. 151/2017/ND-CP.
In this case, the order and procedures for approving the implementation plan shall comply with the provisions of Article 93 of Decree No. 151/2017/ND-CP; it is not necessary to request the agency assigned to perform the task of managing public assets as prescribed in Clause 1, Article 19 of the Law on Management and Use of Public Assets. The Minister of Finance shall consider and decide on the provisions of Point d, Point dd, Clause 1, Article 93 of Decree No. 151/2017/ND-CP.
The above decrees take effect from July 1, 2025.
According to VNA
Source: https://baogialai.com.vn/chinh-phu-ban-hanh-cac-nghi-dinh-quy-dinh-ve-phan-quyen-phan-cap-phan-dinh-tham-quyen-cua-chinh-quyen-dia-phuong-2-cap-post327930.html
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