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.
Authority, duties and powers in the field of public investment
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 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 compensation, support and resettlement tasks (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 2-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 two levels of authority to settle public investment capital for completed 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 approves the final settlement of investment capital for completed projects handed over by provincial agencies and units from the district level.
The Chairman of the Commune People's Committee approves the final settlement of investment capital for completed projects handed over by agencies and units under the commune level from the district level.
Delimitation of authority in the fields of tax, fees and price management
Regarding the authority to decide on the establishment of the Tax Advisory Council of communes and wards, Decree 125/2025/ND-CP clearly states: The authority of the Chairman of the District People's Committee to decide on the establishment of the Tax Advisory Council of communes and wards is stipulated in Clause 1, Article 28 of the Law on Tax Administration and is implemented by the Chairman of the Commune People's Committee.
Regarding the authority to perform tasks and powers in the field of environmental protection fees, Decree 125/2025/ND-CP stipulates: The authority of the District-level Department of Natural Resources and Environment in collecting environmental protection fees for emissions is prescribed in Article 4 of Decree No. 153/2024/ND-CP and environmental protection fees for wastewater prescribed in Clause 1, Article 3 of Decree No. 53/2020/ND-CP is performed by specialized agencies assigned by the People's Committee at the commune level.
The authority to establish a Property Valuation Council when enforcing by means of property seizure and auctioning of seized property is stipulated as follows: The authority of the Chairman of the District People's Committee to establish a Property Valuation Council is stipulated in Point a, Clause 10, Article 35 of Decree No. 126/2020/ND-CP, implemented by the Chairman of the Commune People's Committee.
The task of synthesizing and appraising the list of agricultural production organizations and individuals eligible for support from the District People's Committee is specified in Point b and Point c, Clause 2, Article 24 of Decree No. 58/2018/ND-CP on agricultural insurance, performed by the Commune People's Committee.
Regarding the authority to perform tasks and powers in State price management and regulation activities: The authority to organize and implement price stabilization at the local level of the People's Committee at the district level as assigned by the People's Committee at the provincial level is stipulated in Point b, Clause 2, Article 20 of the Law on Prices and Point a, Clause 2, Article 6 of Decree No. 85/2024/ND-CP dated July 10, 2024 of the Government detailing a number of articles of the Law on Prices is implemented by the People's Committee at the commune level.
This Decree comes into force from July 1, 2025.
This Decree expires from March 1, 2027, except in the following cases:
Ministries and ministerial-level agencies shall report to the Government for proposal and the National Assembly shall decide to extend the application period of all or part of this Decree;
Laws, resolutions of the National Assembly, ordinances, resolutions of the National Assembly Standing Committee, decrees, resolutions of the Government, decisions of the Prime Minister containing provisions on authority, responsibility for state management, order and procedures prescribed in this Decree that are adopted or promulgated from July 1, 2025 and take effect before March 1, 2027, the corresponding provisions in this Decree shall cease to be effective at the time such legal documents take effect.
During the effective period of the provisions of this Decree, if the provisions on authority, responsibility for state management, order and procedures in this Decree are different from relevant legal documents, the provisions of this Decree shall apply.
PV
Source: https://baohanam.com.vn/kinh-te/phan-dinh-tham-quyen-cua-chinh-quyen-dia-phuong-2-cap-trong-linh-vuc-quan-ly-cua-bo-tai-chinh-165450.html
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