Province-level administrative units merged in Vietnam under đá bóng trực tiếp Conclusion 126-KL/TW 2025? What are đá bóng trực tiếp duties and powers of đá bóng trực tiếp Ministry of Finance of Vietnam in tax administration?

Province-leveladministrative unitsmerged in Vietnam under theConclusion 126-KL/TW 2025?

On February 14, 2025, đá bóng trực tiếp Central Executive Committee issuedKết luận 126-KL/TW về Nộiregarding several contents and tasks for continuing đá bóng trực tiếp arrangement and downsizing of đá bóng trực tiếp political system's organizational structure in 2025.

To be specific, in sub-item 3.4, Section 3 ofKết luận 126-KL/TW về Nội, it clearly mentions đá bóng trực tiếp orientation to study merging several provinces during đá bóng trực tiếp current arrangement process, completing đá bóng trực tiếp organizational structure of đá bóng trực tiếp political system for đá bóng trực tiếp year 2025 and đá bóng trực tiếp 2025–2030 tenure as follows:

Continue to implement đá bóng trực tiếp arrangement and complete đá bóng trực tiếp organizational structure of đá bóng trực tiếp political system in 2025 and đá bóng trực tiếp 2025–2030 tenure

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3.2. Task đá bóng trực tiếp Communist Party of Vietnam to delegate đá bóng trực tiếp Government of Vietnam:

- Direct đá bóng trực tiếp Communist Party's Inspectorate and related agencies and units to urgently complete đá bóng trực tiếp scheme for reorganizing đá bóng trực tiếp inspection system, reporting to đá bóng trực tiếp Politburo at đá bóng trực tiếp meeting on February 18, 2025.

- Lead and direct đá bóng trực tiếp review, assessment, and reorganization of đá bóng trực tiếp operations of party organizations within state enterprises, general corporations, and state commercial banks in đá bóng trực tiếp direction of transferring grassroots party committees (enterprises) subordinate to đá bóng trực tiếp party committees of corporations and general corporations to local party committees following their production and business operations (reporting to đá bóng trực tiếp Secretariat by đá bóng trực tiếp end of Q2/2025).

- Preside, cooperate with đá bóng trực tiếp Central Organization Committee, đá bóng trực tiếp Communist Party's National Assembly delegation, related party committees, and organizations to study đá bóng trực tiếp orientation of continuing to eliminate đá bóng trực tiếp intermediate administrative level (district level); build a plan to continue arranging đá bóng trực tiếp commune level in line with đá bóng trực tiếp new organizational model, propose đá bóng trực tiếp organization, functions, tasks, powers, and responsibilities of đá bóng trực tiếp commune level; orient đá bóng trực tiếp merger of some provincial-level administrative units; and propose policy directions for amending and supplementing relevant legal and Communist Party regulations, reporting to đá bóng trực tiếp Politburo in Q3/2025.

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Thus, according to Conclusion 126-KL/TW, there is a mention of studying đá bóng trực tiếp removal of đá bóng trực tiếp intermediate administrative level (district level) and merging some provincial-level administrative units. These contents must be reported to đá bóng trực tiếp Politburo in Q3/2025.

Province-level administrative units merged in Vietnam under đá bóng trực tiếp Conclusion 126-KL/TW 2025?(Image from đá bóng trực tiếp Internet)

Ministry of Finance of Vietnam:What are guidelines forfunding fordownsizingthe organizational structure?

đá bóng trực tiếp Ministry of Finance of Vietnam issuedThông tư 07/2025/TT-BTCguiding đá bóng trực tiếp determination of funding sources, budgeting, management, use, and settlement of funds for implementing policies for officials and public employees during đá bóng trực tiếp process of reorganizing đá bóng trực tiếp administrative apparatus according toNghị định 178/2024/NĐ-CP.

To be specific, according toThông tư 07/2025/TT-BTC, đá bóng trực tiếp Ministry of Finance of Vietnam provides guidance on funding for downsizing đá bóng trực tiếp organizational apparatus as follows:

(1) Use of recurrent budget estimates(section 1, Article 2Circular 07/2025/TT-BTC):

- Pay costs to maintain đá bóng trực tiếp previous position's salary level or previous leadership allowance until đá bóng trực tiếp end of đá bóng trực tiếp term or appointment period for officials who stop holding their position or are appointed to lower positions due to organizational restructuring.

- Continue to pay đá bóng trực tiếp current salary (including allowances) for officials seconded to strengthen grassroots work.

- Implement salary increment policies and pay bonuses for related subjects.

- Pay bonuses to subjects according to regulations.

(2) State budget(section 2, Article 2Circular 07/2025/TT-BTC):

- For officials and public employees, workers, and armed forces under đá bóng trực tiếp management of ministries, ministerial-level agencies, government-attached bodies, and other central agencies, đá bóng trực tiếp funding will be ensured by đá bóng trực tiếp central budget.

- For officials and public employees and workers belonging to units managed by localities, đá bóng trực tiếp funding will be incorporated into đá bóng trực tiếp local salary reform needs.

(3) Budget estimation, allocation, use, and settlement(Article 5Circular 07/2025/TT-BTC):

- đá bóng trực tiếp process of budget estimation, management, use, and settlement of đá bóng trực tiếp state budget for implementing policies related to officials and public employees, workers, and armed forces in executing organizational restructuring is in accordance with đá bóng trực tiếp Law on State Budget, đá bóng trực tiếp Accounting Law, and related guidelines. Specifically:

- For ministries and central agencies:Develop budget estimates for implementing policies, incorporating them into đá bóng trực tiếp annual state budget estimates and submitting them to đá bóng trực tiếp Ministry of Finance of Vietnam for approval by competent authorities.

- For localities:

+ Agencies and units prepare budget estimates and send them to đá bóng trực tiếp same-level financial authority for consolidation into đá bóng trực tiếp local state budget salary reform demands.

+ In cases where đá bóng trực tiếp local salary reform fund is insufficient, đá bóng trực tiếp central budget will support đá bóng trực tiếp shortfall.

Note:đá bóng trực tiếp settlement of funds for implementing policies concerning officials and public employees, workers, and armed forces in đá bóng trực tiếp execution of organizational restructuring is to be consolidated into đá bóng trực tiếp annual financial and settlement reports of đá bóng trực tiếp agencies and units following đá bóng trực tiếp Law on State Budget, đá bóng trực tiếp Accounting Law, and related guidelines.

What are đá bóng trực tiếp duties and powers of đá bóng trực tiếp Ministry of Finance of Vietnam in tax administration?

According to section 1, Article 15 of đá bóng trực tiếpTax Administration Law 2019, đá bóng trực tiếp duties and powers of đá bóng trực tiếp Ministry of Finance of Vietnam in tax management are stipulated as follows:

đá bóng trực tiếp Ministry of Finance of Vietnam is responsible for assisting đá bóng trực tiếp Government of Vietnam in đá bóng trực tiếp unified state management of tax administration and has đá bóng trực tiếp following duties and powers:

- Issue legal normative documents on tax administration within its competency or submit them to competent authorities for issuance.

- Organize đá bóng trực tiếp implementation of tax management according to đá bóng trực tiếp provisions of this Law and other related legal regulations.

- Organize đá bóng trực tiếp preparation and execution of đá bóng trực tiếp state budget revenue estimates.

- Organize inspection and auditing of đá bóng trực tiếp implementation of tax laws and other related legal provisions.

- Handle legal violations and resolve complaints and denunciations related to đá bóng trực tiếp implementation of tax laws under its authority.

- Organize đá bóng trực tiếp implementation of international cooperation in taxation.

- Coordinate with đá bóng trực tiếp Ministry of Planning and Investment and other related ministries to guide đá bóng trực tiếp implementation of independent valuation of machinery, equipment, and technological chains as per đá bóng trực tiếp Investment Law's regulations.