Accordingly, Deputy Prime Minister Nguyen Van Thang, on behalf of the Government, signed and promulgated Decree No. 376/2026/ND-CP dated October 1, 2026, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.
Specifically, the Decree stipulates that the Ministry of Finance is a government agency performing the function of state management regarding: socio -economic development strategies and plans; planning; development investment, business investment in Vietnam and business investment from Vietnam abroad, investment promotion; state budget;
State treasury; public debt; foreign aid to Vietnam and Vietnamese aid to foreign countries; taxes, fees, charges and other revenues of the state budget; national reserves; financing of off-budget state financial funds; public assets;
Customs; accounting; auditing; pricing; securities; insurance; bidding; enterprises, collective economic organizations, cooperative economic organizations, household businesses; economic zones; financial services and other services under the state management scope of the ministry; statistics; implementation of social insurance and health insurance policies, representing the state ownership in enterprises as prescribed by law .
Organizational structure
In terms of organizational structure, the Ministry of Finance has 34 subordinate units, including:
Department of State Budget; Department of Investment and Infrastructure Development; Department of Investment Supervision and Appraisal; Department of Administrative and Public Service Finance; Department of National Defense, Security, and Special Affairs (Department I); Department of Local and Territorial Economy; Department of Planning Management; Department of Financial Institutions;
Department of Tax, Fee and Charge Policy; Department of Personnel Organization; Department of Legal Affairs; Office; Department of Debt Management and External Economic Relations; Department of Public Assets Management; Department of Bidding Management; Department of Insurance Management and Supervision; Department of Accounting and Auditing Management and Supervision; Department of Price Management;
Department of State-Owned Enterprise Development; Department of Private and Collective Economic Enterprise Development; Department of Foreign Investment; Department of Planning and Finance; Department of Information Technology and Digital Transformation ; Department of Taxation; Department of Customs;
State Reserve Department; Statistics Department; State Treasury; State Securities Commission; Institute of Economic and Financial Strategy and Policy; Finance and Investment Newspaper; Economics and Finance Magazine; School for Training Economic and Financial Cadres; Vietnam Social Security.
The organizations specified in clauses 1 to 29 are administrative organizations assisting the Minister in performing state management functions; the organizations specified in clauses 30 to 33 are public service units; and the organization specified in clause 34 is a specialized unit under the Ministry of Finance.
The State Budget Department has 6 divisions; the Investment and Infrastructure Development Department has 4 divisions; the Administrative and Public Service Finance Department has 4 divisions; the Financial Institutions Department has 4 divisions; the Tax, Fee and Charge Policy Department has 5 divisions; the Personnel and Organization Department has 6 divisions; and the Legal Department has 5 divisions.
The Vietnam Tax and Social Insurance Agency is organized and operates at three levels: central level, provincial level (Tax and Social Insurance agencies of provinces and centrally-administered cities), and grassroots level (Tax and Social Insurance agencies at the grassroots level managing the areas of some communes, wards, and special zones).
The Customs Department is organized and operates at three levels: central level, provincial level (20 regional customs offices), and border/non-border customs offices.
The General Statistics Office is organized and operates at two levels: central level and provincial level (Statistics offices of provinces and centrally-administered cities).
The State Treasury is organized and operates at two levels: central level and provincial level (20 regional State Treasuries).
The State Reserve Department is organized and operates at two levels: central level and provincial level (15 regional State Reserves).
The decree also stipulates that the Tax Department, Customs Department, State Reserve Department, Statistics Department, State Treasury, and State Securities Commission are Type 1 Departments, each with a seal bearing the national emblem. Vietnam Social Security is to apply the same organizational structure and number of deputy heads as Type 1 Departments, and will also have a seal bearing the national emblem.
At the same time, the Minister of Finance is responsible for organizing and arranging for the Provincial and City Statistics Departments, Regional Customs Departments, and Regional State Reserves to complete the restructuring of their organizations and operations before January 1, 2027.
Source: https://congluan.vn/sap-xep-bo-may-bo-tai-chinh-cac-don-vi-thue-hai-quan-kho-bac-to-chuc-theo-mo-hinh-moi-post362704.html
