Nghị định 118/2008/ND-CP

Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.

Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance. đã được thay thế bởi Decree No. 215/2013/ND-CP functions tasks powers organizational structure of the Ministry of Finance và được áp dụng kể từ ngày 15/02/2014.

Nội dung toàn văn Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.


THE GOVERNMENT
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 118/2008/ND-CP

Hanoi, November 27, 2008

 

DECREE

DEFINING THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the Government’s Decree No. 173/2007/ND-CP of December 3, 2007, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
At the proposal of the Minister of Finance,

DECREES:

Article 1. Position and functions

The Ministry of Finance is a government agency and functions to perform the state management of finance (including state budget, taxes, fees, charges and other state budget revenues, state reserves, state assets, state financial funds, financial investment, corporate finance, cooperative finance and collective economy); customs; accounting; independent audit; pricing; securities; insurance; financial and other services under its state management; and represents the owner of state capital portions in enterprises according to law.

Article 2. Tasks and powers

The Ministry of Finance shall perform tasks and exercise powers prescribed in the Government’s Decree No. 178/2007/ND-CP of December 3, 2007, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies, and have the following specific tasks and powers:

1. To submit to the Government bills and draft resolutions of the National Assembly, draft ordinances and resolutions of the National Assembly Standing Committee; and draft decrees of the Government under its approved annual law-making programs and plans, and projects and schemes as assigned by the Government or the Prime Minister.

2. To submit to the Prime Minister strategies and long- and medium-term and annual plans on the domains under its state management; draft decisions and directives and other documents falling under the Prime Minister’s directing and administering competence according to law.

3. To promulgate decisions, directives and circulars under its state management.

4. To direct, guide, examine and organize the implementation of legal documents, policies, strategies, master plans and plans after they are promulgated or approved and other legal documents under its state management; to provide information on, disseminate and educate about laws related to the domains under its state management.

5. State budget management:

a/ To sum up, elaborate and submit to the Government state budget estimates and annual plans on central budget allocation and adjusted state budget estimates when necessary; to coordinate with the Ministry of Planning and Investment in elaborating development investment spending estimates and plans to allocate central budget funds for capital construction investment, supplementation to state reserves, state credit supports and central budget contribution of capital to joint stock and joint venture businesses according to law;

b/ To formulate and submit to the Government plans to use central budget revenue increases when actual revenues are higher than the estimates decided by the National Assembly and plans to adjust and reduce some expenditures when actual revenues are lower than estimates; to coordinate with the Ministry of Planning and Investment in working out plans to use state budget revenue increases for development investment according to law;

c/ To draft and submit to the Prime Minister decisions to assign budget collection and spending tasks to each ministry, ministerial-level agency, government-attached agency and other central agency, and the tasks of collecting and spending, and sharing ratios (%) for shared revenues and additional central budget allocations to each province or centrally run city under the State Budget Law;

d/ To decide according to its competence or submit to the Prime Minister for decision the use of central budget provisions, the central financial reserve fund and other financial reserve sources under law;

dd/ To assume the prime responsibility for, and coordinate with ministries, ministerial-level agencies, government-attached agencies, other central agencies and provincial-level People’s Committees in, setting budget allocation norms and budget spending policies, criteria and norms in the domains assigned to the Ministry under the state budget law and submit them to the Government or the Prime Minister for prescription or prescribe them according to its competence;

e/ To guide the requirements, contents and time limit for state budget estimation for ministries, ministerial-level agencies, government-attached agencies and other central agencies and notify them of the examination numbers of total regular expenditure estimates and budget revenue-expenditure estimates for each domain; estimates of regular expenditure for national target programs for agencies managing those programs; and total local budget revenues and estimates of expenditure for local budget balancing (detailed regular expenditure) for each province or centrally run city;

g/ To organize the disbursement of the state budget and administer the central budget according to its competence; to monitor and urge the realization of budget estimates of all levels;

h/ To examine the allocation of budget estimates assigned to ministries, ministerial-level agencies, government-attached agencies and other central agencies; to guide ministries, branches and localities in managing and administering their budgets; to direct and examine ministries, ministerial-level agencies, government-attached agencies, other central agencies and localities in collecting and spending budgets;

i/ To organize and direct the accounting and final settlement of the state budget, and periodically report on the realization of state budget revenue and expenditure estimates according to law;

k/ To evaluate the final settlement of budget revenues and expenditures of ministries, ministerial-level agencies, government-attached agencies and other central agencies; to evaluate the final settlement of local budgets; to evaluate and approve the final settlement of investment capital of projects which are invested under the National Assembly’s decision and permission or the Prime Minister’s decision; to sum up the final settlement of the state budget and submit it to the Government for subsequent submission to the National Assembly for approval;

l/ To advance central budget payments according to its competence or the decision of competent authorities for important and urgent tasks which are planned for the following year’s estimates but must be performed right in the current year, have not yet been included in the current year’s budget estimates and cannot be covered by provision sources; to coordinate with the Ministry of Planning and Investment in proposing the Prime Minister to advance payments for eligible national projects and works and group-A capital construction works under the investment and construction laws, which are under construction and need to be speeded up;

m/ To recover advanced payments of the central budget;

n/ To assume the prime responsibility for, and coordinate with ministries and concerned agencies in, formulating and submitting to the Government for decision financial policies and solutions to control and combat inflation or deflation of the economy within the scope of its assignment.

6. Management of taxes, charges, fees and other state budget revenues:

a/ To uniformly manage, and direct and examine tax and customs offices and other agencies assigned by the State to collect taxes, charges, fees and other state budget revenues in collecting taxes, charges, fees and other state budget revenues under law;

b/ To assume the prime responsibility for, and coordinate with concerned agencies in, formulating, submitting to competent authorities for promulgation and guiding and inspecting the implementation of, legal documents on taxes, charges, fees and the collection of land use levy, land and water surface rents, rents and sales of state-owned houses, registration fees and other state budget revenues under the State Budget Law related to state assets, land, environment, natural resources and minerals;

c/ To decide according to its competence or submit to the Prime Minister for decision tax exemption, reduction and refund, collection of tax arrears, writing off of tax arrears and fines or annulment of other forms of sanction for tax-related violations according to law and issues arising in the implementation of bilateral or multilateral taxation treaties;

d/ To promulgate regulations on procedures and professional processes for collecting and paying taxes, charges, fees and other state budget revenues according to law; to provide professional guidance on tax declaration, calculation and payment, issuance of tax collection orders and other relevant professional operations;

dd/ To examine and control state budget revenue sources and the observance of the law on state budget collection and remittance and handle according to its competence violations of the law on taxes, charges, fees and other state budget revenues under law;

e/ To assess the conformity of policies on taxes, charges, fees and other state budget revenues with other existing mechanisms and policies and the socio-economic situation in each period in order to adjust, amend and supplement them according to its competence or propose competent agencies to timely adjust, amend and supplement them.

7. Management of the state budget fund, the state reserve fund and other state financial funds:

a/ To uniformly manage, direct, examine and take responsibility for the state budget fund deposited at the State Treasury; to manage the state reserve fund and other state funds according to law;

b/ To organize the state budget spending in accordance with the assigned budget estimates when all the conditions prescribed by the state budget law are met;

c/ To control, liquidate, pay and settle state budget expenditures made through the State Treasury system according to law;

d/ To provide professional guidance on the collection, remittance, payment, liquidation and final settlement of the state budget fund; to handle according to its competence violations of the law on management of the state budget fund, the state reserve fund and other state financial funds;

dd/ To promulgate regulations on financial management of state financial funds; to guide, examine and supervise state financial funds’ revenues and expenditures, and handle according to its competence violations of financial regulations of these funds;

e/ To examine the management and use of the State’s issuance reserve fund, foreign currency reserve fund and foreign exchange reserve fund.

8. Management of national reserves:

a/ To coordinate with the Ministry of Planning and Investment and concerned ministries and agencies in working out and submitting to the Government a list of goods for national reserve, total national reserves, total increase of national reserves, national reserve plans and elaborating annual estimates and plans on allocation of additional state reserve capital to ministries and branches assigned to take charge of national reserves;

b/ To promulgate regulations on financial management and selling and buying prices of national reserve goods, and purchase, sale, import, export and preservation costs of national reserve goods; to assume the prime responsibility for, and coordinate with concerned agencies in, setting and promulgating national standards and technical regulations and eco-technical norms for national reserve goods according to law;

c/ On the basis of approved state budget estimates and national reserve plans, to ensure financial sources for national reserve activities of ministries and branches managing reserve goods; to appraise and sum up the final settlement of state budget expenditures for national reserves;

d/ To guide, examine and inspect the implementation of national reserve tasks by ministries and branches managing national reserve goods according to regulations;

dd/ To directly organize and manage national cash reserves and a number of reserve goods according to the Government’s regulations.

9. State asset management:

a/ To uniformly manage state assets; to assume the prime responsibility for, and coordinate with concerned agencies in. formulating financial policies for the management and use of state assets;

b/ To assume the prime responsibility for setting, and promulgate according to its competence or submit to the Prime Minister for promulgation, criteria and norms for state asset use;

c/ To decide according to its competence or propose the Prime Minister to decide on the procurement, recovery, transfer, liquidation, sale and transformation of ownership of state assets according to law;

d/ To issue regulations on management and use of state assets in agencies, units and organizations as prescribed by law or decentralized by the Government;

dd/ To evaluate standards, norms and mechanisms on management and use of special-purpose assets drafted by ministries and other central agencies before they are promulgated;

e/ To guide and examine the implementation of the law on use and management of state assets; to review the state asset management and use nationwide and report it to the Government for subsequent submission to the National Assembly.

10. Corporate finance and management of state capital at enterprises:

a/ To formulate and submit to the Government or the Prime Minister for promulgation according to its/his competence the regime on corporate finance management and financial supervision mechanisms applicable to enterprises of all economic sectors; financial mechanisms and policies for the transformation of ownership and reorganization of state enterprises, the transformation of public non-business units into enterprises and the equitization of public non-business units; and financial mechanisms for the development of cooperatives and collective economy;

b/ To guide and examine the implementation of state mechanisms and polices on corporate finance;

c/ To assume the prime responsibility for, or participate in, the assessment of the State’s capital investment in or financial support for enterprises, and monitor and supervise the State’s investment in enterprises after it is approved by competent authorities and the implementation of policies upon the reorganization of state enterprises according to law;

d/ To monitor, supervise, review and assess the preservation and development of state capital at enterprises nationwide; to assume the prime responsibility for, and coordinate with other agencies in, implementing the regulation on supervision, and evaluating the efficiency, of the operation of enterprises according to the Government’s regulations;

dd/ To sum up, analyze, assess, elaborate and submit to the Prime Minister for decision plans to balance capital sources and funds for state corporations and state economic groups;

e/ To act as the key agency in summing up the exercise of the right to represent the owner of stale capital portions at enterprises according to law; to handle according to its competence state capital-related matters at enterprises as decentralized by the Government; to exercise the right and fulfill the obligation to represent the owner of state capital portions at enterprises under its management, the State Capital Investment and Trading Corporation and other financial funds as prescribed by law or assigned by the Government.

11. Management of the Government’s borrowing and repayment of domestic and foreign loans, public debts, national debts and international aid sources:

a/ To formulate and submit to the Government or the Prime Minister for promulgation according to its/his competence policies and mechanisms to manage the Government’s borrowing and repayment of domestic and foreign loans, public debts and national debts;

b/ To elaborate and submit to the Government or the Prime Minister for approval strategies and medium-term and annual plans on domestic and foreign loans of the Government and the public sector in line with the national socio-economic development strategy and national financial policy for each period;

c/ To act as the key agency in assisting the Government in performing the unified state management of borrowing and repayment of loans of the Government, the public sector and the nation; to perform the financial management of the Government’s foreign borrowings, including official development assistance (ODA) loans, the Government’s commercial loans and overseas issuance of government bonds; to manage and control debt indices (national debts, public debts and debts of the Government, local governments and enterprises);

d/ To organize capital raising for the state budget and development investment through domestic and overseas issuance of public bonds and government bonds as assigned by the Government;

dd/ To represent the “borrower” on behalf of the Vietnamese Government and State, except for loans on which the State Bank of Vietnam is authorized to negotiate and sign; to negotiate and sign the Government’s foreign loan agreements as assigned by the Government or the Prime Minister; to coordinate with the Ministry of Planning and Investment in elaborating and submitting to the Prime Minister for approval a list of programs and projects entitled to the provision or sub-lending of part or the whole of the Government’s foreign loans; to organize the sub-lending for programs and projects on the approved list; to guide, examine and control the disbursement, management and use of the Government’s foreign loans;

e/ To assume the prime responsibility for working out plans to repay foreign loans from the state budget; to coordinate with the Ministry of Planning and Investment in summing up and elaborating plans on ODA disbursement and annual plans on contributed domestic capital from the state budget for ODA programs and projects;

g/ To grant and manage government guarantees for localities, enterprises and credit institutions to take out foreign loans according to law; to guarantee the issuance of project bonds and bonds of local governments to raise domestic capital;

h/ To guide and organize the repayment of the Government’s loans from the state budget and perform the obligations of the guarantor; to manage the debt payment accumulation fund;

i/ To review and periodically report to the Prime Minister on the borrowing, use and repayment of loans of the Government, the public sector and the nation according to law;

k/ To uniformly manage international aid sources; to organize the receipt, distribution and financial management of international aid sources according to the Government’s regulations;

l/ To act as the key agency in synthesizing and publicizing information on debts of the Government, the public sector and the nation.

12. Accounting and audit:

a/ To elaborate and submit to the Government for promulgation, and guide and examine according to its competence the observance of, regimes on accounting and audit (including independent and internal audit of enterprises and organizations of the production and business sector), reporting and financial-budgetary transparency;

b/ To promulgate regulations on accounting and audit principles, standards and professional methods and skills; professional criteria for accountants, chief accountants and auditors; criteria and conditions for establishing accounting service enterprises and independent audit enterprises;

c/ To guide and examine the implementation of the laws on accounting, audit and professional accounting and audit practices; to give final opinions on disagreements and disputes related to accounting and independent audit.

13. State management of securities and the securities market:

a/ To formulate and submit to the Government for promulgation policies on securities market development;

b/ To elaborate and submit to the Prime Minister for approval schemes to establish, terminate the operation, dissolve or transform the ownership, operation mode or organizational model, of the Stock Exchange, the Securities Trading Center and the Securities Depository;

c/ To grant, suspend or withdraw operation licenses of securities trading companies, securities investment fund management companies, securities investment funds, securities firms and organizations issuing or depositing securities or providing securities services according to law;

d/ To examine and supervise the operation of organizations involved in securities issuance, trading and services;

dd/ To assume the prime responsibility for, and coordinate with concerned agencies in, taking necessary measures to ensure the safe, effective and lawful operation of the securities market.

14. State management of insurance:

a/ To elaborate and submit to the Government for promulgation mechanisms and policies to develop the insurance market;

b/ To grant, suspend or withdraw establishment and operation licenses of insurance businesses and insurance brokerage businesses; and licenses to establish representative offices of foreign insurance businesses and insurance brokerage businesses in Vietnam;

c/ To examine and supervise the operation of insurance businesses, insurance brokerage businesses and concerned organizations and individuals;

d/ To assume the prime responsibility for, and coordinate with concerned agencies in, taking necessary measures to ensure the effective and lawful operation of the insurance market.

15. Financial management of financial and financial service institutions:

a/ To formulate and submit to the Government for prescription policies and models to organize lottery, betting, casino and prized video game businesses;

b/ To manage, examine, supervise and handle violations in, the implementation of the law on lottery, betting, casino and prized video game businesses; to grant and withdraw operation licenses for lottery, betting, casino and prized video game businesses according to law;

c/ To perform the financial management of the operation of the State Bank of Vietnam, state-run commercial banks, the Social Policy Bank, the Vietnam Development Bank, Vietnam Savings Insurance, Vietnam Social Insurance and the State Capital Investment Corporation according to law;

d/ To guide, examine and supervise organizations engaged in financial, accounting, audit, tax consultancy, price assessment and hired customs declaration services and other services under its state management.

16. Customs:

a/ To elaborate and submit to the Government for promulgation specific regulations on customs procedures, customs inspection and supervision, conditions for registration and operation of customs clearance agents, responsibilities of state agencies at border gates, the operation of bonded and tax suspension warehouses, and post-customs clearance inspection;

b/ To promulgate according to its competence documents guiding and directing professional customs inspection and supervision, post-customs clearance inspection, smuggling control and customs statistics according to law;

c/ To organize, guide, direct, examine and take responsibility for the performance of tasks of the customs service under the Customs Law and other laws; to examine and handle according to its competence violations of the customs law.

17. Pricing:

a/ To work out and submit to the Government or the Prime Minister for approval and organize the implementation of, annual, five-year and ten-year price administration orientations; and the planning on price assessment service development;

b/ To elaborate and submit to the Government for promulgation regulations on control of prices of state monopoly commodities and services; to assume the prime responsibility for, and coordinate with ministries, branches and provincial-level People’s Committees in, controlling price constituents of goods and services under its competence according to law;

c/ To assume the prime responsibility for, and coordinate with concerned ministries and agencies in, working out and submitting to competent authorities for decision according to law pricing schemes for goods and services on the list of goods and services subject to state pricing; to guide principles and methods for pricing goods and services; to promulgate regulations on common and uniform pricing to serve as a guidance for ministries, branches, localities and production and business organizations in working out pricing schemes and as a basis for appraising pricing schemes and controlling price constituents;

d/ To assume the prime responsibility for, and coordinate with concerned agencies in elaborating and submitting to the Prime Minister for decision a list of goods and services subject to price valorization, a list of goods and services subject to state pricing, and the price management decentralization;

dd/ To assume the prime responsibility for, and coordinate with concerned agencies in, working out, and decide on and announce according to its competence or propose the Prime Minister to decide on and announce, the application of price valorization measures when prices of goods and services subject to price valorization experience abnormal fluctuations; to guide conditions for taking price valorization measures under law;

e/ To evaluate decrees on methods for determining land prices and land price brackets drafted by the Ministry of Natural Resources and Environment; to evaluate pricing schemes worked out by ministries, agencies and state enterprises for submission to the Government or the Prime Minister for decision or for decision by ministries according to their competence; to direct and guide the implementation of pricing policies and measures and decisions on asset, goods and service prices promulgated or approved by the Government or the Prime Minister;

g/ To decide according to its competence on prices of assets, goods and services on the state pricing list; to guide the setting of specific prices for goods and services after minimum and maximum prices and price brackets for those goods and services are prescribed by competent state agencies according to law;

h/ To prescribe price consultation dossiers and procedures. To organize price consultations for goods and services having national and regional impacts which satisfy either of the following conditions: not being on the state pricing list; being important goods and services produced and supplied in specific conditions and traded in monopoly with limited competitiveness under which the buyer and seller are interdependent and irreplaceable; being requested by the Prime Minister, ministers or heads of ministerial-level agencies or government attached agencies;

i/ To prescribe price assessment criteria, criteria for price assessors and conditions for providing price assessment services and grant and withdraw price assessor cards, and conditions for provision of price assessment services; to perform the state management of price assessment according to law;

k/ To assume the prime responsibility for, and coordinate with concerned ministries and agencies in, specifying lists of goods and service subject to price registration or declaration; to guide procedures for and dossiers of price registration declaration under its competence according to law and supervise the implementation thereof;

l/ To guide, examine and control the implementation of the law on price management and assessment.

18. To organize and direct the information technology application and statistics in the domains under its state management.

19. International cooperation:

a/ To carry out international cooperation i the domains under its state management according to law;

b/ To work out plans and organize negotiations on bilateral or multilateral treaties on taxation (export duty, import duty, double taxation avoidance and other taxes under law), financial, accounting, audit and customs services and other financial domains as authorized by the Government;

c/ To negotiate and sign financial treaties as authorized by the State President or the Government; to represent the Vietnamese Government at bilateral or multilateral financial forums as assigned by the Government.

20. To organize and direct the implementation of plans on scientific research and application of scientific and technological advances in the domains under its management according to law.

21. To decide on guidelines and specific measures for, and direct, the implementation of operation mechanisms for public service organizations in the domains under its management according to law; to manage and direct the operation of its non-business organizations.

22. To perform the state management of the operation of associations and non-governmental organizations in the domains under its management according to law.

23.To inspect, examine, and settle complaints and denunciations; to prevent and fight corruption, negative practices, red tape and authoritativeness; to practice thrift and prevent and fight waste in using assets and funds assigned to the Ministry according to law; to handle according its competence or propose competent authorities to handle violations of the laws on finance and budget management and other domains under its management.

24. Administrative reform:

a/ To elaborate and submit to the Government for promulgation programs on reform of public finance management mechanisms for the state administrative reform program in each period;

b/ To decide on and direct the implementation of its administrative reform program inline with the objectives and contents of the state administrative reform program already approved by the Prime Minister.

25. To manage its organizational apparatus and payroll; to direct the implementation of the wage regime and regimes and policies on entitlement, commendation and disciplining of cadres, public employees and servants under its management; to provide professional training and retraining for cadres, public employees and servants under its management.

26. To manage and organize the entire sector’s finance, state assets, development investment and construction under its management according to law.

27. To perform other casks and exercise other powers as prescribed by law or assigned by the Government or the Prime Minister.

Article 3. Organizational structure

1. The State Budget Department.

2. The Investment Department.

3. Department I.

4. The Administrative and Non-Business Finance Department.

5. The Tax Policy Department.

6. The Department of Finance of Banks and Financial Institutions.

7. The Accounting and Audit Regime Department.

8. The International Cooperation Department.

9. The Legal Department

10. The Planning and Finance Department.

11. The Organization and Personnel Department.

12. The Emulation and Commendation Department.

13. The Inspectorate.

14. The Office (with a representative office in Ho Chi Minh City).

15. The Public Asset Management Department.

16. The Corporate Finance Department.

17. The Debt Management and Foreign Relation Finance Department.

18. The Insurance Management and Supervision Department.

19. The Price Management Department.

20. The Information Technology and Financial Statistics Department.

21. The General Department of Taxation.

22. The General Department of Customs.

23. The General Department of National Reserves.

24. The State Treasury.

25. The State Securities Commission.

26. The Financial Strategy and Policy Institute.

27. Vietnam Financial Times.

28. The Financial Review.

29. The Finance Administrators School.

The units defined in Clauses 1 thru 25 of this Article are administrative organizations assisting the Minister in performing the state management function, the units defined in Clauses 26 thru 29 are the Ministry’s state non-business organizations operating to serve state management work.

The State Budget Department, the Investment Department, the Administrative and Non-Business Finance Department, the Tax Policy Department, the Department of Finance of Banks and Financial Institutions, the Accounting and Audit Regime Department, the International Cooperation Department, the Legal Department, the Planning and Finance Department, the Organization and Personnel Department, the Inspectorate and the Office may organize sections under the decisions of the Minister of Finance.

The Minister of Finance shall submit to the Prime Minister for promulgation decisions defining the functions, tasks, powers and organizational structures of the General Department of Taxation, the General Department of Customs, the General Department of National Reserves, the State Treasury and the State Securities Commission and the list of the Ministry’s existing non-business organizations.

Article 4. Effect

1. This Decree takes effect 15 days after its publication “CONG BAO” and replaces the Government’s Decree No. 77/2003/ND-CPof July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.

2. All previous provisions which are contrary to this Decree are annulled.

3. The Government’s Decree No. 96/2002/ ND-CP of November 19, 2002, defining the functions, tasks, powers and organizational structure the General Department of Customs, ceases to be effective when the Prime Minister’s decision defining the functions, tasks, powers and organizational structure of the General Department of Customs under the Ministry of Finance is promulgated and takes effect.

4. The Department of National Reserves may maintain its organization, operation, seal and existing accounts under the Prime Minister’s Decision No. 270/2003/QD-TTg of December 24, 2003, defining the functions, tasks, powers and organizational structure of the Department of National Reserves under the Ministry of Finance until the Prime Minister’s decision defining the functions, tasks, powers and organizational structure of the General Department of National Reserves under the Ministry of Finance is promulgated and takes effect.

Article 5. Implementation responsibilities

The Minister of Finance, ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial-level People’s Committees shall implement this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER



Nguyen Tan Dung

 

 

 

Thuộc tính Văn bản pháp luật 118/2008/ND-CP

Loại văn bảnNghị định
Số hiệu118/2008/ND-CP
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Ngày ban hành27/11/2008
Ngày hiệu lực21/12/2008
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            Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
            Loại văn bảnNghị định
            Số hiệu118/2008/ND-CP
            Cơ quan ban hànhChính phủ
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            Ngày ban hành27/11/2008
            Ngày hiệu lực21/12/2008
            Ngày công báo...
            Số công báo
            Lĩnh vựcBộ máy hành chính, Tài chính nhà nước
            Tình trạng hiệu lựcHết hiệu lực 15/02/2014
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