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Ministry of Finance guidance on the legal instrument form for delegating local budget expenditure norms to provincial People's Committees

RegHub explainer by New MarketerLast updated:

Based on:Luật NSNN số 89/2025/QH15 Điều 31 khoản 9 điểm h; Luật Tổ chức chính quyền địa phương Điều 13; Luật Ban hành VBQPPL năm 2025 - Ministry of Finance

This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.

The Ministry of Finance confirmed that when a provincial People's Council (HDND) delegates to the provincial People's Committee (UBND) authority to determine specific local budget expenditure standards and norms under Point h, Clause 9, Article 31 of the State Budget Law No. 89/2025/QH15, the HDND **must issue a normative legal document** (a normative Resolution) — an administrative document is insufficient because decentralization must be established in a normative legal document per Clause 2, Article 13 of the Law on Local Government Organization. Where a sector-specific decree directly grants authority to the provincial UBND, the HDND must still issue a normative legal document delegating this task to the UBND if the matter falls under Point h, Clause 9, Article 31 of the State Budget Law. UBND self-determination without an HDND normative legal document does not comply with regulations.

Questions

  1. When HDND delegates to UBND the authority to set local budget expenditure norms under Point h, Clause 9, Article 31 of State Budget Law No. 89/2025/QH15, must it use a normative Resolution or an administrative Resolution?
  2. Where a sector decree grants authority directly to the UBND, does the HDND still need to issue a delegating document?
  • Point h, Clause 9, Article 31 of State Budget Law No. 89/2025/QH15: HDND decides specifically or delegates to UBND to decide specific budget expenditure standards and norms.
  • Clause 2, Article 13 of the Law on Local Government Organization: Decentralization must be established in normative legal documents.
  • 2025 Law on Promulgation of Legal Documents, Articles 2 and 3: Distinguishes normative legal documents (containing generally binding legal norms) from administrative documents (individual/specific).
  • Decree 30/2020/ND-CP, Article 7: An administrative Resolution is an individual administrative document, not a normative legal document.

Conclusions

Question 1: HDND must issue a normative Resolution (not an administrative/individual Resolution) to delegate budget expenditure norm-setting authority to UBND.

Question 2: Even where a sector decree directly grants authority to UBND, HDND must still issue a normative legal document for the formal delegation under the State Budget Law — UBND acting without an HDND normative document does not comply.

Luật NSNN số 89/2025/QH15 Điều 31 khoản 9 điểm h; Luật Tổ chức chính quyền địa phương Điều 13; Luật Ban hành VBQPPL năm 2025

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