The tasks and powers of local governments at all levels are determined on the basis of the division of authority between central state agencies and local state agencies and local governments at all levels in the form of decentralization and delegation.
The determination of the authority of local governments must ensure the following principles:
Clearly identify the content and scope of tasks and powers that local authorities are decided upon, organized to implement and responsible for the results;
Ensure no overlap or overlap in tasks and powers between state agencies at the central and local levels, between local governments at all levels and between agencies and organizations under local governments;
In accordance with the characteristics of rural areas, urban areas, islands, special administrative - economic units and the capacity, conditions for performing tasks and powers of local authorities at all levels.
Agencies, organizations and individuals assigned to perform the tasks and powers of superior state agencies are guaranteed the necessary conditions to perform those tasks and powers;
Ensure publicity, transparency, accountability for explanation and effective implementation of power control associated with the responsibility of inspection, examination and supervision of superior state agencies;
Timely adjust the content of decentralization and delegation when the assigned tasks and powers are not effectively exercised by the agency, organization or individual;
Ensure unity in organizing the implementation of the Constitution and laws; Meet the requirements of local governance; apply science, technology, innovation and digital transformation;
Issues related to the scope of 2 or more provincial-level administrative units shall be under the authority of central state agencies, except where other provisions are prescribed by law and resolution of the National Assembly.
Local authorities are proactively proposed to competent authorities on decentralization and delegation of authority to competent local agencies, organizations and individuals to perform tasks and powers in accordance with local capabilities and practical conditions.
The regulation of the duties and powers of local authorities and local government agencies in legal documents must comply with the provisions of this Law, ensuring effective control of state power.
Regarding decentralization, the Law on Organization of Local Government 2025 stipulates:
The decentralization of power to local authorities at all levels must be stipulated in the law and Resolution of the National Assembly, clearly defining the implementing body, content, scope of tasks, and powers, ensuring the principles for determining authority and in accordance with the tasks and powers of local authorities at all levels prescribed in this Law.
Local authorities are autonomous in issuing decisions, organizing implementation and taking responsibility within the scope of assigned tasks and powers; being decentralized and authorized to perform assigned tasks and powers according to the provisions of Articles 13 and 14 of this Law, except in cases where the law and Resolution of the National Assembly stipulate that they are not decentralized or authorized.
Higher state agencies, within the scope of their tasks and powers, are responsible for inspecting, examining, and supervising the constitutionality and legality of local governments at all levels in performing their assigned tasks and powers.