The Ministry of Finance has just issued Circular No. 05/2026/TT-BTC dated January 22, 2026, regulating decentralization in specialized inspection activities in a number of areas of the Ministry; including areas on social insurance (BHXH), health insurance (BHYT), and unemployment insurance (BHTN).
Circular No. 05/2026/TT-BTC stipulates the decentralization in specialized inspection activities in a number of fields of the Ministry of Finance, including: Customs; securities; national reserves; social insurance, health insurance, unemployment insurance; public asset management; accounting, auditing; private enterprise and collective economic development; insurance business; foreign investment, outbound investment, investment promotion, management of industrial parks and economic zones; foreign aid to Vietnam; management of bidding and investment in the form of public-private partnerships.
The subjects of application are units under the Ministry of Finance, including: Customs Department; State Securities Commission; State Reserve Department; Vietnam Social Security; Public Asset Management Department; Accounting and Audit Management Department; Private Enterprise Development and Collective Economy Department; Insurance Management and Supervision Department; Foreign Investment Department; Debt Management and External Economics Department; Bidding Management Department.
The decentralization principle is built in the direction of ensuring compliance with legal regulations on specialized inspection, specialized legal regulations in each field; in accordance with the organizational model and the nature of professional operations of the decentralized units.
At the same time, ensuring compliance with the professional capacity of units, promoting the responsibility, autonomy, self-responsibility of units and the responsibility of heads, strengthening proactiveness and flexibility in performing tasks.
Organizations and individuals who are decentralized authority according to the provisions of this Circular are not further decentralized tasks and powers that they are decentralized; are fully responsible before the law for the results of task implementation and decentralized authority.
Regarding specialized inspection in the fields of social insurance, health insurance, and unemployment insurance, Article 7 of Circular No. 05/2026/TT-BTC clearly states: The Director of Vietnam Social Security has the authority to approve the thematic inspection plan of Vietnam Social Security according to the provisions of Clause 2, Article 7 of Decree No. 217/2025/ND-CP and Clause 3, Article 7 of Circular No. 126/2025/TT-BTC dated December 24, 2025 of the Minister of Finance stipulating the inspection process for the fields of social insurance, health insurance, and unemployment insurance, which are under the state management scope of the Ministry of Finance.
For thematic inspection plans and specialized inspection decisions that have been approved by the Minister of Finance, they will continue to be implemented according to the issued documents.
The Circular takes effect from January 22, 2026.
