When will the provinces in Vietnam be merged? Which address shall be written on the e-invoices when the address hasn't been updated due to province merging in Vietnam?

When will the provinces in Vietnam be merged?

The Central Executive Committee has issued Conclusion 126-KL/TW of 2025 (Conclusion 126 of 2025) concerning several contents and tasks to further arrange and streamline the organizational apparatus of the political system in 2025.

Pursuant to regulations specified in sub-item 3.2, Section 3 of Conclusion 126-KL/TW of 2025, it states as follows:

3. Continually executing the reorganization, completion of the organizational apparatus of the political system in 2025 and for the term 2025 - 2030

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3.2. Assign the Communist Party to commission the Government of Vietnam:

- Direct the Communist Party to commission the Inspectorate of the Government of Vietnam and other relevant agencies and units to promptly complete the Scheme for reorganizing the inspection system, reporting to the Politburo at the meeting on February 18, 2025.

- Lead and direct the review, evaluation, and reorganization of activities of party organizations in state-owned groups, corporations, and commercial banks towards transferring grassroots party committees (enterprises) under the party committees of groups and corporations to local party committees according to business operation areas (report to the Secretariat at the end of the second quarter of 2025).

- Preside in cooperation with the Central Organization Committee, Communist Party commission of the National Assembly, relevant party committees, and party organizations to research the direction to continue eliminating intermediate administrative levels (district level); develop a plan to continue rearranging commune levels in accordance with the new organizational model, proposing the organization of the apparatus, functions, tasks, powers, and responsibilities of the commune level; direct the merging of certain provincial administrative units; propose policies to amend and supplement related legal regulations, Party regulations, and report to the Politburo in the third quarter of 2025.

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According to the above conclusion, the Politburo and the Secretariat request the Communist Party to commission the Government of Vietnam to cooperate with the Central Organization Committee, the Communist Party commission of the National Assembly, the relevant party committees, and party organizations to direct the merging of certain provincial administrative units; propose policies to amend and supplement related legal regulations and Party regulations, and report to the Politburo in the third quarter of 2025.

Therefore, currently, there is no official information or timeline regarding the merging of provinces in Vietnam. However, according to Conclusion 126-KL/TW of 2025, relevant agencies must report to the Politburo regarding the orientation of merging certain provincial administrative units during the third quarter of 2025.

When will the provinces in Vietnam be merged? At which address should e-invoices be issued when the address has not been updated due to province merging? (Image from the Internet)

What are regulations on local referendum on provincial mergers in Vietnam?

According to Article 131 of the Law on Organization of Local Governments 2015, local referendum on provincial mergers is conducted as follows:

(1) The Scheme for provincial mergers must seek the opinions of the people who are voters in the commune-level administrative units directly affected by the merger. The collection of voter opinions is conducted in the form of distributing opinion collection forms.

(2) The Government of Vietnam is responsible for organizing the collection of voter opinions regarding the provincial merger and performing the following tasks:

- Decide on the timing, form of the opinion collection form, and related materials to serve the opinion collection;

- Direct, guide, and inspect people's committees at all levels in collecting voter opinions; direct information dissemination and communication about the opinion collection content;

- Ensure funding and necessary conditions for organizing voter opinion collection;

- Publicize the results of the voter opinion collection on the Government of Vietnam's e-information portal.

(3) The relevant provincial people's committee is responsible for performing the following tasks:

- Organize the collection of voter opinions across the province;

- Allocate funds and ensure necessary conditions for organizing voter opinion collection in the region;

- Guide and inspect lower-level people's committees in collecting voter opinions;

- Synthesize and report the results of the voter opinion collection across the province.

(4) The district-level people's committee is responsible for performing the following tasks:

- Guide and inspect commune-level people's committees in conducting voter opinion collection;

- Conduct information dissemination and publicity about the opinion collection content in the area;

- Synthesize and report the results of the local voter opinion collection.

(5) The commune-level people's committee is responsible for performing the following tasks:

- Compile the voter list in the area at the time of organizing the opinion collection;

- Decide on distributing voter opinion forms in the commune, ward, or commune-level town, suitable to the characteristics of the residential area;

- Organize the collection of voter opinions by village and residential group;

- Compile meeting minutes and voter opinion forms; create and submit reports on the outcomes of local voter opinion collection.

(6) The report on the results of the voter opinion collection must reflect the total number of voters in the area, the number of voters participating in the opinion collection, the number of agreeing voters, the number of disagreeing voters, and other opinions.

The report on the results of voter opinion collection at district and commune levels is sent to the People's Council of the same level and the higher-level people's committee; the report on the outcome of the provincial-level voter opinion collection is sent to the Government of Vietnam and the provincial people's council.

Which address shall be written on the e-invoices when the address hasn't been updated due to province merging in Vietnam?

According to Clause 4, Article 10 of Decree 123/2020/ND-CP the regulations are as follows:

Contents of the invoice

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4. Name, address, tax code of the seller

The invoice must display the name, address, and tax code of the seller as recorded in the enterprise registration certificate, branch registration certificate, business registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, cooperative registration certificate.

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Thus, when issuing e-invoices, the company must issue invoices according to the address listed on the enterprise registration certificate or other documents such as the taxpayer registration certificate, tax code notification, or investment registration certificate even if the company has not yet updated the address due to province merging (change of administrative boundaries).