DECISION NO 2545qđ TTG DATED DECEMBER 30, 2016, APPROVING THE SCHEME FOR DEVELOPMENT OF NON CASH PAYMENTS IN VIETNAM DURING 2016 2020

THE PRIME MINISTER
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 2545/QĐ-TTg

Hanoi, December 30, 2016

DECISION
APPROVING THE SCHEME FOR DEVELOPMENT OF NON-CASH PAYMENTS IN
VIETNAM DURING 2016 - 2020
THE PRIME MINISTER
Pursuant to the Law on Government organization dated June 19, 2015;
Pursuant to the Law on The State bank of Vietnam dated June 16, 2010;
Pursuant to the Law on credit institutions dated June 16, 2010;
At the request of the Governor of the State bank of Vietnam,
DECIDES
Article 1. Approving the scheme for development of non-cash payments in Vietnam during 2016 –
2020 with the following contents:
I. OBJECTIVES
1. Overall objectives
a) Create a remarkable improvement of non-cash payments in the economy; gradually changes the
payment habits; reduce social expenses related to cash; reduce the ratio of cash transactions to GDP
and cash transaction to total transactions.
b) Ensure security, safety and effectiveness of payment systems, non-cash payment services and
devices; create an effective mechanism for protecting users of non-cash payment services.
c) Promote electronic payment services; reduce the use of cash in transactions between individuals,
enterprises and the government.

d) Improve the supervisory roles of regulatory authorities; make payment activities and personal
income more transparent to fight corruption and economic crimes.
2. Specific objectives
a) By the end of 2020, the ratio of cash transaction to total transactions is expected to fall below
10%.
b) Develop payment via point-of-sale terminals; increase the quantity and value of card transactions
via point-of-sale terminal. By 2020, the quantity of point-of-sale terminals is expected to reach
300,000 throughout the market with approximately 200 million transactions per year.


c) Promote electronic payment in electronic commerce; accomplish the objectives of the Master
plan for development of electronic commerce over the period 2016 – 2020 (100% of supermarkets,
shopping malls and distribution centers have point-of-sale terminals and allow buyers to use noncash payment facilities; 70% of electricity, water, telecommunications and media service providers
accept non-cash payments from users; 50% of individuals and households in big cities use non-cash
payment facilities in regular shopping.
d) Focus on development of new payment facilities in rural areas and remote areas to contribute to
financial inclusion; improve the accessibility to payment services; increase the ratio of bank account
holders aged 15 and above to at least 70% by the end of 2020.
II. Solutions
1. Complete the legal framework and policies
a) Review the laws related to non-cash payment (the Law on the State bank of Vietnam, the Law on
credit institutions, the Law against money laundering); study into promulgation of a new law on
payment system in order to ensure uniform management of payment systems of Vietnam’s
economy on the basis of international practice and standards.
b) Study into amendments to the laws on non-cash payment and cash payment, including
regulations on new non-cash payment services and facilities, payment intermediary services, emoney, electronic commerce activities; promulgate regulations on responsibilities of service
providers, service users and third parties.
c) Promulgate legislative documents to effectively manage, supervise new payment systems and
facilities and reduce risks thereof:
- Review the mechanism for management of payment activities of organizations other than banks

and other organizations providing cross-border services, international card companies.
- Promulgate regulations on multilateral netting; regulations on netting, settlement, irrevocability
and preventative measures against insolvency of payment systems, including the in-progress
Automated Clearing House (ACH).
- Promulgate regulations on Interbank Payment System, ACH, system for payment for Government
bond transactions at the State bank of Vietnam; regulations on processing of interbank foreign
currency transactions at the State bank of Vietnam.
- Promulgate regulations on/related to development and application of a Standard for domestic
smart cards and implementation of the plan for conversion from magnetic cards to smart cards in
Vietnam.
d) Consider amending regulations on use of non-cash payment facilities to disburse loans from
branches of foreign banks and credit institutions to customers; contribute to promotion of non-cash
payment and supervision of use of loans.
dd) Promulgate regulations on payment authorization and permission for non-bank organizations to
provide new payment services in order to improve accessibility to payment services in rural areas
and remote areas.
e) Establish some mechanism and policies to promote electronic payment:


- Consider implementing certain administrative measures combined with economic measures to
develop electronic payments:
+ Consider promulgating certain policies to promote electronic payment of taxes, in electronic
commerce, payment of fees and charges, administrative procedures; payment for regular services
such as electricity and water supply, telephone, internet, cable television; apply new electronic
payment technologies; encourage retailers to accept and use electronic payment facilities and assist
customers in paying electronically without differentiation between cash payment and electronic
payment.
+ Promulgate policies on charges for payment services to encourage non-cash payment; impose fees
for transfer, deposit and withdrawal at branches of foreign banks and credit institution towards
increasing cash payment fees and decreasing non-cash payment fees; reduce fees for interbank

transactions; specify fee imposition methods of payment system operators; ensure that the fees are
reasonable and the competition is fair to avoid monopoly.
+ Consider promulgating certain policies to promote non-cash payment and improve control of
payment and invoicing to avoid tax loss; promulgate legislative documents on legitimacy of
electronic documents, instructions on use and storage of electronic documents.
- Review and amend legislative documents on opening and use checking accounts; consider
requiring businesses to open their checking accounts at providers of payment services to serve their
transactions.
- Promulgate regulations on non-cash payment for real estate and property of high value
(automobiles, motorcycles, ships, etc.).
g) Reviewing and amending regulations and policies on security, safety, regulations against money
laundering, violations against regulations of law on electronic payment, especially frauds related to
payment by cards, ATM, POS, Internet, cell phones, contactless payment and high-tech payment;
update and apply advanced measures for ensuring security and safety of important electronic
payment systems and high-tech payment services; develop policies on risk management and
sanctions against electronic payment-related offences.
2. Upgrade and expand the IBPS to meet the needs of the economy and serve international
economic integration.
a) High value payment system
- Restructure the IBPS towards concentrated processing at a single national payment center; process
interbank settlement via a single account at the State bank of Vietnam.
- Upgrade foreign currency interbank payment in and government bond settlement functions; move
them from commercial banks to the State bank of Vietnam for settlement with money at the central
bank to minimize risks
- Upgrade and expand the IBPS to better serve payment to state budget; complete connectivity
between the IBPS and the payment system of State Treasury.
- Settle domestic card transactions and retailing transaction of the card switching system and the
clearing system, cross-border low-value payments and money transfer via the IBPS of the State
bank of Vietnam.

- Promulgate regulations and procedures for management of financial risks, operating risks and
legal risks to the IBPS.
- Prepare for bilateral or multilateral connection with payment systems of ASEAN.
b) Low value payment system
- Modernize the low value payment system; improve the service quality; increase processing speed
and reduce processing time.
- Invest in upgrade and integration of both high value payment system and low value payment
system to cut costs and ensure effectiveness of the IBPS.
- Identify the scope of low value interbank transaction clearing system via the IBPS of the State
bank of Vietnam and the ACH.
c) Operational restructuring
Implement the roadmap for conversion of the IBPS towards specialization and professionalization
of public service provision by an independent unit under the management of the State bank of
Vietnam to ensure autonomy, effectiveness and innovation.
3. Develop retail payment services.
a) Enhancement of card payment
- Improve both quantity and quality of the POS network; develop the network of shared POS and
mPOS; promote card payment in online transactions; apply card payment at health facilities,
schools, etc.
- Study into application of new and modern payment technologies with reasonable costs, fast speed,
convenience and high quality.
- Promote development of multifunction cards, non-physical cards and contactless cards (to pay
road user fees, fuel, bus tickets, taxi, social insurance, tuition fees, etc.)
- Consider implementing certain administrative measures combined with economic measures to
develop card payment at retailing outlets; raise the fines for overcharged fees at retailing outlets.
b) Development of the ACH.
- The ACH provides clearing services via various facilities and channels for various users such as
enterprises, individuals, authorities, etc; processes credit and debit transactions, new payment
facilities, settles electronic commerce transaction and tax payment.

- The ACH works 24/7 to serve its customers in real time; connects retailing systems in the region
and all over the world.
- The State bank of Vietnam shall strictly manage the ACH system; ensure safe, effective and
continuous operation to serve the market in accordance with international practice.


- The State bank shall ratify regulations and charters of important retail payment systems, which
specify their functions, objectives and characteristics; the mechanism for risk management and
dispute settlement; instructions on operation and actions against violations; responsibilities of
system members; management measures; basic information of messages; continuous operation
mechanism; fees.
c) Improvement of internal payment system of banks.
Develop and improve the internal payment systems and core banking systems of commercial bank;
ensure continuous and automated connectivity with the ACH and IBPS of the State bank of
Vietnam; keep investing in infrastructure; develop electronic payment methods such as e-banking,
payment via the Internet, cell phones, contactless payment; accept contactless payment, contactless
payment and near field communication (NFC) payment on cell phones, cloud computing-based
payment, digital payment; apply new security system; ensure quick, safe, convenient and economic
payment.
d) Development of electronic payment serving electronic commerce.
- Improve connectivity between the electronic payment infrastructure of the banking system and
that of other units to better meet the need for electronic payment in electronic commerce, at
retailing outlets, invoice settlement and payment for online services.
- Encourage the use of electronic devices to pay for goods/services on various electronic payment
channels.
- Implement measures to improve electronic commerce service quality, establish a foundation for
development of electronic payment services.
- Encourage authorities, the people and enterprise to use services of the ACH to pay for periodic
fees and charges and make regular payments in electronic commerce.
dd) Development and arrangement of ATM network

- Study into and carry out rearrangement of the ATM network of Vietnam to ensure effectiveness
operation and better meet the need of the market.
- Supervise providers of payment services maintaining and improving ATM service quality,
enhancing security in ATM transactions, improving customer care and protection.
- Keep investing in and expanding the ATM network; consider using new machines similar to ATM
to for the sake of convenience of users with reasonable cost.
e) Development of non-cash payment in rural area
- Enhance development and application of payment and money transfer facilities that are modern,
easy to use and suitable for rural areas (mobile payment, digital payment, etc.) in order to promote
non-cash payment in rural areas and remote areas, including those without bank accounts using the
existing network of credit institution, post offices, providers of payment services and other nonbank organizations in association with development and implementation of financial inclusion in
Vietnam.


- Consider applying Know Your Customer (KYC) process in a manner that is suitable for rural
areas to promote the use of retail payment services.
4. Enhancement of electronic payment in the public sector
- Improve information exchange between finance authorities (State Treasuries, General Department
of Taxation, the General Department of Customs) with the banking system to coordinate electronic
collection of state revenues, especially electronic tax collection to facilitate tax administration and
collection, enable the government, enterprises and the people to use various electronic payment
services for tax payment and tax collection.
- Install POS, mPOS, electronic payment facilities at administrative units to collect fees and charges
for administrative procedures, public services, healthcare, education, traffic services and other
public services.
- Develop and use electronic payment services and products serving public spending by agencies
and unit funded by state budget.
- Increase the ratio of payment of social welfare and pension via electronic payment facilities
together with expansion of cash collection (post offices, agents) and use of new, modern,
convenient and economic payment facilities.

- Keep expanding wire transfer of salaries; take measures to encourage officials and workers to use
non-cash payment facilities (ATM transfer, POS, other modern payment services).
5. Innovation of securities clearing and settlement system
- Reassign the Government bond settlement task from commercial banks to the State bank of
Vietnam; reorganize the Government bond settlement system via direct connection between the
clearing system of Vietnam Securities Depository and the IBPS of the State bank of Vietnam to
follow the delivery versus payment (DvP) process.
- Establish a system to manage financial instruments deposited by members (including the retail
clearing system, securities clearing and settlement system, interbank monetary market) to enable
members to cut costs, effectively and flexibly use the payment sources.
- Propose a model for settlement of other securities (listed shares and bonds) to minimize risks;
consider reassign the securities settlement task from commercial banks to the State bank of
Vietnam.
6. Innovation of payment system on the interbank monetary and foreign exchange market
- Study, evaluate the settlement process of the existing interbank monetary market to take measures
for improving effectiveness of the market, including legal frameworks, supervision of repo and
securities lending.
- Evaluate the existing interbank foreign exchange payment system; decide on a model for clearing
and settlement of interbank foreign exchange transaction at the State bank of Vietnam to follow the
payment versus payment process according to the best international practice in order to minimize
risks to the finance market.
7. Enhancement of management and supervision of international payment and money transfer


- Study and evaluate the existing international money transfer mechanism in Vietnam as
recommended by World Bank (WB), Bank for International Settlements (BIS), including review
and development of a uniform mechanism for consumer protection and dispute settlement.
- Study into solutions for development of infrastructure for remittance; enhance the application of
electronic payment facilities to remittance to improve convenience and reduce costs incurred by
recipients.

- Consider promulgating regulations on management of international money transfer services to
ensure fair competition between service providers (among banks, between banks and other money
transfer organizations).
- The State bank of Vietnam shall supervise money transfer service providers in Vietnam, including
international money transfer organizations, agents, commercial banks, microfinance institutions and
other organizations that are likely to join this market in the future.
8. Supervision and application of standards to payment systems according to international criteria
and standards
a) Intensify management and supervision; ensure security, safety and reliability of payment
systems.
- Organize implementation of the Strategy for supervision of payment system in Vietnam by 2020;
intensify supervision of payment systems according to international principles.
- Intensify management and supervision of payment systems that are important to the economy,
such as the IBPS, card switching system, ACH, interbank foreign exchange system, securities
payment system; cross-border and international payment activities; new payment services and
payment facilities.
- Promote application of new standards for supervision of finance market infrastructure and
payment systems that are important to the economy, cross-border and international payment
activities, new payment services and payment facilities.
- Enhance provision of training for officials in charge of payment monitoring; improve the
monitoring capacity of the State bank of Vietnam regarding important payment systems, new
payment services and facilities.
b) Study into and apply international standards:
- Study and apply ISO 20022 to certain important payment system in Vietnam (IBPS, ACH, etc.) as
soon as new systems are upgraded to improve connectivity of payment systems and electronic data
exchange between relevant organizations; facilitate connection to other payment systems in the
region and all over the world; minimize cost and operating risks.
- Complete the standards for smart cards; update new card payment technologies and implement the
plan for conversion from magnetic cards to smart cards in Vietnam; accomplish uniform
management and technical orientation of card payment activities; ensure security and safety of card

payment; facilitate connection with other payment systems; develop value added services on the
card.


- Promote connectivity and standardization in the payment sector; apply the best international
practice and standards to certain payment facilities and systems. Study and apply newest payment
security solutions to improve effectiveness and speed of payment systems in Vietnam; enhance
implementation of security measures for retail payment systems in Vietnam.
9. Enhancement of propagation, provision of guidance and protection of consumers in non-cash
payment
a) Enhance propagation, provision of guidance on non-cash payment
- Cooperate with local mass media agencies; utilize banking communication facilities to enhance
propagation, dissemination of knowledge, provision of training and guidance on non-cash payment
for the people and enterprises in a practical and effective manner.
- Enhance provision of training for employers of providers of payment services in instructing
customers to user non-cash payment services and facilities.
- Include basic knowledge about non-cash payment, especially non-cash payment facilities, in the
curricula of business, finance, banking training institutions.
- Cooperate with relevant organizations in developing and implementing suitable programs for
provision of finance knowledge and skills for relevant organizations and individuals, especially old
people and rural people; launch marketing programs, share experience, risk management programs,
etc. to facilitate non-cash payment.
- Encourage non-cash payment by ranking and awarding retailers; encourage providers of payment
services, suppliers of goods/services to do sales promotion such as discount, lottery, lot drawing,
etc.
- Develop a common database with understandable, accurate and up-to-date information to be used
in propagation.
- Use social networks (Facebook, fanpages, etc.) post offices, entertainment centers, etc. in rural
areas and mountainous areas to disseminate knowledge and provide instructions on non-cash
payment.

b) Protect consumers in non-cash payment
- Analyze risks and weaknesses in consumer protection, especially low earners in rural areas.
- Improve monitoring and cooperation mongo relevant authorities; apply best international practice
regarding protection of non-cash payment service users; consider promulgating regulations on
protection of non-cash payment service users.
- Establish channels to receive and process information online for the people to report criminal
activities, frauds, identification of risks, how to avoid and deal with non-cash payment-related
frauds.
- Launch programs for disseminate of knowledge about frauds, frauds, identification of risks, how
to avoid and deal with non-cash payment-related frauds.


- Promulgate regulations on sanctions against offences such as transferring money to serve illegal
activities.
- Promulgate regulations on fair competition and anti-monopoly regarding domestic and
international card payment systems, including fee policies.
10. Intensification of cooperation in non-cash payment
a) Intensify cooperation among Ministries, regulatory bodies, and local governments in promotion
of non-cash payment
- Improve effectiveness of the Technology and Payment Council as a forum for cooperation,
discussion and promote development of national payment infrastructure, electronic payment
facilities and services.
- Promulgate and implement bilateral or multilateral agreements between relevant Ministries and
authorities to boost development of electronic payment, especially in collection of state revenues;
formulate and promulgate schemes, policies and programs for promotion of electronic payment at
enterprises and retailer to promote electronic commerce.
- Promulgate and implement agreements on cooperation in monitoring between the State bank of
Vietnam and the State Securities Commission to effectively monitor securities clearing and
settlement systems.
- Formulate technical assistance projects and financial inclusion programs; programs/plans for

promotion of financial inclusion activities, including improvement of accessibility to payment
services in rural areas.
b) Accelerate integration in terms of payment.
- Seek and encourage international integration in terms of payment according to appropriate
roadmaps; participate in activities of financial institutions, regional and international payment
forums; focus on implementation of concluded agreements related to payment.
- Effectively use resources n the form of financial assistance, technical assistance, policy
consultancy, training from bilateral and multilateral parties to improve the quality of human
resources, development payment infrastructure and technologies.
- Study new payment facilities and models of the world to effectively apply them in Vietnam.
- Establish and strengthen bilateral dialogue about payment with strategic partners and other
important partners; consider participate in international organizations and forums about financial
inclusion and payment.
- Participate in discussion about international payment laws and standards, especially BIS; keep
expanding integration of payment systems; gradually approach common standards and international
practice.
- Enhance international cooperation in promulgation of bilateral or multilateral agreements between
Vietnam and other nations to develop, manage and monitor domestic and cross-border payment
activities.


III. FUNDING SOUCES
The Scheme is funded by state budget; concessional loans, aid from domestic and international
organizations; funding from providers of payment services and other lawful funding sources.
Ministries, central and local authorities shall pay for implementation of the scheme according to
annual state budget estimates.
IV. ORGANIZATION OF IMPLEMENTATION
1. The State bank of Vietnam shall take charge and cooperate with relevant Ministries and
authorities in organizing and monitoring the implementation of the Scheme; annually report and
propose solutions to the Prime Minister; submit a terminal report at the end of 2020; take

responsibility for accomplishment of its objectives.
2. Ministries, regulatory bodies, and local governments, within the ambit of their competence, shall:
- Take responsibility for prompt and effective implementation of the Scheme; include non-cash
payment contents to their socio-economic development projects/plans/programs.
- Perform their tasks specified in this Decision.
- Submit annual reports by December 15 to the State bank of Vietnam.
Article 2. This Decision comes into force from the day on which it is signed.
Article 3. The Governor of the State bank of Vietnam, Ministries, Heads of ministerial agencies,
Heads of Governmental agencies, President of the People’s Committees of provinces are
responsible for the implementation of this Decision./.

ON BEHALF OF THE PRIME MINISTER
DEPUTY PRIME MINISTER

Vuong Dinh Hue

TASKS SERVING IMPLEMENTATION OF THE SCHEME FOR DEVELOPMENT OF
NON-CASH PAYMENT IN VIETNAM OVER 2016 2020
(Promulgated together with the Prime Minister’s Decision No. 2545/QĐ-TTg dated December 30,
2016)
No.

Tasks

Presiding
unit

Cooperating
unit

1 Review, amends some regulations of The State The Ministry of
law on non-cash payment (in the
bank of Justice, relevant

Implementation
time
2017-2020


Law on the State bank of Vietnam,
the Law on credit institutions, the
Law against money laundering, etc.) Vietnam
or make a new law on payment
systems.

Ministries and
authorities

The Ministry of
Justice, the
Ministry of
Finance, the
Ministry of
The State
Industry and
bank of
Trade, relevant
Vietnam
Ministries and
authorities, the

People’s
Committees of
provinces

2016-2020

The Ministry of
Promulgate legislative documents to
The State Public Security,
effectively manage, supervise new
3
bank of
relevant
payment systems and facilities and
Vietnam Ministries and
reduce risks thereof
authorities

2016-2020

Review and amend regulations on
use of non-cash payment facilities to The State
4 disburse loans from branches of
bank of
foreign banks and credit institutions Vietnam
to customers

Relevant units

2016-2017

Promulgate regulations on payment
authorization and permission for
5
non-bank organizations to provide
payment services

The State
bank of
Vietnam

Relevant units

2016-2017

Promulgate regulations on bank
6 payment for trading of real estate
and high-value property

Relevant
The State
Ministries,
bank of
regulatory
Vietnam bodies, and local
governments

2017-2020

The State bank of

Vietnam, the
Adopt policies that encourage
Ministry of
The
retailers to accept and use electronic
Finance, relevant
Ministry of
7 payment facilities; encourage
Ministries and
Industry
electronic payment in electronic
authorities, the
and Trade
commerce
People’s
Committees of
provinces

2017-2019

Study into amendments to the
regulations of law on non-cash
2
payment and cash payment, and
instructional documents thereof

8 Review and amend regulations on
security and safety; discovery,
prevention and action against

The
The State bank of
Ministry of Vietnam, relevant
Public
Ministries and

2016-2020


electronic payment-related offences

Security

authorities

Upgrade, expand, restructure the
9 organization and operation of the
IBPS

The Ministry of
Finance, the
The State
Ministry of
bank of
Home Affairs,
Vietnam
relevant
Ministries and
regulatory bodies

2016-2020

10 Develop card payment via POS

The Ministry of
Finance, the
Ministry of
Industry and
Trade, the
Ministry of
Transport, the
The State
Ministry of
bank of
Health, the Board
Vietnam
of Directors,
relevant
Ministries and
authorities, the
People’s
Committees of
provinces

2016-2020

11 Develop the ACH in Vietnam

The Ministry of
The State

Industry and
bank of
Trade, relevant
Vietnam Ministries and
authorities

2016-2020

The Ministry of
Improve connectivity between the
Industry and
electronic payment infrastructure of
Trade, relevant
the banking system and that of other The State Ministries and
12 units to promote electronic payment bank of
authorities, the
in electronic commerce, at retailing Vietnam
People’s
outlets, invoice settlement and
Committees of
payment for online services
provinces,
Relevant units

2016-2020

13 Develop and apply modern
The State The Ministry of
payment/money models and
bank of

Finance, the
facilities that are easy to use and
Vietnam
Ministry of
suitable for rural areas in association
Industry and
with development of a program/plan
Trade, the
for promotion of financial inclusion
Ministry of
in Vietnam
Agriculture and
Rural
Development, the
Ministry of
National

2016-2020


Defense, relevant
Ministries and
authorities, the
People’s
Committees of
provinces
Improve connectivity between
electronic payment infrastructure of
the banking system with that of tax
The

The State bank of
14 authorities, customs authorities,
Ministry of Vietnam, relevant
State Treasuries to coordinate
Finance
units
electronic collection of state
revenues

2016-2020

Reassign the government bond
The
The State bank of
settlement function from
15
Ministry of Vietnam, relevant
commercial banks to the State bank
Finance
units
of Vietnam

2016-2017

Decide on a model for clearing and
settlement of interbank foreign
16
exchange transactions at the State
bank of Vietnam

The State
bank of
Vietnam

Relevant units

2017-2020

Develop a Standard for smart cards
17 and implement conversion from
magnetic cards to smart cards

The Ministry of
Science and
The State
Technology,
bank of
relevant
Vietnam
Ministries and
authorities

2016-2020

18 Propagate non-cash payment

The Ministry of
Information and
Communications,
relevant

The State Ministries and
bank of
authorities, the
Vietnam
People’s
Committees of
provinces,
Relevant units,
relevant units

2016-2020

Evaluate and complete the
The State
supervisory and legal framework for
19
bank of
cooperation in protection of nonVietnam
cash payment service users

The Ministry of
Industry and
Trade, relevant
Ministries and
authorities

2017-2020

International cooperation to receive
20 technical assistance, consultancy

and funding

The Ministry of
Planning and
Investment, the
Ministry of
Finance

2016 - 2020

The State
bank of
Vietnam


Relevant
Develop a plan for implementation Ministries
or integration of development of
and
non-cash payment in socioauthorities, The State bank of
21 economic development plans of
the People’s
Vietnam
Ministries, regulatory bodies and
Committees
local governments
of
provinces

2017-2020

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