Both ROUND and TRUNC functions can be applied to numbers, and MOD is a function that returns the remainder of a division. The ROUND function rounds a number to a specified number of decimal places, which can be positive, zero, or negative. The TRUNC function truncates a number to a specified number of decimal places.
ROUND(MOD(25,3),-1) rounds the result of MOD(25,3), which is 1, to tens place, which results in 0. TRUNC(MOD(25,3),-1) truncates the result of MOD(25,3), which is 1, to tens place, which also results in 0.
Both are valid, but in this specific case, they give the same result because the remainder (1) when rounded or truncated to tens place (-1) will be 0.
[Reference: Oracle Database SQL Language Reference 12c, Number Functions - ROUND and TRUNC, , ]