Decision No. 04/2006/QD-BTC on the functions, tasks, powers, and organizational structure of the Inspectorate under the General Department of Taxation

Pursuant to …;

Regulations on functions, tasks, powers, and organizational structure

of the Inspectorate of the General Department of Taxation

THE MINISTER OF FINANCE

Considering the proposal of the Head of the Cadre and Civil Service Department,

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 81/2005/NĐ-CP dated June 22, 2005 of the Government on the organization and operation of the Financial Inspection;

Considering the proposal of the Director of the Cadre and Civil Servant Affairs Department, the General Director of the General Department of Taxation, and the Head of the Financial Inspection of the Ministry of Finance,

DECISION:

Article 1. The Inspectorate of the General Department of Taxation (hereinafter referred to as the Tax Inspectorate) is an agency under the Financial Inspection system, an organization under the General Department of Taxation, performing administrative inspection and specialized inspection functions within the scope of state management of the General Department of Taxation as assigned by the Minister of Finance.

The Tax Inspectorate is subject to direct management and direction by the General Director of the General Department of Taxation and technical guidance on inspection work by the Financial Inspection of the Ministry of Finance.

The Tax Inspectorate has its own seal and is entitled to open an account at the State Treasury in accordance with the provisions of the law.

Article 2. The Tax Inspectorate has the following duties and powers:

1. Participating in drafting legal documents on tax; taking the lead or participating in drafting documents related to the organization and operation of the Tax Inspectorate as assigned by the General Director of the General Department of Taxation.

2. Inspecting the implementation of policies, laws, and tasks by agencies, organizations, and individuals directly managed by the General Director of the General Department of Taxation.

3. Inspecting Vietnamese organizations and individuals, as well as foreign organizations and individuals in Vietnam, in their compliance with tax laws and international treaties to which Vietnam is a party and relevant to taxes.

4. Identifying and deciding on administrative penalties for tax violations within its authority or recommending competent authorities to impose such penalties in accordance with the law.

5. Monitoring, inspecting, and urging the implementation of conclusions, recommendations, and decisions on inspections made by the Tax Inspectorate.

6. Recommending or submitting to competent authorities for improvement of tax policies and laws; suspending or revoking regulations found to be contrary to the law through inspection activities.

7. Assisting the General Director of the General Department of Taxation in organizing citizen reception, handling complaints and reports; anti-corruption work; thrift and waste prevention in accordance with the law.

8. Cooperating with financial inspection agencies under the Financial Inspection system, financial inspection agencies of ministries, central agencies, and localities, and related agencies during the inspection and audit process in the tax field; with relevant agencies in preventing, blocking, and combating illegal acts within the scope of assigned duties and powers.

9. Summarizing and reporting the results of inspection work, complaint and report resolution, anti-corruption, thrift promotion, and waste prevention within the responsibility of the General Department of Taxation.

10. Summarizing experience and inspection practices within the management scope of the General Department of Taxation.

11. Requesting relevant agencies and organizations to assign officials and civil servants to join the inspection teams of the General Department of Taxation.

12. Performing other tasks and powers assigned by the General Director of the General Department of Taxation in accordance with the law.

Article 3. The Tax Inspectorate consists of the Chief Inspector, several Deputy Chief Inspectors, and inspectors; the Chief Inspector is responsible for directing all activities of the Tax Inspectorate; Deputy Chief Inspectors are accountable to the Chief Inspector for the tasks assigned to them.

The Chief Inspector of the Tax Inspectorate is appointed, relieved, or dismissed by the Minister of Finance upon the recommendation of the General Director of the General Department of Taxation and the Director of the Cadre and Civil Servant Affairs Department after consulting with the Chief Inspector of the Financial Inspection of the Ministry of Finance.

The appointment, relief, or dismissal of Deputy Chief Inspectors is decided by the General Director of the General Department of Taxation according to the cadre management hierarchy.

The Tax Inspectorate is located at the General Department of Taxation. The General Director of the General Department of Taxation shall specify the duties, powers, and organizational structure of the Tax Inspectorate based on actual conditions in accordance with the law.

Article 4. Duties and Powers of the Chief Inspector of the Tax Inspectorate

1. Leading and directing inspection work within the functions, tasks, and powers of the General Department of Taxation.

2. Submitting to the General Director of the General Department of Taxation the inspection program and plan and organizing its implementation after approval.

3. Submitting to the General Director of the General Department of Taxation the decision to conduct an inspection when signs of violation of tax laws are discovered.

4. Submitting to the General Director of the General Department of Taxation the decision to establish inspection teams, appoint inspectors, and summon inspection collaborators in accordance with the law.

5. Recommending the General Director of the General Department of Taxation to temporarily suspend the execution of decisions made by organizations and individuals directly managed by the General Director of the General Department of Taxation if there is evidence that these decisions are contrary to the law or affect the inspection process.

6. Recommending the General Director of the General Department of Taxation to consider the responsibility and handle persons who violate laws within the General Director's management.

7. Imposing administrative penalties in the tax field in accordance with the law.

8. Reporting to the Chief Inspector of the Financial Inspection of the Ministry of Finance on inspection work within the prescribed responsibilities and powers.

9. Perform other tasks and exercise other powers as prescribed by law.

Article 5. Inspectors of the Inspectorate of the General Department of Taxation are civil servants appointed to inspector positions in accordance with the regulations on civil servant grades to perform inspection tasks within the functions, tasks, and powers of the General Department of Taxation.

The appointment and removal of inspectors; their duties, powers, responsibilities, and benefits are carried out in accordance with the law.

Article 6. The Tax Inspectorate organizes the performance of tasks under a specialist system; the Chief Inspector is responsible for organizing work and assigning tasks to civil servants in accordance with the job standards of inspector grades and professional capabilities, ensuring the completion of assigned tasks.

Article 7. This Decision shall take effect fifteen days after its publication in the Official Gazette; it abolishes previous regulations concerning the functions, tasks, powers, and organizational structure of the Tax Inspectorate. The Director of the General Department of Taxation, the Head of the Cadre and Civil Servant Affairs Department, the Inspector General of the Ministry of Finance, the heads of related organizations and units, and the Head of the Ministry of Finance's Office shall be responsible for implementing this Decision./.