Decision No. 1017/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Customs Tax Administration under the General Department of Customs.

Pursuant to …;

Regulations on the functions, tasks, powers, and organizational structure of the Customs Taxation for Import and Export under the General Department of Customs

THE MINISTER OF FINANCE

Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 02/2010/QD-TTg dated January 15, 2010 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs;
Considering the proposal of the Director General of the General Department of Customs and the Head of the Personnel Department;

DECISION:

Article 1. Position and Functions

1. The Customs Taxation for Import and Export is a unit directly under the General Department of Customs, with the function of advising and assisting the Director General of the General Department of Customs in state management of taxes and other revenues from export and import goods; directly organizing the implementation of tax and other revenue collection activities for export and import goods within the scope of responsibilities and powers assigned and in accordance with the law.

2. The Customs Taxation for Import and Export has legal personality, its own seal, and is entitled to open accounts at the State Treasury and banks in accordance with the law.

b) Draft five-year and annual socio-economic development plans for the province; major economic and social balances for the province; draft five-year and annual plans, programs, projects, measures to organize and implement tasks related to socio-economic development, finance-budget, planning-investment, and other tasks within the scope of state management of the Department of Finance as prescribed by law;

1. To submit to the Director General of the General Department of Customs for submission to the Minister of Finance:

a) Legal documents on determining the taxable value for export and import duties; classifying export and import goods; export and import duties and tax administration for export and import goods;

b) Long-term, medium-term, and annual strategies, plans, and budgets for tax collection and other revenues from export and import goods; programs and projects on tax administration as assigned by the Minister of Finance;

c) Proposals and recommendations to competent authorities for consideration of amendments and supplements to legal documents on tax administration and financial mechanisms related to state budget revenues;

d) Comments on draft legal documents in the field of taxes and other revenues from export and import goods as assigned by the Director General of the General Department of Customs.

2. To submit to the Director General of the General Department of Customs:

a) Documents guiding procedures and internal regulations on tax administration for export and import goods; tax debt management for export and import goods; collecting, building, and managing tax valuation databases; classifying goods and applying tariff rates for export and import goods;

b) Assigning annual tax collection targets for provincial, inter-provincial, and centrally-administered city Customs Departments;

c) Measures to direct and urge the implementation of annual state budget revenue plans;

d) Documents responding to policies, procedures, and formalities on taxes, classification of goods within the authority of the Director General of the General Department of Customs as prescribed by law;

đ) Results of reviewing exemption, reduction, refund, extension, and cancellation of tax debts for export and import goods for submission to competent authorities for decision.

3. Organizing state budget revenue collection, combating commercial fraud, tax debt management, and tax enforcement:

a) Providing guidance and explanations on tax valuation, classification of goods, application of tax rates, tax policies, and tax administration, including accounting for taxes and other revenues from export and import goods in accordance with the law and directives of the Director General of the General Department of Customs;

b) Promoting and disseminating legal documents, rules, and operational procedures in the assigned fields of management;

c) Organizing the construction, collection, updating, exploitation, utilization, and management of databases on tax valuation, classification of goods, and application of tariff rates, as well as databases on state budget revenues and other revenues from export and import goods in accordance with the law;

d) Applying operational measures, conducting transactions with domestic and foreign organizations and individuals, receiving reports and accusations; requesting relevant agencies and units to provide information and documents to serve tax administration for export and import goods;

đ) Inspecting customs offices at all levels in their performance of tax collection, tax debt management, tax debt resolution, tax accounting, and enforcement of taxes and other revenues from export and import goods; proposing solutions to improve the effectiveness of tax administration;

e) Confirming the fulfillment of tax obligations for export and import goods;

g) Approving tax accounting and other revenue reports from export and import goods submitted by provincial, inter-provincial, and centrally-administered city Customs Departments.

4. Implementing technical issues of the Customs Valuation Agreement (GATT), international commitments on customs valuation; the Harmonized System (HS) Convention of the World Customs Organization; international commitments on goods classification and tariff reduction; international cooperation on customs valuation and goods classification as assigned by the Director General of the General Department of Customs.

5. Advising the Director General of the General Department of Customs to handle complaints and denunciations in the field of taxation in accordance with the law.

6. Proposing regular and special commendations for units and individuals outside the customs sector who have achieved results in tax collection for export and import goods.

7. Organizing research and application of scientific and technological progress in tax administration for export and import goods.

8. Statistics, evaluation, and summarization of the situation and results of assigned tasks according to prescribed regulations.

9. Cooperating with units under the General Department of Customs to develop training programs and content on tax operations and tax administration in the customs sector.

10. Managing staff, civil servants, and finances and assets as prescribed by law and delegated management by the Ministry of Finance.

11. Performing other tasks assigned by the Director General of the General Department of Customs and as prescribed by law.

Article 3. Organizational Structure

The Customs Taxation for Import and Export has the following departments:

1. Policy Department.

2. Valuation Department.

3. Goods Classification Department.

4. Budget and Consolidation Department.

5. Debt Management and Tax Accounting Department.

Specific tasks of each department are stipulated by the Director General of the General Department of Customs.

The staffing of the Customs Taxation for Import and Export is decided by the Director General of the General Department of Customs within the total number of positions allocated.

Article 4. Leadership of the Department

1. The Customs Import-Export Tax Department has a Director and several Deputy Directors.

The Director of the Customs Import-Export Tax Department is responsible to the General Director of the General Department of Customs and to the law for all activities of the Department; Deputy Directors are responsible to the Director and to the law for the areas of work assigned to them.

2. The appointment, dismissal, and removal from office of the Director, Deputy Directors, and other leadership positions in the Customs Import-Export Tax Department shall be carried out in accordance with the provisions of the law and the regulations on cadre management分级by the Ministry of Finance.

Article 5. Effectiveness and Responsibility for Implementation

1. This Decision takes effect from the date of signature.

2. The General Director of the General Department of Customs, the Head of the Cadre Organization Department, the Director of the Ministry of Finance's Office, and the Heads of units under the General Department of Customs are responsible for implementing this Decision./.