Decision No. 11/1999/QÐ-BTC regarding the renaming of certain departments under the General Department of Taxation

Decision No. 11/1999/QÐ-BTC of the Ministry of Finance stipulates on renaming certain departments under the General Department of Taxation to be in line with the Value Added Tax Law and the Corporate Income Tax Law. This document applies to units directly subordinate to the General Department of Tax.

Document No.11/1999/QÐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Mộng Giao
Updated15/06/2026
FieldUncategorized
Issued date24/01/1999
Effective date24/01/1999
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 11/1999/QÐ-BTC of the Ministry of Finance stipulates on renaming certain departments under the General Department of Taxation to be in line with the Value Added Tax Law and the Corporate Income Tax Law. This document applies to units directly subordinate to the General Department of Tax.

Key points

  • The Special Consumption and Business Revenue Tax Department is renamed as the Special Consumption and Value Added Tax Department (Article 1.1).
  • The Profit, Income, and Capital Tax Department is renamed as the Income Tax Department (Article 1.2).

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Full text

MINISTRY OF FINANCE
________

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
___________

Decision No. 11/1999/QD-BTC

Hanoi, January 25, 1999

DECISION

OF THE MINISTER OF FINANCE NO. 11-1999/QD-BTC
DATED JANUARY 25, 1999 ON CHANGING THE NAMES OF SOME DEPARTMENTS UNDER THE GENERAL DEPARTMENT OF TAXATION

THE MINISTER OF FINANCE

- Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on tasks, powers and responsibilities of ministries and ministerial-level agencies in state management;

- Pursuant to the Government Decree No. 178/CP dated October 28, 1994 on tasks, powers and organizational structure of the Ministry of Finance;

- Pursuant to the Council of Ministers' Decision No. 281/HĐBT dated August 7, 1990 (now the Government) on establishing a national tax collection system under the Ministry of Finance;

- To be in line with the Value Added Tax Law and Corporate Income Tax Law which come into effect on January 1, 1999;

- Considering the proposal by the Director General of the General Department of Taxation, the Head of the Personnel and Training Department, and the Office Chief of the Ministry of Finance,

DECIDES

Article 1. To change the names of some Departments under the General Department of Taxation as follows:

1. The Business Income and Special Consumption Tax Department to be renamed the Value Added Tax and Special Consumption Tax Department;

2. The Profit, Income and Capital Tax Department to be renamed the Income Tax Department;

Article 2. This Decision takes effect from the date of issuance. The Director General of the General Department of Taxation, the Head of the Personnel and Training Department, the Office Chief of the Ministry of Finance, and heads of related units are responsible for implementing this Decision.

UNDER REVIEW
(Signed)
Vu Mong Giao
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