This circular guides the amendment and supplementation of the organizational structure of provincial and centrally-administered city State Tax Bureaus to align with tax collection management procedures and the implementation of the Value Added Tax Law and the Corporate Income Tax Law. The document applies to the State Tax Bureau in Hanoi and Ho Chi Minh City as well as mountainous and Central Highlands provinces with over 200 enterprises registered for value-added tax deduction.
Đối tượng áp dụng
[State Tax Bureaus of Hanoi City, Ho Chi Minh City; mountainous and Central Highlands provinces]
Các điểm cốt lõi
- The State Tax Bureau of Hanoi City and Ho Chi Minh City includes departments responsible for state-owned economic sectors by industry (industry - construction, transportation - postal service, agriculture - forestry - water resources, commerce - services, culture and society) along with the Department of Foreign-Invested Enterprise Taxes and other functional departments.
- For mountainous and Central Highlands provinces with over 200 non-state enterprises registered for value-added tax deduction, the Director General of the State Tax总局局应报告财政部并作出决定成立分局以管理这些企业的税收。请允许我继续翻译剩余部分：
- The specific functions and responsibilities of the aforementioned departments are stipulated by the Director General of the State Tax总局局。
🌐 Tác động xã hội từ văn bản này
- Enhance tax management effectiveness in provinces and cities。
- For enterprises: Management by a specific department is determined based on scale and operational area。
❓ Câu hỏi thường gặp
What conditions must mountainous and Central Highlands provinces meet to establish a Department for Managing Taxes of Non-State Enterprises？
Must have over 200 non-state enterprises registered for value-added tax deduction。
What functional departments does the State Tax Bureau of Hanoi City and Ho Chi Minh City include？
Includes departments responsible for state-owned economic sectors by industry (industry - construction, transportation - postal service, agriculture - forestry - water resources, commerce - services, culture and society) along with the Department of Foreign-Invested Enterprise Taxes and other functional departments。
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Decision No. 110/1998/TT-BTC |
Hanoi, August 3, 1998 |
CIRCULAR
OF THE MINISTRY OF FINANCE DECREE NO. 110/1998/TT-BTC AUGUST 3, 1998 GUIDING THE AMENDMENT AND SUPPLEMENTATION OF THE ORGANIZATIONAL STRUCTURE OF PROVINCE AND CITY DIRECTLY UNDER THE CENTRAL GOVERNMENT TAX BUREAUS
To align with tax collection management procedures and to facilitate the implementation of the Value Added Tax Law and the Corporate Income Tax Law, the Ministry of Finance amends and supplements the provisions on the organizational structure of provincial and city directly under the central government tax bureaus as stipulated in Circular No. 38 TC/TCCB dated August 25, 1990, Directive No. 943 TC/TCCB dated May 27, 1992 regarding supplementary guidance for Circular No. 38 TC/TCCB and other decisions of the Ministry of Finance as follows:
1. For the Tax Bureau of Hanoi City and Ho Chi Minh City, including the following departments:
- Department of Taxes for State-Owned Enterprises in Industry and Construction.
- Department of Taxes for State-Owned Enterprises in Transportation and Postal Services.
- Department of Taxes for State-Owned Enterprises in Agriculture, Forestry, and Water Resources.
- Department of Taxes for State-Owned Enterprises in Commerce and Services.
- Department of Taxes for State-Owned Enterprises in Culture and Social Affairs.
- Department of Taxes for Foreign-Invested Enterprises.
- Department of Pre-Registration Taxes and Other Taxes.
- Tax Operations Department.
- Computer Department.
- Planning, Accounting, and Statistics Department.
- Stamp Management Department.
- Inspection and Litigation Resolution on Taxation Department.
- Personnel Organization, Training, and Propaganda Promotion Department.
- Administrative and Property Management Department.
- Financial Affairs Department.
- Administrative, Property, and Financial Affairs Department.
For mountainous and Central Highlands provinces with more than 200 non-state-owned enterprises and state-owned district and county enterprises registered to pay value-added tax under the deduction method within their respective provincial areas, the Director of the General Tax Administration shall report to the Ministry for a decision to establish a Department of Collection of Taxes from Non-State-Owned Enterprises and State-Owned District and County Enterprises under the Provincial Tax Bureau.
The specific functions and tasks of the Department of Collection of Taxes from Non-State-Owned Enterprises and State-Owned District and County Enterprises; the Tax Operations Department under the Provincial Tax Bureau shall be defined by the Director of the General Tax Administration.
This Circular takes effect 15 days after its issuance date and replaces the provisions on the organizational structure of provincial tax bureaus in Circular No. 38 TC/TCCB dated August 25, 1990, Directive No. 943 TC/TCCB dated May 27, 1992, and other decisions of the Ministry of Finance.
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Vu Mong Giao (Signed) |
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