This Circular guides the amendment and supplementation of the organizational structure of the State Tax Bureaus in provinces and centrally governed cities to be in line with tax collection management procedures and the implementation of the Value Added Tax Law and the Corporate Income Tax Law. Specific provisions for departments within the Tax Bureau are detailed, including new departments such as the Department of Tax Collection from Non-State-Owned Enterprises and State-Owned Enterprises at district and county levels in mountainous and Central Highlands provinces with over 200 non-state-owned enterprises.
Đối tượng áp dụng
State Tax Bureaus in provinces and centrally governed cities; General Department of Taxation; Ministry of Finance.
Các điểm cốt lõi
- The State Tax Bureau of Hanoi City and Ho Chi Minh City includes departments such as the Department of Taxation in the State-Owned Economic Sector of Industry and Construction, the Department of Stamp Duty and Other Taxes, etc.
- For mountainous and Central Highlands provinces with over 200 non-state-owned enterprises, the Director of the General Department of Taxation shall report to the Ministry to issue a decision on establishing the Department of Tax Collection from Non-State-Owned Enterprises and State-Owned Enterprises at district and county levels.
- The specific functions and tasks of the new departments are defined by the Director of the General Department of Taxation.
🌐 Tác động xã hội từ văn bản này
- The positive impact of adjusting the organizational structure of the Tax Bureau is to enhance the efficiency of tax collection management, meeting the requirements of the Value Added Tax Law and the Corporate Income Tax Law.
- The negative impact may be changes in the organizational structure affecting the current work of departments within the Tax Bureau.
❓ Câu hỏi thường gặp
What departments does the State Tax Bureau of Hanoi City and Ho Chi Minh City include?
The State Tax Bureau of Hanoi City and Ho Chi Minh City includes departments such as the Department of Taxation in the State-Owned Economic Sector of Industry and Construction, the Department of Taxation in the State-Owned Economic Sector of Transportation and Postal Services, etc. (see Point 1 of the document).
Which entities are eligible to establish the Department of Tax Collection from Non-State-Owned Enterprises and State-Owned Enterprises at district and county levels?
The eligible entities are mountainous and Central Highlands provinces with over 200 non-state-owned enterprises, non-state-owned enterprises and state-owned enterprises at district and county levels registered to pay value-added tax under the deduction method in each province (see Point 2 of the document).
Who defines the specific functions and tasks of the new departments such as the Department of Tax Collection from Non-State-Owned Enterprises and State-Owned Enterprises at district and county levels?
The specific functions and tasks of these new departments are defined by the Director of the General Department of Taxation (see Point 3 of the document).
When does this Circular take effect?
This Circular takes effect 15 days after its issuance date and replaces previous regulations (see the conclusion section of the document).
Which circulars, documents does this Circular replace?
This Circular replaces Circular No. 38 TC/TCCB dated August 25, 1990, Document No. 943 TC/TCCB dated May 27, 1992, and other Decisions of the Ministry of Finance (see the conclusion section of the document).
Toàn văn
CIRCULAR
guiding the amendment and supplementation of the organizational structure of the State Tax Departments in provinces and centrally governed cities
To align with tax collection management procedures and to serve 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 the State Tax Departments in provinces and centrally governed cities as stipulated in Circular No. 38 TC/TCCB dated August 25, 1990, and Circular No. 943 TC/TCCB dated May 27, 1992, and other decisions of the Ministry of Finance as follows:
1. For the State Tax Departments of Hanoi City and Ho Chi Minh City, including the following departments:
Department of Taxes for State-Owned Economic Sectors in Industries and Construction.
Department of Taxes for State-Owned Economic Sectors in Transportation and Postal Services.
Department of Taxes for State-Owned Economic Sectors in Agriculture, Forestry, and Water Resources.
Department of Taxes for State-Owned Economic Sectors in Commerce and Services.
Department of Taxes for State-Owned Economic Sectors in Culture and Social Services.
Department of Taxes for Foreign-Invested Enterprises.
Department of Taxes for Stamp Duties and Other Taxes.
Department of Tax Operations.
Department of Computing.
Department of Planning, Accounting, and Statistics.
Department of Seal Management.
Department of Inspection and Tax Litigation.
Department of Personnel, Training, and Mobilization.
Department of Administrative Management.
Department of Financial Affairs.
Department of Administrative, Management, and Financial Affairs.
For mountainous and Central Highlands provinces with over 200 non-state-owned enterprises and state-owned enterprises at district and county levels registered to pay value-added tax under the deduction method within their respective provincial areas, the Director-General of the State Tax Administration shall report to the Ministry to issue a decision establishing a Department of Tax Collection for Non-State-Owned and State-Owned Enterprises at District and County Levels within the Provincial Tax Departments.
The specific functions and responsibilities of the Department of Tax Collection for Non-State-Owned and State-Owned Enterprises at District and County Levels; and the Department of Tax Operations within the Provincial Tax Departments shall be defined by the Director-General of the State Tax Administration.
This Circular takes effect fifteen days from the date of signature and replaces the provisions on the organizational structure of the State Tax Departments in Circular No. 38 TC/TCCB dated August 25, 1990, Circular No. 943 TC/TCCB dated May 27, 1992, and other decisions of the Ministry of Finance.
This Circular takes effect fifteen days after the date of signature and replaces the provisions on the organizational structure of the State Tax Department set out in Circular No. 38 TC/TCCB dated August 25, 1990, Letter No. 943 TC/TCCB dated May 27, 1992, and other decisions of the Ministry of Finance./.
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