✦ 智能摘要
Decision No. 115/2009/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance. This document identifies important tasks such as tax management, issuance of guiding documents, implementation of tax business procedures, as well as organization management and commendation work.
适用范围
The General Department of Taxation under the Ministry of Finance
要点
- The General Department of Taxation performs the function of advising the Minister on state administration of taxes, fees, and charges; organizing tax management in accordance with the provisions of the law.
- The General Department of Taxation has legal personality, its own seal, and headquarters in Hanoi city.
- The General Department of Taxation carries out tasks such as presenting draft laws and resolutions on tax management; issuing specialized guidance documents; implementing tax business procedures.
- The General Department of Taxation has the authority to decide on tax exemptions and reductions, enforce administrative tax decisions, conduct appraisals to determine the amount of tax payable, and manage information about taxpayers.
- The organizational structure of the General Department of Taxation includes specialized departments, local Tax Bureaus, as well as other agencies such as Inspection, and the Information Technology Bureau.
🌐 本文件的社会影响
- Positive impact: Strengthening the effectiveness of state administration over taxation, creating a favorable environment for taxpayers.
- Negative impact: May impose a burden of administrative procedures on businesses and individuals.
❓ 常见问题
Does the General Department of Taxation have legal personality?
Yes, the General Department of Taxation has legal personality, its own seal, and a separate account at the State Treasury.
How does the General Department of Taxation decide on tax exemptions and reductions?
The General Department of Taxation decides or submits to the competent authority for decision on tax exemptions, reductions, refunds, extensions of deadlines for filing tax declarations, extensions of deadlines for tax payment, cancellation of tax arrears and penalties.
How are Deputy General Directors appointed?
The General Director and up to three Deputy General Directors are appointed, relieved of duty, and dismissed by the Minister of Finance in accordance with the provisions of the law.
What documents and records can the General Department of Taxation require taxpayers to provide?
The General Department of Taxation has the right to request taxpayers to provide accounting books, invoices, vouchers, and other relevant financial documents related to tax calculation and payment.
What does the organizational structure of the General Department of Taxation include?
The organizational structure of the General Department of Taxation includes specialized departments such as the Policy Department, Legal Affairs Department, Tax Revenue Budget Department; local Tax Bureaus such as Provincial Tax Bureaus and District Tax Offices; as well as other agencies such as Inspection, and the Information Technology Bureau.
全文
Pursuant to …;
Regulations on the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance
____________________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Tax Administration dated November 29, 2006;
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;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Position and Functions
1. The General Department of Taxation is a subordinate agency of the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in managing state affairs regarding domestic revenue nationwide, including taxes, fees, charges, and other budget revenues (hereinafter referred to collectively as taxes); organizing tax administration in accordance with the law.
2. The General Department of Taxation has legal personality, a seal bearing the National Emblem, a separate account at the State Treasury, and its headquarters in Hanoi City.
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;
The General Department of Taxation shall perform the following tasks and powers:
1. Submit to the Minister of Finance for submission to the Government and the Prime Minister for consideration and decision:
a) Draft laws, draft resolutions of the National Assembly; draft ordinances, resolutions of the Standing Committee of the National Assembly; draft decrees of the Government, draft decisions of the Prime Minister concerning tax management;
b) Strategies, plans, national target programs, action programs, projects, and important proposals on tax management;
c) Annual tax revenue estimates in accordance with the Law on State Budget.
2. Submit to the Minister of Finance for consideration and decision:
a) Draft circulars and other documents on tax management;
b) Annual work plans of the tax sector.
3. Issue guidance documents, professional and technical regulations, internal normative documents, and individual documents within the scope of management of the General Department of Taxation.
4. Implement normative legal documents, strategies, plans, programs, projects, and proposals on tax management after they have been issued or approved by competent authorities.
5. Promote, disseminate, and educate the public about tax laws.
6. Organize guidance and explanation of state tax policies; organize support for taxpayers to fulfill their tax obligations in accordance with the law.
7. Guide, direct, inspect, supervise, and implement procedures for tax registration, issuance of taxpayer identification numbers, tax declaration, tax calculation, tax payment, tax refund, tax exemption, tax debt cancellation, and other related procedures.
8. Decide or submit to competent authorities for decision on tax exemptions, reductions, refunds, extensions of tax declaration deadlines, tax payment deadlines, tax debt cancellation, and tax penalty cancellation.
9. Compensate taxpayers for losses; keep taxpayers' information confidential; confirm taxpayers' fulfillment of tax obligations upon request in accordance with the law.
10. Appraise to determine the amount of tax payable by taxpayers at the request of authorized state agencies.
11. Require taxpayers to provide accounting books, invoices, vouchers, and other relevant documents for tax calculation and payment; require financial institutions and other related organizations and individuals to provide documents and cooperate with tax authorities in tax management.
12. Delegate to agencies and organizations directly collecting certain taxes as prescribed by law.
13. Set taxes, collect overdue taxes; enforce administrative measures to execute tax administrative decisions to recover overdue taxes and administrative penalties.
14. Prepare files to initiate prosecution against organizations and individuals violating tax laws; publicly announce violations of tax laws through mass media.
15. Implement international cooperation in the field of taxation according to the division of labor and authority assigned by the Minister of Finance and as provided by law.
16. Organize the management and application of information technology in tax activities; modernize technical infrastructure of the tax sector.
17. Manage information on taxpayers; build a database of taxpayer information; conduct tax statistics and financial reporting in accordance with regulations.
18. Conduct inspections, audits, complaints, and denunciations; handle or recommend competent authorities to handle violations of tax laws according to the law; prevent corruption, waste, and promote thrift in the use of assets and funds allocated according to the law.
19. Manage organizational structures and staffing; implement salary systems and incentive policies, commendations, disciplinary actions, training, and development for civil servants and employees under the jurisdiction of the General Department of Taxation according to the division of labor by the Minister of Finance and as provided by law.
20. Implement administrative reform according to the goals and content of the administrative reform program approved by the Minister of Finance.
21. Organize and manage the award system of the tax sector for tax agencies, taxpayers, and other organizations and individuals who have outstanding achievements in tax management and compliance with tax obligations to the state budget according to the law.
22. Manage and retain tax records, documents, seals, funds, and assets allocated; implement financial management mechanisms and staffing according to regulations of competent authorities.
23. Perform other tasks and powers assigned by the Minister of Finance and as provided by law.
Article 3. Organizational Structure
The General Department of Taxation shall be organized vertically from central to local levels according to administrative units, ensuring the principle of centralized unity.
1. Central-level agencies of the General Department of Taxation:
a) Policy Department;
b) Legal Affairs Department;
c) Tax Revenue Budget Department;
d) Tax Declaration and Accounting Department;
d) Department of Debt Management and Tax Enforcement;
e) Department of Personal Income Tax Management;
g) Department of Large Enterprise Tax Management;
h) Department of Publicity and Taxpayer Support;
i) Bureau of International Cooperation;
k) Internal Audit Department;
l) Department of Organization and Cadres;
m) Financial Affairs and Administration Department;
n) Office (with a representative office in Ho Chi Minh City);
o) Inspectorate;
p) Information Technology Department;
q) Tax Practice School;
r) Tax Magazine.
Organizations specified from point a to point p of Clause 1 of this Article are administrative organizations assisting the Director-General in performing state management functions; organizations specified at points q and r are public service organizations.
2. Local Tax Authorities:
a) Provincial Tax Departments in provinces and centrally-administered cities (collectively referred to as provincial-level Tax Departments) under the General Department of Taxation;
b) District Tax Departments in districts, urban districts, towns, and provincial cities (collectively referred to as district-level Tax Departments) under provincial-level Tax Departments.
The provincial Tax Revenue Office and the county Tax Revenue Branch have legal personality, their own seals, and are entitled to open accounts at the State Treasury in accordance with the provisions of the law.
3. The Minister of Finance shall stipulate the functions, tasks, powers, and organizational structure of units under the General Department of Taxation..
Article 4. Leadership
1. The General Department of Taxation has a Director-General and not more than three Deputy Directors-General.
2. The Director-General and Deputy Directors-General of the State Tax Administration shall be appointed, relieved of duty, and dismissed by the Minister of Finance in accordance with the provisions of the law.
3. The Director-General is the head of the General Department of Taxation, accountable to the Minister of Finance and to the law for all activities of the General Department of Taxation. The Deputy Directors-General are accountable to the Director-General and to the law for the areas of work they are assigned to manage.
Article 5. Effectiveness and Responsibility for Implementation
1. This Decision takes effect from November 15, 2009.
2. Abolish Decision No. 76/2007/QĐ-TTg dated May 28, 2007 of the Prime Minister on the regulations concerning the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.
3. The number of Deputy Directors-General of the General Department of Taxation shall be implemented according to the current regulations of the Prime Minister until the Prime Minister issues a different decision.
4. The Minister of Finance, the Ministers, the Heads of ministerial-level agencies, the Heads of government-affiliated agencies, the Chairpersons of the People's Committees of provinces and centrally governed cities, and the Director-General of the General Department of Taxation are responsible for implementing this Decision./.
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依据 4
178/2007/NĐ-CP
Nghị định số 178/2007/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ, cơ quan ngang Bộ
已失效
78/2006/QH11
Luật Quản lý thuế số 78/2006/QH11
生效中
118/2008/NĐ-CP
Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính
已失效
32/2001/QH10
Luật Tổ chức Chính phủ số 32/2001/QH10
已失效
被其废止 1
76/2007/QĐ-TT
Quyết định số 76/2007/QĐ-TTg Về việc quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Tổng cục Thuế trực thuộc Bộ Tài chính
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115/2009/QĐ-TTg
Decision No. 115/2009/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.
Expired
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相关 2
替代 1
41/2018/QĐ-TT
Quyết định số 41/2018/QĐ-TTg Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Tổng cục Thuế thuộc Bộ Tài chính
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