This Circular guides the organizational structure of Tax Revenue Offices and Village Tax Advisory Councils to enhance the effectiveness of tax revenue management by these units.
적용 범위
Tax Revenue Office, Village Tax Team, Town Tax Team, Ward Tax Team
핵심 사항
- The organizational structure of Tax Revenue Offices in provincial towns, cities under provinces, districts, and plains counties includes multiple organizations and tax teams (Article 1).
- The organizational structure of Tax Revenue Offices in mountainous areas, Central Highlands, and islands with low revenue and fewer than 30 staff members is simpler, consisting of several key organizations (Article 2).
- A Tax Revenue Office with fewer than 15 staff members has its organization determined by the Director of the Tax Department based on suitability (Article 3).
- The relationship between the tax authority and People's Committees at all levels regarding guidance on tax work, reporting on tax collection status, and managing personnel (Article II).
- The Village Tax Advisory Council consists of the Chairman or Vice-Chairman of the commune, town, or ward as the Chairman; the Head of the Village Tax Team as the Standing Member; and a representative from the police station as a member (Article III).
🌐 이 문서의 사회적 영향
- Enhance the effectiveness of tax revenue management by Tax Revenue Offices.
- Assist People's Committees at all levels in better directing tax work in their respective areas.
- It may impose additional burdens on organizational structure and staffing for some units with fewer staff members.
- Ensure flexibility in organizing the Tax Revenue Office structure suitable to specific conditions.
❓ 자주 묻는 질문
What organizations does a Tax Revenue Office in a provincial town or city under a province include?
It includes the Business Affairs Section, Planning, Tax Calculation, Tax Registration, and Revenue Accounting Section, Inspection and Audit Section, Stamp Management Section, Personnel, Administrative, and Financial Affairs Section, and Village Tax Teams or inter-village teams.
How is a Tax Revenue Office with fewer than 15 staff members organized?
Depending on specific circumstances, the Director of the Tax Department decides on the establishment of certain Sections and Teams suitable to the current staffing level.
What components make up the Village Tax Advisory Council?
The Chairman or Vice-Chairman of the commune, town, or ward serves as the Chairman; the Head of the Village Tax Team is the Standing Member; and a representative from the police station is a member.
What is the relationship between the tax authority and People's Committees at all levels concerning tax revenue management?
The People's Committee is responsible for directing tax work; the Tax Revenue Office reports to the People's Committee on contents related to budget estimates, tax collection plans, and compliance with tax laws.
Which documents does this Circular replace?
Repeal Circular No. 64 TC/TCCB dated October 29, 1992, and provisions in Circular No. 26 TC/TCCB dated March 27, 1995, that conflict with this Circular.
전문
CIRCULAR
Guidelines on the structure of the Tax Revenue Collection Office
and Advisory Councils for Taxation at Communes, Towns, and Urban Districts
To better fulfill the tax revenue management tasks of the Tax Revenue Collection Office, the Ministry of Finance provides guidelines on the structure of the Tax Revenue Collection Office and supplementary guidelines on Advisory Councils for Taxation at urban districts, communes, and towns as stipulated in Circular No. 26 TC/TCT dated March 27, 1995 of the Ministry of Finance as follows:
I. STRUCTURE OF THE TAX REVENUE COLLECTION OFFICE
1\. For Tax Revenue Collection Offices in cities under provinces, districts, and plains, midlands, and other Tax Revenue Collection Offices not covered by point 2 below, the organizational structure includes:
- Business Affairs Team.
- Planning, Tax Calculation, Tax Registration, and Revenue Accounting Team.
- Inspection and Audit Team.
- Stamp Management Team.
- Human Resources, Administrative, and Financial Affairs Team.
- Teams for communes, towns, and urban districts or inter-commune teams.
- Teams at transportation hubs.
The management and collection of non-recurring budget revenues at the Tax Revenue Collection Office shall be carried out by the Business Affairs Team.
Specifically, Tax Revenue Collection Offices in districts under cities and Tax Revenue Collection Offices in cities under provinces may establish a Revenue Collection Team for Pre-Purchase Taxes and Other Taxes; Tax Revenue Collection Offices in cities under provinces may also establish a Market Tax Revenue Collection Team.
2\. For Tax Revenue Collection Offices in mountainous districts, the Central Highlands, islands, remote areas with low revenue and fewer than 30 staff members, the organizational structure of the Tax Revenue Collection Office includes:
- Planning, Business Affairs, Tax Calculation, Revenue Accounting, and Stamp Management Team.
- Inspection and Audit Team.
- Human Resources, Administrative, and Financial Affairs Team.
- Teams for communes, towns, or inter-commune teams.
- Teams at transportation hubs (in some areas, if necessary).
Any other revenues generated will be handled by the Planning, Business Affairs, Tax Calculation, Revenue Accounting, and Stamp Management Team.
3\. For Tax Revenue Collection Offices with fewer than 15 staff members, it is not necessarily required to organize all Teams and Teams as mentioned above, but rather, based on specific circumstances, the Director of the Tax Revenue Administration Bureau decides on organizing appropriate Teams and Teams in accordance with the current staffing levels, or each officer can be assigned to handle certain duties within the Tax Revenue Collection Office and organize inter-commune Teams to ensure mutual supervision during the tax revenue management process.
4\. Teams at transportation hubs are allowed to have seals for use while performing their duties according to Decree No. 62/CP dated September 22, 1993 of the Government on the management and use of seals.
5\. Organization of Teams for communes, towns, and urban districts:
- For large and wide communes, towns, and urban districts in the plains, a Team should be organized in each commune, town, and urban district.
- For the remaining communes, towns, and urban districts, depending on the revenue and administrative and geographical characteristics, inter-commune Teams or regional Teams (from two communes and above per Team) can be established. The establishment of Teams according to these models is decided by the Director of the Tax Revenue Administration Bureau.
II. RELATIONSHIP BETWEEN TAX AUTHORITIES AND PEOPLE'S COMMITTEES AT ALL LEVELS
1\. Within the scope of their authority as prescribed by law, People's Committees at the district, city district, city under province, and provincial city levels are responsible for directing tax work in their respective areas; People's Committees at the commune, town, and urban district levels are responsible for directing, inspecting, and supervising Teams in implementing state regulations on taxes and other revenues; they direct local agencies to coordinate with tax authorities during the tax revenue management process.
2\. Tax Revenue Collection Offices, Teams for communes, towns, and urban districts, or inter-commune Teams are responsible for reporting to the People's Committee at the same level on the following matters:
- Budget revenue projections on the local area;
- Monthly, quarterly, and annual tax collection plans and results;
- Compliance with laws and state directives on taxes and other revenues;
- Advising the People's Committee on tax exemptions, reductions, fees, and charges according to legal provisions.
3\. Regarding personnel management:
When considering the appointment of leaders for Tax Revenue Collection Offices, opinions from the People's Committee at the district, city district, city under province, and provincial city levels must be sought.
Personnel management for Tax Revenue Collection Offices and Teams is carried out according to the regulations of the Ministry of Finance and the General Tax Revenue Administration Bureau.
III. ADVISORY COUNCIL FOR TAXATION AT COMMUNES, TOWNS, AND URBAN DISTRICTS
Advisory Councils for Taxation are organized at each commune, town, and urban district.
The composition of the Advisory Council for Taxation at communes, towns, and urban districts includes:
- The Chairman or Vice-Chairman of the commune, town, or urban district serves as the Chairman of the Council.
- The Head of the Tax Team serves as a Standing Member of the Council.
- A representative from the police station of the commune, town, or urban district serves as a Member.
In addition to the components specified above, depending on the specific situation of the locality, other components such as representatives from the Finance Department, Land Administration, Market Management (for market areas), Justice, and the Fatherland Front may be included, but the maximum number of members shall not exceed six.
The Director of the Tax Revenue Collection Office is responsible for submitting to the Chairman of the People's Committee at the district, city district, city under province, and provincial city levels for a decision to establish the Advisory Council for Taxation at communes, towns, and urban districts.
The Advisory Council for Taxation meets once every quarter and when there are urgent requirements. Other provisions regarding the Advisory Council for Taxation in Circular No. 26 TC/TCT dated March 27, 1995 of the Ministry of Finance remain effective.
IV. IMPLEMENTATION
The Director-General of the General Tax Revenue Administration Bureau is responsible for specifying the specific tasks of Teams and providing guidance to Tax Revenue Administration Bureaus to implement this Circular.
This Circular takes effect fifteen days after its issuance. Circular No. 64 TC/TCCB dated October 29, 1992 and provisions in Circular No. 26 TC/TCCB dated March 27, 1995 that conflict with this Circular are abolished.
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