Decision No. 146/2003/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Tax Policy Department under the Ministry of Finance. This department plays a role in researching and drafting tax-related documents and implementing a series of management, inspection, and analysis forecasting tasks for state budget revenue.
적용 범위
The Tax Policy Department under the Ministry of Finance
핵심 사항
- The Tax Policy Department has the function of assisting the Minister in researching and drafting legal normative documents and policies on taxes, fees, charges, and other revenues of the state budget.
- Specific tasks include presenting long-term tax strategies and plans; participating in research and drafting national financial policy strategies; organizing the implementation of approved tax strategies; proposing solutions to issues related to tax policies.
- The Director of the Tax Policy Department has the authority to request the provision of materials and data, and to sign guiding and explanatory documents in the implementation of legal normative documents on taxes.
- This department includes four specialized rooms: Room I for Tax Policy, Room II for Tax Policy, Room III for Tax Policy, and Room for Comprehensive Analysis and Forecasting.
- The staffing of the Tax Policy Department is determined by the Minister of Finance.
🌐 이 문서의 사회적 영향
- Positive impacts include improving the quality of research and drafting legal documents on taxes, contributing to enhancing the state management system for taxes.
- Negative impacts may be the burden of organizational and management work for the Tax Policy Department.
❓ 자주 묻는 질문
What are the main tasks of the Tax Policy Department?
The main tasks of the Tax Policy Department include presenting long-term tax strategies and plans; participating in research and drafting national financial policy strategies; organizing the implementation of approved tax strategies; proposing solutions to issues related to tax policies.
What rights does the Director of the Tax Policy Department have?
The Director of the Tax Policy Department has the right to request agencies and organizations to provide materials and data for inspection and evaluation work; signing guiding and explanatory documents in the implementation of legal normative documents on taxes.
How many rooms does the Tax Policy Department have?
The Tax Policy Department has four rooms: Room I for Indirect and Direct Taxes Policy, Room II for Taxes and Other Revenues from Import and Export Activities, Room III for Fees, Charges, and Other Revenues, and Room for Comprehensive Analysis and Forecasting.
Who determines the staffing of the Tax Policy Department?
The staffing of the Tax Policy Department is determined by the Minister of Finance.
When does this decision take effect?
This decision takes effect from the date of issuance. Decision No. 587/TC/QD/TCCB dated July 3, 1996, issued by the Minister of Finance regarding the Charter of Organization and Operation of the Financial Policy Department; Point 1, Article 1, Decision No. 1713/QD-BTC dated November 27, 1998, issued by the Minister of Finance concerning the adjustment of tasks of some subordinate organizations and units under the Ministry are abolished.
전문
DECISION OF THE MINISTER OF FINANCE
Regulations on functions, tasks, powers, and organizational structure of the Department of Tax Policy
Tax Policy Department
___________________________
THE MINISTER OF FINANCE
- Based on Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
- Based on Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
- Based on Circular No. 1912/BNV-TCBC dated August 15, 2003 of the Ministry of Home Affairs regarding agreement to establish rooms at some units under the Ministry of Finance;
Considering the proposal of the Director of the Tax Policy Department and the Director of the Organization and Cadres Department,
DECISION:
Article 1: The Tax Policy Department is a unit within the State management machinery of the Ministry of Finance, with the function of assisting the Minister of Finance in researching and drafting legal normative documents and policies on taxes, fees, charges, and other budget revenues (hereinafter referred to collectively as taxes).
Article 2: The Tax Policy Department has the following tasks:
1/ Submitting to the Ministry strategies, plans, and draft legal normative documents on taxes for long-term, medium-term, and annual periods.
2/ Participating in researching and drafting national financial policy strategies, projects, and draft legal normative documents related to tax policies.
3/ Implementing approved strategies, plans, and programs on taxes.
4/ Proposing solutions to the Ministry for resolving issues related to tax policies and other policies affecting tax policies, as assigned by the Minister of Finance.
5/ Organizing activities to analyze and forecast state budget revenues.
6/ Guiding, inspecting, evaluating, and summarizing the implementation of tax-related legal normative documents; proposing amendments and supplements to such documents.
7/ Proposing and implementing international cooperation and integration tasks related to taxes; receiving and implementing international cooperation projects and technical assistance for researching and drafting tax policies, as assigned by the Minister of Finance.
8/ Organizing scientific research or collaborating with units inside and outside the sector according to plans and contents approved by competent authorities.
Article 3: The Director of the Tax Policy Department has the following powers:
1/ Requesting relevant agencies and organizations to provide materials and data for inspection, evaluation, summary of tax policy implementation, strategic planning, and research and drafting of tax policies.
2/ Signing guidance documents, explanations, and responses to issues arising from the implementation of tax-related legal normative documents.
Article 4: The Tax Policy Department has a Director and several Deputy Directors.
The Director of the Tax Policy Department is responsible for comprehensive management of the Department's civil servants as stipulated by the Ministry; organizing training and capacity building for staff; being accountable to the Minister of Finance for all Department activities. Deputy Directors of the Tax Policy Department are accountable to the Director for assigned tasks. The Tax Policy Department has the following divisions:
1/ Division of Indirect and Direct Tax Policies
2/ Division of Import and Export Tax Policies
3/ Division of Fees, Charges, and Other Revenues
4/ Division of Consolidation and Forecast Analysis Specific tasks of these divisions are defined by the Director of the Tax Policy Department. The Tax Policy Department operates under a specialist system combined with divisional organization. For tasks carried out under the specialist system, the Director of the Tax Policy Department is responsible for organizing work and assigning tasks to specialists in accordance with their positions, standards, capabilities, and training to complete tasks. The staffing of the Tax Policy Department is determined by the Minister of Finance.
Article 5: This Decision takes effect from the date of signing. It abolishes Decision No. 587/TC/QĐ/TCCB dated July 3, 1996, issued by the Minister of Finance regarding the Charter of the Organization and Activities of the Financial Policy Department; Point 1, Article 1 of Decision No. 1713/QĐ-BTC dated November 27, 1998, issued by the Minister of Finance concerning adjustments to the tasks of some subordinate organizations and units under the Ministry.
The Director of the Tax Policy Department, the Director of the Organization and Cadres Department, the Director of the Financial Management and Administration Department, the Head of the Ministry of Finance’s Office, and the Heads of subordinate organizations and units under the Ministry are responsible for implementing this Decision./.
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