Decision No. 15/2021/QĐ-TTg amends and supplements Clause 1 of Article 3 of Decision No. 41/2018/QĐ-TTg dated September 25, 2018 of the Government on the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.

Pursuant to …;
Amending and supplementing Clause 1 of Article 3 of Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister on the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance
September 2018 of the Prime Minister defining the functions, duties,
powers and organizational structure of the Tax General Department under the Ministry of Finance

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 123/2016/ND-CP dated September 1, 2016 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree No. 101/2020/ND-CP dated August 28, 2020 of the Government amending and supplementing certain articles of Decree No. 123/2016/ND-CP dated September 1, 2016 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Minister of Finance,

THE PRIME MINISTER issues this Decision to amend and supplement Clause 1 of Article 3 of Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister on the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.

Article 1. Amending and supplementing Clause 1 of Article 3 of Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister on the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance as follows:

"1. Central agencies of the General Department of Taxation:

a) Policy Department;

b) Legal Affairs Department;

c) Tax Revenue Budget Department;

d) Publicity and Taxpayer Support Department;

d) Tax Declaration and Accounting Department;

e) Debt Management and Tax Enforcement Department;

g) Inspection and Audit Department;

h) Large Enterprise Tax Department;

i) Small and Medium Enterprise and Individual Business Tax Management Department;

K) International Cooperation Department;

l) Internal Control Department; Complaints and Appeals Resolution and Anti-Corruption Department; m) Cadre and Civil Servant Organization Department;

n) Financial Administration and Management Department;

o) Office;

p) Information Technology Department;

q) Tax Practice School;

r) Tax Magazine.

The organizations specified from point a to point p of this clause are administrative bodies assisting the Director-General in performing state management functions; the organizations specified at points q and r of this clause are public service units.

The establishment of offices within the Office and within departments under the General Department of Taxation must comply with the criteria stipulated in Decree No. 101/2020/ND-CP dated August 28, 2020 of the Government amending and supplementing certain articles of Decree No. 123/2016/ND-CP dated September 1, 2016 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies."

Article 2. Effectiveness and responsibility for implementation

This Decision takes effect from May 20, 2021.

The Minister of Finance, ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and the Director-General of the General Department of Taxation are responsible for implementing this Decision./.