Decision No. 189/2003/QD-BTC stipulates the functions, tasks, powers, and organizational structure of provincial tax bureaus under the General Department of Taxation. This document applies to all provincial tax bureaus nationwide, with specific provisions on tax management activities, organizational structure, and operating funds.
Scope of application
Provincial tax bureau (tax bureau) under centrally governed municipalities
Key points
- The tax bureau has the function of organizing the collection of taxes, fees, and charges for the state budget within its jurisdiction.
- The tax bureau performs tasks such as analyzing and evaluating tax administration work; managing tax collection according to the law; inspecting and auditing tax declaration and payment.
- The Director of the Tax Bureau is responsible to the Director-General of the General Department of Taxation for all activities of the Tax Bureau. The Deputy Director is responsible to the Director.
- The organizational structure of the Tax Bureau includes departments such as General Affairs, Propaganda, Information Technology, Inspection, Enterprise Management, Cadre Organization, and Administrative-Financial Affairs.
- The operating funds of the Tax Bureau are provided from the budget of the General Department of Taxation.
🌐 Social impact of this document
- Positive impact: Enhance the effectiveness of tax management, improve the quality of state budget revenue collection.
- Negative impact: May impose a financial burden on tax bureaus due to complex organizational structures.
❓ Frequently asked questions
What powers does the Director of the Tax Bureau have?
The Director of the Tax Bureau has the authority to sign directives, guidelines, and explanations on issues within the scope of the Tax Bureau as prescribed by the Director-General of the General Department of Taxation. Additionally, the Director has the power to determine the amount of tax payable, enforce tax laws compulsorily, and announce such matters through mass media.
What is the organizational structure of the Tax Bureau like?
The organizational structure of the Tax Bureau includes departments such as General Affairs, Propaganda, Information Technology, Inspection, Enterprise Management, Cadre Organization, and Administrative-Financial Affairs. The specific number depends on the scale of operations of each Tax Bureau.
Does the Tax Bureau have legal personality?
The Tax Bureau is an organization with legal personality, having its own office, seal, and bank account at the State Treasury.
Where does the operating fund of the Tax Bureau come from?
The operating fund of the Tax Bureau is provided from the budget of the General Department of Taxation. The Director of the Tax Bureau is responsible for preparing the budget estimate and submitting it to the Director-General of the General Department of Taxation for consolidation into the overall budget.
To which agencies does this decision apply?
This decision applies to provincial tax bureaus under centrally governed municipalities.
Full text
DECISION
Regarding the functions, tasks, powers, and organizational structure of provincial tax bureaus under the General Department of Taxation
________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-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;
Pursuant to Decision No. 218/2003/QD-TTg dated October 28, 2003 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance;
At the proposal of the Director of the General Department of Taxation and the Head of the Cadre and Civil Servant Affairs Department,
DECISION:
Article 1. The provincial tax bureau (hereinafter referred to as the Tax Bureau) is an organization directly under the General Department of Taxation, with the function of organizing the collection of taxes, fees, and other budget revenues of the State (hereinafter collectively referred to as taxes) within its jurisdiction as prescribed by law.
Article 2. The Tax Bureau performs tasks and powers as prescribed by tax laws, relevant legal regulations, and the following specific tasks and powers:
1. Organizing, directing, guiding, and implementing uniformly legal normative documents on taxes, tax management procedures, and business practices within its jurisdiction;
2. Analyzing and evaluating tax management work; advising local party committees and governments on the preparation of state budget estimates and tax work within its jurisdiction; closely coordinating with related departments, agencies, and units to fulfill assigned tasks.
3. Implementing tax collection as prescribed by law; guiding, directing, and inspecting district tax offices in organizing tax collection;
4. Organizing the implementation of tax publicity and providing support activities for organizations and individuals paying taxes;
5. Implementing tax collection measures as prescribed by law and regulations of the Ministry of Finance and the General Department of Taxation; maintaining tax records, checking tax calculations, issuing tax notifications, tax orders... urging organizations and individuals to pay taxes fully and promptly into the State Treasury;
6. Inspecting, auditing, and supervising tax declarations, refunds, exemptions, reductions, payments; settling tax accounts and compliance with tax policies and laws for organizations and individuals paying taxes; organizations and individuals managing tax collection; organizations authorized to collect taxes;
Deciding on the handling of violations of the law, resolving complaints and denunciations regarding taxes according to the provisions of the law; preparing files to request competent authorities to initiate criminal proceedings against organizations and individuals violating tax laws.
7. Organizing the reception and application of scientific and technological advancements and modern management methods into the activities of the Tax Bureau;
8. Organizing the implementation of tax statistics, accounting, and stamp management; preparing reports on tax collection results and other reports serving the guidance and management of higher-level agencies, municipal people's councils, and related agencies; summarizing and evaluating the situation and results of Tax Bureau operations;
9. Advising the Director of the General Department of Taxation on issues requiring amendments and supplements to legal normative documents on taxes, professional regulations of the General Department of Taxation, and internal management; promptly reporting to the Director of the General Department of Taxation on emerging issues beyond the authority of the Tax Bureau to resolve;
10. Deciding or proposing competent authorities to decide on tax exemptions, reductions, refunds, and arrears according to the provisions of the law;
11. Having the right to request organizations and individuals paying taxes, state agencies, and related organizations and individuals to provide timely necessary information for tax collection management; requesting competent authorities to handle organizations and individuals who fail to fulfill their responsibilities in cooperating with tax authorities to collect taxes into the state budget;
12. Having the right to determine the amount of tax payable, implement coercive measures to enforce tax laws according to the law; having the right to announce in mass media against organizations and individuals paying taxes who violate tax laws;
13. The Director of the Tax Bureau has the authority to sign directives, guidelines, and explanations on matters within the scope of the Tax Bureau according to the regulations of the Director of the General Department of Taxation;
14. Managing the organizational structure, staffing, cadres, civil servants, officials, and labor in the Tax Bureau; organizing training, upgrading, using, and managing the cadre corps of the Tax Bureau according to state regulations;
15. Managing and effectively utilizing material resources, technical equipment, and operating funds of the Tax Bureau;
16. Performing other tasks assigned.
Article 3. The Tax Bureau consists of a Director of the Tax Bureau and several Deputy Directors.
The Director of the Tax Bureau is responsible to the Director of the General Department of Taxation for all activities of the Tax Bureau.
Deputy Directors are responsible to the Director for the tasks assigned by the Director.
Article 4. The organizational structure of the Tax Bureau includes:
1. Advisory units assisting the Director:
+ For the Tax Bureaus of Hanoi City and Ho Chi Minh City, the organizational structure includes the following departments:
1. Department of General Affairs and Budget Estimates
2. Department of Publicity and Support for Organizations and Individuals Paying Taxes (shortened as the Department of Publicity and Support)
3. Department of Information Technology and Tax Data Processing
4. Not more than 3 Departments of State-Owned Enterprise Management
5. Department of Foreign-Invested Enterprise Management
6. 2 Departments of Other Enterprise Management
7. Not more than 3 Departments of Inspection
8. Department of Personal Income Tax
9. Department of Stamp Management
10. Department of Cadre and Civil Servant Affairs
11. Department of Administrative Affairs - Archives
12. Department of Administration - Financial Affairs
Specifically, the Tax Bureau of Ho Chi Minh City establishes a Department of Management of Export-Processing Zones and a Department of Archives.
+ For provinces and cities in the Red River Delta, North Central Coast, Central Highlands, and Western Highlands with at least 600 staff or annual revenue of at least 500 billion VND, the organizational structure of the Tax Bureau includes the following departments:
1. Department of General Affairs and Budget Estimates
2. Department of Publicity and Support for Organizations and Individuals Paying Taxes (shortened as the Department of Publicity and Support)
3. Department of Information Technology and Tax Data Processing
4. 2 Departments of Enterprise Management
5. Not more than 2 Departments of Inspection
6. Department of Stamp Management
7. Department of Cadre and Civil Servant Affairs
8. Department of Administrative Affairs - Administration - Financial Affairs
The Haiphong Tax Department shall be organized with three business management control rooms. In addition to the aforementioned business management control rooms, for provinces and cities with a large number of foreign-invested enterprises, the Director General of the State Tax总局可以根据情况决定成立直属税务局的外资企业管理科。||
As for the remaining provinces and cities, the organizational structure of the Tax Department includes the following rooms: ||
1. Department of General Affairs and Budget Estimates
2. Taxpayer Promotion and Support Room (referred to as the Promotion and Support Room) ||
3. Department of Information Technology and Tax Data Processing
4. Business Management Control Room ||
5. Inspection Room ||
6. Department of Stamp Management
7. Department of Cadre and Civil Servant Affairs
8. Department of Administrative Affairs - Administration - Financial Affairs
For Tax Departments that have not delegated the collection of stamp duty and other taxes to Tax Branches, they may organize a Stamp Duty and Other Taxes Collection Room under the Tax Department. ||
2. The Director General of the State Tax总局is responsible for defining the functions and responsibilities of the rooms within the Tax Department and deciding on the merger or dissolution of these rooms. ||
Article 5. The Tax Department is an entity with legal personality, having its own office, seal, and bank account at the state treasury. ||
The operational funds of the Tax Department are provided from the budget of the State Tax总局. The Director of the Tax Department is responsible for preparing the expenditure budget and submitting it to the Director General of the State Tax总局for consolidation into the overall budget of the State Tax总局. ||
Article 6. The Director General of the State Tax总局shall stipulate the cooperation regulations of the Tax Department with organizations and units both within and outside the tax sector. ||
Article 7. This Decision takes effect from the date of signature. Circulars No. 38TC/TCCB dated August 25, 1990, and No. 110/1998/TT-BTC dated August 3, 1998, issued by the Ministry of Finance regarding the functions, tasks, authorities, and organizational structure of the Tax Department are hereby abolished. ||
Article 8. The Director General of the State Tax总局, the Director of the Tax Department, the Heads of the Cadre and Organization Department, the Financial Affairs and Administration Department, and the Director of the Ministry of Finance's Office are responsible for implementing this Decision. ||
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