Decision No. 2092/QD-BTC On the functions, tasks, and organizational structure of the Tax Practice School under the General Department of Taxation

Pursuant to …;

On the functions, tasks, and organizational structure of the Tax Practice School under the General Department of Taxation

THE MINISTER OF FINANCE

Pursuant to the Government Decree No. 86/2002/ND-CP dated November 5, 2002, on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to the Government Decree No. 77/2003/ND-CP dated July 1, 2003, on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister's Decision No. 76/2007/QD-TTg dated May 28, 2007, on the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance;

Considering the proposal of the Director-General of the General Department of Taxation, the Head of the Personnel Department,

DECISION:

Article 1. Position and function

The Tax Practice School is a public service unit under the General Department of Taxation with the mission to assist the Director-General of the General Department of Taxation in organizing and implementing training and professional development for tax officials and civil servants within the tax sector; Training and developing knowledge related to the enforcement of tax laws for taxpayers.

International name: Vietnamese Tax College

Article 2. Tasks and Authorities

1. Develop strategic planning for the development of the Tax Practice School in accordance with the training and development goals for tax officials and civil servants;

2. Develop programs, compile textbooks, and teaching materials for training and professional development in taxation; build a part-time faculty team;

3. Participate in building and implementing plans for training and developing tax officials and civil servants within the sector;

4. Implement international cooperation in the field of training and developing tax officials and civil servants;

5. Organize scientific research in the field of taxation;

6. Organize training and development of knowledge related to the field of taxation for taxpayers;

7. Be allowed to link up and sign contracts with organizations and individuals both domestically and internationally to fulfill the training and development tasks for tax officials;

8. Issue certificates to students upon completion of training and development courses organized by the school according to the provisions of the law;

9. Summarize and evaluate the results of the school's operational tasks;

10. Manage personnel, assets, finance, and administrative affairs in accordance with state regulations and those of the sector;

11. Fulfill other tasks assigned by the Director-General of the General Department of Taxation.

Article 3. Organizational Structure

The Tax Practice School includes several departments, faculties, and branches.

The number, functions, and tasks of these departments, faculties, and branches shall be determined by the Director-General of the General Department of Taxation in accordance with the development process of the school.

Article 4. The Tax Practice School has legal personality, its own seal, and is entitled to open accounts at the State Treasury and banks in accordance with the law.

The main office of the Tax Practice School is located in Hanoi, with branch offices in Hue Province and Ho Chi Minh City.

Article 5. The Tax Practice School has a Director and Deputy Directors.

The Director is responsible to the Director-General of the General Department of Taxation for all activities of the Tax Practice School; Deputy Directors are responsible to the Director for the areas of work they are assigned.

The appointment, dismissal, and removal from office of the Director, Deputy Directors, and other leadership positions of the Tax Practice School shall be carried out according to the cadre management hierarchy of the Ministry of Finance and the General Department of Taxation.

The Director-General of the General Department of Taxation shall stipulate the operational regulations of the Tax Practice School.

Article 6. This decision takes effect from the date of signing and replaces Decision No. 413/QD-BTC dated February 9, 2004, of the Minister of Finance on the organizational structure of the Tax Practice Training Center under the General Department of Taxation.

Article 7. The Director-General of the General Department of Taxation, the Head of the Personnel Department, the Director of the Ministry of Finance's Office, and the heads of relevant units are responsible for enforcing this decision./.