Decision No. 2093/QD-BTC Regarding the Functions, Tasks, and Organizational Structure of the Representative Office of the General Department of Taxation in Ho Chi Minh City

Decision No. 2093/QD-BTC stipulates the functions, tasks, and organizational structure of the Representative Office of the General Department of Taxation in Ho Chi Minh City. This document establishes the legal position, powers, and specific responsibilities of this unit in implementing tax work in southern provinces.

Document No.2093/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Văn Ninh
Updated15/06/2026
SectorUnclassified
FieldTax AdministrationFinancial MiscellaneousFees and Charges
Issued date15/06/2007
Effective date15/06/2007
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 2093/QD-BTC stipulates the functions, tasks, and organizational structure of the Representative Office of the General Department of Taxation in Ho Chi Minh City. This document establishes the legal position, powers, and specific responsibilities of this unit in implementing tax work in southern provinces.

Scope of application

The Representative Office of the General Department of Taxation in Ho Chi Minh City

Key points

  • The Representative Office of the General Department of Taxation in Ho Chi Minh City assists the Director-General in implementing tax tasks in southern provinces (Article 1).
  • The unit is responsible for developing plans, monitoring situations, and proposing measures to direct tax collection management as assigned by the General Department of Taxation (Article 2.1-2.2).
  • Conducting tax inspections, internal audits, and resolving complaints and denunciations regarding taxes in southern provinces according to the assigned plan (Article 2.3).
  • The organizational structure includes the Inspection Room, Internal Audit Room, and Administrative and Management Room (Article 3.1).
  • The Head of the Representative Office is responsible to the Director-General for the results of the assigned tasks (Article 4).

🌐 Social impact of this document

  • Enhance the effectiveness of tax collection management in southern provinces.
  • Reduce workload for the General Department of Taxation with a direct unit operating in Ho Chi Minh City.
  • Relevant agencies and organizations need to adjust their activities according to the new regulations.

❓ Frequently asked questions

What are the duties of the Representative Office of the General Department of Taxation in Ho Chi Minh City?

Implement tax work such as inspections, internal audits, and resolving complaints and denunciations according to the General Department of Taxation's plan.

What rooms does this unit include?

It includes the Inspection Room, Internal Audit Room, and Administrative and Management Room (Article 3.1).

Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Number: 2093/QD-BTC

Hanoi, June 15, 2007

 

Pursuant to …;

||| On the functions, tasks, and organizational structure of the Tax General Department's Representative Office in Ho Chi Minh City

 

THE MINISTER OF FINANCE

 

Pursuant to the Government Decree No. 86/2002/ND-CP dated November 5, 2002, stipulating 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, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Decision No. 76/2007/QD-BTC dated May 28, 2007, of the Ministry of Finance, stipulating the functions, tasks, powers, and organizational structure of the Departments and the Office of the Tax General Department;

At the proposal of the Director of the Tax General Department, the Head of the Cadre and Civil Service Department,

 

DECISION:

Article 1. Position and function

The Tax General Department's Representative Office in Ho Chi Minh City is an organization under the Tax General Department, with the function of assisting the Director of the Tax General Department in implementing certain tax work tasks in southern provinces; carrying out tax inspection, internal audit, complaint resolution, and judicial appraisal on tax matters in southern provinces according to plans and assignments by the Director of the Tax General Department.

Article 2. Tasks, Authorities, and Responsibilities

1. To develop the content, program, and plan for the implementation of assigned tasks;

2. To grasp the situation and propose measures to the Director for managing tax collection and implementing budget revenue in southern provinces according to the assignment and delegation by the Director of the Tax General Department;

3. To implement the tax inspection, internal audit, complaint resolution, and judicial appraisal plan on tax matters according to the Tax General Department's plan;

4. To carry out administrative, financial, seal management, and office operations at the Representative Office;

5. To have the right to request units and individuals within and outside the Tax sector to provide complete information related to the assigned tasks;

6. To comply with reporting regulations;

7. To perform other tasks assigned by the Director of the Tax General Department.

Article 3. Organizational Structure

1. The organizational structure includes the following departments:

- Inspection Department;

- Internal Audit Department;

- Administrative and Management Department.

2. The Director of the Tax General Department shall stipulate the operational rules, specific functions, and tasks of each department within the Tax General Department's Representative Office in Ho Chi Minh City.

3. The Tax General Department's Representative Office in Ho Chi Minh City shall have its own seal and be allowed to open an account at the State Treasury.

Article 4. The Tax General Department's Representative Office in Ho Chi Minh City has a Representative Director and Deputy Directors.

The Representative Director is responsible to the Director of the Tax General Department for the results of implementing assigned tasks and work plans. The Deputy Directors are responsible to the Representative Director for the areas of work they are assigned.

The appointment, removal, and dismissal of the Representative Director, Deputy Directors, and other leadership positions of the Tax General Department's Representative Office in Ho Chi Minh City shall be carried out according to the cadre management level of the Minister of Finance.

Article 5. This decision takes effect from the date of signing and abolishes Decision No. 1927/QD-TCT-TCCB dated December 31, 2003, of the Director of the Tax General Department regarding the issuance of operational rules for the Tax General Department's Representative Office in Ho Chi Minh City.

Article 6. The Director of the Tax General Department, the Head of the Cadre and Civil Service Department, the Director of the Ministry of Finance's Office, and the heads of relevant units are responsible for enforcing this decision./.

 

 Place of Receipt:

-Ministry Leadership;

- As Article 6;

- Provincial Tax Departments;

-Provincial Finance Departments, State Treasuries;

- To be filed: VT, TCCB.

 THE MINISTER
(Signed)



 Vu Van Ninh

 

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Decision No. 2093/QD-BTC Regarding the Functions, Tasks, and Organizational Structure of the Representative Office of the General Department of Taxation in Ho Chi Minh City
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