Decision No. 218/2003/QĐ-TTg stipulates the functions, tasks, powers, and organizational structure of the State Tax Administration under the Ministry of Finance.

DECISION OF THE PRIME MINISTER

Regulations on functions, tasks, powers, and organizational structure

under the Ministry of Finance

________________

PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

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;

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

At the proposal of the Minister of Finance and the Minister of Home Affairs,

DECISION:

Article 1. Position and Functions

The Tax总局是财政部的组织，负责国内收入的国家管理职能，包括税、费、杂费和其他国家预算收入（以下简称税），依照法律规定。

b) Draft five-year and annual socio-economic development plans for the province; major economic and social balances for the province; draft five-year and annual plans, programs, projects, measures to organize and implement tasks related to socio-economic development, finance-budget, planning-investment, and other tasks within the scope of state management of the Department of Finance as prescribed by law;

The Tax总局根据税收法律、其他相关法律规定以及以下具体任务和权限执行职责：

1. 向财政部部长提交税务行业的发展战略、规划、长期计划、五年计划和年度计划；

2. 向财政部部长提交关于税收管理的规范性法律文件；提出并参与制定、补充、修改税收相关的规范性法律文件；

3. 根据《国家预算法》的规定编制年度税收预算；

4. 组织实施经批准的税收法律、法令、其他税收规范性法律文件、年度税收预算、战略、规划和发展计划；

5. 指导税收申报、计算、通知、征收等业务操作，并在全行业内统一组织实施；

6. 宣传教育组织和个人严格遵守法律规定履行纳税义务；为组织和个人提供纳税支持活动；

7. 提请或按权限决定减免退税、追缴税款；决定委托有关机构直接征收某些税款；

8. 要求经营单位提供会计账簿、发票、凭证及其他与计税、纳税相关的资料；要求金融机构及其他相关单位提供资料并配合税务机关征税；按权限处理或建议有权机关处理不履行提供资料或配合征税义务的组织和个人；

9. 按照税收法律的规定确定税额；采取强制措施执行税收法律；公开发布违反税收法律的情况；

10. 起草、谈判国际条约、双边或多边税收协定；按照财政部长的授权组织实施条约、协定、项目及国际合作活动；

11. 监督检查组织和个人的纳税申报、退税、减税、纳税、结算情况及遵守税收政策和法律的情况；按权限处理行政违法行为，决定处罚违反税收法律的行为；建立档案起诉违法组织和个人；依法处理税收申诉和控告；

12. 组织实施税收会计、统计工作和财务报告制度；

13. 管理税收档案、文件、印章；保存并按规定使用由经营单位和其他对象提供的数据和文件；

14. 组织应用信息技术于税务活动；现代化税务系统的技术设施；

15. 管理税务系统的组织结构、编制、人员；按照法律规定和财政部部长的分级管理规定组织税务干部培训；

16. 管理由国家预算拨付的资金和分配的资产；执行总理规定的资金包干机制；

17. 执行行政改革任务，提高服务质量，公开程序，改进业务流程，提供信息以便利组织和个人执行税收政策和法律。

18. Performing other tasks assigned by the Minister of Finance.

Article 3. Organizational Structure of the General Department of Taxation

1. The General Department of Taxation shall be organized on the principle of centralization and unity, forming a vertical system from the central to local levels according to administrative units, with the following organizational structure:

a) The machinery assisting the Director-General:

1. Legal Policy Board;

2. Tax Revenue Budget Board;

3. State-Owned Enterprise Tax Management Board;

4. Foreign-Invested Enterprise Tax Management Board;

5. Private Enterprise and Other Business Tax Management Board;

6. Individual Income Tax Management Board;

7. Property and Other Tax Management Board;

8. International Cooperation Board;

9. Taxpayer Support and Publicity Board;

10. Inspection Board;

11. Organization and Cadre Division;

12. Financial Affairs and Administration Board;

13. Office;

14. General Department of Taxation Representative Office in Ho Chi Minh City.

b) Affiliated service units:

1. Information Technology and Statistics Center;

2. Tax Business Training Center;

3. Tax Magazine.

Other public service units under the General Department of Taxation shall be decided by the Minister of Finance in accordance with the provisions of the law.

c) Provincial Tax Departments (hereinafter referred to collectively as Provincial Tax Departments) under the direct jurisdiction of the General Department of Taxation.

d) District Tax Offices (hereinafter referred to collectively as District Tax Offices) under the direct jurisdiction of Provincial Tax Departments.

In cases of necessity, the Minister of Finance may establish Tax Offices in industrial zones, export processing zones, open economic zones, and directly affiliated economic zones under Provincial Tax Departments.

The definition of functions, tasks, authorities, and organizational structures of units under the General Department of Taxation shall be implemented in accordance with the regulations of the Minister of Finance.

2. The General Department of Taxation has legal personality and uses a seal bearing the national emblem.

Provincial Tax Departments and District Tax Offices have legal personality and their own seals.

3. Tax officials are provided with uniforms, insignia, identification numbers, and working equipment in accordance with the regulations of the Prime Minister.

Article 4. Leadership of the General Department of Taxation

The General Department of Taxation has a Director-General and Deputy Director-Generals; the number of Deputy Director-Generals is determined by the Minister of Finance in consultation with the Minister of Home Affairs. The Director-General of the General Department of Taxation is appointed and relieved of duty by the Prime Minister upon the proposal of the Minister of Finance and is responsible to the Minister of Finance for all activities of the General Department of Taxation.

Deputy Director-Generals of the General Department of Taxation are appointed and relieved of duty by the Minister of Finance upon the proposal of the Director-General of the General Department of Taxation and are responsible to the Director-General for the areas of work assigned to them.

Article 5. Responsibilities for Coordination between Local Tax Authorities and Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).People's Committees at various levels and organizations, individuals

1. Local tax authorities are responsible for reporting to Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).People's Committees at the same level about policies, measures to strengthen tax collection management work, and the implementation of tax revenue budgets; closely coordinating with financial agencies at the same level and other agencies in managing tax collection, providing information and data related to local budget management.

2. Within the scope of authority prescribed by law, Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).People's Committees at various levels are responsible for coordinating guidance, inspection, and creating conditions for tax authorities in their jurisdictions to enforce tax laws and policies; directing relevant functional agencies to coordinate with tax authorities to effectively manage tax collection in their jurisdictions.

3. Local tax authorities are responsible for coordinating with organizations and individuals cooperating with tax authorities in their jurisdictions in enforcing tax laws, offering constructive criticism, and building the tax sector; resolving complaints and denunciations of organizations and citizens regarding wrongful actions of officials and employees within their jurisdiction, in accordance with the law.

Article 6. Staffing

The staffing of the General Department of Taxation is decided by the Minister of Finance within the total staffing of the Ministry of Finance.

Article 7. Effective Date

The Standard Measurement Quality Control Department shall be responsible for organizing and guiding the implementation of the Regulations adopted herein.

Article 8. Responsibility for Implementation

The Minister of Finance, ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairmen Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).of People's Committees of provinces and centrally-administered cities, and the Director-General of the General Department of Taxation are responsible for implementing this Decision./.