Decision No. 29/2003/QD-BTC on delegating to the Director General of the General Department of Taxation the authority to handle tax debt write-offs and State budget receivables as stipulated in Circular No. 32/2002/TT-BTC dated April 10, 2002, issued by the Ministry of Finance.

Pursuant to …;

Regarding the delegation to the Director General of the Tax General Department to handle the cancellation of tax debts and other amounts payable to the State budget as provided for in Circular No. 32/2002/TT-BTC dated April 10, 2002

Pursuant to Decision No. 172/2001/QĐ-TTg dated November 5, 2001 of the Government Chairman on the handling of deferred payment, write-off of tax debts, and other amounts payable to the State budget for businesses and production and business establishments facing difficulties due to objective reasons;
Pursuant to Circular No. 32/2002/TT-BTC dated April 10, 2002 of the Ministry of Finance guiding the implementation of Decision No. 172/2001/QĐ-TTg dated November 5, 2001; 10/4/2002 of the Ministry of Finance

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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. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

At the proposal of the Director General of the Tax General Department, the Head of the Cadres and Civil Service Training Department, and the Director of the Ministry of Finance's Office;

Delegates to the Director General of the Tax General Department the authority to examine and resolve the cancellation of tax debts and other amounts payable to the State budget as stipulated in Section IV Part B of Circular No. 32/2002/TT-BTC dated April 10, 2002 of the Ministry of Finance guiding Decision No. 172/2001/QĐ-TTg dated November 5, 2001 of the Government Chairman on the handling of deferred payment, write-off of tax debts, and other amounts payable to the State budget for businesses and production and business establishments facing difficulties due to objective reasons.

The Director General of the Tax General Department shall have the responsibility to report periodically monthly to the Ministry on the examination and resolution of the cancellation of tax debts and other amounts payable to the State budget of the enterprises authorized and shall be responsible before the Minister of Finance for his decisions. 

DECISION:

Article 1. The Director General of the Tax General Department, the Head of the Cadres and Civil Service Training Department, the Director of the Ministry of Finance's Office, and the Heads of related units shall be responsible for implementing this Decision.

Article 2. The Director of the General Department of Taxation shall regularly report to the Ministry on the examination and resolution of tax debt cancellation and other amounts payable to the State budget of enterprises authorized, and shall be accountable to the Minister of Finance for their decisions.

Article 3. This Decision shall take effect from the date of signing.

The Director of the General Department of Taxation, the Head of the Cadres and Training Department, the Director of the Ministry of Finance's Office, and the Heads of relevant units shall be responsible for implementing this Decision.