Circular No. 38 TC/TCCB guides the implementation of Government Decree No. 281/HĐBT on the establishment of the State tax collection system, specifying the functions, tasks, and organizational structure of the General Department of Taxation, Tax Departments, and Tax Branches; management of staffing, salaries, and operating expenses; relationships between tax authorities and People's Committees and local financial agencies.
适用范围
The State General Department of Taxation, State Tax Departments, State Tax Branches, subordinate tax agencies, Ministry of Finance, Provincial and Municipal People's Committees, Provincial and Municipal Financial Departments, and taxpayers.
要点
- The State General Department of Taxation has the function of assisting the Ministry of Finance in drafting tax-related documents, directing the tax collection system, managing staffing and operating expenses, and implementing inspections to ensure compliance with tax regulations.
- State Tax Departments are under the direction of the State General Department of Taxation and the same-level People's Committee, tasked with planning tax collection, organizing tax collection work, inspection, handling violations, managing staffing and operating expenses, and implementing accounting regulations for taxes.
- State Tax Branches located at districts and counties have the function of directly organizing tax collection work within their jurisdiction, planning tax collection, organizing inspections, handling violations, managing staffing and operating expenses, and implementing accounting regulations for taxes.
- Staffing for the State tax system is determined based on tax collection tasks, the number of managed units, and the Ministry of Finance manages staffing quotas. Salaries are applied according to the regulations of the Ministry of Labor, Invalids, and Social Affairs.
- Operating expenses are covered by the Central Budget and consolidated into the expenditure budget of the Ministry of Finance.
🌐 本文件的社会影响
- Positive impact: The State tax system is organized tightly, enhancing the effectiveness of tax management and collection.
- Negative impact: It may impose a cost burden on tax agencies due to staffing determination and hierarchical management.
- Taxpayers may face difficulties in complying with new tax regulations.
❓ 常见问题
What tasks does the State General Department of Taxation undertake?
The State General Department of Taxation assists the Ministry of Finance in drafting tax-related documents, directs the tax collection system, manages staffing and operating expenses, and implements inspections to ensure compliance with tax regulations.
What functions does the State Tax Department have?
The State Tax Department operates under the direction of the State General Department of Taxation and the same-level People's Committee, tasked with planning tax collection, organizing tax collection work, inspection, handling violations, managing staffing and operating expenses, and implementing accounting regulations for taxes.
What powers does the State Tax Branch have?
The State Tax Branch directly organizes tax collection work within its jurisdiction, plans tax collection, organizes inspections, handles violations, manages staffing and operating expenses, and implements accounting regulations for taxes.
How is staffing for the State tax system determined?
Staffing for the State tax system is determined based on tax collection tasks and the number of managed units, and the Ministry of Finance manages staffing quotas.
Who provides the operating expenses for the State tax system?
Operating expenses for the State tax system are covered by the Central Budget and consolidated into the expenditure budget of the Ministry of Finance.
全文
CIRCULAR
Guidelines for implementing Decree No. 281/HĐBT dated August 7, 1990 of the Council of Ministers regarding the establishment of the State Tax Collection System under the Ministry of Finance.
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Concerning the establishment of the State Tax Collection System under the Ministry of Finance
The Council of Ministers issued Decree No. 281/HĐBT dated August 7, 1990 concerning the establishment of the State Tax Collection System under the Ministry of Finance.
To ensure uniform implementation of the aforementioned Decree of the Council of Ministers throughout the country, the Ministry of Finance provides the following guidelines:
I. ON THE FUNCTIONS, DUTIES AND ORGANIZATIONAL STRUCTURE OF TAX AUTHORITIES AT ALL LEVELS:
Article 2 of Decree No. 281/HĐBT stipulates the general duties and authorities for the entire State Tax Collection System.
Based on the position of the tax collection machinery at each level, the functions, duties, and organizational structure of tax authorities at all levels are defined as follows:
A. National Tax总局：
a. 关于一般职能和任务：
国家税务总局是国家税收系统的最高机构，主要职责包括：
- 协助财政部研究起草有关税收的文件，以供财政部提交国务院或国务院常委会批准发布，或者根据国务院的授权由财政部直接发布。
- 指导全国税务系统按照国家关于税收和收费的规定统一管理税收工作。
b. 具体任务和权限：
1. 协助财政部长起草有关税收和收费的法律、法令和其他法规文件，并提交有审批权的机关批准发布，或者根据财政部长的授权直接发布。指导下级税务机关和纳税人执行这些规定。
2. 起草并提交财政部批准发布或根据财政部长的授权直接发布有关税收管理业务的文件。指导下级税务机关和纳税人统一执行。
3. 指导编制和汇总税收计划，呈报财政部长审阅并提交有权机关决定。
- 分配税收和收费指标给下级税务机关。指导下级税务机关向纳税人分配应缴税款。
4. 检查督促下级税务机关在辖区内组织税收和收费工作，确保及时足额地将收入纳入国家财政。
5. 组织对税务系统内部和纳税人的税收政策和收费政策执行情况进行监督检查，处理违反税收政策的行为，解决申诉案件，依据《税收法》规定的权限进行处理。
6. 组织信息通报、报告和统计分析税收情况，为上级机关指挥和管理提供及时服务。
7. 管理整个税收系统的组织结构、人员编制、经费支出和印章，按照国家规定和财政部长的分级授权进行。组织税务干部的专业培训和宣传鼓动工作。
8. 可要求各部、各行业和同级生产、经营单位提供与编制和管理税收计划相关的经济、社会和财务计划资料。
9. 对未缴纳、迟缴或少缴税款以及违反税收法律法规的纳税人发出征收命令和罚款通知。对于严重违反法律法规的单位和个人，提出建议交由各级政府处理。如发现犯罪迹象，则按法律规定立案追责。
c. 国家税务总局的组织结构包括以下业务和职能部门，以协助总局局长指挥和管理全国的税收系统。
1. 政策和制度科（包括宣传工作）
2. 税务检查和诉讼科
3. 计划、会计和统计科（包括印章管理工作）
4. 农业税收科
5. 收入和特殊消费税科
6. 利润、所得税和资本收益税科
7. 进出口税和外资企业科
8. 其他税收和费用科
9. 组织、培训和激励科
10. 行政管理科
11. 财务会计科
为了协助总局指导南方各省的税收工作，总局在胡志明市设有代表处，由总局局长直接指挥。
各科和南方常驻机构的具体职能、任务和编制由总局局长根据总局总编制并经财政部长批准后确定。
d. 国家税务总局是具有法人资格的国家行政机构，拥有独立公章，并可在国库开设账户。
B. 省税务局：
a. 关于主要职能和任务：省税务局是国家税务总局的专门机构，设在所有省、直辖市和中央直辖特别区，同时接受同级人民政府的双重领导，负责辖区内的税收和收费管理工作。
b. 具体任务和权限：
1. 统一指导和组织实施辖区内的税收政策、制度、规则和原则，确保符合国家法律、法令和财政部及其上级税务机关的指导文件。向纳税人、各行业和各级政府普及税收政策内容，使他们了解并遵守。
2. Establish tax collection plans and other revenues on the local territory (monthly, quarterly, annually) and report to the Provincial People's Committee and the Ministry of Finance as prescribed. Coordinate closely with the Department of Finance in building the local state budget revenue and expenditure plan.
Allocate and assign targets for the tax collection plan and other revenues to subordinate Tax Revenue Bureaus.
3. Organize tax collection from subjects directly managed by the Bureau; implement tax collection procedures in accordance with national regulations and guidelines issued by the Ministry of Finance or the General Department of Taxation: calculate taxes, maintain tax registers, notify tax amounts due, issue tax collection orders and other revenues..., urge taxpayers to timely and fully remit all revenues into the State Treasury; examine and propose tax exemptions, reductions, and carry out settlement and finalization of tax collection results for each taxpayer.
4. Direct, urge, guide, and regularly inspect subordinate Tax Revenue Bureaus in organizing tax collection work, implementing the Law, Ordinances, tax collection plans and other revenues; summarize and draw lessons from measures to organize tax collection.
5. Conduct inspection work on compliance with tax policies, systems, and discipline in tax payment by taxpayers and within the tax sector at the local level. Check accounting books and vouchers related to tax registers; handle tax violations and appeals according to the authority stipulated by the Tax Law.
6. Have the right to request organizations and individuals subject to taxation to provide complete and timely necessary documents for calculating tax amounts and other revenues (including economic and financial plans of relevant ministries and sectors).
Participate with competent agencies in reviewing business registration and tax payment registration, directly manage business registration files and related documents for calculating taxes of subjects directly managed by the Bureau for tax collection.
7. Organize tax accounting, stamp duty accounting, confiscated goods accounting accurately, promptly, and completely; guide subordinate Tax Revenue Bureaus in implementing accounting regulations for tax collection; prepare reports on tax collection status and results to serve higher-level guidance and management, provincial people's committees, and related agencies.
8. Manage staffing, personnel expenses of the local tax system in accordance with national regulations and the delegation of the General Department of Taxation. Organize political, professional, and vocational training for tax officials. Organize competition and propaganda activities in the locality.
c. The Tax Bureau is an organization under the state administrative system, having legal person status and its own seal, and is allowed to open accounts at the State Treasury.
d. The organizational structure of the National Tax Bureau is as follows:
+ For the Tax Bureau located in Hanoi City and Ho Chi Minh City: The organizational structure includes the following departments:
- Planning, Accounting, and Statistics Department
- Inspection and Tax Litigation Department
- Land Tax and Other Revenues Department
- Special Consumption Tax and Foreign-Invested Enterprises Tax Department
- State-Owned Economy Tax Department for Industry and Construction Transportation Sectors
- State-Owned Economy Tax Department for Trade, Distribution, and Service Sectors
- Agricultural Tax Operations Department
- Non-State-Owned Economy Tax Operations Department (for individual and cooperative business activities)
- Organization, Training, and Propaganda Department
- Administrative Management Department
- Financial Department
+ For the Tax Bureau located in provinces in the delta, midland, and former region 4: The organizational structure includes the following departments:
+ Planning, Statistics, Accounting, and Stamp Duty Department
+ Inspection and Tax Litigation Department
+ Agricultural Tax Department
+ Land Tax and Other Revenues Department (including foreign-invested enterprises' taxes)
+ State-Owned Economy Tax Department for Industry, Construction, and Transportation Sectors
+ Non-State-Owned Economy Tax Department
+ State-Owned Economy Tax Department for Industry, Construction, and Transportation Sectors
+ State-Owned Economy Tax Department for Trade, Distribution, and Service Sectors
+ Organization, Training, and Propaganda Department
+ Administrative Management and Financial Affairs Department
+ For Tax Bureaus in mountainous and Central Highlands provinces: The organizational structure includes the following departments:
- Planning, Statistics, Accounting, and Stamp Duty Department
- Non-State-Owned Economy Tax Department
- Inspection and Tax Litigation Department
- Agricultural Tax Operations Department
+ Administrative Management and Financial Affairs Department
+ Organization, Training, and Propaganda Department
Outside the aforementioned departments, in provinces with large and stable special consumption tax revenues, a special consumption tax department (or team) may be established.
C. National Tax Revenue Bureau:
a. Main functions and responsibilities: The National Tax Revenue Bureau located in districts, counties, and equivalent levels is a specialized technical unit under the Tax Bureau, simultaneously subject to dual leadership from the same-level People's Committee, responsible for directly organizing tax collection work on the local territory in accordance with the law and guidance from higher-level tax authorities.
b. Specific tasks and powers of the National Tax Revenue Bureau:
1. Develop annual, quarterly, and monthly tax collection plans on the county territory.
2. Participate with functional agencies in reviewing business registration and tax payment registration, directly managing business registration files of taxpayers managed by the Bureau for tax collection.
3. Implement tax collection measures; calculate taxes, maintain tax registers, notify tax amounts due, issue tax collection orders to each taxpayer; urge timely and full remittance of all revenues into the State Treasury; examine and propose tax exemptions and reductions within the authority stipulated by the state; carry out settlement and finalization of tax collection results for each taxpayer.
4. Organize inspection work to combat tax evasion and fraud, check and handle violations of tax policies, systems, and internal discipline; resolve complaints and appeals according to the authority stipulated by the Tax Law and the directives of higher-level tax authorities.
5. Organize statistical, accounting, information, and reporting work on tax collection status and results in accordance with prescribed regulations.
5. Organize statistical, accounting, information, and reporting work on the situation and results of tax collection in accordance with prescribed regulations.
6. Management of expenditure funds, uniforms, seals of the tax machinery at the district level.
c. The State Tax Revenue Office is an organization under the administrative apparatus of the State, having the status of a public legal entity with its own seal; it is authorized to open accounts at the National Treasury.
d. The structure of the State Tax Revenue Offices:
+ For districts and urban areas within Hanoi City, Ho Chi Minh City, towns, and provincial cities, the structure of the Tax Revenue Office shall be as follows:
- Planning and General Affairs Section
- Accounting, Statistics, and Seal Section
- Inspection and Litigation Section on Tax Matters
- Administrative Management, Finance, and Organization Section
- Tax Collection Team for State-Owned Economic Zones
- Tax Collection Team for Fixed Households, Wards, and Communes
- Agricultural Tax Collection Section
- Special Consumption Tax Collection Team
+ For Tax Revenue Offices under plains and midland districts, the structure of the machinery includes:
- Planning, Accounting, Statistics, and Seal Section
- Inspection and Litigation Section on Tax Matters
- Administrative Management, Finance, and Organization Section
- Collective and Individual Tax Collection Section
- Agricultural Tax Section
- Regional Tax Stations
- Special Consumption Tax Collection Team
+ For mountainous district Tax Revenue Offices, the structure of the machinery includes:
- Planning, Accounting, Statistics, and Seal Section
- Inspection and Litigation Section on Tax Matters
- Administrative Management, Finance, and Organization Section
- State-Owned Enterprise and Cooperative Tax Collection Section
- Agricultural Tax Section
- Regional Tax Stations
- Special Consumption Tax Collection Team
The Director of the State Tax Administration issues specific regulations for departments within the总局，各局和分局，以执行本通令中规定的任务。
II. REGARDING THE STAFFING, SALARIES, AWARDS FUNDS, AND EXPENSES MANAGEMENT AND STAFF MANAGEMENT OF THE STATE TAX SYSTEM:
1. The staffing of the state tax system is determined based on the collection tasks and the number of units managing tax collection. The Ministry of Finance uniformly manages the staffing standards and the total annual staffing quota allocated to the state tax system.
Annually, the State Tax Administration compiles and builds the staffing and salary plan for the tax system from the central to district levels, reporting to the Ministry of Finance for submission to the Council of Ministers for review and approval.
Based on the approved staffing and salary plan, the State Tax Administration allocates staffing and salary quotas to the Tax Departments. The Tax Departments allocate staffing and salary quotas to the Tax Revenue Offices.
- To ensure the normal implementation of tax collection work, while waiting for the reasonable staffing standard of the tax machinery to be redefined, temporarily retain the current staffing numbers up to July 31, 1990, of the existing state-owned tax collection organizations, commercial and industrial taxes, and agricultural taxes.
- For the staffing of agricultural tax officers in Tax Revenue Offices and specialized agricultural tax officers in communes, temporarily apply according to Circular No. 04/TC/TCCB dated March 3, 1989 of the Ministry of Finance (point b, section 1 part IV).
2. Salaries of leaders in Tax Departments and Tax Revenue Offices (Department Directors, Deputy Directors, Revenue Office Directors, Deputy Directors, Heads, and Deputy Heads of Departments) are applied as for local finance bureaus.
The salaries of team leaders, deputy team leaders, station chiefs, deputy station chiefs, section chiefs, and deputy section chiefs in Tax Revenue Offices are applied according to the provisions of Circular No. 06/LĐ/CNV dated January 21, 1986 of the Ministry of Labor (now the Ministry of Labor, Invalids, and Social Affairs).
3. While the Council of Ministers has not decided on the level of award fund contributions, in the meantime, to ensure awards for individuals and groups with outstanding achievements in tax collection work, the state tax authority may temporarily contribute to the award fund at a rate of 40,000 VND per person per month to serve as an award fund for tax officials in the execution of assigned tasks and for outstanding individual and group achievements. The reward amount for each person does not exceed 30,000 VND per person per month. After the Council of Ministers decides on the formal contribution level, if the temporary contribution is insufficient, additional contributions will be made, and if it exceeds, it will be deducted from the subsequent temporary contribution.
4. The expenses of the tax system are covered by the Central Budget and are consolidated into the budget of the Ministry of Finance.
The review and allocation of expenses are regulated as follows:
- The Ministry of Finance reviews and provides funding for the entire state tax collection system and directly provides funding to the State Tax Administration.
- The State Tax Administration reviews and provides funding to the Tax Departments.
- The Tax Departments review and provide funding to the Tax Revenue Offices.
5. Regarding staff management work:
a. Staff of the tax collection system include leadership personnel, tax officers, tax inspectors, and tax auditors.
Tax personnel must have political integrity, legal knowledge, understanding of state policies on economy and finance, professional expertise, organizational skills, and discipline.
Pending the issuance of job titles and professional standards for tax personnel, tax authorities at all levels are responsible for reviewing the current tax staff, rearranging them to meet new requirements, and simultaneously planning to train and improve the tax staff in line with the reform of the tax system in the country.
b. The分级管理干部：
Personnel belonging to which tax authority shall be managed by that tax authority according to the relevant national and ministry regulations on staff management.
The delegation of authority to make decisions on appointment, transfer, commendation, punishment, retirement, and temporary disability leave for staff is as follows:
+ For Deputy Directors-General, Directors, Deputy Directors, and staff with a salary of 463 VND or more (equivalent to the old level 3 specialist), they are managed by the Minister of Finance.
+ For Heads of Departments in Tax Departments, Heads and Deputy Heads of Departments in the State Tax Administration, Directors of Tax Revenue Offices, and staff with a salary between 425 VND and 463 VND, they are managed by the Director of the State Tax Administration.
+ For Deputy Heads of Tax Departments, Deputy Directors of Tax Revenue Offices, and staff with a salary between 359 VND and 425 VND, they are managed by the Director of the Tax Department.
+ For Section Chiefs, Team Chiefs, Deputy Team Chiefs, Station Chiefs, and Deputy Station Chiefs, their promotion, transfer, commendation, and punishment are decided by the Director of the Tax Revenue Office.
III. REGARDING THE RELATIONSHIP BETWEEN THE STATE TAX AUTHORITY AND THE PEOPLE'S COMMITTEES AND LOCAL FINANCE AUTHORITIES:
Article 3, Points 2 and 3, and Article 8 of Decree No. 281/ND-CR have clearly stated the leadership relationship between the Ministry of Finance and the People's Committees regarding tax agencies located at the local level and the relationship between state tax agencies and local financial agencies. The Ministry of Finance provides further clarification on the points mentioned in the above articles as follows:
1. Professional and business relationship:
- In tax laws, tax ordinances, and Decree No. 281/ND-CR, it has been clearly defined that issues related to the professional and business operations of tax agencies such as tax calculation, determination of tax rates, issuance of receipts, stamps, declaration forms, and other tax-related matters shall be carried out and the responsibility for these actions lies with the tax agency and its superior tax agency and the Ministry of Finance.
Local People's Committees are state management bodies at the local level, responsible to the Council of Ministers for state management at the local level, thus they have the function of supervising tax agencies within their jurisdiction in implementing national laws, ordinances, and other regulations concerning taxes.
Tax collection measures: When local forces such as the Procuracy, Police, Courts, etc., need to be utilized, the People's Committee must direct and coordinate their activities.
Therefore, local tax agencies must report and seek opinions from the same-level People's Committee on:
- Planning tax and other revenue collections within their jurisdiction.
- Plans and measures for tax collection.
- Revenue targets for economic sectors within their jurisdiction.
- Weekly, monthly, quarterly, and annual tax collection results reports.
- Businesses complying well or not complying with tax payment targets.
- Specific implementation of state regulations on tax management within their jurisdiction for the People's Committee to consider and decide.
Local financial agencies are part of the local People's Committee, responsible for unified financial management at the local level, therefore, issues that tax agencies need to report and seek opinions from the same-level People's Committee also need to be reported to the financial agency to ensure consistency.
- Issues within the decision-making authority of the local People's Committee regarding taxes, such as agricultural tax exemptions under current policies, tax agencies must examine and submit requests for tax exemptions to the People's Committee.
Local People's Committees do not direct or manage tax agencies located at the local level to implement tax matters contrary to state regulations.
In necessary cases, local People's Committees may establish a Tax Collection Task Force to assist the People's Committee in fulfilling tax management tasks according to the law.
2. Organizational and staff relationship:
- To comply with the provisions of Decree No. 281/ND-CR, local People's Committees do not determine the organizational structure of local tax agencies.
The organizational structure of tax agencies at all levels is determined by the Minister of Finance.
- As the state tax system is vertical, staffing and personnel issues of tax agencies at all levels must be implemented in accordance with the regulations on hierarchical management of cadres of the Ministry of Finance.
Regarding the staffing of tax agencies, the tax agency calculates and proposes the decision to the superior tax agency. If the local People's Committee disagrees, they can provide comments for the superior tax agency or the Ministry of Finance to decide.
- The appointment of heads of Tax Branches and Tax Bureaus requires agreement from the County or Provincial People's Committee. If there are differing opinions, the Ministry of Finance will review and decide.
- For deputy positions (Deputy Branch Chief, Deputy Bureau Chief), and department chiefs within Tax Bureaus, appointments and salary increases before the tax agency decides or reports to the superior tax agency and the Ministry of Finance for decision require the opinion of the organizational and cadre management body of the same-level People's Committee.
This Circular provides further clarification on the provisions of Decree No. 281/ND-CR to facilitate the implementation of the state tax system with clear bases for implementation.
After the state tax system is implemented, tax agencies at all levels will draw lessons, propose suggestions to the Ministry to improve the organizational structure of the state tax system to better meet tax management tasks and properly address the relationship between tax agencies and People's Committees, local finance departments, and other agencies at various levels.
When implementing this Circular, if there are any difficulties, tax agencies at all levels, People's Committees, and local financial agencies should promptly report to the Ministry of Finance for resolution./.
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