Decision No. 41/2018/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.

 

Pursuant to …;

REGULATIONS ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE GENERAL DEPARTMENT OF TAXATION UNDER THE MINISTRY OF FINANCE

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Tax Administration dated November 29, 2006; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated April 6, 2016;

Pursuant to Decree No. 123/2016/ND-CP dated September 1, 2016 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Minister of Finance;

The Prime Minister promulgates this Decision to regulate the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.

Article 1. Position and Functions

1. The General Department of Taxation is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in managing state affairs regarding domestic revenue throughout the country, including: taxes, fees, charges, and other revenues of the state budget (hereinafter referred to collectively as "taxes"); organizing tax administration in accordance with the law.

2. The General Department of Taxation has legal personality, a seal bearing the State Emblem, and is authorized to open accounts at the National Treasury, with its headquarters located in Hanoi City.

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 General Department of Taxation shall perform the following tasks and powers:

1. Submit to the Minister of Finance for submission to the competent authority for consideration and decision:

a) Draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government; draft Decisions of the Prime Minister on tax management;

b) Strategies, action programs, projects, and important plans on tax management; Annual tax revenue estimates in accordance with the Law on State Budget.

2. Submit to the Minister of Finance for consideration and decision:

a) Draft circulars and other documents concerning the field of management of the General Department of Taxation;

b) Annual work plans of the General Department of Taxation.

3. Issue guidance documents, procedures, internal regulations, and individual documents within the scope of management of the General Department of Taxation.

4. Organize the implementation of legal regulatory documents, strategies, plans, programs, projects, and proposals within the scope of management of the General Department of Taxation after they have been issued or approved by the competent authority.

5. Promote, disseminate, and educate on laws within the scope of management of the General Department of Taxation.

6. Organize tax administration in accordance with the law:

a) Guide and explain national tax policies; organize support for taxpayers to fulfill their tax obligations in accordance with the law;

b) Guide, direct, inspect, supervise, and organize the implementation of procedures related to tax registration, issuance of taxpayer identification numbers, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, debt cancellation, and other related procedures;

c) Decide or submit to the competent authority for decision on tax exemptions, reductions, refunds, extensions of deadlines for tax declarations, tax payments, debt cancellation, and penalties;

d) Compensate for losses suffered by taxpayers; keep confidential taxpayer information; confirm the fulfillment of tax obligations when requested in accordance with the law;

đ) Appraise to determine the amount of tax payable by taxpayers upon request of competent state agencies;

e) Delegate to agencies and organizations directly collecting certain taxes in accordance with the law.

7. Organize technical measures for risk management in tax administration activities.

8. Apply administrative measures to ensure compliance with tax laws:

a) Require taxpayers to provide accounting books, invoices, vouchers, and other relevant documents for tax calculation and payment; require financial institutions and other relevant organizations and individuals to provide information and cooperate with tax authorities in tax administration;

b) Set tax amounts, recover unpaid taxes; implement administrative enforcement measures to collect overdue taxes and penalties.

9. Prepare files for initiating criminal proceedings against organizations and individuals violating tax laws; publicly announce violations of tax laws through mass media.

10. Conduct specialized tax inspections; investigate, handle complaints and denunciations; process according to their authority or recommend the competent authority to process in accordance with the law for acts violating tax laws; prevent corruption and wasteful practices in the use of assets and funds allocated in accordance with the law.

11. Develop, deploy, and manage software applications, national databases, and modern technological infrastructure for tax administration, internal management, and electronic services supporting taxpayers.

12. Organize accounting and statistical work on taxes and financial reporting systems in accordance with the law.

13. Perform international cooperation tasks in the field of taxation as assigned by the Minister of Finance and in accordance with the law.

14. Manage organizational structures and staffing; implement salary systems and incentive policies, training, commendation, rewards, and disciplinary measures for civil servants, officials, and employees under the jurisdiction of the General Department of Taxation in accordance with the law and the division of authority by the Minister of Finance.

15. Organize the implementation of commendation activities in the tax sector for taxpayers and other organizations and individuals who have outstanding achievements in tax management and compliance with tax obligations to the state budget in accordance with the law.

16. Manage state budget funds and assets allocated, retain tax records and documents in accordance with the law; implement financial management mechanisms and staffing in accordance with the regulations of the competent authority.

17. Implement administrative reform in accordance with the objectives and content of the administrative reform program approved by the Minister of Finance.

18. Perform other tasks and powers assigned by the Minister of Finance and in accordance with the law.

Article 3. Organizational Structure

The General Department of Taxation is organized vertically from central to local levels, ensuring the principle of centralized unity.

a) Policy Department;

b) Legal Affairs Department;

c) Tax Revenue Budget Department;

d) Publicity and Taxpayer Support Department;

đ) Department of Tax Declaration and Accounting;

e) Debt Management and Tax Enforcement Department;

g) Department of Inspection and Audit;

h) Department of Large Enterprise Tax Management;

i) Small and Medium Enterprise and Individual Business Tax Management Department;

k) Department of International Cooperation;

l) Department of Internal Audit;

m) Department of Organization and Cadres;

n) Financial Administration and Management Department;

o) Office;

p) Information Technology Department;

q) Tax Practice School;

r) Tax Magazine.

The organizations specified from point a to point p of Clause 1 of this Article are administrative agencies assisting the Director-General in performing state management functions; the organizations specified at points q and r of Clause 1 of this Article are public service units.

The Office shall be organized into four Departments; the Department of Information Technology shall be organized into six Departments.

2. Local Tax Authorities:

a) Provincial Tax Departments in provinces and centrally governed cities (collectively referred to as provincial-level Tax Departments) under the State Tax Administration.

The Hanoi City Tax Department and Ho Chi Minh City Tax Department shall be organized with no more than eleven Departments performing advisory and tax management functions and no more than ten Departments for Inspection - Audit.

Provincial Tax Departments with annual revenue of VND 25,000 billion or more (excluding oil revenues and land revenues) or managing 2,000 enterprises or more (except for the Hanoi City Tax Department and Ho Chi Minh City Tax Department) shall be organized with no more than nine Departments performing advisory and tax management functions and no more than five Departments for Inspection - Audit.

Provincial Tax Departments with annual revenue below VND 25,000 billion (excluding oil revenues and land revenues) or managing fewer than 2,000 enterprises shall be organized with no more than eight Departments performing advisory and tax management functions and one Department for Inspection - Audit.

b) District Tax Branches in districts, counties, towns, and cities; Regional Tax Branches (collectively referred to as district-level Tax Branches) under provincial-level Tax Departments.

Provincial-level Tax Departments and district-level Tax Branches have legal personality, separate seals, and are entitled to open accounts at the National Treasury in accordance with the provisions of the law.

3. The Minister of Finance shall stipulate the functions, tasks, powers, and organizational structure of units under the State Tax Administration; the number of Departments at provincial-level Tax Departments shall be appropriate to the scale and objects of management, ensuring the successful completion of tasks and streamlining the organization.

Article 4. Leadership

1. The State Tax Administration has a Director-General and no more than four Deputy Directors-General as prescribed.

2. The Director-General and Deputy Directors-General of the State Tax Administration shall be appointed, relieved of duty, and dismissed by the Minister of Finance in accordance with the provisions of the law.

3. The Director-General is the head of the State Tax Administration, accountable to the Minister of Finance and the law for all activities of the State Tax Administration. Deputy Directors-General are accountable to the Director-General and the law for the areas of work they are assigned to manage.

Article 5. Effectiveness and Transitional Provisions

1. This Decision takes effect from November 15, 2018, and replaces Decision No. 115/2009/QD-TTg dated September 28, 2009, of the Prime Minister on the functions, tasks, powers, and organizational structure of the State Tax Administration under the Ministry of Finance.

2. The Minister of Finance is responsible for:

a) Before 2025, integrate the Tax Practice School into the Cadre Financial Training School.

Reorganize district-level Tax Branches to ensure that there are 420 district-level Tax Branches by the end of 2020.

Review and reorganize units directly under the State Tax Administration and provincial-level Tax Departments to ensure streamlined organizational structures and reduced staffing in accordance with Party Resolutions and the Government's Action Program to implement the Resolutions of the Sixth Plenary Session of the Central Committee of the 12th Term.

3. The Minister of Finance, other Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities, and the Director-General of the State Tax Administration are responsible for implementing this Decision./.