Decision No. 48/2007/QD-BTC on the functions, tasks, powers, and organizational structure of the Bureaus and Offices under the General Department of Taxation

Decision No. 48/2007/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Bureaus and Offices under the General Department of Taxation. This Decision replaces Decision No. 188/2003/QD-BTC.

Document No.48/2007/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Văn Ninh — Bộ trưởng
Updated28/06/2026
SectorFinance
FieldFinancial Miscellaneous
Issued date15/06/2007
Effective date04/07/2007
Expiry date14/01/2010
StatusExpired
✦ Smart summary

Decision No. 48/2007/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Bureaus and Offices under the General Department of Taxation. This Decision replaces Decision No. 188/2003/QD-BTC.

Key points

  • The Director of the General Department of Taxation, the Heads of the Personnel Organization Department and the Financial Management Department, and the Head of the Ministry of Finance's Office shall be responsible for implementing this Decision.

🌐 Social impact of this document

  • Positive impact: Improving the operational efficiency of the General Department of Taxation through clearly defined functions, tasks, and organizational structure.
  • Negative impact: It may cause inconvenience during the transition from the old Decision to the new one.

❓ Frequently asked questions

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

Which Decision does Decision No. 48/2007/QD-BTC replace?

Replaces Decision No. 188/2003/QD-BTC of the Minister of Finance.

How many agencies are responsible for implementing this Decision?

The Director of the General Department of Taxation, the Heads of the Personnel Organization Department, the Financial Management Department, and the Head of the Ministry of Finance's Office.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 48/2007/QD-BTC
HA NOI, JUNE 15, 2007

Pursuant to …;

REGULATING THE FUNCTIONS, DUTIES, POWERS AND ORGANIZATIONAL STRUCTURE OF THE DEPARTMENTS AND OFFICES UNDER THE GENERAL DEPARTMENT OF TAXATION

and the Offices under the General Department of Taxation

_____________________ 

THE MINISTER OF FINANCE

BASED ON DECREE NO. 86/2002/ND-CP OF NOVEMBER 5, 2002 OF THE GOVERNMENT ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF MINISTRIES AND GOVERNMENT AGENCIES OF EQUAL STATUS WITH MINISTRIES;

BASED ON DECREE NO. 77/2003/ND-CP OF JULY 1, 2003 OF THE GOVERNMENT ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

BASED ON DECISION NO. 76/2007/QD-TTg OF MAY 28, 2007 OF THE PRIME MINISTER ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE GENERAL DEPARTMENT OF TAXATION UNDER THE MINISTRY OF FINANCE.

CONSIDERING THE PROPOSALS OF THE DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION, THE HEAD OF THE HUMAN RESOURCES DEPARTMENT,

DECISION:

Article 1. THIS DECISION ATTACHES THE REGULATIONS ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE DEPARTMENTS AND OFFICES UNDER THE GENERAL DEPARTMENT OF TAXATION.

Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE AND SHALL REPLACE DECREE NO. 188/2003/QD-BTC OF NOVEMBER 14, 2003 OF THE MINISTER OF FINANCE. THE DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION, THE HEAD OF THE HUMAN RESOURCES DEPARTMENT, THE HEAD OF THE FINANCE MANAGEMENT DEPARTMENT, AND THE CHIEF OF THE MINISTRY OF FINANCE’S OFFICE ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION./.

THE MINISTER OF FINANCE
(signed)
Vu Van Ninh

Original document (PDF)

Open PDF in a new tab ↗

Relations map

↑ Basis & documents that affect this document
Based on 3
48/2007/QĐ-BTC
Decision No. 48/2007/QD-BTC on the functions, tasks, powers, and organizational structure of the Bureaus and Offices under the General Department of Taxation
Expired

Click a document to open. A red border = a relation that changes validity.