Decision No. 49/2007/QD-BTC On the functions, tasks, powers, and organizational structure of the Tax Departments under the General Department of Taxation

 Pursuant to …;

Regarding the provisions on functions, tasks, powers, and organizational structureof the Tax Departments under the General Department of Taxation

____________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/ND-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/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 76/2007/QD-TTg dated May 28, 2007 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.

Considering the proposal of the Director of the General Department of Taxation, the Head of the Organization and Cadres Department,

DECISION:

Article 1. Position and Functions

The Tax Department of provinces and centrally governed cities (hereinafter referred to as the Tax Department) is an organization under the General Department of Taxation, with the function of organizing the implementation of tax, fee, and other state budget revenue management work (hereinafter collectively referred to as tax) within its province or city in accordance with the law.

Article 2. Tasks, Authorities, and Responsibilities

The Tax Department shall perform tasks, powers, and responsibilities as prescribed by the Law on Tax Administration, tax laws, relevant legal regulations, and the following specific tasks, powers, and responsibilities:

1. Organizing, directing, guiding, and implementing uniformly legal documents on tax, tax administration procedures, and business practices on the provincial or municipal territory;

2. Analyzing, summarizing, and evaluating tax administration work; advising local party committees and authorities on state budget revenue forecasts, tax administration work on the local territory; closely coordinating with related departments, agencies, and units to fulfill assigned tasks.

3. Managing information about taxpayers; building a taxpayer information database;

4. Implementing tax system reform tasks aimed at improving quality of operations, transparency of procedures, improvement of tax administration business practices, and provision of information to facilitate taxpayers' compliance with tax policies and laws;

5. Organizing the implementation of tax policy publicity, guidance, and explanation work on the provincial or municipal territory;

6. Organizing the implementation of support for taxpayers to fulfill their tax obligations in accordance with the law;

7. Organizing the implementation of annual tax revenue budgets assigned, tax management measures; directly managing taxes for taxpayers under the jurisdiction of the Tax Department in accordance with the law and the regulations, procedures, and measures of the Ministry of Finance and the General Department of Taxation;

8. Directing, inspecting, and supervising the implementation of tax management tasks by Tax Revenue Offices;

9. Conducting direct tax inspections, audits, and supervision of tax declarations, refunds, exemptions, reductions, payments, final settlements, and compliance with tax policies and laws for taxpayers; organizations and individuals managing tax collection within the jurisdiction of the Director of the Tax Department;

10. Organizing the implementation of inspections on the fulfillment of duties and public service responsibilities of tax agencies and tax officials under the jurisdiction of the Director of the Tax Department;

11. Resolving tax complaints and reports, complaints and reports related to the fulfillment of public service responsibilities of tax agencies and tax officials under the jurisdiction of the Director of the Tax Department in accordance with the law; Handling administrative violations of tax laws, preparing files to request competent authorities to initiate criminal proceedings against organizations and individuals seriously violating tax laws;

12. Organizing the implementation of tax statistics, accounting, management of tax receipts, and tax stamps; preparing reports on tax collection results and other reports serving the direction and control of higher-level agencies, municipal People's Committees, and related agencies; summarizing and evaluating the performance of the Tax Department;

13. Proposing to the Director of the General Department of Taxation issues requiring amendments and supplements to legal documents on tax, professional regulations, and internal management of the General Department of Taxation; promptly reporting to the Director of the General Department of Taxation any arising issues exceeding the jurisdiction of the Tax Department;

14. Deciding or proposing competent authorities to decide on tax exemptions, reductions, refunds, extensions of tax declaration deadlines, payment deadlines, recovery of unpaid taxes, cancellation of tax debts, and exemption from tax penalties in accordance with the law;

15. Having the right to request taxpayers, state agencies, organizations, and individuals related to provide necessary information for tax collection in a timely manner; proposing competent authorities to handle organizations and individuals failing to fulfill their responsibilities in cooperating with tax agencies to collect taxes into the state budget;

16. Having the right to assess taxes, implement administrative enforcement measures according to the law; having the right to announce in mass media regarding taxpayers violating tax laws;

17. Compensating losses to taxpayers; keeping taxpayer information confidential; confirming taxpayers' tax obligations when requested in accordance with the law within the jurisdiction of the Tax Department;

18. Appraising to determine the amount of tax payable by taxpayers upon request of authorized state agencies;

19. Organizing the reception and application of scientific and technological advancements and modern management methods into the activities of the Tax Department;

20. Managing the organizational structure, staffing, cadres, civil servants, officers, and labor force of the Tax Department; organizing training and development of the cadre and officer team of the Tax Department in accordance with national and sectoral regulations;

21. Managing, storing records, documents, tax stamps, funds, and assets allocated in accordance with the law;

22. Performing other tasks assigned.

Article 3. Leadership of the Tax Department:

1. The Tax Department has a Director and Deputy Directors.

The Director is fully responsible to the Ministry of Finance and the General Department of Taxation for all activities of the Tax Department.

Deputy Directors are responsible to the Director for the tasks assigned to them.

2. The appointment, dismissal, and removal from office of leaders of the Tax Department shall be carried out in accordance with the provisions of the law and the regulations on the分级管理干部的分级管理制度。（注：此处原文未提供具体法律条文，故保留原文结构）

Article 4. Organizational structure of the Tax Department includes:

1. Functional departments under the Tax Department perform advisory and support tasks for the Director:

a) For the Tax Department of Hanoi City and Ho Chi Minh City Tax Department, the organizational structure includes the following departments:

1. Publicity and Taxpayer Support Department.

2. Declaration and Tax Accounting Department.

3. Debt Management and Forced Collection Department.

4. Tax Inspection Department.

5. Tax Audit Department.

6. Personal Income Tax Management Department.

7. Consolidation - Operations - Budget Department.

8. Legal Affairs Department.

9. Internal Audit Department.

10. Organization and Cadre Department.

11. Administrative - Archive Department.

12. Administration - Finance - Seal Department.

13. Information Technology Department.

The provisions regarding the structure and number of Tax Audit Departments and Tax Inspection Departments are as follows:

- For the Ho Chi Minh City Tax Department, it is organized as follows:

+ Not more than 05 Tax Audit Departments;

+ Not more than 04 Tax Inspection Departments. Among them, there is 01 Tax Inspection Department for large-scale enterprises operating across multiple industries and regions; 02 Tax Inspection Departments for taxpayers managed by District Tax Offices; and 01 Tax Inspection Department for other enterprises managed by the Tax Department.

- For the Hanoi City Tax Department, it is organized as follows:

+ Not more than 04 Tax Audit Departments;

+ Not more than 03 Tax Inspection Departments. Among them, there is 01 Tax Inspection Department for large-scale enterprises operating across multiple industries and regions; 01 Tax Inspection Department for taxpayers managed by District Tax Offices; and 01 Tax Inspection Department for other enterprises managed by the Tax Department.

b) For the Tax Departments of other provinces and cities, the organizational structure includes the following departments:

1. Publicity and Taxpayer Support Department.

2. Declaration and Tax Accounting Department.

3. Debt Management and Forced Collection Department.

4. Tax Audit Department.

5. Tax Inspection Department.

6. Personal Income Tax Management Department.

7. Consolidation - Operations - Budget Department.

8. Internal Audit Department.

9. Organization and Cadre Department.

10. Administrative - Administration - Finance - Seal Department.

11. Information Technology Department.

The provisions regarding the structure and number of Tax Audit Departments and Tax Inspection Departments are as follows:

- For the Tax Departments of large provinces and cities (with annual revenue exceeding 30 trillion VND excluding oil revenues and land revenues, or managing taxes for 2,000 enterprises or more), it is organized as follows:

+ Not more than 03 Tax Audit Departments;

+ Not more than 02 Tax Inspection Departments. Among them, there is 01 Tax Inspection Department for large-scale enterprises operating across multiple industries and regions; 01 Tax Inspection Department for taxpayers managed by District Tax Offices; and 01 Tax Inspection Department for other enterprises managed by the Tax Department.

- For the Tax Departments of medium-sized provinces and cities (with annual revenue between 10 trillion VND and less than 30 trillion VND excluding oil revenues and land revenues, or managing taxes for 2,000 enterprises or fewer), it is organized as follows:

+ Not more than 02 Tax Audit Departments;

+ 01 Tax Inspection Department.

For the Tax Departments of small mountainous, midland, and delta provinces (with annual revenue excluding land revenues and oil revenues below 10 trillion VND),depending on the specific tax management tasks at the local level, the number of departments may be fewer than specified but must still ensure the full performance of key management functions: publicity-support, declaration processing, debt collection management, inspection, and audit.

The Director of the General Department of Taxation shall define the functions and responsibilities of the departments under the Tax Department and decide on the specific structure and number of departments based on the specific situation of each locality; and decide on the merger or dissolution of departments under the Tax Department to ensure the effective completion of the assigned tax management tasks.

2. District, County, City District, and City Directly Under the Tax Department.

The Director of the General Department of Taxation shall define the functions, responsibilities, authorities, duties, and organizational structure of the Tax Office directly under the Tax Department.

Article 5. The Tax Department is an organization with legal personality, having its own headquarters, seal, and bank account at the State Treasury..

The operational budget of the Tax Department is provided from the budget of the General Department of Taxation. The Director of the Tax Department is responsible for preparing the budget and submitting it to the Director of the General Department of Taxation for inclusion in the overall budget of the General Department of Taxation.

Article 6. This Decision takes effect 15 days after its publication in the Official Gazette, replacing Decision No. 189/2003/QD-BTC dated November 14, 2003, of the Minister of Finance on the functions, responsibilities, authorities, and organizational structure of the Tax Departments directly under the General Department of Taxation.

Article 7. The Director of the General Department of Taxation, the Directors of the Tax Departments of provinces and centrally-administered cities, the Heads of the Cadre and Personnel Department, the Heads of the Financial and Administrative Management Department, and the Chief of the Ministry of Finance's Office are responsible for implementing this Decision./.