Decision No. 55/2007/QD-BTC amends and supplements the provisions on the functions, tasks, and powers of the Anti-Smuggling Investigation Department under the General Customs Department, allowing it to implement administrative compulsory enforcement decisions regarding tax administrative decisions according to the division of labor by the Director-General of the General Customs Department.
적용 범위
Anti-Smuggling Investigation Department under the General Customs Department
핵심 사항
- The Anti-Smuggling Investigation Department → implements administrative compulsory enforcement decisions regarding tax administrative decisions according to the division of labor by the Director-General of the General Customs Department.
🌐 이 문서의 사회적 영향
- Positive impact: Improving effectiveness in combating smuggling and implementing administrative compulsory enforcement decisions regarding tax administrative decisions.
- Negative impact: May increase the workload for customs authorities, requiring specific training and guidance plans.
❓ 자주 묻는 질문
When does the Anti-Smuggling Investigation Department implement administrative compulsory enforcement decisions?
In accordance with the provisions of the law and the division of labor by the Director-General of the General Customs Department.
When does this decision take effect?
This decision takes effect 15 days after its publication in the Official Gazette.
Which agencies are responsible for implementing this decision?
The Director-General of the General Customs Department, the Head of the Cadre and Civil Servant Department, the Director of the Ministry of Finance's Office, and the Heads of relevant units and organizations.
From which source does the Anti-Smuggling Investigation Department implement administrative compulsory enforcement decisions?
In accordance with the provisions of the law and the division of labor by the Director-General of the General Customs Department.
How does this decision affect businesses?
If caught engaging in smuggling, businesses may face administrative compulsory enforcement decisions regarding tax administrative decisions according to the division of labor by the Director-General of the General Customs Department.
전문
DECISION OF THE MINISTER OF FINANCE
Amending and supplementing Decision No. 72/2006/QD-BTC dated December 13, 2006
of the Minister of Finance on functions, tasks, powers, and organizational structure
of the Anti-Smuggling Investigation Department under the General Department of Customs
THE MINISTER OF FINANCE
Pursuant to the Tax Administration Law dated November 29, 2006;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 96/2002/NĐ-CP dated November 19, 2002 of the Government stipulating functions, tasks, powers, and organizational structure of the General Department of Customs;
Pursuant to Decision No. 72/2006/QD-BTC dated December 13, 2006 of the Minister of Finance stipulating functions, tasks, powers of the Anti-Smuggling Investigation Department under the General Department of Customs;
At the proposal of the Director of the General Department of Customs, the Head of the Cadre and Civil Servant Department,
DECISION:
Article 1. Supplementing the tasks and powers of the Anti-Smuggling Investigation Department under the General Department of Customs (as stipulated in Article 2 of Decision No. 72/2006/QD-BTC dated December 13, 2006 of the Minister of Finance stipulating functions, tasks, powers of the Anti-Smuggling Investigation Department under the General Department of Customs) as follows:
Implementing decisions on compulsory enforcement of administrative tax decisions in accordance with the law and as assigned by the Director of the General Department of Customs.
Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette. The Director of the General Department of Customs, the Head of the Cadre and Civil Servant Department, the Director of the Ministry of Finance's Office, and the Heads of relevant units and organizations are responsible for implementing this Decision./.
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: