Decision No. 57/2007/QD-BTC On Amending and Supplementing Decision No. 15/2003/QD-BTC dated February 10, 2003 of the Minister of Finance on the functions, tasks, powers, and organizational structure of the Customs Office of provinces, inter-provincial areas, and cities directly under the General Department of Customs

Decision No. 57/2007/QD-BTC amends and supplements Decision No. 15/2003/QD-BTC of the Minister of Finance on the functions, tasks, powers, and organizational structure of the Customs Office of provinces, inter-provincial areas, and cities directly under the General Department of Customs. The new task is to implement the Law on Tax Administration according to the unified guidance of the General Department of Customs.

文号57/2007/QĐ-BTC
文件类型Decision
发布机关Ministry of Finance
签署人Vũ Văn Ninh — Bộ trưởng
更新28/06/2026
领域Tax AdministrationFinancial MiscellaneousFees and Charges
发布日期29/06/2007
生效日期07/08/2007
失效日期
状态In effect
✦ 智能摘要

Decision No. 57/2007/QD-BTC amends and supplements Decision No. 15/2003/QD-BTC of the Minister of Finance on the functions, tasks, powers, and organizational structure of the Customs Office of provinces, inter-provincial areas, and cities directly under the General Department of Customs. The new task is to implement the Law on Tax Administration according to the unified guidance of the General Department of Customs.

适用范围

Customs Office of provinces, inter-provincial areas, and cities directly under the General Department of Customs

要点

  • Customs Office of provinces, inter-provincial areas, and cities → implements the Law on Tax Administration according to the unified guidance of the General Department of Customs.

🌐 本文件的社会影响

  • Positive impact: Improves the effectiveness of tax administration through the implementation of the Law on Tax Administration according to the unified guidance of the General Department of Customs.
  • Negative impact: May increase the workload for customs units due to compliance with new regulations.

❓ 常见问题

What tasks does the Customs Office of provinces, inter-provincial areas, and cities perform?

According to the Decision, the Customs Office of provinces, inter-provincial areas, and cities is organized to implement the Law on Tax Administration according to the unified guidance of the General Department of Customs.

When does this Decision take effect?

This Decision takes effect 15 days after its publication in the Official Gazette.

How are related units responsible for this Decision?

The Director-General of the General Department of Customs, the Director of the Customs Office of provinces, inter-provincial areas, and cities, 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.

On what legal basis is this Decision based?

This Decision is based on the Law on Tax Administration and certain Decrees of the Government stipulating the functions, tasks, powers, and organizational structures of ministries and ministerial-level agencies.

Does the Customs Office of provinces, inter-provincial areas, and cities directly under the General Department of Customs have any additional tasks?

This Decision only supplements the task of implementing the Law on Tax Administration according to the unified guidance of the General Department of Customs. It does not mention any new tasks or other changes.

全文

MINISTRY OF FINANCE
               

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
                                 

Number: 57/2007/QD-BTC

Hanoi, June 29, 2007

Pursuant to …;

Amending and supplementing Decision No. 15/2003/QD-BTC dated February 10, 2003 of the Minister of Finance on the functions, tasks, powers, and organizational structure of the Customs Departments of provinces, inter-provincial areas, and cities under the General Department of Customs
under the General Department of Customs
                             

THE MINISTER OF FINANCE

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government on 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 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 96/2002/ND-CP dated November 19, 2002 of the Government on the functions, tasks, powers, and organizational structure of the General Department of Customs;

Pursuant to Decision No. 15/2003/QD-BTC dated February 10, 2003 of the Minister of Finance on the functions, tasks, powers, and organizational structure of the Customs Departments of provinces, inter-provincial areas, and cities under the General Department of Customs;

At the proposal of the Director of the General Department of Customs, the Head of the Cadre Organization Department,

DECISION:

Article 1. Supplementing the tasks and powers of the Customs Departments of provinces, inter-provincial areas, and cities under the General Department of Customs (as stipulated in Article 2 of Decision No. 15/2003/QD-BTC dated February 10, 2003 of the Minister of Finance on the functions, tasks, powers, and organizational structure of the Customs Departments of provinces, inter-provincial areas, and cities under the General Department of Customs):

Implementing the Law on Tax Administration according to the guidance and unified direction of the General Department of Customs.

Article 2. This Decision takes effect 15 days from the date of publication in the Official Gazette. The Director of the General Department of Customs, the Heads of the Customs Departments of provinces, inter-provincial areas, and cities, the Head of the Cadre Organization Department, the Director of the Office of the Ministry of Finance, and the Heads of relevant units and organizations shall be responsible for its implementation./.

To be received:

- Ministry of Planning and Investment Portal;

- As Article 2;

- Legal Document Inspection Bureau (Ministry of Justice);

- Official Gazette; Government website;

- Ministry of Finance website;

- To be filed with the Office, Cadre Affairs, and Customs Affairs (5b).

THE MINISTER

(Signed)

Vu Van Ninh

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