CIRCULAR

Guidelines for improving the tax collection agency structure and organizing village, town tax teams (joint village, joint town)
commune-level town, town-level town

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Point 1 of Directive No. 238/CT dated June 26, 1992 of the Chairman of the Council of Ministers (now Prime Minister) mentions continuing to improve the national tax collection system from the General Tax Department to the Tax Departments and Tax Collection Agencies... Organizing village, town tax teams (joint village, joint town) is part of the Tax Collection Agency...

This Circular guides the improvement of Tax Collection Agencies and village, town tax teams (or joint village, joint town). Specifically as follows:

I/ ON IMPROVING THE TAX COLLECTION AGENCY STRUCTURE:

The district, county Tax Collection Agency is established to manage tax collection from objects: state-owned enterprises under the management of the district, county People's Committee, individual traders, agricultural producers, various taxes and fees on the local area.

Improving the Tax Collection Agencies involves separating the calculation, issuance, and distribution of tax notices to taxpayers, compiling tax collection plans, managing and urging taxpayers to pay their taxes, and a general inspection department.

The management and urging department, which collects taxes from villages, towns (or joint villages, joint towns), establishes tax teams to collect all types of taxes arising in the area as mentioned above.

Following the direction and principles stated above, the Tax Collection Agency model generally includes:

1/ Planning and operations team: responsible for calculating and building tax collection plans in the district, county. Determining the tax amount payable by each taxpayer, issuing tax notices, performing accounting and statistical tasks related to taxes. Preparing reports on tax collection status of the agency.

2/ Village, town tax teams (or joint village, joint town).

3/ Inspection team: performs tasks of inspecting and handling taxpayers, tax teams, and tax officials within the agency according to complaints or inspection plans approved by the Director of the Tax Collection Agency.

4/ Human resources, finance, administrative management team: implements tasks related to tax official management, financial management, and administration of the agency.

5/ Tax stations at major traffic hubs with significant revenue and tax departments in inter-departmental administrative management stations.

II/ ON IMPROVING VILLAGE, TOWN TAX TEAMS (OR JOINT VILLAGE, JOINT TOWN):

1/ Previously, on the town level, tax management mainly focused on trade and industry taxes, while on the village level it was primarily agricultural taxes, thus no tax collection teams were established on the town or village levels but rather teams directly under the Tax Collection Agency collected taxes from collective households, large households; small households were assigned to town-level officers, and separate tax teams were organized in markets...

Such organizational structure led to scattered guidance on tax collection work by Tax Collection Agencies, reducing efficiency and not aligning with town and village authorities. For villages, due to only collecting one type of tax, tax collection stations were set up, some managing tax collection across over ten villages, making tax management not aligned with town and village authorities.

Today, on the town and village levels, besides collecting trade and industry taxes and agricultural taxes, various other taxes such as land tax, income tax, fees, and other taxes are also collected, and simultaneously to link tax work closely with town and village authorities... it is necessary to improve tax collection work on these levels. Therefore, tax teams are established in each village and town (or joint village, joint town) to manage tax collection in their respective areas. Previous tax teams established to collect taxes at markets and during circulation (bus stations, boat docks...) now belong to the village and town tax teams, except for tax stations and teams at locations with concentrated large revenues, which remain under the direct jurisdiction of the Tax Collection Agency.

Villages and towns with many taxpayers and significant tax amounts establish tax teams for each village and town. For villages and towns with few taxpayers and smaller tax amounts, tax teams can be established for joint villages and towns, but each tax team should not oversee more than three villages and towns.

2/ The staffing of village and town tax teams (or joint village, joint town) is the necessary staff of the Tax Collection Agency allocated and arranged for village and town tax teams (or joint village, town) according to the labor standards set by the Ministry of Finance and included in the staffing of the Tax Collection Agencies.

3/ Regarding the relationship between village and town tax teams and business units within the Tax Collection Agency and the People's Committee of the village and town.

a. Relationship with units within the Tax Collection Agency:

The head of the village and town tax team is directly led and directed by the leadership of the Tax Collection Agency regarding tax collection management and management of the team's staff. Except for the calculation, determination of tax rates, and issuance of tax notices to taxpayers, which are handled by the planning-accounting-statistics unit; urging payment, preventing tax evasion, and illegal tax activities are the responsibility of the tax team.

The tax team is responsible for closely coordinating with the planning-accounting-statistics unit in calculating tax rates for taxpayers, providing production and business information of taxpayers to the planning-accounting-statistics unit.

b. Relationship with the People's Committee of the village and town.

The village and town tax team is subject to supervision and inspection by the People's Committee of the village and town in tax collection management according to laws, ordinances, and regulations related to tax collection.

The tax team is responsible for reporting to the People's Committee of the village and town on the tax amounts due, compliance with laws, ordinances, and other relevant regulations, and situations of tax evasion and illegal tax activities by taxpayers, so that the People's Committee of the village and town can take administrative measures to ensure taxpayers comply with national tax laws and ordinances.

The tax team advises the People's Committee of the village and town on considering and proposing tax exemptions and reductions for taxpayers.

III/ IMPLEMENTATION:

The General Department of Taxation directs the entire tax sector to implement this Circular uniformly, with all measures to strengthen the District Tax Offices and organize village-township tax teams at these District Tax Offices to be completed no later than the end of the first quarter of 1993.

The organization of village-township tax teams or inter-village-township tax teams shall be based on the specific circumstances of each district and county, and according to the guidance provided in this Circular. The decision to specifically organize village-township tax teams (or inter-village-township tax teams) shall be made by the Director of the Provincial Tax Service.

The Director of the District Tax Office shall study, develop plans, report for comments from the People's Committee of the County, and submit them to the Director of the Provincial Tax Service for decision.

The Cadre and Civil Servant Organization Division shall coordinate with the General Department of Taxation to inspect the implementation of this Circular at some District Tax Offices, resolve any difficulties or obstacles, or report for comments on solutions from the leadership of the Ministry.

This Circular replaces the provisions regarding the organization of District Tax Offices set forth in Circular No. 38 TC/TCCB dated August 25, 1990, and Circular No. 943 TC/TCCB dated May 27, 1992, issued by the Minister of Finance./.