Decision No. 76/2007/QD-TTg stipulates the function, duties, authorities, and organizational structure of the State Tax Administration under the Ministry of Finance. The document applies to the State Tax Administration and its subordinate units, detailing specific tax management tasks, authorities, responsibilities, as well as the organizational structure from central to local levels.
적용 범위
The State Tax Administration, Provincial Tax Departments, District Tax Offices, the Tax Practice School, the Tax Magazine, and other subordinate units of the State Tax Administration.
핵심 사항
- The State Tax Administration is responsible for managing domestic revenue, including taxes, fees, charges, and other revenues of the state budget.
- The State Tax Administration performs tasks such as presenting to the Minister strategies for development, planning, long-term plans, five-year plans, and annual plans; organizing the implementation of tax administration according to the law; managing information on taxpayers; implementing tax system reforms.
- The State Tax Administration has the authority to review and submit to competent authorities for decision or decide matters related to tax exemptions, reductions, refunds, and administrative penalties for tax violations.
- The organizational structure of the State Tax Administration includes units assisting the Director-General and affiliated institutions such as the Tax Practice School and the Tax Magazine.
- The State Tax Administration has legal personality, is allowed to open accounts at the National Treasury, and uses a seal with the national emblem. Provincial Tax Departments and District Tax Offices also have their own legal personality.
🌐 이 문서의 사회적 영향
- Positive impact: Strengthening the effectiveness of tax management, facilitating taxpayers through tax system reform and providing information.
- Negative impact: It may impose legal costs on enterprises when implementing tax management regulations.
- Enterprises will have to comply with new regulations, affecting business operations and requiring adaptation time.
❓ 자주 묻는 질문
What are the tasks of the State Tax Administration?
The State Tax Administration performs tasks such as presenting to the Minister strategies for development, planning, long-term plans; organizing the implementation of tax administration according to the law; managing information on taxpayers; implementing tax system reforms.
What authorities does the State Tax Administration have?
The State Tax Administration has the authority to review and submit to competent authorities for decision or decide matters related to tax exemptions, reductions, refunds, and administrative penalties for tax violations.
What units make up the organizational structure of the State Tax Administration?
The organizational structure of the State Tax Administration includes units assisting the Director-General such as the Taxpayer Support Department, the Tax Declaration and Accounting Department, the Debt Management and Forced Collection Department, the Inspection Department, the Legal Affairs Department, etc., and affiliated institutions such as the Tax Practice School and the Tax Magazine.
Does the State Tax Administration have legal personality?
Yes, the State Tax Administration has legal personality, is allowed to open accounts at the National Treasury, and uses a seal with the national emblem. Provincial Tax Departments and District Tax Offices also have their own legal personality.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette and replaces Decision No. 218/2003/QD-TTg. New functions, duties, authorities, and responsibilities added according to the Law on Tax Administration shall come into force on July 1, 2007.
전문
Pursuant to …;
Regarding the provision of functions, tasks, powers, and organizational structure
of the General Department of Taxation under the Ministry of Finance
__________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Tax Administration dated November 29, 2006;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance.
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Position and Functions
The General Department of Taxation is an organization under the Ministry of Finance, responsible to the Minister of Finance for performing state management functions over domestic revenue, including: taxes, fees, charges, and other national budget revenues (hereinafter referred to collectively as taxes); organizing tax administration in accordance with the law.
Article 2. Tasks, Authorities, and Responsibilities
The General Department of Taxation performs tasks, powers, and responsibilities as prescribed by the Law on Tax Administration, tax laws, other relevant legal provisions, and the following specific tasks, powers, and responsibilities:
1. Submitting to the Minister of Finance:
a) Strategies for development, planning, long-term plans, five-year plans, and annual plans of the tax sector;
b) Legal regulatory documents concerning tax administration; proposing and participating in the drafting, amendment, and supplementation of legal regulatory documents on taxes;
c) Annual tax revenue estimates in accordance with the State Budget Law;
d) International treaties, bilateral and multilateral agreements on taxes.
2. Organizing the implementation of tax administration work in accordance with the law; annual tax revenue estimates; strategies, planning, and development plans of the tax sector after approval;
3. Managing information about taxpayers; building a system of taxpayer information data;
4. Implementing the task of reforming the tax system according to the goal of improving the quality of operations, publicizing procedures, improving tax administration business processes, and providing information to facilitate taxpayers' compliance with tax policies and laws;
5. Organizing the implementation of tax policy dissemination, guidance, and explanation work;
6. Organizing the implementation of support work for taxpayers to fulfill their tax obligations in accordance with the law;
7. Directing, inspecting, supervising, and organizing the implementation of tax registration, issuance of tax identification numbers, tax declaration, tax calculation, tax payment, tax refund, tax exemption, tax reduction, tax debt cancellation, and other related business processes;
8. Drafting and negotiating international treaties, bilateral or multilateral agreements on taxes upon authorization by the Minister of Finance; organizing the implementation of treaties, agreements, projects, and international cooperation activities on taxes in accordance with the law; participating in international organizations on taxes;
9. Reviewing and submitting to competent authorities for decision-making or deciding within its authority matters concerning tax exemptions, reductions, refunds; extensions of deadlines for tax return submission, tax payment, tax debt cancellation, and penalties;
10. Inspecting and auditing the compliance with tax policies and laws by taxpayers, organizations, and individuals authorized to collect taxes; resolving complaints and reports related to the implementation of tax laws within its authority;
11. Inspecting the fulfillment of official duties by tax agencies and tax officials; resolving complaints and reports related to the performance of tasks and official duties by tax agencies and tax officials;
12. Compensating for losses suffered by taxpayers; keeping taxpayer information confidential; confirming the fulfillment of tax obligations by taxpayers upon request in accordance with the law;
13. Appraising to determine the amount of tax payable by taxpayers at the request of competent state authorities;
14. Having the right to request taxpayers to provide accounting books, invoices, vouchers, and other relevant documents for tax calculation and payment; having the right to request financial institutions and other related organizations and individuals to provide documents and cooperate with tax authorities in tax administration work;
15. Deciding on the delegation to certain agencies and organizations to directly collect some types of taxes as prescribed by law;
16. Having the right to fix taxes, handle administrative violations regarding taxes, recover taxes; implementing coercive measures to enforce administrative decisions on taxes to collect overdue taxes and administrative penalty payments;
17. Preparing files to initiate prosecution against organizations and individuals violating tax laws; publicly announcing cases of tax law violations through mass media;
18. Organizing statistical work and financial reporting systems in accordance with regulations; managing and applying information technology in tax sector activities; modernizing technical infrastructure of the tax sector;
19. Managing organizational structures, staffing, cadres, civil servants, officers, and labor in the tax sector's organizational system;
20. Organizing training and capacity building for tax cadres, civil servants, and officers according to the分级管理的规定 of the Minister of Finance;
21. Managing, storing tax records, documents, seals, and funds, assets allocated in accordance with the law; implementing the budget mechanism as prescribed by the Prime Minister;
22. Performing other tasks and powers assigned by the Minister of Finance in accordance with the law.
Article 3. Organizational Structure of the General Department of Taxation
The General Department of Taxation shall be organized centrally and uniformly into a vertical system from the central level to localities, according to administrative units, with the following organizational structure:
1. At the central level, there is the General Department of Taxation, which has the following organizational structure:
a) The General Department Director's support staff includes:
- The Taxpayer Support Board;
- The Tax Declaration and Accounting Board;
- The Tax Debt Management and Tax Enforcement Board;
- The Inspection Board;
- The Legal Affairs Board;
- The Propaganda and Competition Board;
- The Reform and Modernization Board;
- The Tax Policy Board;
- The Internal Audit Board;
- The Tax Revenue Budget Board;
- The Individual Income Tax Management Board;
- The International Cooperation Board;
- The Organization and Cadre Management Board;
- The Financial and Administrative Management Board;
- Office;
- The Information Technology Application Bureau;
- The General Department of Taxation Representative Office in Ho Chi Minh City.
b) Affiliated public service units include:
- The Tax Practice School;
- The Tax Magazine.
2. At provincial and centrally governed city levels, there is the Provincial Tax Service (commonly referred to as the Provincial Tax Service) under the General Department of Taxation.
3. At district, urban district, town, and provincial city levels, there is the District Tax Office (commonly referred to as the District Tax Office) under the Provincial Tax Service.
4. In cases where necessary, the Minister of Finance shall consider and decide on establishing special tax management units within the General Department of Taxation system.
5. The provisions regarding functions, tasks, powers, and organizational structures of units under the General Department of Taxation shall be implemented according to the分级任务：这部分已经完成，接下来是最后的部分。
Article 4. Legal Personality of Tax Administration Agencies
1. The General Department of Taxation has legal personality, is entitled to open accounts at the State Treasury, and uses the national emblem seal.
2. Provincial Tax Services and District Tax Offices have legal personality, are entitled to open accounts at the State Treasury, and have their own seals.
3. Tax officials are provided with uniforms, insignias, badges, identification numbers, and working equipment according to regulations set by the Prime Minister.
Article 5. Leadership of the General Department of Taxation
1. The General Department of Taxation has a Director-General and Deputy Directors-General.
2. The appointment, dismissal, and removal of leadership positions in the General Department of Taxation shall be carried out according to regulations set by the Government.
3. The Director-General of the General Department of Taxation is responsible to the Minister of Finance for all activities of the General Department of Taxation. Deputy Directors-General of the General Department of Taxation are responsible to the Director-General of the General Department of Taxation for the areas of work they are assigned to manage.
Article 6. Responsibilities of Local Tax Administration Agencies towards People's Committees at various levels and organizations and individuals
1. Local tax administration agencies are responsible for reporting to the same-level People's Committee on policies, measures to strengthen tax administration work, and the implementation of tax revenue budgets; closely coordinating with the same-level financial agencies and other agencies in tax administration, providing information and data related to local budget management.
2. Within the scope of authority prescribed by law, People's Committees at various levels are responsible for coordinating, inspecting, and creating conditions for tax administration agencies in their jurisdiction to enforce tax laws and policies; directing relevant functional agencies to cooperate with tax administration agencies in organizing tax administration work in their jurisdiction.
3. Local tax administration agencies are responsible for cooperating with organizations and individuals in their jurisdiction in enforcing tax laws as prescribed by law.
Article 7. Establishment quota
1. The administrative establishment quota of the General Department of Taxation shall be decided by the Minister of Finance within the total administrative establishment quota of the Ministry of Finance.
2. The public service establishment quota of the General Department of Taxation shall be decided by the Minister of Finance in accordance with the provisions of the law.
Article 8. Effective Date
1. This Decision shall take effect fifteen days after its publication in the Official Gazette and shall replace Decision No. 218/2003/QĐ-TTg dated October 28, 2003 of the Government Chairman stipulating the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance.
2. For new functions, tasks, powers, and responsibilities added pursuant to the Law on Tax Administration shall take effect from July 1, 2007.
Article 9. Responsibility for implementation
The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and the Director of the General Department of Taxation are responsible for implementing this Decision./.
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