Decision No. 78/2007/QD-BTC of the Ministry of Finance issues the regulation on guidance, clarification of difficulties regarding tax policies, tax administration, and tax administrative procedures under the one-stop shop mechanism. This decision takes effect fifteen days after its publication in the Official Gazette.
Key points
- Taxpayer → receives guidance and clarification of difficulties regarding tax policies, tax administration, and tax administrative procedures under the one-stop shop mechanism.
- Tax authority → is responsible for implementing this regulation to support taxpayers.
🌐 Social impact of this document
- Positive impact: Helps taxpayers better understand tax policies, tax administration, and tax administrative procedures, thereby reducing difficulties in fulfilling their tax obligations.
- Negative impact: May increase the workload for tax authorities due to the need to clarify many difficulties.
❓ Frequently asked questions
Who does this decision apply to?
This decision applies to taxpayers.
What difficulties do taxpayers receive guidance and clarification on?
Taxpayers receive guidance and clarification of difficulties regarding tax policies, tax administration, and tax administrative procedures under the one-stop shop mechanism.
When does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette.
What is the responsibility of the tax authority according to this decision?
The tax authority is responsible for implementing the regulation on guidance, clarification of difficulties regarding tax policies, tax administration, and tax administrative procedures under the one-stop shop mechanism.
On what basis was this decision issued?
This decision was issued based on the Law on Tax Administration, Decree No. 77/2003/ND-CP, Decision No. 93/2007/QD-TTg, and Directive No. 32/2006/CT-TTg of the Prime Minister.
Full text
Pursuant to …;
ISSUING REGULATIONS ON GUIDANCE AND RESOLUTION OF ISSUES REGARDING TAX POLICIES, TAX ADMINISTRATION
AND PROCEDURAL ADMINISTRATIVE MATTERS FOR TAXPAYERS UNDER THE ONE-STOP SHOP MECHANISM
pursuant to the "one-stop" mechanism
_____________________________
THE MINISTER OF FINANCE
BASED ON THE LAW ON TAX ADMINISTRATION AND THE IMPLEMENTING LEGAL DOCUMENTS THEREOF;
BASED ON DECREE NO. 77/2003/ND-CP OF JULY 1, 2003 OF THE GOVERNMENT ON THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
BASED ON DECISION NO. 93/2007/QD-TTg OF JUNE 22, 2007 OF THE PRIME MINISTER ON THE REGULATIONS FOR IMPLEMENTATION OF THE ONE-STOP SHOP MECHANISM AND THE INTERCONNECTED ONE-STOP SHOP MECHANISM AT LOCAL ADMINISTRATIVE AUTHORITIES;
BASED ON DIRECTIVE NO. 32/2006/CT-TTg OF SEPTEMBER 7, 2006 OF THE PRIME MINISTER ON CERTAIN URGENT MEASURES TO STRENGTHEN DISCIPLINE AND ORDER IN THE ADMINISTRATIVE PROCESSES OF HANDLING CITIZENS' AND ENTERPRISES' AFFAIRS.
Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：
DECISION:
Article 1. ATTACHED HERETO ARE THE REGULATIONS ON GUIDANCE AND RESOLUTION OF ISSUES REGARDING TAX POLICIES, TAX ADMINISTRATION AND PROCEDURAL ADMINISTRATIVE MATTERS FOR TAXPAYERS UNDER THE ONE-STOP SHOP MECHANISM.
Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS FROM THE DATE OF PUBLICATION IN THE CONSTITUTED GAZETTE. THE HEAD OF THE TAX POLICY DEPARTMENT, THE HEAD OF THE LEGAL DEPARTMENT, THE DIRECTOR OF THE MINISTRY OF FINANCE'S OFFICE, THE DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION, AND THE DIRECTORS OF PROVINCE AND CITY TAX BUREAUS UNDER THE CENTRAL AUTHORITY ARE RESPONSIBLE FOR ENFORCEMENT OF THIS DECISION.
DEPUTY MINISTER
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