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Decision No. 78/2007/QD-BTC Issuing the Regulation on Guidance, Clarification of Difficulties Regarding Tax Policies, Tax Administration, and Resolution of Administrative Procedures for Taxpayers under the "One-Stop" Mechanism

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 Resolution of Administrative Procedures under the "One-Stop" Mechanism. This Decision takes effect fifteen days after its publication in the Official Gazette.

Document No.78/2007QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated28/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date18/09/2007
Effective date12/10/2007
Expiry date—
StatusIn effect
✦ Smart summary

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 Resolution of Administrative Procedures under the "One-Stop" Mechanism. This Decision takes effect fifteen days after its publication in the Official Gazette.

Key points

  • This Decision issues the Regulation on Guidance, Clarification of Difficulties Regarding Tax Policies, Tax Administration, and Resolution of Administrative Procedures for Taxpayers under the "One-Stop" Mechanism.
  • This Decision takes effect fifteen days after its publication in the Official Gazette.

🌐 Social impact of this document

  • Positive Impact: Helps taxpayers better understand tax policies, tax administration, and administrative procedures under the "One-Stop" Mechanism, thereby facilitating the fulfillment of their tax obligations.
  • Negative Impact: May increase the workload of tax authorities in clarifying difficulties.

❓ Frequently asked questions

Who does this Decision apply to?

This Decision does not specify the subjects it applies to, but it can be understood that it applies to all organizations and individuals paying taxes.

When does this Decision take effect?

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

What is the "one-stop" mechanism referred to in this Decision?

The "one-stop" mechanism refers to the unified, simplified, and more efficient resolution of tax administrative procedures.

What tax-related issues does this Decision relate to?

This Decision relates to tax policies, tax administration, and the resolution of administrative procedures for taxpayers.

Are there specific provisions regarding the time limit for clarifying difficulties in this Decision?

This Decision does not specify a particular time limit for clarifying difficulties, only requiring implementation under the "One-Stop" Mechanism.

Full text

MINISTRY OF FINANCE

---------------

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

NUMBER: 78/2007/QD-BTC

HA NOI, SEPTEMBER 18, 2007

Pursuant to …;

ISSUING REGULATIONS TO GUIDE AND RESOLVE QUESTIONS REGARDING TAX POLICIES,

TAX ADMINISTRATION, AND PROCEDURAL ADMINISTRATIVE MATTERS OF TAXPAYERS

UNDER THE "ONE-STOP SHOP" MECHANISM

---------------------------

THE MINISTER OF FINANCE

BASED ON THE LAW ON TAX ADMINISTRATION AND GUIDELINES FOR IMPLEMENTATION OF THE LAW;

BASED ON DECREE NO. 77/2003/ND-CP OF JULY 1, 2003 OF THE GOVERNMENT PROVIDING FOR 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 ISSUING REGULATIONS TO IMPLEMENT 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 PROCESSING OF CITIZENS' AND ENTERPRISES' BUSINESS.

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:

Clause 4 of Article 6ATTACHED TO THIS DECISION ARE REGULATIONS TO GUIDE AND RESOLVE QUESTIONS REGARDING TAX POLICIES, TAX ADMINISTRATION, AND PROCEDURAL ADMINISTRATIVE MATTERS OF TAXPAYERS UNDER THE "ONE-STOP SHOP" MECHANISM.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentTHIS DECISION SHALL TAKE EFFECT 15 DAYS FROM THE DATE OF PUBLICATION IN THE OFFICIAL GAZETTE. THE HEAD OF THE TAX POLICY DEPARTMENT, THE HEAD OF THE LEGAL AFFAIRS 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 GOVERNMENT ARE RESPONSIBLE FOR ENFORCEMENT OF THIS DECISION./.

DEPUTY MINISTER

DEPUTY MINISTER

(signed)

Truong Chi Trung

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Relations map

↑ Basis & documents that affect this document
Based on 4
78/2006/QH11 Luật Quản lý thuế số 78/2006/QH11 In effect 77/2003/NĐ-CP Nghị định số 77/2003/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired
93/2007/QĐ-TT Quyết định số 93/2007/QĐ-TTg Ban hành Quy chế thực hiện cơ chế một cửa, cơ chế một cửa liên thông tại cơ quan hành chính nhà nước ở địa phương Not in the system
32/2006/CT-TT Chỉ thị số 32/2006/CT-TTg Về một số biện pháp cần làm ngay để chấn chỉnh kỷ luật, kỷ cương hành chính trong giải quyết công việc của người dân và doanh nghiệp Not in the system
78/2007QĐ-BTC
Decision No. 78/2007/QD-BTC Issuing the Regulation on Guidance, Clarification of Difficulties Regarding Tax Policies, Tax Administration, and Resolution of Administrative Procedures for Taxpayers under the "One-Stop" Mechanism
In effect

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