This Decision promulgates the list of enterprises under the direct tax administration of the General Department of Taxation to enhance the effectiveness of tax management and state budget revenue collection. The list is specified in the attached Appendix.
Scope of application
General Department of Taxation; enterprises named in the attached Appendix;
Key points
- The General Department of Taxation directly administers taxes for enterprises specifically mentioned in Appendix No. 1, 2, and 3 of this Decision (Article 1).
- The Large Enterprise Tax Management Division of the General Department of Taxation is responsible for implementing tax administration for the aforementioned list of enterprises according to specific guidelines (Article 2).
- This Decision takes effect from the date of signature (Article 3)
- The General Department of Taxation, the Director of the Ministry of Finance's Office, and related units must implement this Decision (Article 3)
- Enterprises listed in the attached Appendix also have the responsibility to comply with the provisions of this Decision.
🌐 Social impact of this document
- Enhance the effectiveness of tax administration for large enterprises, contributing to increased state budget revenue.
- Enterprises listed in the list may face additional burdens regarding procedural and reporting time for taxes.
❓ Frequently asked questions
Where is the list of enterprises under the direct tax administration of the General Department of Taxation published?
The list is specified in Appendix No. 1, 2, and 3 attached to this Decision.
Which enterprises are under the direct tax administration of the General Department of Taxation?
Enterprises specifically mentioned in the list attached to this Decision.
What responsibilities does the Large Enterprise Tax Management Division have towards enterprises listed in the list?
Implement tax administration according to specific guidelines of the General Department of Taxation.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 856/QD-BTC |
HA NOI, April 19, 2010 |
Pursuant to …;
LIST OF ENTERPRISES UNDER THE DIRECT TAX MANAGEMENT OF THE GENERAL DEPARTMENT OF TAXATION
______________________
THE MINISTER OF FINANCE
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
WHEREAS Decree No. 178/2007/ND-CP dated December 3, 2007 of the Government stipulates the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
WHEREAS Decision No. 115/2009/QD-TTg dated September 28, 2009 of the Prime Minister stipulates the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance;
WHEREAS Decision No. 106/QD-BTC dated January 14, 2010 of the Minister of Finance stipulates the tasks, powers, and organizational structure of Departments and Offices under the General Department of Taxation;
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. ANNEXING Appendix No. 1, Appendix No. 2, and Appendix No. 3 hereto, the List of enterprises under the direct tax management of the General Department of Taxation is hereby published.
Article 2. The Director of the General Department of Taxation, based on Decision No. 106/QD-BTC dated January 14, 2010 of the Minister of Finance stipulating the tasks, powers, and organizational structure of Departments and Offices under the General Department of Taxation, shall be responsible for guiding and directing the Large Enterprise Tax Management Department under the General Department of Taxation to implement tax administration work for the enterprises mentioned in Article 1 of this Decision.
Article 3. This Decision takes effect from the date of signature.
The Director of the General Department of Taxation, the Director of the Office of the Ministry of Finance, the Heads of units under the General Department of Taxation, and the Enterprises named in the List stipulated in Article 1 of this Decision shall be responsible for implementing this Decision.
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Place of Receipt: |
DEPUTY MINISTER |
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