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MINISTRY OF FINANCE OF VIETNAM
GENERAL DEPARTMENT OF TAXATION
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 183/QD-TCT
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Hanoi, February 07, 2024
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DECISION
PROMULGATING PLAN FOR LAW POPULARIZATION
AND EDUCATION; PROVISION OF LEGAL ASSISTANCE FOR SMALL AND MEDIUM-SIZED
ENTERPRISES (SMEs) IN 2024 OF GENERAL DEPARTMENT OF TAXATION
DIRECTOR OF THE GENERAL DEPARTMENT OF
TAXATION
Pursuant
to the Law on Law Popularization and Education and its guiding documents;
Pursuant
to Resolution No. 50/2022/QH15 dated June 13, 2022 of the National Assembly on
program for formulation of laws and ordinances of 2023 and modification of the
program for formulation of laws and ordinances of 2022 and Resolution No.
89/2023/QH15 dated June 02, 2023 of the National Assembly on program for
formulation of laws and ordinances of 2024 and modification of the program for
formulation of laws and ordinances of 2023;
Pursuant
to the Government’s Decree No. 55/2019/ND-CP dated June 24, 2019 on provision
of legal assistance for small and medium-sized enterprises.
Pursuant
to Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister
on functions, tasks, powers and organizational structure of General Department
of Taxation affiliated to the Ministry of Finance; Decision No. 15/2021/QD-TTg
dated March 30, 2021 of the Prime Minister on amendments to Clause 1 Article 3
of Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister
on functions, tasks, powers and organizational structure of General Department
of Taxation affiliated to the Ministry of Finance;
Pursuant
to Decision No. 156/QD-BTC dated January 23, 2024 of the Ministry of Finance on
promulgation of the Plan for law popularization and education in 2024 of the
Ministry of Finance;
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At the
request of Director of Legal Department.
HEREBY DECIDES:
Article 1. The Plan for law popularization
and education; and provision of legal assistance for small and medium-sized enterprises
(SMEs) in 2024 of General Department of Taxation is promulgated.
Article 2. This Decision takes effect from
the date on which it is signed.
Article 3. Chief of Office of General
Department of Taxation, Director of Legal Department, Heads of Departments/Units
affiliated to General Department of Taxation shall be responsible for
implementation of this Decision./.
PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL
Mai Son
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PLAN
LAW POPULARIZATION AND EDUCATION;
PROVISION OF LEGAL ASSITANCE FOR SMEs IN 2024 OF GENERAL DEPARTMENT OF TAXATION
(Enclosed with Decision No. 183/QD-TCT dated February 07, 2024 of the
Director General of General Department of Taxation)
I. PURPOSES AND REQUIREMENTS
1. Fully
and promptly provide legal information, especially new laws which have been
issued and legislative documents on taxation for officials and public employees
in the taxation sector, taxpayers, and the community, thereby meeting the
demands for grasping and understanding legislative documents in order to ensure
effective implementation of law.
2. Adhere
to regulations on contents, forms and methods specified in Government’s Decree
No. 55/2019/ND-CP dated June 24, 2019 on provision of legal assistance for
SMEs.
3. Stick
to the Plan for law popularization and education in 2024 of the Ministry of
Finance and the Plan to provide legal assistance for SMEs in 2024 of the
Ministry of Finance; promote strengths of the entire tax system; combine law
popularization and education with provision of legal assistance for
enterprises, completion of legislative documents and other state management
activities according to functions of General Department of Taxation.
4.
Organize law popularization and education and provision of legal assistance for
SMEs in a focused and effective manner.
II. CONTENTS, FORMS AND ASSIGNMENT OF TASKS
A. Issuing documents to direct units to popularize and
educate laws; and provide legal assistance for SMEs
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Result: Guiding document of General
Department of Taxation
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Duration: 1st Quarter, 2024.
B. Popularizing and educating laws
1. Popularizing legislative
documents on taxation
1.1.
Popularized documents
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Popularizing legislative documents which have been applied from 2022 and contain
new regulations in order for taxpayers to access, understand and comply with
regulations.
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Popularizing and disseminating new legislative documents on taxation that were
issued in 2023, including Circular No. 13/2023/TT-BTC dated February 28, 2023
of the Ministry of Finance on guidelines for implementation of Decree No.
49/2022/ND-CP dated July 29, 2022 of the Government on amendments to some
Articles of Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government
on elaboration and guidance on some Articles of Law on Value-Added Tax, amended
by Decree No. 12/2015/ND-CP , Decree No. 100/2016/ND-CP , and Decree No.
146/2017/ND-CP and amendments to Circular No. 80/2021/TT-BTC dated September
29, 2021 of the Ministry of Finance, etc.
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Popularizing and disseminating new legislative documents on taxation that are
effective from 2024 and legislative documents about which taxpayers, public
employees in the taxation sector and the community are concerned.
1.2.
Beneficiaries:
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1.3.
Forms:
Depending
on circumstances, tax authorities may select appropriate and effective forms of
popularization. To be specific:
a)
Legislative document popularization by electronic means, including websites of
tax authorities, social media (Fanpage, Zalo, Facebook, etc.), email, etc.;
b)
Legislative document popularization via mass media, including printed
newspapers, online newspapers, Television Station, Radio station, etc.;
c)
Organization of conferences, training courses, online or offline discussion
sessions and meetings, etc.;
d)
Compilation, printing and distribution of materials, publications, flyers, etc.
for introduction and popularization of legislative documents to taxpayers.
dd)
Provision of guidance for taxpayers at single-window departments of tax
authorities, written responses to taxpayers' inquiries on web portals of tax
authorities, Q&A sections on eTax system, via telephone, etc.
1.4.
Units in charge:
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Departments/Units of General Department of Taxation;
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Forms of
popularization and assignment of tasks are specified in the Appendix enclosed
with this Plan.
1.5
Duration: 2024.
2. Publishing outlines on websites of tax authorities
2.1.
List of legislative documents of which
outlines are published:
(i)
Petroleum Law (amended Law);
(ii) Law
on Prevention and Combat against Domestic Violence (amended Law);
(iii) Law
on Inspection (amended Law);
(iv) Law
on Implementation of Grassroots-level Democracy;
(v) Law
on Amendments to Some Articles of the Law on Radio Frequencies;
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(vii) Law
on Protection of Consumers’ Rights (amended Law);
(viii)
Law on Bidding (amended Law);
(ix) Law
on Prices (amended Law);
(x) Law
on Electronic Transactions (amended Law);
(ix) Law
on Cooperatives (amended Law);
(xii) Law
on Civil Defense.
2.2.
Form: Outlines are published on websites of tax authorities
2.3.
Units in charge:
- Legal Department
shall compile outlines and transfer them to publishing units.
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- Tax
Departments shall publish these outlines on their web portals.
2.4.
Duration: 2024 (after legislative documents
are issued).
3. Regarding legislative documents not mentioned in this
Plan, Departments/Units of the General Department of Taxation, Tax Departments shall,
according to their functions, tasks and actual situation, proactively organize
popularization in forms appropriate and suitable for beneficiaries.
4. Updating and publishing new legislative documents issued on the national law database
Units
assigned to preside over drafting legislative documents shall send such
legislative documents to the Legal Department within 02 days from the date on
which they are signed (for documents signed by Leaders of the Ministry of
Finance within their jurisdiction); 10 days from the date on which they are
announced/signed (for documents drafted by the Ministry of Finance which
submits such documents to competent authorities for issuance).
Upon
receipt of the legislative documents from Departments/Units in charge, the Legal
Department shall send these documents to the General Department of Taxation for
submission to the Legal Department - Ministry of Finance in order to follow
procedures for publishing legislative documents on the national law database in
accordance with regulations of Decree No. 52/2015/ND-CP dated May 28, 2015 of
the Government and Regulation on provision of legal information and publishing
of documents on the national law database issued together with Decision No.
2524/QD-BTC dated December 02, 2015 of the Minister of Finance and Notification
No. 3138/TB-TCT dated May 19, 2016 of the General Department of Taxation on
provision of legal information and publishing of documents on the national law
database, the web portal of Ministry of Finance.
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Duration: 2024.
5. Organizing “Ngày pháp luật tài chính” (Financial Law
Day) and “Ngày pháp luật nước Cộng hòa xã hội chủ nghĩa Việt Nam” (Law Day of
the Socialist Republic of Vietnam)
- Unit
in charge: The Legal Department shall
provide guidance on organization according to the plan of the Ministry of
Finance.
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Duration: 3rd and 4th Quarters, 2024.
C. Providing legal assistance for SMEs
1. Tax
Administration Department on small and medium enterprises and business
households, individuals, other Departments/Units affiliated to General
Department of Taxation and Tax Departments shall provide legal assistance for
SMEs with respect to legislative documents on taxation, especially new
documents guiding the Law on Tax Administration related to SMEs in the forms
specified in Point 1.3 Section B of this Plan.
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Duration: 2024.
2. Units
in charge of drafting legislative documents (Decree on amendments to Decree No.
123/2020/ND-CP ; Decree on amendments to Decree No. 132/2020/ND-CP) shall
cooperate with the Legal Department - Ministry of Finance and relevant units in
identifying beneficiaries, contents, forms, time and locations to provide legal
assistance for enterprises.
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Duration: 2024.
3. Units
affiliated to the General Department of Taxation shall continue to carry out
tasks as assigned in the Plan to implement the Project on "Improvement of
the quality and efficiency in provision of legal assistance for enterprises in
the 2023-2030 period" under the responsibility of the General Department
of Taxation issued together with Decision No. 1949/QD-BTC dated September 13,
2023 of the Minister of Finance.
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Duration: From 2023 to 2030.
4.
Disseminating laws to SMEs in such a way to publish laws on websites of tax
authorities, newspapers, magazines and mass media with focus on popularization
of proposal for new policies that have great impacts on society according to
Decision No. 407/QD-TTg of the Prime Minister on approval for the Project
"Communication about new policies that have great impacts on society
during development of legislative documents for the 2022-2027 period”;
responding to opinions contributed by citizens and enterprises during the
process of drafting legislative documents.
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III. IMPLEMENTATION
1. Legal
Department shall:
- Provide
guidance on and implement the Plan for law popularization and education and
provision of legal assistance for SMEs.
- Report
results of law popularization and education; provision of legal assistance for
SMEs according to regulations.
- Perform
specific tasks mentioned in Section II of this Plan.
2.
Departments/Units under the General Department of Taxation; Tax Departments
shall popularize and educate laws and provide legal assistance for SMEs
according to this Plan.
3.
Funding for performance of tasks in law popularization and education and
provision of legal assistance for SMEs shall comply with regulations of
applicable laws./.
APPENDIX
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Law popularization by electronic means,
including websites of tax authorities, social media (Fanpage, Zalo, Facebook,
etc.), email, etc.;
Law popularization on mass media,
including printed newspapers, online newspapers, Television Station, Radio
station, etc.;
Organization of conferences, training
courses, online or offline discussion sessions and meetings.
Provision of guidance for taxpayers at single-window
departments of tax authorities, written responses to taxpayers' inquiries on
web portals of tax authorities, Q&A sections on eTax system, via
telephone. etc.
Note
Beneficiaries
Units in charge
Beneficiaries
Units in charge
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Units in charge
Beneficiaries
Units in charge
- Taxpayers;
- Public employees in the taxation sector;
- Community
- Propagation and Taxpayer Service Department;
- Office;
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- Taxpayers;
- Public employees in the taxation sector;
- Community
- Propagation and Taxpayer Service Department;
- Office;
- Tax Departments.
- Tax magazines
- Taxpayers;
- Public employees in the taxation sector;
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- Tax Departments
Taxpayers
- Departments/Units within their functions and tasks
- Tax Departments