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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 LEGAL 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 legal 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 legal 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
LEGAL 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
legal 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 legal 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 legal
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
- Duration: 1st Quarter, 2024.
B. Popularizing and
educating laws
1. Popularizing legislative documents on taxation
1.1. Popularized
documents
- Popularizing
legislative documents which have been applied from 2022 and contain new
regulations in order for taxpayers to access, understand and comply with
regulations.
- 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.
- 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:
- 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.
- 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.
- 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.
- 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.
- 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 legal popularization and education and provision of
legal assistance for SMEs.
- Report results of legal
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 legal popularization and education and provision of
legal assistance for SMEs shall comply with regulations of applicable laws./.
APPENDIX
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Legal popularization by electronic means,
including websites of tax authorities, social media (Fanpage, Zalo, Facebook,
etc.), email, etc.;
Legal 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;
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Community
-
Propagation and Taxpayer Service Department;
-
Office;
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-
Taxpayers;
-
Public employees in the taxation sector;
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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