|
THE MINISTRY OF FINANCE
-------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
|
No.
2091/QD-BTC
|
Hanoi, June 15, 2007
|
DECISION
DEFINING
THE FUNCTIONS, TASKS AND ORGANIZATIONAL STRUCTURE OF THE TAX JOURNAL UNDER THE
GENERAL DEPARTMENT OF TAXATION
THE FINANCE MINISTER
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5,
2002, defining the functions, tasks, authorities and organizational structures
of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, authorities and organizational structure of the Ministry
of Finance;
Pursuant to the Prime Minister's Decision No. 76/2007/QD-TTg of May 28, 2007,
defining the functions, tasks, authorities and organizational structure of the
General Department of Taxation under the Ministry of Finance;
At the proposal of the General Director of Taxation and the director of the
Personnel Department,
DECIDES:
Article 1.- Position and functions
The Tax Journal is a
non-business unit under the General Department of Taxation, having the
functions of assisting the General Director of Taxation in providing
information, propagating, and exchanging, issues on policies, legal regulations
and professional skills in the domains of finance, state budget, and tax, fee
and charge administration; covering tax administration activities of the
General Department of Taxation and relevant branches in accordance with law.
Article 2.- Tasks and authorities
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. To exchange experience, study
theoretical and practical issues on tax administration policies and regimes and
contents of policies encouraging state budget contributions.
3. To provide precise, objective
and true information; to promptly propagate the Party’s guidelines and
policies, and the State’s laws, on taxation, tax administration and
international tax information to all strata of the society.
4. To be a forum to promptly
reflect public employees', people' and taxpayers' opinions about tax laws,
policies and regimes; to reflect, and respond to, public opinion about
amendment and supplementation to, and completion of, the tax law system.
5. To discover and praise good
examples of persons and acts, and new factors, in the observance of tax laws
and policies; to criticize and fight
acts of violation and negative phenomena in the enforcement of tax laws.
6. To organize the distribution
of the Tax Journal, tax-related legal documents, accounting book forms and
advertisements on the Tax Journal in accordance with law.
7. To build up a nationwide
network of associates and communicators for the Tax journal.
8. To perform other tasks
assigned by the General Director of Taxation.
Article 3.- Organizational structure
1. The Tax Journal is composed
of the following sections:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2- The managerial section.
3. The distribution and
advertisement section.
Specific tasks of the Tax
Journal's sections shall be decided on by the General Director of Taxation.
Article 4.- The Tax Journal has its legal person status and
own seal and may open accounts at the State Treasury and commercial banks in
accordance with law.
The Tax Journal is headquartered
in Hanoi.
The General Director of Taxation
shall elaborate the operation regulation of, and decide on the payroll and
operation funds for, the Tax Journal.
Article 5.- The Tax Journal has an editor-in-chief and
deputy editors-in-chief.
The editor-in-chief shall take
responsibility before the General Director of Taxation for the overall
operation of his/her unit.
Deputy editors-in-chief shall
take responsibility before the editor-in-chief for their assigned tasks.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 6.- This Decision takes effect from the date of
signing, and replaces the Finance Minister's Decision No. 227/QD-BTC of January
16, 2004, on the organization of the Tax Journal under the General Department
of Taxation.
Article 7.- The General Director of Taxation, the director
of the Personnel Department, and the director of the Office, of the Ministry of
Finance, and heads of relevant units shall implement this Decision.
MINISTER OF FINANCE
Vu Van Ninh