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MINISTRY OF FINANCE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 2229/QD-BTC
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Hanoi, June 30, 2025
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DECISION
AMENDMENTS TO DECISION NO. 381/QD-BTC DATED FEBRUARY 26, 2025
OF THE MINISTER OF FINANCE ON FUNCTIONS, DUTIES, POWERS AND ORGANIZATIONAL
STRUCTURE OF DEPARTMENT OF TAXATION
MINISTER OF FINANCE
Pursuant to the Law on
Government Organization dated February 18, 2025;
Pursuant to the
Resolution No. 202/2025/QH15 dated June 12, 2025 of the National Assembly on
rearrangement of provincial administrative divisions;
Pursuant to the
Government's Decree No. 29/2025/ND-CP dated February 24, 2025 on functions,
duties, powers and organizational structure of the Ministry of Finance;
Pursuant to the
Government's Decree No. 166/2025/ND-CP dated June 30, 2025 on amendments to the
Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on functions,
tasks, powers and organizational structure of the Ministry of Finance of Vietnam;
At the request of the
Director of the Department of Taxation, the Head of the Department of Personnel
and Organization.
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Article
1. Amendments to Article 3 of the Decision No. 381/QD-BTC dated February 26,
2025 of the Minister of Finance on functions, tasks, powers and organizational
structure of the Department of Taxation (amended by the Decision No.
1892/QD-BTC dated May 30, 2025 of the Minister of Finance)
1. Clause 1 shall be
amended as follows:
“1. The Department of Taxation
has 12 central-level units, including:
a) Office;
b) Division of
International Policies and Tax;
c) Division of Legal
Affairs;
d) Division of
Tax-related Operations;
dd) Division of
Budgeting, Accounting and Statistics regarding tax;
e) Division of Compliance
Management and Taxpayer Support;
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h) Inspectorate;
i) Division of Personnel
and Organization;
k) Division of Finance
and Administration;
l) Subdepartment of
Taxation for Large Enterprise;
m) Subdepartment of
Taxation for E-commerce.
The units specified in
clause 1 of this Article are administrative organizations that assist the
Director of the Department of Taxation in performing state management.
The Office and Division
of Technology, Digital Transformation and Automation have juridical
personality, their own seals, and have their accounts opened at the Vietnam
State Treasury in accordance with the law.
The Subdepartment of
Taxation for Large Enterprise and Subdepartment of Taxation for E-commerce have
juridical personality, their own seals; and have their codes of collecting
units granted and their accounts opened at the Vietnam State Treasury in
accordance with the law.
The Subdepartment of
Taxation for Large Enterprises has 05 divisions and the Subdepartment of
Taxation for E-commerce has 05 divisions.”.
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“2. Provincial Tax
Offices are organized into provincial administrative divisions. The head
office of each provincial tax office is located in the political-administrative
center affiliated to the provincial administrative division.
Provincial Tax Offices
have juridical personality, their own seals; and have their codes of collecting
units granted and their accounts opened at the Vietnam State Treasury in
accordance with the law.
A provincial tax office
may have up to 10 divisions.".
3. Clause 3 shall be
amended as follows:
“3. Commune - level Tax
Offices are affiliated to provincial tax offices and manage some areas in
certain communes, wards and special zones.
Commune - level Tax
Offices have juridical personality, their own seals; and have their codes of
collecting units granted and their accounts opened at the Vietnam State
Treasury in accordance with the law.
The number of commune - level
Tax Offices shall not exceed 350 units.”.
4. Clause 4 shall be
amended as follows:
“4. The Director of the
Department of Taxation is responsible for prescribing functions, duties, powers
and organizational structure of units under its management as assigned and
delegated by the Minister of Finance.”.
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The Director of
Department of Taxation is responsible for organization and arrangement so that
provincial tax offices complete improvement of organizational structure and
operation within 03 months from the effective date of this Decision.
Article
3. Entry into force and implementation responsibilities
1. This Decision comes
into force from July 01, 2025.
2. The Director of the Department
of Taxation shall, according to this Decision and relevant legislative
documents, amend and replace Decisions on functions, duties, powers and
organizational structure of units under its management as assigned and
delegated by the Minister of Finance.
3. The following
Decisions of the Minister of Finance will cease to be effective from the
effective date of the Decision issued by the Director of the Department of
Taxation as delegated.
a) Decision No.
903/QD-BTC dated March 03, 2025;
b) Decision No.
904/QD-BTC dated March 03, 2025;
c) Decision No.
919/QD-BTC dated March 03, 2025;
4. The Director of the
Department of Taxation, the Head of the Department of Personnel and
Organization, Chief of Office of the Ministry of Finance and Heads of organizations
and units affiliated to the Ministry of Finance shall be responsible for
implementing this Decision./.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan