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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 49/2007/QD-BTC
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Hanoi, June 15, 2007
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DECISION
DEFINING
THE FUNCTIONS, TASKS, AUTHORITIES AND ORGANIZATIONAL STRUCTURE OF
PROVINCIAL/MUNICIPAL TAX OFFICES UNDER THE GENERAL DEPARTMENT OF TAXATION
THE MINISTER OF FINANCE
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
Provincial Tax Offices and those
belong to centrally run cities (hereinafter collectively referred to as
Provincial Tax Offices) are attached to the General Department of Taxation,
functioning to organize the management of taxes, charges, fees and other state
budget revenues (hereinafter collectively referred to as taxes) in provinces
and centrally run cities according to laws.
Article 2.- Tasks, authorities and responsibilities
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1. To organize, direct and guide
the unified implementation of tax-related legal documents and tax
administration processes in the province or centrally run city;
2. To analyze, synthesize and
assess the tax administration work; to advise the local Party Committee and
local goverment on the estimation of state budget revenues and administration
of taxes in the locality; to closely coordinate with concerned branches,
agencies and units in performing assigned tasks;
3. To manage information on
taxpayers; to establish a database on taxpayers;
4. To reform the tax system
towards raising the operation quality, publicizing procedures, improving tax
administration processes and supplying information to taxpayers in order to
facilitate their implementation of tax policies and laws;
5. To propagate, guide and
explain the State’s tax policies in the province or centrally run city;
6. To assist taxpayers in the
locality in performing their tax liability in accordance with laws;
7. To organize the
implementation of assigned annual tax-revenue estimates and tax administration
measures; to directly administer taxes on taxpayers under its management
according to law and regulations and operational processes and measures of the
Ministry of Finance and the General Department of Taxation;
8. To guide, direct and inspect
district-level Provincial Tax Offices in performing the tax administration
task;
9. To directly inspect taxes,
examine and supervise tax declaration, refund, exemption, reduction, payment
and finalization, and observance of tax policies and laws by taxpayers, tax
collection-managing organizations and individuals, and authorised
tax-collecting organizations under the management of its director;
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11. To settle tax-related
complaints and denunciations and those related to the performance of duties by
tax authorities and officials under the management of its director in
accordance with law; to handle tax-related administrative violations and make
dossiers requesting competent agencies to prosecute organizations or
individuals that seriously violate the tax laws;
12. To make tax statistics and
accounting and manage tax receipts and forms; to prepare reports on tax
collection results and other reports in service of the direction and
administration work of superior agencies, the People’s Committee of the same
level and relevant agencies; to review and assess its working situation and
results;
13. To propose the General
Director of Taxation problems requiring amendment or supplementation of legal
documents on tax and the General Department of Taxation’s regulations on
professional, operational and internal management matters; to promptly report
to the General Director of Taxation arising problems and issues falling beyond
its settling competence;
14. To decide, or ask competent
authorities to decide, on the exemption, reduction or refund of taxes, the
extension of the time limit for tax declaration or payment, the retroactive
payment of tax amounts, the remission of tax arrears, or the non-collection of
tax fines in accordance with law;
15. To request taxpayers, state
agencies and relevant organizations and individuals to promptly supply
information necessary for tax collection management; to request competent
agencies to handle organizations or individuals that fail to coordinate with
tax authorities in remitting taxes into the state budget;
16. To assess taxes and take
measures to coerce the implementation of tax-related administrative decisions
in accordance with laws; to announce on the mass media taxpayers that violate
the tax law;
17. To compensate to taxpayers;
to keep confidential taxpayers’ information; to certify according to law the
performance of the tax liability by taxpayers under its management when so
requested;
18. To conduct evaluation at the
request of competent state agencies in order to determine tax amounts payable
by taxpayers;
19. To receive and apply
scientific advances, information technology and modern management methods to
its activities;
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21. To manage and archive tax
dossiers, documents and forms and allocated funds and assets in accordance with
laws;
22. To perform other assigned
tasks.
Article 3.- Leadership of a Provincial Tax Office
1. A Provincial Tax Office has
the director and deputy directors.
The director is wholly
responsible before the Ministry of Finance and the General Department of
Taxation for all activities of the Provincial Tax Office.
Deputy directors are answerable
to the director for their assigned tasks.
2. The appointment,
relief from office or dismissal of leaders of a Provincial Tax Office complies
with the provisions of law and the Finance Minister’s regulations on staff
management decentralization.
Article 4.- Organizational structure of a Provincial Tax
Office is composed of:
1. Functional divisions
under the Provincial Tax Office are tasked to advise and assist the director:
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1. The Division for Propaganda
and Taxpayer Service
2. The Tax Declaration and
Accounting Division.
3. The Division for Tax Debt
Management and Enforcement
4. The Tax Audit Division.
5. The Tax Examination Division.
6. The Personal Income Tax
Administration Division.
7. The General
Affairs-Operations-Estimation Division.
8. The Legal Division.
9. The Internal Examination
Division.
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11. The Administrative
Affairs-Storage Division.
12. The
Accounting-Logistic-Invoice Division.
13. The Informatics Division.
The structure and number of Tax
Examination Divisions and Tax Audit
Divisions are specified as follows:
- For the Provincial Tax Office
of Ho Chi Minh City:
+ Not more than 05 Tax
Examination Divisions;
+ Not more than 04 Tax Audit
Divisions, including 01 division in charge of large-sized multi-branch and
multi-sector enterprises which conduct business activities in many provinces or
centrally run cities; 02 divisions in charge of taxpayers managed by
district-level Provincial Tax Offices, and 01 division in charge of other
enterprises managed by the Provincial Tax Office.
- For the Provincial Tax Office
of Hanoi city:
+ Not more than 04 Tax
Examination Divisions;
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b/ For Provincial Tax Offices of
other provinces and centrally run cities, each is composed of the following
divisions:
1. The Division for Public
Information and Taxpayer Assistance.
2. The Tax Declaration and
Accounting Division.
3. The Division for Tax Debt
Management and Enforcement.
4. The Tax Examination Division.
5. The Tax Audit Division.
6. The Personal Income Tax
Administration Division.
7. The General
Affairs-Operations-Estimation Division.
8. The Internal Audit Division.
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10. The Administrative
Affairs-Administration-Finance-Tax Forms Division.
11. The Informatics Division.
The structure and number of Tax
Examination Divisions and Tax Audit Divisions are specified as follows:
- For Provincial Tax Offices of
big provinces or centrally run cities (which have annual revenues of over VND 3
trillion, excluding revenues from crude oil and land, or which administer taxes
of at least 2,000 enterprises), each is composed of:
+ Not more than 03 Tax
Examination Divisions;
+ Not more than 02 Tax Audit
Divisions, including 01 division in charge of large-sized multi-branch and
multi-sector enterprises which conduct business activities in many provinces or
centrally run cities; and 01 division in charge of taxpayers managed by
district-level Provincial Tax Offices and other enterprises managed by the
Provincial Tax Office.
- For Provincial Tax
Offices of medium provinces or centrally run cities (which have annual revenues
of between VND 1 and under 3 trillion, excluding revenues from crude oil and
land, or which administer taxes of less than 2,000 enterprises), each is
composed of:
+ Not more than 02 Tax
Examination Divisions;
+ 01 Tax Audit Division.
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The General Director of Taxation
shall define the functions and tasks of divisions under a Provincial Tax Office
and, based on the local situation, decide on the specific structure and number
of divisions of each Provincial Tax Office; and on the merger or dissolution of
divisions under a Provincial Tax Office to ensure the fulfillment of the
assigned tax administration task.
2. Provincial Tax Offices of
urban or rural districts, towns and cities under Provincial Tax Offices.
The General Director of Taxation
shall define the functions, tasks, authorities, responsibilities and
organizational structure of District Tax Offices under Provincial Tax Offices.
Article 5.- Provincial Tax Offices have the legal person
status, their head offices and own seals, and may open accounts at the State
Treasury.
Operating funds of Provincial
Tax Offices are allocated from funding sources of the General Department of
Taxation. Directors of Provincial Tax Offices shall make expenditure estimates
and submit them to the General Director of Taxation for inclusion into general
estimates of the General Department of Taxation
Article 6.- This Decision takes effect 15 days after its
publication in “CONG BAO” and replaces the Finance Minister’s Decision No.
189/2003/QD-BTC of November 14, 2003, defining the functions, tasks,
authorities and organizational structure of Provincial Tax Offices under the
General Department of Taxation.
Article 7.- The General Director
of Taxation, directors of provincial/municipal Provincial Tax Offices, the
director of the Personnel Department, the director of the Accounting and
Logistic Department, and the director of the Office of the Ministry of Finance
shall implement this Decision.
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