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THE PRIME MINISTER OF GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 76/2007/QD-TTg
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Hanoi, May 28, 2007
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DECISION
DEFINING THE FUNCTIONS, TASKS,
AUTHORITIES AND ORGANIZATIONAL STRUCTURE OF THE GENERAL DEPARTMENT OF TAXATION
UNDER THE MINISTRY OF FINANCE
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the
Government;
Pursuant to the November 29, 2006 Law on Tax Administration;
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;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.- Position and functions
The General Department of Taxation is attached to the
Ministry of Finance and responsible before the Minister of Finance for
performing the state management of domestic revenues, including taxes, charges,
fees and other state budget revenues (hereinafter collectively referred to as
taxes), and for organizing tax administration according to laws.
Article 2.- Tasks, authorities and responsibilities
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1. To submit to the Minister of Finance:
a/ Development
strategies as well as long-term, five-year and annual plans of the taxation;
b/ Legal documents on tax administration; proposals and
comments on the elaboration, amendment or supplementation of legal documents on
taxes;
c/ Annual tax revenue estimates in accordance with the State
Budget Law;
d/ Treaties and bilateral or multilateral agreements on
taxation.
2. To organize tax administration in accordance with law,
the estimation of annual tax revenues, and the implementation of development
strategies, plans of the taxation after they are approved;
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;
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7. To guide, direct, inspect, supervise, and organize the
implementation of, operational processes of tax registration, issuance of tax
identification numbers, tax declaration, tax calculation, tax payment, tax
refund, tax exemption, tax reduction, remission of tax arrears or fines;
operational processes of tax accounting and other relevant operations;
8. To elaborate and negotiate treaties and bilateral or
multilateral agreements on taxation as authorized by the Minister of Finance;
to organize the implementation of international cooperation treaties,
agreements, projects and activities on taxation in accordance with laws; to
join international tax organizations;
9. To evaluate and submit to competent authorities for
decision, or decide according to its competence, the exemption, reduction or
refund of taxes; the extension of the time limit for submission of tax
declaration dossiers or for payment of taxes; or the remission of tax arrears
or fines;
10. To inspect and examine the compliance of tax policies
and laws by taxpayers and organizations and individuals authorised to collect
taxes; to settle according to its competence complaints and denunciations
related to the compliance of the tax law;
11. To inspect the performance of official duties by tax
authorities and tax officials and settle complaints and denunciations related
to such performance;
12. To compensate to taxpayers; to keep confidential
taxpayers’ information; to certify taxpayers’ fulfillment of the tax liability
when so requested according to laws ;
13. To conduct evaluation at the request of state competent
authorities in order to determine tax amounts payable by taxpayers;
14. To request taxpayers to supply accounting books,
invoices, documents and other dossiers and documents related to tax calculation
and payment; to request credit institutions and other relevant organizations
and individuals to supply documents and coordinate with tax authorities in tax
administration;
15. To decide to authorise agencies and organizations to
directly collect taxes of some kinds in accordance with law;
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17. To make dossiers requesting the prosecution of
organizations or individuals that commit violations of the tax laws; to
announce on the mass media cases of violation of the tax laws;
18. To make tax statistics and implement financial reporting
regimes according to regulations; to manage and apply information technology to
activities of tax branch; to modernize technical and material foundations of
the tax branch;
19. To manage organizational apparatuses, payrolls,
officers, employees and laborers within the tax branch;
20. To train and
retrain tax officers and employees according to the Finance Minister’s
management decentralization;
21. To manage and store tax dossiers, documents and forms as
well as allocated funds and assets in accordance with law; to apply funding
package mechanisms as prescribed by the Prime Minister;
22. To perform according to law other tasks and authorities
assigned by the Finance Minister.
Article 3.- Organizational structure of the General Department of
Taxation
The General Department of Taxation is organized in a
concentrated and unified manner, consisting of subordinate administrative units
from the central to local level, specifically:
1. At the central level, the General Department of Taxation
is composed of:
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- The Taxpayer Service Department;
- The Tax Declaration and Accounting Department;
- The Department for Tax Debt Management and Enforcement;
- The Tax Inspection Department;
- The Legal Department;
- The Propaganda-Emulation Department;
- The Reform and Modernization Department;
- The Tax Policy Department;
- The Internal Inspection Department;
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- The Personal Income Tax Administration Department;
- The International Taxation Department;
- The Personnel Department;
- The Accounting and Logistic Department;
- The Office;
- The Information Technology Application Department;
- Ho Chi Minh City-based representative office of the
General Department of Taxation.
b/ Attached non-business units:
- The Tax College;
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2. Provincial Tax Offices in provinces and centrally run
cities (collectively referred to as Provincial Tax Offices) under the General
Department of Taxation.
3. Tax Offices in rural or urban districts, towns and
provincial cities (collectively referred to as District Tax Offices) under
Provincial Tax Offices
4. When necessary, the
Minister of Finance shall consider and decide on the setting up of specific tax
administration units within the General Department of Taxation’s system.
5. The definition of functions, tasks, authorities and
organizational structures of units under the General Department of Taxation
complies with the Finance Minister’s management decentralization.
Article 4.- Legal person status of tax administration authorities
1. The General Department of Taxation has the legal person status
and may open an account at the State Treasury and use a seal bearing the
national emblem.
2. Provincial Tax
Offices and District Tax Offices have the legal persons status and their own
seals and may open accounts at the State Treasury.
3. Tax officials are provided with uniforms, insignia,
badges, number signs and working facilities under the Prime Minister’s
regulations.
Article 5.- Leadership of the General Department of Taxation
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2. The appointment,
relief from office or dismissal of leaders of the General Department of
Taxation complies with the Government’s regulations.
3. The General Director of Taxation is answerable to the
Minister of Finance for all activities of the General Department of Taxation.
Deputy general directors of the General Department of Taxation are accountable
before the General Director of Taxation for their assigned working domains.
Article 6.- Responsibilities of local tax administration authorities
before People’s Committees at all levels and organizations and individuals
1. Local tax administration authorities shall report to
People’s Committees at the same level on guidelines and measures to enhance tax
administration and on tax revenue estimation; closely coordinate with financial
agencies at the same level and other agencies in administering taxes and
supplying information and data related to local budget management.
2. Within the ambit of
their authorities defined by law, People’s Committees at all levels shall
coordinate with one another in directing, inspecting, and creating conditions
for tax administration agencies in their localities to implement tax policies
and laws; direct relevant functional agencies to coordinate with tax
administration agencies in organizing tax administration in their localities.
3. Local tax administration authorities shall coordinate
with organizations and individuals in localities in implementing the tax law
according to law.
Article 7.- Payrolls
1. The administrative payroll of the General Department of
Taxation shall be decided by the Minister of Finance within the total
administrative payroll of the Ministry of Finance.
2. The non-business payroll of the General Department of
Taxation shall be decided by the Minister of Finance in accordance with law.
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1. This Decision takes
effect 15 days after its publication in “CONG BAO” and replaces the Prime
Minister’s Decision No. 218/2003/QD-TTg of October 28, 2003, defining the
functions, tasks, authorities and organizational structure of the General
Department of Taxation under the Ministry of Finance.
2. The functions, tasks, authorities and responsibilities
newly added under the Law on Tax Administration apply from July 1, 2007.
Article 9.- Implementation responsibility
Ministers, heads of ministerial-level agencies, heads of
government-attached agencies, presidents of provincial/municipal People’s
Committees, and the General Director of Taxation shall implement this Decision.
PRIME MINISTER
Nguyen Tan Dung