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THE
PRIME MINISTER
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
115/2009/QD-TTg
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Hanoi,
September 28, 2009
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DECISION
DEFINING
THE FUNCTIONS, TASKS, POWERS 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. 178/2007/ND-CP of December 3, 2007,
defining the functions, tasks, powers and organizational structures of
ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
At the proposal of the Minister of Finance,
DECIDES:
Article 1. Position and
functions
1. The General Department of
Taxation is an agency under the Ministry of Finance and functions to advise and
assist the Minister of Finance in performing the state management of domestic
revenues nationwide, including taxes, charges and fees and other state budget
revenues (below collectively referred to as taxes), and to manage taxation in
accordance with law.
2. The General Department of
Taxation has the legal entity status, a seal bearing the national emblem, State
Treasury accounts and headquarters in Hanoi city.
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The General Department of
Taxation has the following tasks and powers:
1. To submit to the Minister of
Finance for further submission to the Government or the Prime Minister for
consideration and decision:
a/ Draft laws and resolutions of
the National Assembly; draft ordinances and resolutions of the National
Assembly Standing Committee; draft decrees of the Government and draft
decisions of the Prime Minister on tax administration;
b/ Strategies, master plans,
national target programs and important programs of action, schemes and projects
on tax administration;
c/ Annual tax-revenue estimates
in accordance with the State Budget Law.
2. To submit to the Minister of
Finance for consideration and decision:
a/ Draft circulars and other
documents on tax administration;
b/ Annual operation plans of the
tax sector.
3. To promulgate documents
providing professional guidance, internal normative documents and documents for
specific application within the scope of its management.
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5. To propagate, disseminate,
and educate about, the tax law.
6. To guide and explain tax
policies of the State; to provide support for taxpayers to fulfill the tax
payment obligation in accordance with law.
7. To guide, direct, examine,
supervise and implement the operational processes of tax registration, issuance
of tax identification numbers, tax declaration, calculation, payment, refund,
exemption and reduction, and remission of tax arrears and fines; the
operational process of tax accounting, and other relevant operations.
8. To decide on or submit to
competent authorities for decision tax exemption, reduction or refund,
extension of the time limit for submission of tax declaration dossiers,
extension of the time limit for tax payment, or remission of tax arrears or
fines.
9. To pay compensation to
taxpayers; to keep confidential taxpayers' information; to certify under law
taxpayers' fulfillment of the tax obligation upon request.
10. To inspect taxpayers'
payable tax amounts at the request of competent state agencies.
11. To request taxpayers to
supply accounting books, invoices, documents and other dossiers related to tax
calculation and payment; to request credit institutions and other concerned
organizations and individuals to supply documents to and coordinate with tax
agencies in tax administration work.
12. To authorize agencies and
organizations to directly collect certain taxes in accordance with law.
13. To assess and
retrospectively collect taxes; to apply coercive measures to execute
tax-related administrative decisions for collecting tax arrears or fines for
tax-related administrative violations.
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15. To enter into international
cooperation on tax as assigned or decentralized by the Minister of Finance and
under law.
16. To manage and apply
information technology to the tax sector's operation; to modernize material and
technical foundations of the tax sector.
17. To manage information on
taxpayers; to establish databases on taxpayers; to comply with regulations on tax
statistics and financial statements.
18. To conduct inspection and
examination and settle complaints and denunciations; to handle according to its
competence or propose to competent authorities for handling under law
violations of the tax law; to prevent and fight corruption and negative
practices, practice thrift and combat waste in the use of assigned assets and
allocated funds in accordance with law.
19. To manage its organizational
apparatus and payroll; to implement the salary regime and regulations and
policies on preferential treatment, emulation and commendation, disciplining,
training and retraining of cadres, civil servants and employees under its
management as decentralized by the Minister of Finance and under law.
20. To carry out administrative
reform according to the objectives and contents of the administrative reform
program approved by the Minister of Finance.
21. To organize and manage the
tax sector's emulation and commendation of tax agencies, taxpayers and other
organizations and individuals that record outstanding achievements in tax
administration work and the performance of tax obligations towards the state
budget in accordance with law.
22. To manage and archive tax
dossiers, documents and forms and manage allocated funds and assigned assets;
to implement the finance and payroll management mechanism under regulations of
competent agencies.
23. To perform other tasks and
exercise other powers as assigned by the Minister of Finance and under law.
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The General Department of
Taxation is organized into a hierarchical system from the central to local
level according to administrative units, ensuring adherence to the principle of
centralism and uniformity.
1. The General Department of
Taxation at the central level:
a/ The Policy Department;
b/ The Department of Legal
Affairs;
c/ The Department for Tax
Revenue Estimation;
d/ The Tax Declaration and
Accounting Department;
e/ The Department for Management
of Debts and Coercive Collection of Tax Arrears;
f/ The Department for Personal
Income Tax Administration;
g/ The Department for Tax
Administration at Large Enterprises;
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i/ The International Cooperation
Department;
j/ The Internal Examination
Department;
k/ The Organization and
Personnel Department;
l/ The Finance-Administration
Department;
m/ The Office (with its
representative division in Ho Chi Minh City);
n/ The Inspectorate;
o/ The Information Technology
Department: p/ The Tax School; q/ The Tax Magazine.
Organizations defined at Points
a through o. Clause 1 of this Article are administrative units assisting the
General Director of Taxation in performing the state management function;
organizations defined at Points p and q are nonbusiness ones.
2. Local Tax Departments:
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b/ Tax Departments of rural districts,
urban districts, towns and provincial cities (collectively referred to as
district-level Tax Departments) under provincial-level Tax Departments.
Provincial- and district-level
Tax Departments have the legal entity status, seals, and State Treasury
accounts in accordance with law.
3. The Minister of Finance shall
define the functions, tasks, powers and organizational structure of units under
the General Department of Taxation.
Article 4. Leadership
1. The General Department of
Taxation has the General Director and no more than 3 deputy general directors.
2. The General Director and
deputy general directors of the General Department of Taxation shall be
appointed, relieved from duty and dismissed by the Minister of Finance under
law.
3. The General Director is the
head of the General Department of Taxation who is answerable before the
Minister of Finance and law for all activities of the General Department of
Taxation. Deputy directors are answerable before the General Director and law
for their assigned working domains.
Article 5. Effect and
implementation responsibility
1. This Decision takes effect on
November 15, 2009.
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3. The number of deputy general
directors of the General Department of Taxation complies with the Prime
Minister's current regulations pending the Prime Minister's issuance of another
decision.
4. The Minister of Finance,
other ministers, heads of ministerial-level agencies, heads of
government-attached agencies, chairpersons of provincial-level People's
Committees, and the General Director of Taxation shall implement this Decision.-
PRIME
MINISTER
Nguyen Tan Dung