Decision No. 115/2009/QD-TTg dated September 28, 2009, of the Prime Minister defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance

THE PRIME MINISTER

Decision No. 115/2009/QD-TTg of September 28, 2009, 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.

Article 2. Tasks and powers

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.

4. To organize the implementation of legal documents, strategies, master plans, plans, programs, projects and schemes on tax administration after they are promulgated or approved by competent authorities.

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.

14. To compile dossiers proposing the prosecution of violators of the tax law; to publicly announce on the mass media violators of the tax law.

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.

Article 3. Organizational structure

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;

h/ The Department for Propagation and Taxpayer Assistance;

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 non-business ones.

2. Local Tax Departments:

a/ Tax Departments of provinces and centrally run cities (collectively referred to as provincial-level Tax Departments) under the General Department of Taxation;

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.

2. To annul the Prime Minister’s Decision No. 76/2007/QD-TTg of May 28, 2007, defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance.

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