Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister on defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance

DECISION

Defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the November 29, 2006 Law on Tax Administration; the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration; and the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 123/2016/ND-CP of September 1, 2016, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Minister of Finance;

The Prime Minister promulgates the Decision defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance.

Article 1. Position and functions

1. The General Department of Taxation is an organization 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 organize tax administration 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 competent authorities 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, programs of action, schemes, and important projects on tax administration; annual tax-revenue estimates in accordance with the Law on the State Budget.

2. To submit to the Minister of Finance for consideration and decision:

a/ Draft circulars and other documents in the sectors under its management;

b/ Its annual operation plans.

3. To promulgate documents on professional instructions, operational processes, internal normative documents and documents for specific application within the scope of its management.

4. To organize the implementation of legal documents, strategies, plans, programs, projects and schemes under its management after they are promulgated or approved by competent authorities.

5. To conduct law dissemination and education in the fields under its management.

6. To conduct tax administration in accordance with law:

a/ Guiding and explaining tax policies of the State; providing support for taxpayers to fulfill the tax payment obligation in accordance with law;

b/ Guiding, directing, examining, supervising and implementing the operational processes of tax registration, issuance of tax identification numbers, tax declaration, calculation, payment, refund, deduction and withholding, tax exemption, remission of tax arrears and fines, and other relevant operations.

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