THEPRIME MINISTER | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 41/2018/QD-TTg | | Hanoi, September 25, 2018 |
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.
c/ Deciding on, or submitting to competent authorities for decision, tax exemption, reduction and refund, extension of time limits or deadlines for submission of tax declaration dossiers, extension of time limits or deadlines for tax payment, or remission of tax arrears or fines.
d/ Paying compensation to taxpayers; keeping confidential taxpayers’ information; certifying taxpayers’ fulfillment of the tax obligation upon request in accordance with law.
dd/ Conducting appraisal so as to assess taxpayers’ payable tax amounts at the request of competent state agencies.
e/ Authorizing agencies and organizations to directly collect certain taxes in accordance with law.
7. To take professional measures for risk management in tax administration.
8. To apply administrative measures to ensure the enforcement of the tax law:
a/ Requesting taxpayers to provide account books, invoices, documents and other dossiers relating to tax calculation and payment; requesting credit institutions and other related organizations and individuals to provide documents to and coordinate with tax agencies in tax administration work;
b/ Assessing and retrospectively collecting taxes; applying coercive measures to execute tax-related administrative decisions for collecting tax arrears or fines for tax-related administrative violations.
9. To compile dossiers proposing the prosecution of violators of the tax law; to publicly announce on the mass media violators of the tax law.
10. To conduct tax-related inspection; to examine and settle complaints and denunciations; to handle according to its competence or propose competent authorities to handle 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.
l1. To develop, use and manage application software, national tax databases, and information technology infrastructure to meet requirements of tax administration’s modernization, internal control and provision of electronic services to taxpayers.
12. To make tax accounting and statistics and comply with the financial reporting regime under regulations.
13. To enter into international cooperation in the field of tax as assigned or decentralized by the Minister of Finance and under law.
14. To manage its organizational apparatus and payroll; to implement the wage regime as well as other regimes and policies on preferential treatment, training, retraining, emulation, commendation and disciplining toward civil servants, public employees and employees under its management as decentralized by the Minister of Finance and under law.
15. To organize the tax sector’s emulation and commendation of 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.
16. To manage funds allocated from the state budget and assigned assets; to archive tax dossiers, documents and prints in accordance with law; to implement the finance and payroll management mechanism under regulations of competent agencies.
17. To carry out administrative reform according to the objectives and contents of the administrative reform program approved by the Minister of Finance.
18. 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, adhering to the principle of centralism and uniformity.
1. The General Department of Taxation at the central level:
a/ The Policy Department;
b/ The Legal Affairs Department;
c/ The Department for Tax Revenue Estimation;
d/ The Department for Propagation and Taxpayer Assistance;
dd/ The Tax Declaration and Accounting Department;
e/ The Department for Management of Debts and Coercive Collection of Tax Arrears;
g/ The Department for Tax Inspection and Examination;
h/ The Department for Tax Administration at Large Enterprises;
i/ The Department for Tax Administration at Small- and Medium-Sized Enterprises and for Business Households and Individuals;
k/ The International Cooperation Department;
l/ The Internal Examination Department;
m/ The Organization and Personnel Department;
n/ The Finance-Administration Department;
o/ The Office;
p/ The Information Technology Department;
q/ The Tax School;
r/ The Tax Magazine.
The units referred to at Points a thru p, Clause 1 of this Article are administrative organizations assisting the General Director of Taxation in performing the state management function; and the organizations referred to at Points q and r, Clause 1 of this Article are non-business units.
The office may have 4 divisions, and the Information Technology Department, 6.
2. Local Tax Departments:
a/ Tax Departments in provinces and centrally run cities, to be organized based on administrative units (collectively referred to as provincial-level Tax Departments), are attached directly to the General Department of Taxation.
Hanoi Tax Department and Ho Chi Minh City Tax Department each may have at most 11 divisions performing the advisory function and tax administration function and at most 10 examination-inspection divisions.
A provincial-level Tax Department having an amount of tax collections of VND 2,500 billion or more per year (excluding collections from land and crude oil) or managing 2,000 enterprises or more (except Hanoi Tax Department and Ho Chi Minh City Tax Department) may have at most 9 divisions performing the advisory function and tax administration function and at most 5 examination-inspection divisions.
A provincial-level Tax Department having an amount of tax collections of below VND 2,500 billion per year (excluding collections from land and crude oil) or managing below 2,000 enterprises may have at most 8 divisions performing the advisory function and tax administration function and at most 1 examination-inspection division.
b/ Tax Departments of rural districts, urban districts, towns and provincial cities and regional Tax Departments (collectively referred to as district-level Tax Departments) are directly attached to 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 structures of units at the General Department of Taxation; the number of divisions of a provincial-level Tax Department in conformity with the size and objects under its management, ensuring accomplishment of tasks and streamlined apparatus.
Article 4.Leadership
1. The General Department of Taxation has the General Director and at most 4 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 in accordance with 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, 2018, and replaces the Prime Minister’s Decision No. 115/2009QD-TTg of September 28, 2009, defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance.
2. The Minister of Finance shall:
a/ Merge the Tax School into the Institute of Financial Training before 2025.
b/ Rearrange district-level Tax Departments, ensuring that by the end of 2020, there will be 420 district-level Tax Departments.
c/ Review and rearrange units under the General Department of Taxation, provincial-level Tax Departments, ensuring streamlined apparatus and personnel downsizing under the Communist Party’s Resolutions and the Government’s Action Program to implement the Resolution of the 6thplenum of the XIIthCentral Committee of the Communist Party of Vietnam.
3. 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 XUAN PHUC
Vietnamese
Decision 41/2018/QĐ-TTg DOC (Word)
Decision 41/2018/QĐ-TTg PDF (Original)
