Decision No. 76/2007/QD-TTg dated May 28, 2007 of the Prime Minister defining the functions, tasks, authorities and organizational structure of the General Department of Taxation under the Ministry of Finance

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

The General Department of Taxation shall perform the tasks, authorities and responsibilities provided for by the Law on Tax Administration, tax laws and relevant laws, and the following specific tasks, authorities and responsibilities:

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;

6. To support taxpayers in performing their tax liability in accordance with laws;

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;

16. To assess taxes, handle tax-related administrative violations and recover taxes; to undertake tax debt enforcement measures following administrative decisions in order to collect tax arrears and fines for tax-related administrative violations;

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:

a/ The General Director-assisting apparatus, consisting of:

- 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;

- The Tax Revenue Forecasting Department;

- 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;

- The Tax Magazine.

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

1. The General Department of Taxation has the Director General and deputy general directors.

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.

Article 8.- Implementation effect

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.