Decision 2589/QD-BTC 2021 new, replaced, abolished administrative procedures in tax administration sector

DECISION

On publishing new, replaced, abolished administrative procedures in the tax administration sector under state management of the Ministry of Finance

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THE MINISTER OF FINANCE

Pursuant to the Law on Tax Administration dated June 13, 2019;

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

Pursuant to the Government’s Decree No. 63/2010/ND-CP dated June 8, 2010, on controlling administrative procedures; the Government’s Decree No. 48/2013/ND-CP dated May 14, 2013, amending and supplementing a number of articles of the Decrees concerning control of administrative procedures; the Government’s Decree No. 92/2017/ND-CP dated August 7, 2017, amending and supplementing a number of articles of the decrees concerning control of administrative procedures;

Pursuant to the Government’s Decree No. 45/2020/ND-CP dated April 08, 2020, on performance of administrative procedures in the electronic environment;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government Office’s Circular No. 02/2017/TT-VPCP dated October 31, 2017, guidelines on control of administrative procedures;

Pursuant to the Ministry of Finance’s Circular No. 105/2020/TT-BTC dated December 03, 2020, providing guidance on tax registration;

Pursuant to the Ministry of Finance’s Circular No. 19/2021/TT-BTC dated March 18, 2021, guiding tax-related e-transactions;

At the proposal of Director General of Taxation and Chief of the Ministry of Finance Office.

DECIDES:

Article 1. To publish together with this Decision 66 (sixty-six) administrative procedures in the tax administration sector under state management of the Ministry of Finance (details in the attached Appendix), including 02 new administrative procedures; 42 replaced administrative procedures and 22 abolished administrative procedures.

Article 2. This Decision takes effect on the date of its signing, and amends, supplements the Ministry of Finance’s Decision No. 1500/QD-BTC dated June 30, 2016, on publishing standardized administrative procedures in the tax administration sector under state management of the Ministry of Finance.

Article 3. The Chief of the Ministry Office, the Director of the Department of Legal Affairs of the Ministry of Finance, the Director General of Taxation, the Director of the Department of Financial Informatics and Statistics, and heads of relevant units shall implement this Decision./.

* All Appendices are not translated herein.