DECISION functions, tasks, powers and organizational structure of the General Directorate of the tax Ministry of finance _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the PRIME MINISTER pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on tax administration of 29 November 2006;
Pursuant to Decree No. 178/2007/ND-CP dated 3 December 2007 of the Government functions, tasks, powers and organizational structure of ministries, ministerial agencies;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Considering the recommendation of the Minister of finance, DECIDES: 1. The position and function 1. The tax administration is the Agency directly under the Ministry of finance, staff functions, help the Minister of finance to manage the State of the domestic revenues within the country, including: taxes, fees and other revenues of the State budget (hereinafter referred to as the tax); tax management organization in accordance with the law.
2. The General Department of Taxation has a legal personality, the seals have a coat, a separate account in the State Treasury and the headquarters in the city of Hanoi.
Article 2. Duties and powers Of taxation to perform the task, the following rights: 1. The Minister of finance to the Government, the prime consideration. decision: a) The Bills, draft resolutions of the National Assembly; project Ordinance, resolution of the Standing Committee of the National Assembly; draft decree of the Government, the draft decision of the Prime Minister on tax management;
b) strategy, planning, national target program, the program of action, project, an important project about tax management;
c) estimation of annual tax revenue under the provisions of the law on the State budget.
2. The Minister of finance review, decision: a) the draft circular and other texts about tax management;
b) annual work plans of the industry tax.
3. Issued guidance documents, professional expertise, internal normative documents, in particular documents the scope of Management Of tax.
4. Implementation of the legal text, strategy, planning, plan, program, project, project management of taxes after being issued by the authorized or approved.
5. Advocacy, dissemination, education and tax legislation.
6. Organization of the guide explains the tax policy of the State; organizations supporting the taxpayer service tax under the provisions of the law.
7. Guidance, direction, inspection, monitoring and implementation business processes on tax registration, tax code, tax declaration, tax, tax, tax refund, tax exemption, tax debt relief, fine; business processes on tax accounting and other related services.
8. The decision or the decision by the authorized tax free, tax breaks, tax refund, extend the time limit for filing the tax return, tax filing deadline extension, delete the tax debt, the tax fine money.
9. Compensation for taxpayers; confidential information of the taxpayer; confirm the implementation of tax obligations of taxpayers when have propose according to the provisions of the law.
10. Assessment to determine the tax of the taxpayer at the request of the competent State bodies.
11. Ask taxpayers to provide accounting books, invoices, vouchers and records other documents related to tax calculation and payment; ask credit institutions, organizations and individuals to provide relevant documentation and coordination with tax authorities in tax management.
12. the mandate for the Agency, held directly collecting some taxes under the provisions of the law.
13. Assign tax, tax collection; implementing coercive measures to enforce the decision of the tax administration to collect the tax debt, tax administrative infringement fines.
14. Making recommendations to prosecute organizations and individuals in violation of tax legislation; public announcement on the mass media the violations of tax laws.
15. Implementation of international cooperation in the field of taxation according to the assignment, the hierarchy of the Minister of finance and the rule of law.
16. The governing body, the application of information technology in the work of the tax sector; modernization of the technical infrastructure of the tax industry.
17. Governing information on taxpayers; build data system information on taxpayers; perform tax statistics and financial reporting regime under the rules.
18. Inspection, testing, solving complaints, accusations; processed under the authority or the authorized petitions processed under the provisions of the law for violations of tax legislation; Prevention of corruption, negative and savings practices, against waste in the use of the assets, funding is allocated in accordance with the law.
19. organization management, payroll; implementation of salary mode and the mode of remuneration policies, emulating reward, discipline, training, training for public servants in the scope of Management Of taxation according to the hierarchy of the Minister of finance and the rule of law.
20. the implementation of administrative reform under the aim and the content of administrative reform was the Minister of finance for approval.
21. Organization and management task to emulate-rewarded by tax departments for tax authorities, taxpayers, institutions, and individuals have outstanding achievements in tax management Executive and tax obligations with the State budget according to the provisions of the law.
22. Management, retention of records, documents, prints, and tax expense, asset; perform financial management and staffing according to regulations of the competent authorities.
23. the implementation of the tasks of other powers, by the Minister of finance and pursuant to law.
Article 3. Organizational structure Of Tax Bureau is organized into vertical system from central to local government units, by ensuring the principle focus.
1. The tax administration agency in Central: a) Service policy;
b) Legal Services;
c) Service tax revenue estimation;
d) declare and Tax Accounting Services;
Debt Management Service) and coercive tax debt;
e) Service manages the personal income tax;
g) large business tax management;
h) propaganda-assisted taxpayers;
I) international cooperation;
k) Service internal inspection;
l) Service personnel;
m) Service Member service-management;
n) Office (representative in Ho Chi Minh City);
o) Inspector;
p) Directorate of information technology;
q) tax professional school;
r) journal.
The regulatory from point a to point p account 1 this is the administrative organization that helps General Director perform state management functions; the organization specified in point q and r is the point of his career.
2. The tax authorities in the local: a) Taxation in the province, central cities (known collectively as the provincial tax office) under the General Department of Taxation;
b) Tax Bureau in the district, the County, towns and cities in the province (collectively the genus-level tax office) under the provincial Tax Bureau.
Provincial Tax Bureau, Tax Bureau district level have legal personality, its own stamp, opened the account in the State Treasury pursuant to the provisions of the law.
3. Minister of finance functions, tasks, powers and organizational structure of the Division Of taxation.
Article 4. Leadership 1. The General Department of Taxation has the General Department Chief and Deputy Bureau Chief 3 does too.
2. General Director, Deputy General Director of tax by the Minister of Finance appointed, dismissal and resignation according to the provisions of the law.
3. the General Director is the Head Of the tax Bureau, responsible to the Minister of finance and the law on the overall operation of the General Department of taxation. The Deputy Minister responsible to the General Director and the law on the areas of work are assigned charge.
Article 5. The effect and enforcement responsibilities 1. This decision has effect as from November 15, 2009.
2. Annuls decision No 76/2007/QD-TTg dated 28 May 2007 from the Prime Minister about the functions, duties, powers and organizational structure of the General Directorate of the tax Ministry of finance.
3. The number of Deputy Chief of the General Department of taxation was implemented according to the current rules of the Prime until Prime Minister have decided otherwise.
4. The Minister of finance, the Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, and General Director of the tax Bureau is responsible for the implementation of this decision.