The DECISION of the GENERAL DIRECTOR of the TAX BUREAU Of issuing work regulation of the General Directorate of Taxation _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL DIRECTOR of TAX-based decision 218/2003/QD-TTg dated 28/10/2003 the Prime Minister's functions, tasks, powers and organizational structure of the General Directorate of the tax Ministry of finance;
-Basing the decision 194/2003/QD-BTC dated November 14, 2003 by the Minister of Finance shall prescribe the duties, powers and structure of the Board and the Office of the Department of taxation;
-Pursuant to decision 3526/QD-BTC dated November 19, 2003 by the Minister of Finance issued regulations of work of the Ministry of finance;
According to the recommendation of the Chief of the General Department of taxation.
Article 1: DECISION attached to this decision the working regulation of the General Directorate of taxes.
Article 2: the decision has effect from the date of signing and the replacement text of 137TCT/TCCB on November 8, 1990 prescribe the working mode of temporary Tones of taxation.
Article 3: Mr. (Ms.), head Chief of the unit and the equivalent of the Tax Bureau is responsible for the implementation of this decision.

 



KT/Deputy FINANCE MINISTER (signed) Vu Van Ninh WORKING REGULATION of the GENERAL DIRECTORATE of TAXATION (attached to the decision number 1508 TCT/QD-VP on October 13, 2004 by the General Director of the tax Bureau) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ chapter I principles, SCOPE and WORK RELATIONS article 1: working principle of Tax Administration 1/solve the right job duties , authority and scope of responsibility, subordinate to compliance level above; the upper level does not make the work of subordinates and vice versa.
2/Each the only person in charge and responsible leadership, General Department, head of Department, head of the unit, directly under the General Directorate was assigned to the primary responsibility of the work assigned.
3/compliance with the order and the procedures and work time as prescribed by the law, the program plans the work of the Ministry of finance and the General Department of taxation; at the same time implementing administrative reform of tax administration to ensure timely and effective service.
4/ensure the coordination, the exchange of information when solving work and in all activities according to the functions and powers of each Department, unit and individual is regulated.
5/ensure democracy, focus, maintain solidarity in the whole industry and Tax Administration in order to promote the full leadership of the party, the strength of the institutional masses to the same leadership collective Of the Department, the unit, directly under the General Directorate performs well the political mission assigned.
Article 2: scope and how to tackle the job of General Director.
1/the scope of work of the General Director.
1.1. General Director leadership and comprehensive responsible taxation within the whole industry; leadership and Executive direct all activities of the tax administration agency.
1.2. General Director assigned the Deputy General Director in charge of the work of the tax sector; appointed a Deputy Head of a permanent mission to solve the job when General Director is absent.
2/General Director solves the following problem: 2.1. The problems about Tax reform strategy; strategy development, planning, long term plan, annual and five years of Tax industry.
2.2. The laws, ordinances, decrees, circulars relating to tax policy and tax administration by the General Department of taxation chaired drafting as assigned by the Minister of finance.
2.3. Estimating tax revenues every year, the number of revenue allocation scheme for local (including estimated currency adjusted, if any); Report the results of the estimation of State budget revenue quarterly, annually as prescribed by the Minister of finance and the State.
2.4. measures to implement annual tax revenue estimation and the focus of tax duties.
 2.5. The problem of the cost of the stock and allocation of funding for provincial Tax Bureau, city by decision of the Prime Minister and the Minister of finance.
  2.6. Directs the implementation of the programme of administrative reform, tax modernization program of the General Department of taxation.
2.7. the quarterly work programme and of the General Department of taxation.
2.8. The organization of the Conference Committee, preliminary work on the first 6 months, summarizing the work of the year, the Conference Awards-emulation of the tax sector; the Conference dialogue with enterprises and commendation Conference of organizations and individuals to make tax obligations in the country.
2.9. field assignment work for the Deputy General Director of the tax Bureau.
2.10. The adjustment problems, revisions, additional functions, mission, organizational structure of Tax Administration;
 2.11. Decisions undertakings, oriented on training for civil servants of the tax sector, 2.12. The decision of appointment, dismissal, maneuver, rotation, raising salaries, recruitment, transfer quota arrangements, reward, or discipline for officials and civil servants of the tax administration agency and tax according to the hierarchy of the Minister of finance and the rule of law.
2.13. Planning cadres for the titles in an hierarchy management.
2.14. Election officers, public servants travel, studying abroad; confirm the procedures for officials and civil servants to go overseas to resolve private according to the hierarchy of the Minister of finance.
3/how the work of the General Director.
3.1. Before deciding on the matter from 2.1 to 2.10 stated in point 2 General Director collective discussions with Directorate leaders and the heads of the units involved. Other issues General Director deems it necessary, the collective table before the decision or The resolution in accordance with the law.
 3.2. Before deciding the planning, appointment, appointment, rotation for vice leader and equivalent or over in the tax administration agency, General Director of Exchange discussion with the leadership collective Of the Department, head of Organization Department of the Party Committee of the Commission and the Agency Of tax. The assessment of own public officials annually for the aforementioned leadership titles; consider the essential reduction of payroll for public officials in the Agency Directorate must have additional Union Chairman.
3.3. The following issue when General Director addressed necessarily to base proposed by the Council under the provisions of the law:-rewarded for teams and individuals in and outside the industry tax.
  -Discipline for officials and civil servants.
  -Recruitment of public servants.
  -Lift the quota transfer, wage level, grade public servants.
  3.4. General Director signed the draft Ministerial text of laws, ordinances, decrees and the content of the text within the aforesaid resolution; the decision about the Organization, according to the hierarchy of the Minister of finance; Writing answers for ministries, central agencies, local business problems in functions of Tax Administration. Reported The suspension of the enforcement of the regulations of the Ministry, ministerial-level agencies, PROVINCIAL PEOPLE'S COMMITTEE and Chairman of the central cities as opposed to the legal text of the State, the Ministry of finance in the area of taxation.
Article 3. The scope of work and the relationship between the Deputy Bureau Chief.
1/The Deputy Bureau Chief was General Director assigned to solve the work according to the principle:

1.1. Each Deputy Minister was assigned to take charge of some of the field work, directed to some activities and units Of the Department and track the activity of a number of local tax Bureau and responsible to the General Director. Depending on the operating requirements each time, General Director may adjust the assignment between the Deputy Bureau Chief.
1.2. The Deputy Minister used the powers of the General Director to steer implementation, work in the fields of the work assigned and responsible to the General Director on his decisions.
1.3. the Deputy Director of proactive work is assigned, if relevant to the field of Deputy General Director in charge shall other actively collaborated to solve. The case has a problem should please the opinion of General Director Vice General Director or between still different opinions then reported General Director decision.
1.4. General Director responsible for the decision of the Deputy Minister performing the tasks assigned to the General Director;
2/In the scope of work is assigned, the Deputy Head of mission and authority: 2.1. The Steering Board and the unit was assigned to take charge of building the project, legal documents, guidance documents, policies, implement tax regimes;
2.2. implementing organizations, urge, check the implementation of the policies in the field of tax, charge; findings suggest these issues need additional amendments on policy, operating mechanisms, tax management;
2.3. Please report the opinion Of the Chief Directorate on policy issues, the tax regime have complex content or other important matters;
2.4. Resolve specific issues arise daily in the scope of the task, the field is assigned or other issues under the direction of the General Director;
2.5. Register instead of General Director of the text under the authority of General Director within the areas of General Director in charge of the assignment.
3/Deputy Minister in addition to the tasks mentioned in point 2, article 3 also do the following tasks:-on behalf of the Director General addressed the work of the General Director when absent;
-Tackling the job of Deputy General Director Vice General Director of the other when it is absent.
The tax administration office is responsible for organizing the information in a timely manner the results and progress of the work of each deputy head to General Director and the Deputy Director.
Article 4: scope of work of the head of Department, Office, heads of business units directly under the General Directorate of Taxation (hereinafter referred to as the heads of the units of the General Department of taxation).
1/the scope addressed the work of the heads of the units.
1.1. The Heads of the unit actively organize implementation and responsible for the resolution of the work function, tasks; the Organization implemented the task (that was The leader, the leader Of the Bureau concluded, assigning, directing implementation) ensuring the time limit prescribed. Do not turn the work jurisdiction, functions of the unit for unit.
1.2. Joining comments with other units Of the Department of tax and Finance Ministry to handle the problems in the unit's functions and tasks that are related to the unit.
1.3. Reporting and administration leaders to propose ideas to solve new problems arise, the issue beyond the authority;
1.4. Address the regular daily work within the scope of functions and modes, policies;
1.5. When necessary the unit heads directly report the leadership Of the Department in charge or the General Director to ask for comments on issues in his duties, function or suggested ideas for the General work Of taxation and the Ministry of finance;
1.6. The Heads of the units when solving problems in its functions and tasks but are relevant to the functions of other units of the Department of taxation or Finance Ministry, necessarily please opinions of the heads that unit (separate the issues of tax policy, mechanism must necessarily take the opinion of the legal-policy if the jurisdiction of the General Department of taxation; Please opinions of Service Tax policy and legislation if the jurisdiction of the Ministry of Finance).
1.7. The Heads of units are responsible to consult with participants comments according to the deadlines as follows: since the date of the proposed text taking comments: a maximum of 3 working days for the resolution of specific policy mechanisms; 5 working days for participation mechanisms, tax policy;
If the profile of the project incomplete, unclear or complex issues need more time for research, then the unit is consulting has the right to request the host unit to provide additional documents required and agreed upon back in the time limit for reply but must not exceed 7 working days. The case of not taking timely comments limit then considered as agreed with the host unit and is responsible to the General Director of the opinion joined by units or due to delay in engaging comments.
The case for the text required to fold on time or need a meeting to discuss it chaired the Organization proactively invite the relevant unit directly exchange meeting to complete the content administration leaders ensure prescribed time limit. Representatives of the unit was part of the Authority's unit is taking comments. Board Member-responsible administration arranged a meeting of the heads of the units.
1.8. where to deploy the folding work under the direction of leaders of the Ministry of finance and the General Department of taxation, the heads of the unit is right to mobilize staff, overtime, public servants at the same time the Bureau solve the benefits for public servants in accordance with the law.
1.9. The Heads of the units being dispatched officers from deputies went back down in the water content, program, outline the work was the leader Of the Department.
1.10. Heads of unit are addressed to public officers in his unit on 1st vacation management work; vacation from 02 on older officers, public servants must have the application for leave to the heads of units of the leadership Of the Bureau. The Organizing Committee of officials responsible for granting leave for officials and civil servants according to the application for leave was general browsing.
All public officials when there is demand for leave must or unit heads report directly at least 1 day to actively arrange, layout of work accordingly; the event of sudden permission, report to the heads of units over the phone. 
 1.11. The Heads of the unit is responsible for assigning the task to a specific, clear way to simultaneously track, check the implementation of duties of the deputies and civil servants in the unit. According to the tasks to be assigned to deputies, leaders directed the expert or the room (if available) and missions organization responsible to the heads of units of the results that work. The unit is build the working regulation of the unit to suit the functions, tasks and particularities of each individual unit, the leadership Of the Bureau in charge of the cube browser.
1.12. The Heads of the units of the General Department of Taxation were signed admitting command General Director the text within the functions, duties, handling regular work under the regime; specific content as follows:

a. steer urge organizations and individuals in the industry perform work tasks, information reporting regime; provide complete and the records, documents, service metrics for the management of taxes, fees, penalties, (referred to as tax management) and the internal management of the industry.
b. guide the Organization, individuals inside and outside the industry additional taxes, complete the profile procedure or content is missing, or is not clearly related to the implementation of tax obligations and the tax administration issues, manage invoices, vouchers, tax only.
c. Exchange of information between the tax administration with the institutions and individuals in the country under the cooperation program and coordinate the work of the Directorate have been signed. The exchange of the work with the organizations and individuals of State management bodies, business units (not including the content policy guidelines, tax regimes).
d. explain, answer and direct the individual units in the field of tax on tax policy; implement the business processes for tax management and internal management disciplines according to the laws of the State, the Ministry of finance and of the General Department of taxation trưởngTổng.
e. also heads the unit after it is signed the text, type papers as follows: e. 1. The head of the international cooperation Committee signed: dispatch or letter to foreign tax authorities (horizontal agency-level Ban), organizations and individuals, foreign exchange, content, opinions, preparing the work for negotiations, signing of international tax treaties; implementation of programmes, projects, international co-operation related to tariffs and make other affairs, organized and fully prepared for the procedure, as stipulated in the Union. The exchange of information and explanation about the tax according to the provisions of the international treaties on taxation and the other international treaties related to taxes. Verification of income tax payable in Vietnam according to the law on taxes for tax payers according to tax avoidance agreement has been signed twice.
e. 2. Heads of the Organizing Committee-officers signed up: transfer letters of complaints, accusations of units and individuals regarding the assignment of officials, public officials in tax (under the direction of the leadership Of the Department) for the Department of taxation or the Board, in units Of the Bureau to resolve according to the authority. Confirm profile background, title, salary, payroll and other papers relating to the management of officers and civil servants of the tax administration. Sign the leave for officials and civil servants of the tax administration agency after his leadership Of the Bureau.
 e. 3. Finance Committee heads-signed: Administration announced the funding limit for the Tax according to the decision of the Minister of finance and the General Director of the tax Bureau; slip the import, export, according to the General Department of plan assets was browsing; import, export, printing only the tax according to the prescribed regimes; the vote suggested the unit concerned to verify the invoice and invoice verification answer as proposed by organizations and individuals submitted to the tax administration;  browser, confirm the profile construction engineering design based tax according to the hierarchy of the Ministry of Finance (after it had signed the legal design consultancy) e. 4. The heads of the Inspection Committee signed: transfer letters of complaints, accusations of organizations and individuals (no content related to the field of tax) for units outside the industry settled in accordance with the law; transferred to the Department of taxation to solve the complaint message elements about the related content functions, duties and powers of Taxation (in the direction of the leadership Of the Bureau).
 e. 5. Director of information center-statistics is signed: the minutes confirm individual section in the contract of trust by the General Department of taxation has signed; confirm the information, the data related to the management, such as: tax code, tax declaration procedure.
  e. 6. Representative Of the tax Bureau in Ho Chi Minh City (representative); The Director of the Center for professional training tax (referred to as the Centre); Tax journal editor (magazine) and the use of the seal represents, according to the magazine, the central work of each regulation unit was General Director of the tax Bureau issued.
2/the scope of work of the Chief of the General Department of taxation.
2.1. track, urging, General report Of the Director of the establishment and implementation of the work programme Of the Bureau and the Ministry of Finance on the contents relating to taxation; the report reviews the work of the month, quarter, six months, the Directorate's annual and other reports as requested by the General Director;
2.2. Help General Director maintain and review the implementation of the regulation on the work of the General Department of Taxation;
2.3. the Help Of Bureau Chief and head of the Directorate for coordination of activities of the leadership Of the Bureau and other units, subordinated to the General Department of taxation. Do the early relationship between the work Of the Department with the authority, within and outside the sector units;
2.4. The organization verifies the text the General Directorate, the Ministry of finance about the content and the administrative regulations;
2.5. The proposal with the General Director of the problems and obstacles in the process of performing the duties of the unit in the Directorate or the problem of policy advocates need to delivered to the relevant research units, built to meet the actual situation arises;
2.6. Communicate, track and urge the unit made the decision, directive, the conclusions of The leader and the leader of the General Department of taxation;
2.7. Permanent help General Director of emulation, rewarded by Tax departments;
2.8. Solve a number of other specific work under the mandate of the leadership Of the Bureau and General Director;
2.9. the Chief of the General Department of Taxation were signed admitting orders of General Director of the writing: the conclusion or the direction of the leadership Of the Bureau; remind, urging units of the Directorate and the tax sector agencies implement the program of work Of the Department; revised the text signed by the Tax Administration issued administrative error; Transfer of records, documents for the Tax Bureau and the relevant units of the Ministry of finance under the provisions of resolution Of Department of taxation and finance; papers related transactions, including: meeting invitation sent to the Agency, by (level Service, Ban); the paper introduces the work etc.; Signed exemplify, duplicating the text, the document allowed released under the provisions of the law.
3/heads of unit in the Directorate of personal responsibility before the General Director of the whole of the work in his jurisdiction, functions, including when the assignment or authorization for deputies.
4/the scope of work of the Chief in the Ban, units of the Directorate has held.
  4.1. The Chief shall assist the heads of organizational units to fulfill the assigned tasks.
4.2. direct management of officers, civil servants, officers of the room; specific job assignment explicit, consistent with your level, the capacity of each person.
 4.3. The Chief assigned specific tasks for deputies; Deputy head was assigned to undertake certain work blocks and responsible to the Chief about the results of that work.
Responsible to the head of unit heads on the whole of the work in his jurisdiction to function even when already assigned or delegated to the Deputy head.

Article 5: All public servants must strictly comply with the legal provisions of the State, policies, business processes related to the professional tasks assigned; implement strictly the regulations on labour discipline and accountability regime for public servants under the regulation of the Minister of finance and the General Department of Taxation on each assigned work.
CHAPTER II ESTABLISHMENT and IMPLEMENTATION of the WORK PROGRAMME of the BUREAU article 6: The type of work program 1/program the work includes four types: work programme of the year, quarter, month and week of the tax administration.
  1.1. work program consists of 3 parts: part i. General situation assessment the results of the program, the task of the work of the previous year.
 Part II. The general orientation, objectives, mission, major measures during the year.
 Part III. Directory of the project, the policy mode, business processes are built, the expected time limit completes the General Directorate, the Ministry divided each quarter, each month, the unit, the unit involved, including: law, Decree, Ordinance (if any), the decision of the Prime Minister, the circular, a decision of the Minister of finance; the report, the project involves major policy mechanisms, planning, industry development strategy.
 1.2. quarterly work programme consists of 2 parts:-part I general assessment of the situation, the results of the Mission of the previous quarter.
 -Part II. Directory of the project, policy, process, process administration mode sets in you, have divided each month to supplement, adjust to the content correctly, the time of the project to the Ministry in the quarter. The program you work at the same time is used for the program of the first quarter.
1.3. work program may include: directory of the project, the major work tasks the Directorate, the Ministry in March.
1.4. work program consists of three parts: the week-part i. General the great work the focus last week was the Ministry and General Directorate handles, some of the important work of the leadership for the direction, implementation of the remaining tasks of the week need to complete in the next week; Appendix about the work of the General Directorate has processed the previous week.
  -Part II: the content of the duty in the week include the scheme, major emphasis work need to complete during the week.
  -Part III: specific calendar of each Directorate leadership.
2/The independent program, plan the work of the Directorate.
2.1. work program.
 Each year at the latest on 25 October, the Committee, in units Of the Department must submit to the Office the Directorate reports the implementation task of this year's work programme and expected work program the following year. Content of the report and work program of the Unit reviews and builds on the basic functions and tasks assigned.
-Office of the Bureau of the General report, the work of the program Of the Bureau of the leadership Of the Bureau of the slowest browser on October 30 to send The Office on 5 November at the latest.
-After the Conference summarized the work of the Agency's Bureau last year, slow for no more than 5 working days, the Office of the Directorate to perfect the work program Of the official Bureau of registration issued to send Office and other units Of the Department perform.
2.2. you work program-last month of quarter units in the Directorate must evaluate the implementation of programs that you work: stating the work finished, unfinished, cause delay; Review: control your next projects were included in the work programme and consider new issues arose to build the following quarter work program, which divided each month, send to the Office Of the Bureau at the latest on February 18 of the last month of the quarter.
-Office of the General Directorate of the leadership Of the Bureau task program you browser (including tuning program you work later) to post Office on April 20 at the latest last quarter. At the latest within 10 days early, early-you later, the Office Of the Bureau must be notified quarterly work programmes for implementation.
 2.3. work programme of the month.
-Monthly (except for the last month of the quarter the evaluation and programming of work, which combined into the precious work program review) based on the work programme, the unit in the Directorate reviews the implementation of the programme, work on: the complete content; the content is not yet complete; the project implementation is still slow and causes; Review: control schemes of next month has scored in the work programme and consider new issues arose to build the program, after work; submitted to the Office Of the Bureau before the date of March 28. At the latest after 2 days of the meeting, Committee, Office Of the Bureau should inform the work program, to other units Of the Department;
2.4. work-week program based on the work programme, the Directorate offices weekly, proactive work week program includes the scheme, the central task was completed during the week and work program next week, send The Office at the latest at the end of the day Thursday.
The work program, and you, the idea of the unit must seek the opinion of Deputy General Director in charge of the block before the Office sent to the Directorate General of public affairs program Of the Department.
2.6. The sequence expected the program to build up the law, ordinances, resolutions, decrees made in accordance with the law promulgated legal documents and decision No. 1332/QD-BTC dated 28/4/2004 promulgated Regulation drafting, issuing and checking the legal text of the Ministry of finance. 
2.7. The work programme adjustment is made on the basis of the operating direction of The leader, the leader Of the Bureau and the proposal of the unit in the Directorate. Case of other units Of the Department require adjustment or the Office Of the Department found it necessary to adjust the Office of Directorate General Director reports considered, decided and announced in time for the leadership Of the Department and heads of unit in the Directorate said and done;
2.8. The Office of the Directorate is the focal point of program management General Directorate, which is responsible for the General Staff General Director in General, construction, adjustment and implementation the program guaranteed work consistent with the requirements of the operating direction of the leadership of the Ministry of finance and the leader Of the tax Bureau.
The Office of the Directorate must often coordinate with the Office of the Department and agencies, related to the construction, to ensure the feasibility of the work programme of the General Department of taxation.
Article 7: the General Department procedures, the Ministry addressed the work unit 1, presiding over the drafting of the text.
 1.1. the General Department, the dispatch by the heads of units or authorize led deputies signed the leadership Of the Bureau to resolve according to assigned tasks and jurisdiction, the scope of resolution Of Department; cases under the jurisdiction of the Ministry of finance must accompany your votes to the leadership Of the Bureau signed the order.
  1.2. in the content or administration leaders, the issues related to the functions of the other units must have the official opinion in writing of the authority, or to have the minutes of the meeting stating the opinion of the unit involved in the case of consultation in the form of organization of the meeting. Particularly for the scheme, the legal texts (Decree of the Government, the Prime Minister's decision, circular, circular, a decision of the Minister) before submission to the opinion of the Evaluation Service legislation the Ministry of finance.

1.3. With respect to the issue of the leadership of the Ministry, the host must summarize the main content of the project, the various opinions, arguments, the recommendations and the issues that need opinion leaders and organizations plan to deploy after the approved scheme, or legal documents are issued.
Unit heads chaired text editor responsible for the content and improve the full text records prior to submission.
The entire text of the General Directorate, the Ministry must focus on a clue is the Office (Secretariat-General) to examine administrative procedures, review the content to ensure consistent processing between the leaders Of the Bureau; The leader Of the Department not directly receive and browse the writing process straight through the evaluation of Office (except in special cases according to the direction of the General Director) 2/work order process Directorate, the Office of the Ministry Of taxation.
2.1. test procedure: upon receipt of the unit's records, the Office Of the Bureau of the test of the procedure as specified in point 1 above.  The profile case yet to ensure the prescribed conditions, the Directorate offices returned to the unit and stating the reason for the return.
2.2. survey period: within 7 working days (since getting the sheets of the unit until the General Directorate) for those specific problems already have policy mechanisms; no more than 2 working days for complex text; the case of the text that requires the "fold" on time to the Office Of the Bureau to ensure the prescribed time limit;
2.3. for the work related to the field of the work of many of the leaders of the General Directorate, the Office of the Deputy General Director in charge of the unit block of presiding, then process the Deputy Minister concerned, if there are different opinions, the Office of the General Director to consider the decision;
With regard to the content already in the work collective leadership table, your Bureau General Director signed the decision or The resolution according to the authority.
3/responsibility of the leadership Of the Department in the review, addressing the work process.
3.1. Review for comments, stating the problem agree, disagree, and the comments to the next processing direction for each profile.
3.2. With regard to the issue of collective leadership to discuss the General Department for comments, Deputy Director in charge of the review decided to block putting the content issue out the collective opinion of leaders Of the Bureau at the meeting Committee Of the Bureau or the leaders Of the Bureau.
Where necessary to processing regular work, the leader Of the Bureau may meeting with the owners of the project and relevant units, or authorization for Office or unit heads chaired the project meeting with the units concerned and the Directorate Leadership report in writing of the outcome of the meeting.
4, the time limit for processing the text: follow prescribed in point 3 of section II of decision 331TCT/QD-HC on 05/4/2000 of the General Director of the tax Bureau.
The unit has the responsibility to keep abreast of the text has the browser levels to coordinate with the Office follow-up, the urge to text handling the General Directorate, the Ministry, ensuring the time limit prescribed. The case of the leader Of the Bureau in charge of the out of work on long blocks away, the Office actively transfer the text of other administration leaders tackle the particular job; the complex profile or the immature, then wait for the leader of the General Directorate went on to solve.
5/the text issued 5.1. All of the text before the leadership Of the Bureau or The sign, stamp, issued official must have the signature control of unit leaders presided; location of register control is next to an end (.,.) of the text issued by the leadership Of the Bureau; for writing by the leader, heads the unit sign control next to the destination, the leader Of the Bureau signed the control next to the end of the text.
5.2 deadlines issued text: after leading the General Department, The leader was commenting the final decision, the Office Of the Department in collaboration with the host unit complete re-writing the Registrar issued in early deadlines:-for writing by the General Directorate of registration issued : within 1 business day for the text case not corrected; At the latest 2 working days for the text field is corrected.
-For text because the issued: Since getting moved to the tax administration records within 1 business day to leave The process to sign an issued text not corrected; 2 working days for the text must be corrected; as for the legal text after the official signing, within 1 day to the Office Of the Bureau to transfer text files released to The Office as prescribed.
The signed text seal to circulating now in days, at the latest not more than two days; for the text of the "fold" to move immediately according to the prescribed time limit.
6/check the enforcement of the legal text enacted heads the unit responsible for follow-up to check the implementation of the text in the function, the tasks to be assigned to management and reporting Directorate or The report according to common rules.
CHAPTER III COMMITTEE MEETING MODE, Conference, RECEPTION, DOMESTIC and FOREIGN WORKS article 7: Committee meeting mode, conferences, seminars.
1/the Committee leadership Directorate downloads 1.1. Meeting time: Pm Friday each week unless other decisions of the General Director;
1.2. content: General leadership Committee meeting to hear a report on the situation, the results of implementing the mission last week, commenting to handle outstanding issues caused by the Deputy Minister in charge of the collective opinion blocks the leaders Of large work desk and Bureau must resolve in the next week;
1.3. composition: the leadership Of the Department, Chief, head of the Standing Committee of the party and the TCCB-unions. The case away 1/2 of the total leadership Of the Bureau of the Committee session upwards due to the General Director to review the decision. If the related table content of a number of specific units, inviting more of the Head and heads of related Unit attended by the leadership Of the Bureau decision;
1.4 Administration Office is responsible for preparing the content of reports on the situation, plan the work, work the focus should solve. Layout sort records to lead the Bureau to attend, maintaining the regime over the week (except in the case of the leader Of the Bureau to attend other meetings not be absent or travel outside of Ha Noi) and record, announced the conclusion of the General Director.
2/the Committee expand 2.1 monthly. Meeting time within 5 days early may;
2.2. content: reviews review the deployment job in the months ahead, the big things are hardships and obstacles need to handle and the program, the focus of the work plan next month;
2.3. composition: the leadership Of the Department, heads of unit in the Directorate, the party Standing Committee-the Union. The case of the absence of the unit heads must report the General Director or notify the Office know and sent deputies instead of projections; but don't be replaced continuously 2 session of the Committee;
2.4. The Office Of the Bureau is responsible for preparing the content; send the relevant documents to the meeting for leaders Of the Bureau, the head of Department and heads the unit slowly for 1 day before the date of the meeting.
3/6 months, preliminary meeting of the Agency's General Conference, and the whole industry tax.
3.1. Summary the first 6 months, of the Agency's Directorate.
§ time: due to General Director decision.

§ content: assess the results of the program work task 6 months, a year, a measure of the organization implementing the mission, plan the work of the last 6 months, the direction, goals, tasks and solutions in the years to come.
§ components: all public servants in the tax administration agency or by the Directorate for major decisions.
§ prepare documentation: Office of the General Directorate is responsible for preparing the report reviews the situation in six months, the work Of the Bureau, reported the Ministry before meeting at least 5 days and sent the unit in Directorate before meeting at least 2 days.
Head of digital content Research Unit reports, preparation of opinions at the meeting, focusing on implementing the evaluation focus of major General Directorate, with suggestions Of the Bureau and The Executive Director of measures; do not report, listed the work of her unit.
3.2. Conference the whole industry tax.
a. the Conference summarized the work of the year.
-the whole industry conference content: reviews the results of the Mission during the year, the measures implementing the tasks of the coming year focused big things related to the whole industry.
-Ingredients: due to General Director decision.
-The time: around the end of December, due to General Director expected the Finance Minister to decide.
b. the Conference summarized the work of emulation and commendation Conference of organizations and individuals implement the obligation to pay tax to the State budget.
* Organization of the annual Conference of the emulation work combined preliminary work the first 6 months of the whole industry.
  Time: around the end of may or early June due to General Director expected the Finance Minister to decide.
* Periodically from 3 to 5 years commendation Conference of organizations and individuals who made good tax obligations in the country.
Period: within the second quarter of the year to the Conference, led by General Director expected the Finance Minister to decide.
Office of the General Directorate is responsible for preparing the implementation plan to the Conference, it is expected that the content given to the Conference and assigned units to prepare thematic reports or reports (if available); assigning specific tasks to individuals and departments in the Directorate in the course of the Conference or delivered to the local tax Bureau hosted the Conference Of Chief decides.
 The report or reports of the Tax, the units Of the Department and individuals (if any) to the leadership Of the Bureau of the Conference Preview at least 5 days; the overall report to the Conference before the browser at least 7 days. After the Ministry and General Directorate of browser the content of reports, the Office prepared the Conference serve document type according to the decision of the General Director.
 c. cluster briefing Conference, symposium or conference training policies, business processes of the General Department of taxation.
 The units of the Directorate is planning to organize the Conference from the start in the first quarter, the leader of the General Directorate for approval to put on the program of work Of the Department. Before the Conference Committee report must show The cluster content, duration to browser leader.
 The program bases the Symposium, training, professional training has been the leader Of the unit, the Bureau hosted with clues in cooperation with the relevant units to implementation; not shifting work to other units.
  d. meeting of the Board, Division Of taxation: The Ban, units of the Directorate Leadership Committee meeting once a month; Plenary officers, servants of the unit at least once every quarter on the last month's 25 to 30 from you; as for the Ban, which has units in the room, the meeting room each month from August 28-30 months to evaluate the work, or you and the measures taken, task, you then.
  4/the meeting of leaders Of the Bureau for the work in the opinion of the special subject or project.
  4.1. The responsibility of the Office of the Directorate: urging the unit chaired the project of preparing the document, the content of the meeting; send meeting invitation attached documents (if any) or the invitation directly via phone for the related component; documents of the meeting to the leadership Of the Department in charge of previous study blocks at least 1 working day (except in the case of the meeting to the fold to ensure the required time, the documentary will play in meeting); The Office of elected people who attended the meeting record, issued to announce the conclusion of the leadership Of the Bureau at the meeting, follow-up, urging the unit made the conclusion of the leadership Of the Bureau.
  4.2. The responsibility of the project: preparation of full documentation, the content of the meeting according to the notice of the General Office; prepare explanatory comments about the project is assigned. Contact Your service administrator-to meeting room venue layout, the draft invitation meeting material meeting moved to the Office Of the Bureau processed (as defined in point 4.1). After meeting the initiative in collaboration with the relevant unit implementation, full time the conclusion of the leadership Of the Bureau.
4.3. The responsibility of the relevant units: election meeting attendees are invited and ingredients statements of opinion on the relevant issues; in collaboration with the unit of presiding over the implementation of the conclusions of the General Directorate on time quality assurance.
Article 8: meeting, working with agencies, units, organizations and individuals in the country in Tax Administration Agency.
 1/The unit, agency, organization or individual to work with the General Department of taxation must register through the Office to review the contents and arrangement, layout work accordingly; The case directly with leaders of the General Directorate of the leadership Of the Bureau report back to the Office to know and implement.
On the basis of the registration work of the agencies, units, organizations and individuals; The Office of the leader of the general direction or delivered to other units Of the Bureau working directly under the functions, duties and powers that have been assigned.
 2/according to the content of registration work, the leader Of the Department assigned to the unit, the unit involved, (if available) and attended the meeting. The heads of the units is assigned the election people have enough authority and take responsibility for the comments to participate at the meeting. The Office Of elected Bureau who attended the meeting, drafted to announce the conclusion of the leadership Of the Department and urging the unit strictly implement the conclusions of the leadership Of the Bureau.
 3/leadership Of the Bureau may delegate to the heads of the units on behalf Of the Bureau to work with the agencies, units, organizations and individuals. Case of exceeding authority, the unit heads chaired necessarily please the opinion leaders Of the Bureau to review the decision.
4/to attend meetings with the agencies and units in addition to the General Department of taxation.
4.1. The Congress meeting, the Standing Committee of the National Assembly, the Government, the Ministry of Finance (by The leader chairing), ministries, central agencies, invite local VEA VEA, so consider the decision or the credentials to Deputy Bureau Chief.
 4.2. The meetings did not invite the General Department Chief, if the content of the meeting related to the field of Deputy Minister in charge of the Deputy Bureau Chief there. The case of the meeting of the Ministry of finance by the heads of units of the Ministry chaired, depending on the content of the meeting, leaders Of the Bureau may authorize his bloc unit leader in charge of the planned meeting.

 The Deputy Minister, the leadership of the unit in the Bureau after attending the meeting to report the results in writing or reporting directly to General Director or Deputy Director in charge of the block only the donation done timely.
 Article 9: complaints and accusations.
The inhabitants and complaint resolution, delivery report for the vigilantes do clue presided; follow the rule of law and decision No 155/2002QĐ-BTC dated December 20, 2002 of the Minister of finance regarding the issuance of further regulation, complaints of citizens in the unit in the financial industry.
 Article 10: more foreign guests.
All seating of foreign cases Of tax Bureau or at the request of the Ministry of Finance shall be the Directorate leadership direction. Heads of unit in the Directorate has the responsibility to implement strictly the regulations work, followed the Finance Ministry's foreign guests, and the General Department of taxation (in the text).
Article 11: local travel on the basis of the work programme has been the Finance Ministry or the General Department, the leadership Of the Department and heads the unit actively arranged for himself and officers under local travel according to the following provisions: 1/General Director of travel financing Ministry leaders report content , program, time, location and the consent of The leader.
2/General Director sent Deputy Minister assignments according to the contents, programs, time, location, browser. The case of a business trip by the delegation of the Government, the National Assembly, interdisciplinary principles: leadership Of the Bureau in charge of the field, would then take the field, which (except in special cases) 3/Deputy Head of browser content, program, time, location, elected Heads of the unit was assigned to take charge of the work.
4/the unit heads and deputies election officials and servants of his unit went according to the content, the program has been the leader Of the Department.
Travel media made according to the regulations of the Ministry of finance and the General Department of taxation in the other text.
After 3 days of completion of the tasks, the work batch went to report the results of the work under the General programme outline was browsing, which fully reflects the content was resolved, unresolved content, why? Contents recommendations the authority addressed.
Article 12: travel, study overseas.
1/The travel, studying abroad by the General Director of the divisions settled Minister of finance decision No. 2986/QD-BTC dated 15/9/2004.
2/the public works, study abroad is responsible for the correct implementation of State regulations related to studying the work abroad. After the end of the work time, learning back to water, at the latest after 7 working days must have reported the results of the work of the learning process, the General Department of the Finance Ministry report and send the Organizing Committee officials of the Directorate.
CHAPTER IV INFORMATION MODE, Report 13: information on tackling work, mode, Office 1, Policy Directorate is responsible for:-organization providing daily information for the leadership Of the Bureau and issues are being resolved, the General Directorate of the Ministry, are the Government, the implementation of tax policy mechanisms; the types of legal texts relevant to send to the General Department of taxation; the writing or direction of The leadership with respect to the tax administration.
-Follow the urge of units taken seriously reports information mode and organize information from the data warehouse on the network serving the operating direction of the leadership Of the Bureau and the Ministry of finance.
-Information situation addressed the work of the Ministry, the General Directorate for the unit downloads along with the notice of the program the work week.
2/propaganda-support tax payers are responsible for doing the early relationship, dealing with the news, radio, media policy advocacy activities, the tax regime; at the same time, in coordination with the Office Of the tax Bureau updated and timely textual information guide mode taxes policy due to the General Department of taxation issued site (website) of the whole industry to Tax Administration and institutions, individual mining tax, use.
3/heads of unit in the Directorate are responsible for organized exploitation of information especially legal texts include: law, ordinances, decrees, circulars, the texts of the relevant regime policy, progress on currency lodging budget etc. on the network of the General Department of taxation, Ministry of finance, the Office of the National Assembly to timely grasp the information, relevant policy mechanisms serve the work of the Executive Director, staff and handle regular work of the unit.
Article 14: information, periodic situation reports, the results of the work.
1/the unit heads in the tax administration has the responsibility to implement seriously the report reviews the work of programme monthly, quarterly, 6 months, with the leadership Of the Bureau and through the Office Of the Bureau; the report of each unit must be file on the Office (Secretariat-General) according to the time limit for submitting the report specified in article 6 of this regulation. Unit heads: private offices, tax estimation, legislation policy must make additional reports as defined in decision No 167/2002/QD-BTC dated 31 December 2002 of the Minister of Finance on the mode information, report.
2/the Office of the Directorate General is responsible for reporting the implementation of the type of program the work of the Directorate and reports by the Directorate leadership 167 QD browser and reports the Ministry according to the regulations.
3/The information, statistical reports on the State of affairs of State budget revenue for tax estimation Committee coordinated with the Informatics Center-Statistics conducted under current rules.
Article 15: to provide information.
1/General Director decided the report and providing information in the field of tax administration for the superior organs, departments, levels and mass communication agencies (including foreign and domestic) in accordance with the regulations of the State and the "security" of the Ministry of finance.
2/The Deputy Bureau Chief was to report and provide information to the objects mentioned in point 1 of these issues in the range reassigned in charge after the opinion of General Director.
3/the head of the unit just reported, the information has to be specified in the legal text and the policy of the regime for the Agency, unit and individual organizations pay tax.
 Some content only available internally after the direction of the General Director: the absolute Number of the target currency lodging in budget years; the situation of the leadership team Of tax and Tax industries 4/public servants just reported, communicated the content of propaganda nature, popular, explain, guide and implement the regime, the State law of the policy, the Ministry of finance and the tax administration.
All the problems have yet to be declared in writing or has not concluded by the competent authorities, the public servants not to provide information to any organization and individual (including in internal organs).
Article 16: the digest 1/the following will be the General Department public announcement for officials and civil servants know:-policies of the party and the State in relation to tax-plan and the annual work report, quarterly, monthly, week of the Directorate and the Ministry of finance.
-Annual operating budget and annual funding settlement.

-Recruit, reward, or discipline, raising the wage level, grade and promote civil servants.
-Negative cases, corruption in the Agency have been concluded and the results resolve complaints, accusations of internal organs.
-Rules and regulations of the Agency.
The content of the work on these related functions of the Board, any unit by unit that performs as defined. The head of the Board, the unit responsible for the information publicly.
2/the goods is made by one of the forms: listed in the Agency; the announcement at the civil servants Agency; notice in writing sent to the Ban, the Agency units Of the Bureau and Tax industries; Notice in writing to the Party Committee, the Nominating Committee, the Union; notice on the electronic information industry internal taxes.
Chapter V IMPLEMENTATION article 17: this provision is common to all public servants; the Ban, in units Of the Department; party organizations and unions in mass General Department of taxation agencies to implement.
The tax Bureau of the province, the city pursuant to this regulation for the construction and materialize the working regulation of each Tax.
In the process if there are problems and obstacles to timely reflect the units for the Office of the Department of taxation to study reported General Director amended and supplemented accordingly./.