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Decision 218/2003/qd-Ttg Dated: Functions, Tasks, Powers And Organizational Structure Of The General Directorate Of The Tax Ministry Of Finance

Original Language Title: Quyết định 218/2003/QĐ-TTg: Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Tổng cục Thuế trực thuộc Bộ Tài chính

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The DECISION of the PRIME MINISTER 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 Decree No. 86/2002/ND-CP dated 5 November 2002 of the Government functions, tasks, powers and organizational structure of ministries, ministerial agencies;
Pursuant to Decree No. 77/2003/ND-CP on 1st July 2003 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
According to the recommendation of the Minister of finance and the Minister of the Interior, the decision: article 1. The position and function Of the tax Bureau is organized under the Ministry of finance, implement state management for the Inland Revenue, including: taxes, fees and other revenues of the State budget (hereinafter collectively referred to as tax) according to the provisions of the law.
Article 2. Duties and powers Of the tax Bureau performed those duties and powers under the provisions of the tax law, the provisions of other relevant laws and the specific powers, duties: 1. The Minister of finance strategy development, planning, long term plan, annual and five years of tax industry;
2. The Minister of finance the legal text regulating the management of tax revenue; proposed, to participate in the construction, addition, modification of legal texts on taxation;
3. Estimating the annual tax revenue under the provisions of the law on the State budget;
4. Implementation of the laws and ordinances of tax and other legal documents about the tax, the tax revenue estimation, strategy, planning, industry development plan approved after tax;
5. Guidance on the tax declaration, tax calculation, tax notices, issued orders to collect taxes, income tax, filing procedures, and other related professional organizations make unity in the whole industry;
6. Advocacy, education, lobbying organizations and individuals implement strictly obliged to pay tax in accordance with the provisions of the law; perform support activities for organizations and individuals pay tax;
7. The authority decision or decision by the authority the exemption, reduction, tax refund, tax collection under the provisions of tax legislation; decide on the mandate for the Agency, held directly collecting some taxes;
8. Is entitled to request business establishments providing accounting books, invoices, vouchers and records other documents related to tax calculation and payment; be required to credit institutions, organizations and individuals to provide relevant documentation and coordination with tax authorities to collect taxes; processed under the authority or the competent agency proposal treats the Organization, not the individual service, responsible for providing documents or non-cooperation with the tax authorities to collect taxes in accordance with the law;
9. Is the right to assign tax under the provisions of the tax law; implementing coercive measures to enforce tax legislation; be the right public announcement in mass media on the violations of the tax law;
10. Drafting, negotiation of international treaties, bilateral or multilateral agreements on taxation under the authorization of the Minister of finance and organize the implementation of treaties, agreements, projects, international cooperation activities under the provisions of tax legislation;
11. Inspection, testing, control the tax declaration, tax refund, tax exemption, tax, tax policy and tax law, for the personal tax filing and organization, organization and personal tax management, organization commissioned collect taxes; handling of administrative violations of tax, the decision to sanction the violation of tax legislation by the authority; making recommendations to prosecute organizations and individuals in violation of tax legislation; complaints, accusations of tax under the provisions of the law;
12. organizations to perform accounting, tax statistics and financial report mode under the provisions;
13. Records Management, document, only the taxes; keep and use data, documents, business establishments and other objects provided according to the prescribed regimes;
14. The governing body, the application of information technology in the work of the tax sector; modernization of the technical infrastructure of the tax system;
15. Manage organizational, staffing, officers, servants, employees, labour in the tax sector organization system; the Organization of training cadres, under the provisions of tax laws and decentralized management of the Minister of finance;
16. management of funds granted by the State budget and property assigned in accordance with the law; implement the mechanism of securities cost the Government by the Prime Minister;
17. The task of administrative reform under the goal of improving the quality of public goods, operations procedures, improve business processes and provide information to facilitate service for organizations and individuals implement the policy, the tax legislation;
18. Perform other duties assigned by the Minister of finance.
Article 3. Organizational structure of Tax Administration 1. The total tax to be held under the principle of focused, unified into the vertical system from the central to the local, according to administrative units, has the following organizational structure: a) the help the VEA: 1. Legal-policy;
2. tax estimation Committee;
3. tax management of State enterprises;

4. Management of corporate taxes on foreign investment;
5. tax management of private enterprises and other enterprises;
6. Management of personal income tax;
7. Management of property taxes and other Revenue;
8. International Cooperation Committee;
9. Propaganda and supporting tax payers;
10. The Ombudsman Board;
11. The Organizing Committee officials;
12. the Board Member service-management;
13. The Office;
14. The representative Of the tax Bureau in Ho Chi Minh City.
b) business units: 1. The Center for Informatics and statistics;
2. tax professional training centre;
3. The tax magazine.
The other business units in the total tax by the Minister of finance decides according to the provisions of the law.
c) Tax in the province, central cities (hereafter referred to as the tax department) directly under the General Directorate of taxes.
d) Tax Bureau in the district, the County, towns and cities in the province (hereinafter referred to as the genus District Tax Office) under the tax department.
In case of need, the Minister of Finance established the tax Bureau in the industrial zones, export processing zones, open economic zone, economic zone directly under the provincial tax Bureau.
The functions, duties, powers, organizational structure of Tax Administration units follow the regulations of the Minister of finance.
2. The General Department of Taxation has a legal personality, used the seal image.
The tax Bureau, Tax Bureau, the district has a legal personality, has its own stamp.
3. Civil servants are granted tax costumes, badges, insignia, and means of work as specified by the Prime Minister.
Article 4. The leader Of the tax Bureau, tax Bureau General Director and the Deputy Director; the number of Deputy General Director by the Minister of finance consistent with the Minister of the Interior. General Director of the tax Bureau are appointed by the Prime Minister, dismissed the proposal of the Minister of finance and responsible to the Minister of Finance on the overall operation of the General Department of taxation.
Deputy General Director of taxation by the appointed Finance Minister, dismissed the proposal of General Director of the tax Bureau and responsible to the General Director of the tax Bureau in the field of the work assigned.
Article 5. Responsible for coordination of tax authorities in the local people's Committee levels and individual organizations 1. The local tax offices are responsible for reporting to the Committee at the same level of advocates, measures to strengthen tax administration and the implementation of tax estimation; works closely with financial institutions at the same level and other agencies in the management of tax collection, provide information, data relevant to the management of local budgets.
2. Within the scope defined by the law, the people's committees of all levels are responsible for coordinating and directing calibration and facilitate tax authorities on the enforcement of policy, tax legislation; directing the relevant authorities, in coordination with the tax agency to implement the management of local tax revenue.
3. local tax agencies are responsible for coordinating with the organizations and individuals who collaborate with the local tax authorities in the enforcement of the tax laws, suggestions, constructive criticism of the tax sector; complaints, denunciations of the Organization, citizens for jobs of wrongdoing of officials, public servants jurisdiction management, in accordance with the law.
Article 6. Payroll Payroll Tax Administration by the Minister of finance in the total staffing of the Ministry of finance.
Article 7. Enforceable decisions in effect after 15 days from the date The report.
Article 8. Responsible for enforcement of the Minister of finance, the Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and General Director of the tax Bureau is responsible for the implementation of this decision.