Circulars implementing Decree No. 281/dated 7 August 1990 of the Council of Ministers _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Of the tax collection system established under the Ministry of Finance of the Council of Ministers issued Decree No. 281, dated 7 August 1990 on the establishment of the tax collection system under the Ministry of finance.
To the implementation of the Decree of the Council of Ministers be uniform throughout the country, the Ministry of Finance shall guide such as the following: i. on the FUNCTIONS, tasks and STRUCTURE of the TAX AGENCY'S LEVELS: in article 2 of Decree No. 281/HĐBT has defined the duties and powers common to the entire state tax collection system.
Based on the location of the tax collectors in each level, the rules officials traveled, the mission and the structure of tax collection levels are as follows: a. the total State Tax Department: a. General Mission function: General Directorate of State tax is the highest in the State tax collection system has the primary mission :-Help The financial rescue soan for tax documents drafted to the Finance Ministry and the Council of Ministers, the Council of State issued or direct the Ministry of Finance issued under the authorization of the Council of Ministers.
-System management task state tax revenue and other income in the country in accordance with the provisions of the tax-writing and the receivers of the State.
b. the specific duties and powers of the State Tax Administration.
1. Help Finance Minister soan workshop the laws and ordinances and other legal documents on taxation and other revenue to the Finance Minister, the competent authority issued or order issued under the authorization of the Council of Ministers.
2. the Ministry of finance drafts Soan issued or order issued under the authority of the Minister of finance the writing of tax and currency management. The tax agency issued guidelines under and the tax payers make.
3. Guide the planning and general tax revenue and other income plan the Minister of finance review and submission to the authority.
-Delivery of tax and other revenue targets for the tax authorities. The tax agency issued instructions delivered the level of tax for the tax payers.
4. Steer, tax agencies urge testing lower levels in the Organization of the work of collecting taxes and other revenues on the secured currency lodging a timely full collectible khảon on sáhc State Bank.
5. Organize inspection the observance of the regulations on taxation and other revenue of the State of the tax and for the tax payers. Handle the policy violations, tax regime in the internal resolution of the complaint, industry factors according to authority are tax law provisions.
6. Organization of the work of information, reports, statistics, analyze the situation and to collect taxes results h serve promptly for the direction, of the superior bodies.
7. management of the Organization, staffing, funding and expenditure of the whole tax system in accordance with the provisions of the State and the decentralized instruction of the Minister of finance. Propaganda organization, organization fostering professional for tax staff all over the country.
8. Is entitled to ask the ministries, the production facility of the same materials, figures of the social-economic plan-finance related to the planning and management of tax revenue and other income.
9. Order currency receivables, ordered fines if the tax payers have not yet filed, filing slowly or filed missing or violation of the provisions of laws and ordinances and other tax documents. Set the minutes and recommendations with the Government agency handling the main unit for Arvin individuals material breach of the laws, policies and the tax regime. If it detects signs of offense in serious cases, the file title gnhị prejudice the criminal responsibility according to law.
c. the structure Of Tax Bureau include the business of va function rooms the following to help the General Director of the State Tax Bureau, tax collecting apparatus operating in the country.
1. Room policy, mode (including advocacy work) 2. The room inspected and processed for tax litigation.
3. Accounting-accounting-statistics (including task management).
4. agricultural Tax Room.
5. Sales tax and special consumption.
6. Room tax, income tax and capital tax.
7. Room Tax and import-export enterprises have invested capital General Directorate of foreign Thuếư.
8. other taxes and assorted Studio fees.
9. Personnel, training and racing.
10. Administration-administrator.
11. Finance-Accounting.
To help steer Tax Administration tax work in the southern provinces, the General Department of Taxation have 1 representative of the Department Of taxation in Ho Chi Minh City, by the General Director directed.
Specific tasks, functions and staffing of the rooms and common parts in the South because Of the Chief Tools Of tax regulations on the basis of the General Directorate's payroll has been the Minister of finance.
d. the total tax is expressed in the House Administration officials it's a total Thuếư the legal Bureau has its own stamp and open account in the State Treasury.
B. State Tax Department: a. On the main functions and tasks: the State Tax Department is the professional body of the State Tax Department, are located in all the provinces, cities, municipal district at the same time bear the common direction of the same level to physical qủan and other income taxes work on the table.
b. The specific mission of va State Tax Department's powers: 1. Guide and Scout Organization of the genus implementing consistent policies, modes, terms, guidelines on the management of local tax revenues, according to the laws and ordinances, the text specified by the State Council, the Council of Ministers and the instructions of the Ministry of finance and the tax authorities issued on : propaganda, popular tax policies for the tax payers, the branches, the levels and the entire population out to executor.
2. tax planning and other income (month, quarter, year) the PPC reports and the Ministry of Finance according to the regulations. Works closely with the Department of finance in the construction plans of the local budget revenue.
Allocation, delivery targets tax plan and other income for the tax Bureau directly.
3. The organization collecting the tax in respect of the object due to the direct tax administration Bureau; implementation of the tax collection service in accordance with the provisions of the State and direction of the Ministry of finance or the total tax: tax, established the tax book, tax notices, release the command collect taxes and other revenues..., urging the full tax payers, the timeliness of all revenues to the State Treasury; review and consider the proposal to tax exemption and make the resulting settlement, currency lodging tax to the tax payers.
4. Steer, urge, guide, check regularly the tax Bureau in organizing the work to collect taxes, implement laws, ordinances, tax planning and other revenue; to sum up, the cast learned about organizational measures to collect taxes.
5. Perform inspection the observance of policy, tax regimes, tax collection discipline of the rent payers and in the internal tax in local industry. Check control, bookkeeping, certificate from a. related to window tax; handling of tax violations, the authorities claim to be tax law provisions.
6. Is entitled to require the Organization, individuals pay tax offers a full, timely records necessary for the calculation of the tax account and currency (including financial-economic plans of the ministries base).

Join together with the relevant authorities the business registration review and sign n business and tax registration, directly manage the business registration profile va documents related to tax calculation of objects due to the direct tax administration Bureau.
7. Organization of the work of accounting and tax accounting, accounting, order prints confiscated, full custody, timely, accurate; Guide to the tax Bureau made the regulation of accounting currency; The report on the situation and the resulting tax revenue for steer, the Agency's Senior Executive Committee, Council and related agencies.
8. Manage staffing, funding officers spending of local tax system in accordance with the provisions of the State and as the hierarchies of the General Department of taxation. Fostering political organization, professional service for tax officials. Organization of the work of the emulation and propaganda about the local work.
c. the tax Bureau is organizing in the State administrative system has Thuếư the legal Directorate Government seals and opened the account in the State Treasury.
d. the structure of State tax Bureau as follows: + for the tax office located in the city of Hanoi and Ho Chi Minh City: the structure consists of the following manners:-accounting-accounting statistics-inspection Room and tax litigation handling-stamp tax and other revenue Room-Room tax and special consumption tax unit capital General Directorate of foreign Thuếư.
-tax State sector industries – construction and traffic.
-Tax State sector branches the circulation-distribution-dịh service.
-Business tax agricultural business enterprise zone tax (for the commercial activities Of the Department of human Thuếư individuals, cooperatives ...)-Room personnel, training and competition advocacy.
-Administration-administrator-finance + for tax đạwt in the Delta, and the old zone 4, the structure consists of the following rooms: + accounting-accounting and statistics only + the room inspected and processed for tax litigation + tax + stamp tax agriculture and other income (including income tax for XN have capital General Directorate of foreign Thuếư).
+ Room tax in State sector industries-construction-traffic.
+ Regional state tax Room + Room tax of donh sector industries-construction-traffic + tax-state area circulation industries-services-distribution.
+ The room personnel, training and competition advocacy + administration-administration + finance + Style for the tax Bureau in the mountainous province, the Highlands: the structure of the apparatus the following rooms:-accounting-accounting and statistics only-Room inspections and the handling of tax litigation-tax State sector-agricultural profession Room + Room personnel education, training and advocacy emulation + administration-administrator-finance in addition to the aforementioned room, in the province have large, stable source of revenue on special consumption tax, might formed rooms (or) special consumption taxes c. State tax Bureau: a. the main task functions: State tax Bureau in the County the district level is the professional expertise in taxation at the same time bear the song of UBDN the same level, there is a direct function of organization of local tax collection work in accordance with the law, and the instructions of tax authorities.
b. the specific duties and powers of the State tax Bureau: 1. Planning for tax revenue every year, quarter, month on the district.
2. Join the bodies energy org registration review business and tax registration directly manage business registration records of the tax payers because tax revenue management agency.
3. tax measures organizations; tax calculation, tax ssỏ, set to announce tax, the tax collector and then release another collection to each tax payers; Urge implementation of full nọp, promptly all revenues to the State Treasury; review and recommendations of review tax exemptions and other revenues in the jurisdiction under the provisions of the State; make payment of tax to each result safe households filed tax.
4. Organization of the work of checking against perjury counts tax, test and process the policy violations, tax regimes, violations of internal discipline in the industry, addressing the complaints unit under the authority of regulation and tax laws are under the control of the tax authorities.
5. Organization of the work of statistics, accounting, information, reports, tax revenue results according to the prescribed regimes.
6. management of funds spent, costume, of the taxes in the district.
c. the State tax Bureau is organizing in the State administrative apparatus has the legal right to Thuếư Bureau has its own stamp; Open an account in the State Treasury.
d. the structure of the State tax Bureau: + for the inner city district of Hanoi, Ho Chi Minh City, town, and city in the province, the structure of tax Bureau are as follows:-plans-General-accountant-statistics-prints-kiẻm investigation and handling of tax proceedings-administration-administrator-finance and organization-tax zone Team State-sector-tax Team, fixation, household-tax agriculture-special consumption tax + tax Bureau for more details in the Middle Plains district, the structure includes:-planning, accounting, statistics bump prints-audit and tax litigation processing-administration-administrator-finance and organization-collective tax overhaul and fish can-agricultural tax-tax generating region-special consumption tax revenue + in the mountainous district, the structure of tax Bureau include:-planning, accounting, statistics-press only-check for and handle tax proceedings-administration-administrator-finance and organization-tu XNQD and cooperative tax-taxation of agriculture-tax generating tax revenue target-domain Special General Director of the State Tax Department issued the regulations specific to the style in the Directorate, the Directorate, the branch to performing the tasks specified in the General Department of Thuếư.
II. On STAFFING, salary, bonus, EXPENSE of GENUS TTIÊU and MANAGEMENT OFFICIALS of STATE TAX COLLECTION SYSTEM: 1. Staffing of the State tax collection system is determined based on the operation and the number of tax management unit, the Ministry of finance for information about payroll limit management , about the total annual payroll delivered to the State tax system.
Every year, the General Directorate of Taxes General Payroll plans salary tax system from central to district, reported the Ministry of finance to the Council of Ministers.
The base-salary payroll plan approved, the General Department of planned allocation Tax payroll-tax and the salary. The tax Bureau payroll target allocation for salaries tax.
-To ensure the tax collectors were normal, while waiting to redefine the norms of reasonable payroll tax apparatus, temporarily keeping Nair of the existing staffing as of 31/7/1990 of the collection organization, the business tax, agricultural tax at present.
-Payroll tax officials for agriculture in the tax Bureau and dedicated staff the agricultural taxes in town, temporarily still apply according to circular No. 04/TC/TCCB on 03/3/1989 of the Ministry of Finance (point b of section 1 of part IV).
2. Salaries of officials and leaders of the tax Bureau, tax Bureau (Bureau Chief, Deputy Bureau Chief, Bureau, Deputy Bureau Chief, associate, the Bureau) are applied as for the facility, the local finance.

The salaries of the officers was Captain, Vice-Captain, the station chief, the Deputy Station Chief, the Deputy, the teams, the taxes in the tax imposed pursuant to the provisions of no. 06/LD/EMPLOYEE on 21/1/1986 of Ministry of labour (now the Ministry of labor, invalids and Social Affairs).
3. While the Council of Ministers has not yet decided on the level of extract of reward Fund, before laying eyes ensure compensation for the individual and collective achievements in the work of collecting the tax, state tax authorities has been excerpted reward fund follow the level 40, 000 VND/person/1tháng to do for tax officers Fund in the implementation of tasks and rewards for the teams and individual achievement. Bonus levels for no more than 30,000 VND/person/1tháng. After the Council of Ministers to decide the level of the official if the excerpt temporarily extract enough then is more, if exceeded will deducted from the dark chocolate was temporarily the next excerpt.
4. The funds spent by the tax system by the central budget and coverage are aggregated into branch of the Ministry of Finance estimates.
Expenditure review is defined as follows: – the Ministry of finance and the review of the level of funding for the entire state tax collection system and direct grants for the General Department of taxation.
-General Directorate of Taxation and funding for the Department of taxation.
-Taxation and funding for the tax Bureau.
5. About the management of officers: a. tax collection system includes officer the officer leadership, employee taxes, tax inspectors, tax inspectors.
Tax officials to be competent political, legal knowledge, understanding the State's policy of economic-financial, professional level, computer organization and discipline.
Pending enactment of titles-nghiẹp standard service of tax officials, the tax authorities responsible for the grant committees review dânà tax team we have, arrange, rearrange to suit the requirements of the new tasks, and planning training for tax staff back in the direction of tax system in our country.
b. The personnel management: hierarchy of officials in the tax authority, the tax authority which is responsible for governing in accordance with the rules điịnh of the management of State and officials of the Ministry.
The decision to appoint, maneuver, reward, or discipline for officers retired, temporary power loss provisions as follows: + for the officers was as Deputy Director, Director, Deputy Director and officers have the wage from 465 VND and above (equivalent to the old 3 Professional) by the Minister of finance management;
+ For the officers, the Chief of Bureau, is head of the General Department of Defense, the Deputy Chief of Bureau, and the officers have salary from VND VND 460 due to under 420 General Director of the State administration of taxation.
+ The staff was Deputy Head of Department, Deputy Bureau Chief and the officers have salary from VND VND 419 to 359 by the Director of management.
+ For the Chief, Captain, Vice-Captain, Deputy station chief station by the tax Bureau Chief decided to tax the promoted, maneuver, reward, or discipline.
III. On the RELATIONSHIP BETWEEN the TAX AUTHORITIES of the STATE with the PEOPLE'S COMMITTEE and LOCAL FINANCIAL BODIES: at points 2 and 3 of article 3 and in article 8 of Decree No. 281. HĐBT clearly the relationship between the leadership of the Ministry of finance and the PEOPLE'S COMMITTEE for the local tax authority and the relationship between the tax authorities of the State with local financial institutions The Ministry of Finance shall guide more clearly the points noted in the articles on the following: 1. The relationship of professional work:-In the tax law, the Tax Ordinance as well as Decree No. 281/HĐBT has to clearly define: the problems in the professional expertise of the tax authorities as tax calculation , determine the level of tax, issued receipts, only the manifest form, tax, etc. implementation by the tax authorities and the responsible tax authorities and the Ministry of finance.
The people's Committee is the governing body of the local State, subject to prior trachsnhiệm the Council of Ministers regarding local governance, so that the monitoring function of local tax offices closed in the implementation of the laws, ordinances and other regulations on taxation of the local State.
The tax measure: When need to use local forces such as public security, procuratorate, Court, the PEOPLE'S COMMITTEE is the Steering, automatic activities.
So the local tax authority must report the same level PEOPLE'S COMMITTEE opinion on:-the planning of tax and other revenue.
-Planned tax measures.
-Tax norms of composition of local economy.
-Tax results report weekly, monthly, quarterly, annually.
-The business households in good standing, not in good standing tax norms.
-Normative documents the State's regulations on the management of tax revenue to the PEOPLE'S COMMITTEE to review the decision.
Local financial authority is the local PEOPLE'S COMMITTEE's responsibility system for financial management jobs locally, so the issue of tax authorities to report PEOPLE'S COMMITTEE opinion, the same level at the same time also need to report the financial institutions know to ensure unity.
-The issue of the jurisdiction of the local PEOPLE'S COMMITTEE decision on taxation such as tax exemptions for agriculture under the current regime, the Agency must consider the PPC off minnows the tax exemptions.
The people's Committee of the leadership not only grants tax authorities placed locally made other false tax problems with the regulations of the State.
In the case of necessity the level can establish steering the work of the tax revenue to help make PEOPLE'S COMMITTEE the task of statutory tax revenue management.
2. Relationship in organization-officer:-To implement the provisions in Decree No. 281/HĐBT, the levels are not the structure of the decision of the tax authorities at the College.
The structure of tax authorities granted by the Minister of finance regulations.
-Because state tax organization system is the vertical system should the payroll issue, officials of the tax authorities of the levels must be made in accordance with the rules of the management hierarchy of officers of the Ministry of finance.
About the payroll tax by the tax authorities calculate the tax on the supply agency proposal for decision. The level if not the unanimous opinion to the superior tax offices or the Ministry of finance decision.
-The appointment of the Chief officials of the tax Bureau, tax Bureau needs the agreement of the district, the province. If the various opinions, the Ministry of finance to consider and decide.
-With regard to the level of Deputy (Vice Vice Bureau, Bureau), Chief Deputy in the Department of taxation, the appointment, raising the wage level before the tax authority decision or report up the tax authorities and the Ministry of Finance decided to have the opinion of the agency or organization under the same level officers.
This circular instruction more clear the terms of Decree No. 281/HĐBT to allow for the deployment of State tax systems are the base implementation.
After the State tax system was implemented, the tax agency levels will experience withdrawal, suggested the comments to perfect organization state taxes to meet the tax collection management tasks and solve well the relationship between the tax authorities with the people's Committee The Department of finance, and other agencies.
When done Through the General Department of Taxation has something stuck, the tax agency levels, people's committees, local financial authorities should notify the Ministry of finance to promptly resolve./.