Organizational structure of the Department of Taxation of Large Enterprises in Vietnam

Organizational structure of the Department of Taxation of Large Enterprises in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Organizational structure of the Department of Taxation of Large Enterprises in Vietnam

The Department of Taxation of Large Enterprises has 05 divisions:

- General Divisions - Operations - Support taxpayers.

- Divisions of Declaration - Tax Accounting and Large Enterprise Database.

- Tax Administration Division No. 1

- Tax Administration Division No. 2.

- Tax Administration Division No. 3.

Operational regulations and specific tasks of the departments under the Department of Taxation of Large Enterprises shall be prescribed by the Director General of the General Department of Taxation.

(Article 3 of Decision 1968/QD-BTC in 2021)

2. Tasks and powers of Department of Taxation of Large Enterprises in Vietnam

Tasks and powers of the Department of Taxation of Large Enterprises in Vietnam include:

(1) Advise and assist the Director of the General Department of Taxation in performing the state management of taxes for large enterprises and monitoring, urging, synthesizing, and reporting on assigned state budget revenues according to regulations. determine:

- Develop long-term, medium-term, and annual programs and plans on tax management with large enterprises;

- Develop criteria to identify large enterprises; build a list of large enterprises under the direct tax management scope of the Department of Taxation of Large Enterprises; and submit them to competent authorities for approval.

- Develop legal documents on tax for large enterprises as assigned by competent authorities. Organize, direct, guide, and implement legal documents on tax policy and tax administration for large enterprises nationwide.

- Advise, guide, and direct tax authorities at all levels to implement regulations on tax policy and tax management for large enterprises and affiliated units of large enterprises operating nationwide.
and areas under their management, as assigned by competent authorities.

- Synthesize, analyze, and evaluate tax management indicators, propose measures to improve tax administration efficiency for large enterprises. Advise and submit to competent authorities to amend and supplement legal documents on tax; tax management regulations and processes; problems that arise, problems beyond the jurisdiction of the Department of Taxation of Large Enterprises.

- Coordinate the development and application of risk management processes in tax administration for large enterprises.

- Coordinate in tax administration as assigned by the General Department of Taxation for large enterprises under the direct management of the Tax Departments of the provinces and centrally-run cities, including: being authorized to exploit and use the database of the General Department of Taxation to serve the monitoring, analysis, and evaluation of the situation of production and business activities and tax management targets for large enterprises; guiding and solving problems about the application of tax laws and policies; inspecting - checking the observance of tax laws. Coordinating with relevant organizations and units to advise on setting up and assigning annual state budget collection tasks to local Tax Departments on the basis of large corporate tax management information.

- Coordinate tax administration for defense and security enterprises according to regulations.

- Advise, direct, monitor, urge, summarize, and report on state budget revenues, including: residual profits, dividends to be distributed to the state capital invested in enterprises; the difference between revenues and expenditures of the State Bank; fees and charges belonging to the central budget.

(2) Direct tax administration for large enterprises as assigned by the Ministry of Finance, in accordance with the provisions of the Law on Tax Administration, the Tax Laws, and other relevant laws (except for taxes paid by taxpayers according to notices of local tax authorities in localities where taxable land, water, and minerals are located, including: non-agricultural land use tax, agricultural land use tax, land rent, water surface rent, land use fee, mineral mining right grant, fees for granting the right to exploit water resources, fees for using sea areas; registration fee), specifically:

- Carry out propaganda and support taxpayers; tax registration, tax return, tax deduction, tax payment, tax exemption, tax reduction, tax refund; tax extension, tax clearing, refund of overpaid tax; tax accounting, tax statistics; debt management and tax debt enforcement; tax inspection and examination; settlement of tax complaints.

- Submit to competent authorities promulgation documents guiding and answering questions about tax policy and tax administration for enterprises under direct tax administration.

- Formulate and organize the implementation of annual state budget collection tasks as prescribed.

- Monitor, synthesize, analyze, and evaluate the performance of state budget collection tasks; advise and coordinate in proposing solutions to ensure the completion of the State budget collection task assigned by the Large Enterprise Tax Department as prescribed.

- Organize the management of invoices and documents for enterprises under the direct management of the Department of Taxation of Large Enterprises in accordance with the Law on Tax Administration, Tax Laws, and other relevant legal provisions.

(3) Manage state budget revenues for fees, charges, and other revenues collected by overseas representative missions of the Socialist Republic of Vietnam in accordance with the provisions of the Law on Tax Administration, the Tax Laws, and other relevant legal provisions.

(4) Perform tax administration for e-commerce, digital-based businesses, and other services performed by overseas suppliers without a permanent establishment in Vietnam according to the provisions of the Law on Tax Administration, including:

- Issue tax identification numbers, receive tax declarations, and perform tasks related to the tax declaration and payment of overseas suppliers;

- Update the list of foreign suppliers that have registered for tax, declared, or announced the names and website addresses of overseas suppliers who have not yet registered, declared, and paid tax in Vietnam to expedite tax declaration, payment, tax arrears, and other tax administration measures as prescribed by law.

(5) Advise on and handle requests for application of advance pricing arrangements (APA) according to regulations; coordinate to negotiate, sign, and organize the implementation of bilateral and multilateral agreements with foreign tax authorities at the request of enterprises to apply bilateral or multilateral APA under the direct management of the Department of Taxation of Large Enterprises.

Guide Tax Departments of provinces and centrally-run cities in handling APA application requests of enterprises under the direct management of the Department of Taxation.

Advise the General Department of Taxation to organize the appraisal or set up a council to appraise the draft APA according to regulations.

Monitor and synthesize the situation of solving applications for APA by enterprises nationwide.

(6) Develop tax inspection and examination plans; carry out tax inspection and examination according to the approved plan and thematic or irregular tax inspection and examination as assigned by competent authorities.

(7) Build a database for tax administration for large enterprises, including: data from tax authorities; information, documents, and commercial data purchased from suppliers, and information exchanged with competent state agencies.

(8) Request taxpayers, State agencies, organizations, and individuals to promptly provide necessary information for tax collection management; request competent agencies to handle organizations and individuals that fail to perform their responsibilities in coordinating with tax authorities to collect taxes for the state budget.

(9) Keep taxpayers' information confidential; certify the fulfillment of taxpayers tax obligations as prescribed by law.

(10) Manage and assign civil servants according to the provisions of the law, decentralize the management of officials of the Ministry of Finance and the General Department of Taxation.

(11) Coordinate in preserving and archiving professional files and documents of the agency according to regulations.

(12) Perform other tasks assigned by the Director of the General Department of Taxation.

(Article 2 of Decision 1968/QD-BTC in 2021)

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