14 Ministries to be merged and reorganized following the downsizing policies in Vietnam under Plan 140? Which Ministry does the General Department of Taxation of Vietnam belong to?

14 Ministries to be merged and reorganized following the downsizing policies in Vietnam under Plan 140?

On December 5, 2024, the Steering Committee for the Summary of the Implementation of Resolution 18-NQ/TW issued Plan 140/KH-BCDTKNQ18...Download regarding the orientation plan for organizing and downsizing the governmental apparatus of the Government of Vietnam.

See more:

>>> Official merger of 18 Ministries into 13 Ministries according to the downsizing option of Plan 140?

>>> Availability of Plan 140/KH-BCDTKNQ18 for downsizing the governmental apparatus of the Government of Vietnam?

Latest:

>>> List of Ministries under the Government of Vietnam according to Plan 140 after downsizing the apparatus?

>>> Which Ministry is the Ministry of Finance merging with according to the downsizing option of Plan 140?

Specifically, according to the orientation plan for organizing and downsizing the governmental apparatus of the Government of Vietnam, 14 ministries and equivalent agencies are to be restructured and merged as follows:

(1) Merge the Ministry of Planning and Investment and the Ministry of Finance. The proposed name after restructuring is the Ministry of Finance and Development Investment or the Ministry of Economic Development (performing state management functions in sectors currently assigned to the Ministry of Finance and the Ministry of Planning and Investment).

(2) Merge the Ministry of Transport and the Ministry of Construction. The proposed name after restructuring is the Ministry of Infrastructure and Urban Affairs (performing state management functions in sectors currently assigned to the Ministry of Transport and the Ministry of Construction).

(3) Merge the Ministry of Natural Resources and Environment and the Ministry of Agriculture and Rural Development. The proposed name after restructuring is the Ministry of Agriculture and Natural Resources, Environment (performing state management functions in sectors currently assigned to the Ministry of Natural Resources and Environment and the Ministry of Agriculture and Rural Development).

(4) Merge the Ministry of Information and Communications and the Ministry of Science and Technology. The proposed name after restructuring is the Ministry of Digital Transformation and Science, Technology or the Ministry of Digital Transformation, Science, Technology and Communications (performing state management functions in sectors currently assigned to the Ministry of Information and Communications and the Ministry of Science and Technology).

(5) Merge the Ministry of Labor - Invalids and Social Affairs and the Ministry of Home Affairs into the Ministry of Home Affairs and Labor; transfer state management functions on vocational education to the Ministry of Education and Training, and transfer state management functions on social protection, children, and prevention of social evils to the Ministry of Health.

(6) The Ministry of Health is to proactively cooperate with the Central Organizing Committee to receive certain tasks of the Central Health Protection and Care Committee (when its activities conclude); concurrently, it is expected to receive state management on: social protection; children; prevention of social evils from the Ministry of Labor – Invalids and Social Affairs.

(7) The Ministry of Foreign Affairs is to proactively coordinate to receive the main tasks from the Central Foreign Affairs Committee and the National Assembly's Foreign Affairs Committee (when these committees conclude their activities).

(8) The Ministry of Home Affairs is to proactively formulate arrangements to merge the National Academy of Public Administration into the Ho Chi Minh National Academy of Politics; simultaneously, take the lead to cooperate with the Ministry of Labor – Invalids and Social Affairs to develop a proposal to merge the Ministry of Labor – Invalids and Social Affairs with the Ministry of Home Affairs (after transferring some functions to the Ministry of Education and Training, the Ministry of Health); and cooperate with the Committee for Ethnic Affairs to transfer the functions and tasks of the Government Religious Committee to the Committee for Ethnic Affairs.

(9) The Committee for Ethnic Affairs is to proactively cooperate with the Ministry of Home Affairs to formulate plans to receive the Government Religious Committee and cooperate with the Ministry of Labor – Invalids and Social Affairs to take over functions and tasks concerning poverty reduction from the Ministry of Labor - Invalids and Social Affairs.

See more of Plan 140/KH-BCDTKNQ18...Download

14 Ministries to be merged and reorganized following the downsizing policies in Vietnam under Plan 140? (Image from the Internet)

Which Ministry does the General Department of Taxation of Vietnam belong to?

According to Article 1 of Decision 41/2018/QD-TTg:

Position and Function

1. The General Department of Taxation is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of domestic revenue across the nation, including: taxes, fees, charges, and other revenues of the state budget (hereinafter collectively referred to as taxes); organizing tax management according to legal regulations."

2. The General Department of Taxation has legal status, a seal bearing the national emblem, is authorized to open accounts at the State Treasury, and is headquartered in Hanoi.

Therefore, the General Department of Taxation is an organization under the Ministry of Finance.

What is the organizational structure of the General Department of Taxation of Vietnam?

According to Article 3 of Decision 41/2018/QD-TTg (amended by Article 1 of Decision 15/2021/QD-TTg), the organizational structure of the General Department of Taxation is organized into a vertical system from the central level to the local level, ensuring the principle of centralized and unified management. The central-level departments of the General Department of Taxation are as follows:

(1) Policy Department;

(2) Legal Department;

(3) Tax Revenue Estimation Department;

(4) Propaganda and Taxpayer Support Department;

(5) Tax Declaration and Accounting Department;

(6) Debt Management and Tax Debt Enforcement Department;

(7) Tax Inspection and Audit Department;

(8) Large Business Tax Department;

(9) Small and Medium Enterprise and Individual Business Tax Management Department;

(10) International Cooperation Department;

(11) Internal Inspection; Complaint Resolution, and Anti-Corruption Department;

(12) Personnel Organization Department;

(13) Finance and Governance Department;

(14) Office;

(15) Information Technology Department;

(16) Tax Professional Training School;

(17) Tax Magazine.

The organizations listed from (1) to (15) in this provision are administrative organizations assisting the Director General in executing state management functions; the organizations mentioned in (16) and (17) in this provision are public service providers.

The establishment of departments under the Office and departments under subdivisions of the General Department of Taxation must meet the criteria stipulated in Decree 101/2020/ND-CP dated August 28, 2020, of the Government of Vietnam, amending, and supplementing certain articles of Decree 123/2016/ND-CP dated September 1, 2016, of the Government of Vietnam stipulating functions, tasks, powers, and organizational structures of ministries and equivalent agencies.