Do Sub-departments of Taxation of Vietnam work on Saturdays? Do the Sub-departments of Taxation have legal peson status in Vietnam?

Do Sub-departments of Taxation of Vietnam work on Saturdays?

Based on Article 1 of Decision 566/QD-TCT of 2010 regarding organizing work on Saturdays every week to receive and settle administrative tax procedures, the working hours of the General Department of Taxation are stipulated as follows:

Regarding working on Saturdays every week to receive and resolve administrative tax procedures:

1. Organize work on Saturdays every week (except for public holidays and Tet) to receive and resolve the following administrative tax procedures:

a) Receive tax declaration dossiers;

b) Receive applications for tax identification numbers, purchase invoices, register for the use of self-printed invoices; address inquiries, guide policy, and administrative procedures for taxpayers;

c) Collect taxes, registration fees, and other related charges from property, land, and means of transportation;

2. Besides the administrative procedures mentioned in clause 1 of this Article, based on the actual needs of taxpayers, the heads of tax authorities at all levels actively consider and decide on the reception and settlement of other administrative tax procedures directly related to taxpayers on Saturdays.

3. The heads of units shall organize work either half-day or full Saturday each week, based on the actual needs of citizens, organizations, and the actual conditions of the unit, to receive and resolve administrative tax procedures. Organizing work on Saturdays every week should be arranged labor-wise in a scientific and reasonable way to avoid increasing staff, avoid affecting normal operations on other working days of the week, and ensure work efficiency.

In mountainous, remote, and isolated areas, where the demand of citizens and organizations is not significant and can be completed during regular working days, it's not necessary to assign staff for Saturday work but should arrange duty personnel to receive information from taxpayers and citizens.

Thus, according to the aforementioned regulations, the Sub-departments of Taxation work on Saturdays every week (except for public holidays and Tet).

However, the Sub-departments of Taxation work on Saturdays only to receive and resolve the following administrative tax procedures:

- Receive tax declaration dossiers;

- Receive applications for tax identification numbers, purchase invoices, register for the use of self-printed invoices; address inquiries, guide policy, and administrative procedures for taxpayers;

- Collect taxes, registration fees, and other related charges from property, land, and means of transportation.

Additionally, the Sub-departments of Taxation will base on the actual needs of the taxpayers, and the heads of the Sub-departments of Taxations at all levels proactively consider and decide on the reception and settlement of other administrative tax procedures directly related to the taxpayer on Saturdays.

Do Sub-departments of Taxation of Vietnam work on Saturdays? (Image from the Internet)

What is the working regime of the Sub-departments of Taxation of Vietnam?

Based on Article 3 of the Working Regulation of the General Department of Taxation issued together with Decision 2282/QD-TCT of 2017, the working policies of the Sub-departments of Taxation are regulated as follows:

Working Hours Regime

1. Officials, public employees, and workers of the General Department of Taxation work on time: Morning from 08:00 to 12:00; Afternoon from 13:00 to 17:00 every day.

2. Heads of departments/units belonging to and directly under the General Department of Taxation are responsible for monitoring and reminding officials and public employees, workers to fully, strictly adhere to discipline, regulations, working procedures, and working hour policies at the agency.

Therefore, according to the aforementioned regulations, the working hours of the General Department of Taxation, in general, or the Sub-departments of Taxation, in particular, are specifically set as follows:

- Morning from 08:00 to 12:00;

- Afternoon from 13:00 to 17:00 every day.

Accordingly, the heads of departments/units belonging to and directly under the General Department of Taxation are responsible for checking and reminding the working procedures and policies at the agency.

Do the Sub-departments of Taxation have legal peson status in Vietnam?

Based on the regulation in clause 2 of Article 1, Decision 110/QD-BTC of 2019 regarding the position and function of the Sub-departments of Taxation, specifically as follows:

Position and Function

1. Sub-departments of Taxations in districts, district-level towns, and cities; Regional Sub-departments of Taxations (commonly referred to as Sub-departments of Taxations) are subordinate organizations of the Provincial Sub-departments of Taxation, with the function of organizing the management of taxes, fees, charges, and other budget state collections (hereinafter referred to as taxes) within the scope of duties of the tax authority managing the collection in the area according to the provisions of law.

2. The Sub-departments of Taxation possesses legal peson status, a separate seal, and is allowed to open accounts at the State Treasury as prescribed by law.

Thus, according to the above regulation, the Sub-departments of Taxation fully possesses legal peson status, a separate seal, and is allowed to open accounts at the State Treasury in accordance with the law.