How many Deputy Directors does the General Department of Taxation of Vietnam have?

How many Deputy Directors does the General Department of Taxation of Vietnam have?

Based on Article 4 of Decision 41/2018/QD-TTg, the regulations are as follows:

Leadership

1. The General Department of Taxation of Vietnam shall have a Director General and no more than four Deputy Directors as stipulated.

2. The Director General and Deputy Directors of the General Department of Taxation of Vietnam are appointed, relieved, and dismissed by the Minister of Finance as per the law.

3. The Director General is the head of the General Department of Taxation of Vietnam, accountable to the Minister of Finance and before the law for all activities of the General Department of Taxation of Vietnam. The Deputy Directors are responsible to the Director General and before the law for the areas of work assigned to them.

Thus, according to the above-stated regulations, the General Department of Taxation of Vietnam shall have one Director General and no more than four Deputy Directors as specified.

How many Deputy Directors does the General Department of Taxation of Vietnam have? (Image from the Internet)

What are qualifications of a Deputy Director of the General Department of Taxation of Vietnam?

According to Clauses 3 and 4, Article 5 of the Regulations on the Criteria for Leadership Positions at the General Directorate and equivalent under the Ministry of Finance issued with Decision 1155/QD-BTC 2019, a Deputy Director of the General Department of Taxation of Vietnam must meet the following criteria:

- Leadership and managerial experience criteria: Must have worked in the financial sector for at least five years, including a minimum of three years in managerial roles related to the assigned professional or specialized field (excluding cases where personnel are transferred from other sectors according to authorized decisions); and have held the position of Director and equivalent in departments under the General Department or managerial roles in departments and equivalent within the Ministry for at least two years.

- Educational and professional qualifications:

+ Must have a formal university degree or a master's or doctoral degree in a field relevant to their professional duties. If the degree is from a foreign institution, it must be recognized by a competent state agency as per regulations;

+ Currently holding the rank of principal specialist and equivalent, occupying a professional title equivalent or higher, or meeting training and fostering standards for principal specialists and equivalent or higher;

+ Must possess advanced political theory or an equivalent level;

+ Must hold a certificate in leadership and management training at the departmental level or equivalent or higher.

What are regulations on responsibilities and powers of the General Department of Taxation of Vietnam?

Based on Article 2 of Decision 41/2018/QD-TTg, the responsibilities and powers of the General Department of Taxation of Vietnam are specified as follows:

- Submit to the Minister of Finance for submission to competent authorities for consideration and decision:

+ Law projects, draft resolutions of the National Assembly, ordinance projects, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government; draft decisions of the Prime Minister regarding tax management;

+ Strategies, action programs, significant projects on tax management; annual tax collection estimates as per the State Budget Law.

- Submit to the Minister of Finance for consideration and decision:

+ Draft circulars and other documents related to the management domain of the General Department of Taxation of Vietnam;

+ The annual operational plan of the General Department of Taxation of Vietnam.

- Issue professional guidance documents, business processes; internal regulations, and individual documents within the management scope of the General Department of Taxation of Vietnam.

- Implement legal documents, strategies, plans, programs, projects, and proposals within the management scope of the General Department of Taxation of Vietnam after being promulgated or approved by competent authorities.

- Disseminate, propagate, and educate legal matters under the management domain of the General Department of Taxation of Vietnam.

- Organize tax management as per the law:

+ Guide and explain the State's tax policies; organize the support work for taxpayers to fulfill their tax obligations according to the law;

+ Guide, direct, inspect, supervise, and organize the implementation of business processes on taxpayer registration, tax code issuance, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, tax debt write-off, penalties, and other related tasks;

+ Decide or submit to competent authorities for decisions on tax exemption, tax reduction, tax refund, extension of tax declaration submission deadlines, tax payment deadlines, tax debt write-off, tax penalty reduction;

+ Indemnify taxpayers; maintain taxpayer information confidentiality; confirm taxpayers' fulfillment of tax obligations upon request as per regulations;

+ Conduct evaluations to determine payable taxes of taxpayers upon requests from competent state agencies;

+ Delegate other agencies and organizations to directly collect certain taxes as per the law.

- Implement technical and professional risk management measures in tax management activities.

- Apply administrative measures to ensure the enforcement of tax laws:

+ Require taxpayers to provide accounting books, invoices, documents, and other materials related to tax calculation and payment; require credit institutions, other organizations, and individuals to provide documents and cooperate with tax authorities in tax management;

+ Determine tax, collect overdue taxes; implement measures to enforce administrative tax decisions to collect overdue tax amounts and fines for tax administrative violations.

- Prepare files for initiating prosecutions against organizations and individuals violating tax laws; publicly announce tax law violation cases in the media.

- Conduct specialized tax inspections, resolve complaints, denunciations; handle or propose competent authorities to handle tax law violations in accordance with the law; prevent and combat corruption, negativity, and waste in the use of assigned assets and finances as per regulations.

- Develop, implement, and manage specialized national tax databases, IT infrastructure meeting the requirements of tax management modernization, internal management, and provision of electronic services to assist taxpayers.

- Implement tax accounting, statistical work, and financial reporting policies as per regulations.

- Conduct international cooperation tasks in the field of taxation as assigned, decentralized by the Minister of Finance and the law.

- Manage organizational structure, staffing; implement salary policies and reward, training, fostering, competition, commendation, discipline for officials, public employees, and workers within the management scope of the General Department of Taxation of Vietnam as delegated by the Minister of Finance and prescribed by law.

- Organize the implementation of sectoral competition and commendation for taxpayers, organizations, and individuals with outstanding achievements in tax management and compliance with tax obligations for the state budget as prescribed by law.

- Manage state budget funds and allocated assets; retain documents, materials, tax instruments in accordance with the law; implement financial management and staffing mechanisms as prescribed by competent authorities.

- Implement administrative reform according to the goals and content of the administrative reform program approved by the Minister of Finance.

- Perform other tasks and powers assigned by the Minister of Finance and as prescribed by law.