Official implementation of Plan 141 to replace Plan 140 on restructuring and downsizing the organizational structure of the Government of Vietnam? What are the position and function of the General Department of Taxation of Vietnam within the State Apparatus?

Official implementation of Plan 141 to replace Plan 140 on restructuring and downsizing the organizational structure of the Government of Vietnam?

On December 6, 2024, the Steering Committee for the Summary of the Implementation of Resolution 18-NQ/TW issued Plan 141/KH-BCDTKNQ18... Download aimed at replacing the plan to streamline the machinery of the Government of Vietnam outlined in Plan 140/KH-BCDTKNQ18... Download.

According to Plan 141/KH-BCDTKNQ18, the reorganization and downsizing of the organizational structure of the Government of Vietnam and internal organizations of ministries, ministerial-level agencies, and government-affiliated agencies (reducing at least 15%-20% of internal organizational units, excluding the Ministry of Public Security and Ministry of National Defense which follow the Politburo's decisions, not including organizations under merger, due to overlapping functions and duties when merging ministries) is based on perspectives, goals, principles, ensuring alignment with the directions and requirements of the Central Steering Committee; additionally, reviewing all activities of steering committees to cease operations except for those with essential functions and duties.

The reorganization ties in with reducing the workforce of officials and public employees and restructuring, enhancing the quality of officials and public employees, improving state management effectiveness to meet new task requirements.

A review of the legal document system related to the organizational structure of the Government of Vietnam will provide solutions for processing during restructuring; drafting regulations on the functions, duties, powers, and organizational structure of ministries, ministerial-level agencies, and government-affiliated agencies.

To be specific, Plan 141/KH/BCDTKNQ18 outlines the latest organizational restructuring plan for ministries and ministerial-level agencies under the Government of Vietnam as follows:

(1) Maintain 08 Ministries and Ministerial-Level Agencies (with internal organizational downsizing)

- For the Ministries, include: Ministry of National Defense; Ministry of Public Security; Ministry of Justice; Ministry of Industry and Trade; Ministry of Culture, Sports and Tourism.

- For the ministerial-level agencies, include: Office of the Government of Vietnam; Government Inspectorate; State Bank of Vietnam.

The proposal to maintain the above ministries and ministerial-level agencies is necessary, ensuring stability, continuity, and consistency with current practical requirements.

(2) Orientation for restructuring and merging 14 ministries and ministerial-level agencies

- Merge the Ministry of Planning and Investment and the Ministry of Finance. The new ministry name is proposed to be the Ministry of Finance and Development Investment or the Ministry of Economic Development (performing state management functions over sectors currently assigned to the Ministry of Finance and the Ministry of Planning and Investment).

- Merge the Ministry of Transport and the Ministry of Construction. The new ministry name is proposed to be the Ministry of Infrastructure Development or the Ministry of Urban and Rural Transport and Construction (performing state management functions over sectors currently assigned to the Ministry of Transport and the Ministry of Construction).

- Merge the Ministry of Natural Resources and Environment and the Ministry of Agriculture and Rural Development. The new ministry name is proposed to be the Ministry of Agriculture and Natural Resources, Environment (performing state management functions over sectors currently assigned to the Ministry of Natural Resources and Environment and the Ministry of Agriculture and Rural Development), addressing overlapping tasks in water resource management, river basin management, and biodiversity.

- Merge the Ministry of Information and Communications and the Ministry of Science and Technology. The new ministry name is suggested to be the Ministry of Science, Technology, and Digital Transformation or the Ministry of Science, Technology, Digital Transformation, and Communications (performing state management functions over sectors currently assigned to the Ministry of Information and Communications and the Ministry of Science and Technology).

- Merge the Ministry of Labor, Invalids and Social Affairs and the Ministry of Home Affairs into the Ministry of Home Affairs and Labor and transfer the state management functions over vocational education to the Ministry of Education and Training, transfer state management functions over social welfare, children, and social evils prevention to the Ministry of Health.

- The Ministry of Health actively cooperates with the Central Organizational Department in acquiring certain tasks from the Central Health Protection Board (when this Board concludes operations); simultaneously, it is expected to assume state management over: social welfare; children; social evils prevention from the Ministry of Labor – Invalids and Social Affairs.

- The Ministry of Foreign Affairs proactively coordinates to assume the main responsibilities of the Central Foreign Affairs Commission, National Assembly's Foreign Affairs Committee (when the Central Foreign Affairs Commission and National Assembly's Foreign Affairs Committee conclude operations).

- The Ministry of Home Affairs actively develops a plan to restructure the National Academy of Public Administration towards merging with the Ho Chi Minh National Academy of Politics; concurrently, leads and cooperates with the Ministry of Labor – Invalids and Social Affairs to develop a merger plan of the Ministry of Labor – Invalids and Social Affairs and the Ministry of Home Affairs (after transferring certain functions to the Ministry of Education and Training, Ministry of Health); cooperates with the Committee for Ethnic Minority Affairs to transfer the functions and duties of the Government Committee for Religious Affairs to the Committee for Ethnic Minority Affairs.

- The Committee for Ethnic Minority Affairs actively cooperates with the Ministry of Home Affairs to develop a plan to acquire the Government Committee for Religious Affairs and coordinate with the Ministry of Labor – Invalids and Social Affairs to assume functions and duties related to poverty reduction from the Ministry of Labor - Invalids and Social Affairs.

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Official implementation of Plan 141 to replace Plan 140 on restructuring and downsizing the organizational structure of the Government of Vietnam? (Image from the Internet)

What are the position and function of the General Department of Taxation of Vietnam within the State Apparatus?

Based on Article 1 of Decision 41/2018/QD-TTg stipulating the position and function of the General Department of Taxation of Vietnam as follows:

Position and Function

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

2. The General Department of Taxation of Vietnam has legal status, a seal featuring the national emblem, is authorized to open accounts at the State Treasury, with its headquarters in Hanoi.

The General Department of Taxation of Vietnam's position and functions are as follows:

- The General Department of Taxation of Vietnam is an organization under the Ministry of Finance;

- The General Department of Taxation of Vietnam performs the function of advising and assisting the Minister of Finance in managing domestic revenue nationwide;

- The General Department of Taxation of Vietnam organizes tax management according to legal regulations;

- The General Department of Taxation of Vietnam holds legal personality, has a national emblem seal, and is authorized to open accounts at the State Treasury.

Who is the General Director of the General Department of Taxation of Vietnam responsible to?

Based on Article 4 of Decision 41/2018/QD-TTg pertaining to the leadership of the General Department of Taxation of Vietnam as follows:

Leadership

1. The General Department of Taxation of Vietnam has a General Director and no more than 04 Deputy General Directors as per regulations.

2. The General Director, Deputy General Directors of the General Department of Taxation of Vietnam are appointed, dismissed, and removed by the Minister of Finance according to legal regulations.

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

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Thus, the General Director of the General Department of Taxation of Vietnam is responsible to the Minister of Finance and before the law for the entire activities of the General Department of Taxation of Vietnam.