Shall the organizational structure of Government of Vietnam downsized to 21 entities according to Plan 140? Who appoints the Director General of the General Department of Taxation of Vietnam?

Shall the organizational structure of Government of Vietnam downsized to 21 entities according to Plan 140?

On December 5, 2024, Deputy Prime Minister Nguyen Hoa Binh, Deputy Head of the Steering Committee for reviewing the implementation of Resolution 18-NQ/TW 2017, signed Plan 140/BCDTKNQ18 on the Orientational Plan for the downsizing and consolidating of the Government of Vietnam's structure.

After reorganization, the Government of Vietnam during the 15th and 16th terms (2026-2031 tenure) plans to downsize its structure from 30 to 21 entities (a reduction of 9 entities) including: 13 ministries, 4 ministerial-level agencies, and 4 agencies under the Government of Vietnam.

Download Plan 140/BCDTKNQ18 on the orientation for downsizing the Government of Vietnam's structure now.

Specifically, the downsizing plan shall be implemented as follows:

(1) Maintain 8 ministries: Ministry of Defense, Ministry of Public Security, Ministry of Justice, Ministry of Industry and Trade, Ministry of Culture, Sports and Tourism, Ministry of Foreign Affairs, Ministry of Health, and Ministry of Education and Training.

The Ministry of Foreign Affairs, Ministry of Health, and Ministry of Education and Training will undergo internal restructuring and take over some tasks from dissolved Committees.

(2) Merge 10 Ministries into 5 Ministries as follows:

- Merge the Ministry of Planning and Investment and the Ministry of Finance. The new ministry, post-restructure, is anticipated to be named Ministry of Finance and Development Investment or Ministry of Development Economics.

- Merge the Ministry of Transport and the Ministry of Construction. The new ministry, post-restructure, is anticipated to be named Ministry of Infrastructure and Urban Affairs.

- Merge the Ministry of Natural Resources and Environment with the Ministry of Agriculture and Rural Development. The new ministry, post-restructure, is anticipated to be named Ministry of Agriculture and Natural Resources, Environment.

- Merge the Ministry of Information and Communications with the Ministry of Science and Technology. The new ministry, post-restructure, is anticipated to be named Ministry of Digital Transformation and Science, Technology or Ministry of Digital Transformation, Science, Technology and Communications.

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

(3) Arrange and organize the structure of ministerial-level agencies:

- Maintain 3 ministerial-level agencies: Office of the Government of Vietnam, Government Inspectorate, State Bank of Vietnam.

- The Committee for Ethnic Minority Affairs should proactively cooperate with the Ministry of Home Affairs to devise plans for taking over the Government's Committee for Religious Affairs and cooperate with the Ministry of Labor - Invalids and Social Affairs to take over the functions and duties on poverty reduction from the Ministry of Labor - Invalids and Social Affairs.

(4) Arrange and organize the structure of agencies under the Government of Vietnam as follows:

- Dissolve the State Capital Management Committee in enterprises and transfer its functions and duties to the Ministry of Finance, specialized Ministries, and relevant agencies.

For some large corporations (such as Vietnam Oil and Gas Group PVN, Vietnam Electricity Corporation EVN, Vietnam Posts and Telecommunications Group VPT...), research to determine them as organizing entities of the Communist Party directly under the Communist Party of the Government of Vietnam.

- Dissolve the National Financial Supervisory Commission and transfer its tasks to the Ministry of Finance, State Bank of Vietnam, and relevant agencies.

- Organize 2 Academies of Science and 2 National Universities to ensure they are effective, fulfilling their mission of research and training.

+ For 2 Academies of Science: Option 1: Merge the Vietnam Academy of Social Sciences with the Vietnam Academy of Science and Technology into the Vietnam Academy of Sciences; Option 2: Maintain the 2 Academies but reorganize, downsize the organizational structure and staffing, ensuring improved quality and effectiveness of operations, meeting the demands of Vietnam's Science and Technology Development Strategy.

+ For 2 National Universities (Hanoi and Ho Chi Minh City), propose transferring the National University of Hanoi and National University of Ho Chi Minh City to the Ministry of Education and Training for management.

- Transfer the Management Board of President Ho Chi Minh’s Mausoleum into the organizational structure of the Ministry of Defense.

- Integrate Vietnam Social Security into the Ministry of Finance and Development Investment or Ministry of Development Economics. Merge Vietnam Social Security into the Ministry of Finance and Investment Development or Ministry of Development Economics (reorganize into one independent entity under the Ministry of Finance and Investment Development or Ministry of Development Economics).

Shall the organizational structure of Government of Vietnam downsized to 21 entities according to Plan 140? Who appoints the Director General of the General Department of Taxation of Vietnam? (Image from the Internet)

Who appoints the Director General of the General Department of Taxation of Vietnam?

Based on Clause 2, Article 4 of Decision 41/2018/QD-TTg, the leadership of the Tax Department is stipulated as follows:

Leadership

...

2. The General Director and Deputy General Directors of the General Department of Taxation are appointed, dismissed, and removed by the Minister of Finance in accordance with the law.

...

Thus, the Director General of the General Department of Taxation is appointed by the Minister of Finance in accordance with the law.

What is the organizational structure of local tax authorities in Vietnam?

Based on Clause 2, Article 3 of Decision 41/2018/QD-TTg, the structure of local tax authorities is stipulated as follows:

- Tax Departments in provinces and cities under the central government according to provincial administrative units (collectively called Provincial Tax Departments) belong to the General Department of Taxation.

+ The Tax Department of Hanoi and the Tax Department of Ho Chi Minh City shall organize no more than 11 departments for consultancy and tax management functions and no more than 10 departments for Inspection - Examination.

+ A Tax Department with revenue of 2,500 billion VND/year or more (excluding crude oil and land) or managing 2,000 enterprises or more (excluding the Tax Departments of Hanoi and Ho Chi Minh City) can organize no more than 9 departments for consultancy and tax management functions and no more than 5 departments for Inspection - Examination.

+ A Tax Department with revenue below 2,500 billion VND/year (excluding crude oil and land) or managing less than 2,000 enterprises can organize no more than 8 departments for consultancy and tax management functions and 1 department for Inspection - Examination.

- Tax Sub-Departments in districts, towns, district-level towns, cities; Regional Tax Sub-Departments (collectively referred to as District Tax Sub-Departments) belong to Provincial Tax Departments.

+ Provincial Tax Departments and District Tax Sub-Departments have legal status, their own seals, and are permitted to open accounts at the State Treasury as prescribed by law.