What are proposed names for 05 ministries after reorganization and merger in Vietnam? What are duties of the General Department of Taxation of Vietnam under the Minister of Finance of Vietnam?

What are proposed names for 05 ministries after reorganization and merger in Vietnam?

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

According to the orientation of the Central Steering Committee, based on the implementation of the aforementioned plan, the organizational structure of the Government of Vietnam for terms 15 and 16 (tenure 2026 - 2031) is streamlined as follows:

- There will be 13 ministries, 04 ministerial-level agencies (a reduction of 05 ministries).

- There will be 04 government agencies (a reduction of 04 government agencies).

- Internal organization: Continue to restructure and streamline the organizational framework, significantly reduce the number of general departments, departments, and public service providers under ministries and departments.

Accordingly, the proposed names for 05 ministries after merging, consolidating, and organizing are as follows:

(1) Merge the Ministry of Planning and Investment and the Ministry of Finance.

The ministry's proposed name after organization is the Ministry of Finance and Development Investment or the Ministry of Economic Development (performing state management functions over the sectors and fields 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 ministry's proposed name after organization is the Ministry of Infrastructure Development or the Ministry of Transport and Urban, Rural Construction (performing state management functions over the sectors and fields 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 ministry's proposed name after organization is the Ministry of Agriculture, Natural Resources, and Environment (performing state management functions over the sectors and fields currently assigned to the Ministry of Natural Resources and Environment and the Ministry of Agriculture and Rural Development), addressing some overlaps in managing water resources, river basins, and biodiversity.

(4) Merge the Ministry of Information and Communications and the Ministry of Science and Technology.

The ministry's proposed name after organization is the Ministry of Science, Technology and Digital Transformation or the Ministry of Science, Technology, Digital Transformation and Communications (performing state management functions over the sectors and fields 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

The ministry's proposed name after organization is the Ministry of Home Affairs and Labor and transfer state management functions over vocational education to the Ministry of Education and Training, transfer state management functions over social protection, children, and prevention of social evils to the Ministry of Health.

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

What are proposed names for 05 ministries after reorganization and merger in Vietnam? (Image from Internet)

What are duties of the General Department of Taxation of Vietnam under the Minister of Finance of Vietnam?

According to Article 1 of Decision 41/2018/QD-TTg, the position and function of the General Department of Taxation of Vietnam are defined as follows:

Position and Function

1. The General Department of Taxation of Vietnam is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management over domestic revenues nationwide, including taxes, fees, charges, and other revenue sources of the state budget (hereinafter collectively referred to as taxes); organizing tax management as prescribed by law.

2. The General Department of Taxation of Vietnam has legal status, a national emblem-shaped seal, is allowed to open accounts at the State Treasury, and has its headquarters in Hanoi city.

Thus, the General Department of Taxation of Vietnam assists the Minister of Finance in state management of domestic revenues nationwide; organizing tax management as prescribed by law.

Note: The domestic revenues managed by the General Department of Taxation of Vietnam assisting the Minister of Finance include: taxes, fees, charges, and other state budget revenues.

What are the duties and powers of the General Department of Taxation of Vietnam?

According to Article 2 of Decision 41/2018/QD-TTg, the duties and powers of the General Department of Taxation of Vietnam are defined as follows:

(1) Submit to the Minister of Finance to present to competent authorities for consideration and decision:

- Draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government; draft Decisions of the Prime Minister of the Government on tax management;

- Strategies, action programs, important schemes, and projects on tax management; Annual tax revenue estimates as per the State Budget Law.

(2) Submit to the Minister of Finance for consideration and decision:

- Draft circulars and other documents concerning the field of management of the General Department of Taxation of Vietnam;

- The annual operation plan of the General Department of Taxation of Vietnam.

(3) Issue documents guiding professional procedures; internal normative documents and individual documents under the management scope of the General Department of Taxation of Vietnam.

(4) Organize implementation of legal documents, strategies, plans, programs, projects, and schemes under the management scope of the General Department of Taxation of Vietnam after being issued or approved by competent authorities.

(5) Propagate, disseminate, and educate the law in the field of management of the General Department of Taxation of Vietnam.

(6) Organize tax management according to the law:

- Guide and explain the state's tax policies; organize supporting service for taxpayers to fulfill tax obligations as regulated by law;

- Guide, direct, inspect, supervise and organize implementation of professional procedures on taxpayer registration, tax code issuance, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, waivers of tax arrears, penalties, and other related procedures;

- Decide or submit to competent authorities for decision on tax exemption, tax reduction, tax refund, extension of the time limit for filing tax returns, extension of the tax payment deadline, waiver of tax debt, tax penalties;

- Compensate for damages to taxpayers; keep taxpayer information confidential; certify the implementation of the taxpayer's tax obligations when requested as prescribed by law;

- Appraise to determine the amount of tax payable by taxpayers at the request of competent state agencies;

- Delegate to agencies, organizations to directly collect certain types of taxes as prescribed by law.

(7) Organize technical measures for risk management in tax management activities.

(8) Apply administrative measures to ensure law enforcement on taxation:

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

- Impose taxes, recover taxes; execute coercive administrative tax decisions to collect tax debts, administrative tax penalties.

(9) Prepare dossiers to recommend prosecution of organizations and individuals violating tax laws; Publicize violations of tax laws on mass media.

(10) Specialized tax inspection; handle complaints, denunciations; resolve according to the authority or recommend handling by competent authorities as per legal regulations on tax law violations; tackle corruption, negatives, and implement thrift practice, fight wastefulness in the use of assets, and funding assigned according to law.

(11) Develop, deploy, and manage software applications, national professional databases on taxation, information technology infrastructure meeting the requirements for modernizing tax management work, internal management, and providing electronic services to support taxpayers.

(12) Organize accounting, statistical work related to tax and policies, and financial reporting according to regulations.

(13) Implement international cooperation tasks in the field of taxation as assigned, decentralized by the Minister of Finance and as per legal regulations.

(14) Manage organizational structure, staff; implement salary policies and other policies, incentives, training, fostering, emulation, commendation, discipline for officials and public employees, and workers under the management of the General Department of Taxation of Vietnam as delegated by the Minister of Finance and as per legal regulations.

(15) Implement emulation and commendation work in the tax sector for taxpayers, organizations, and individuals with outstanding achievements in tax management and tax obligation compliance with the state budget as per legal regulations.

(16) Manage finance provided by the state budget and assets assigned, keep records, documents, tax instruments as per legal regulations; implement financial and staffing management mechanism as regulated by competent authorities.

(17) Carry out administrative reform according to the objectives and content of the administrative reform program approved by the Minister of Finance.

(18) Implement other tasks and powers assigned by the Minister of Finance and as per legal regulations.