What are regulations on the taxation storage system in Vietnam?

What are regulations on the taxation storage system in Vietnam?

Pursuant to Article 2 of the Storage Operations Regulations of the Tax Sector issued by the General Director of the General Department of Taxation, attached to Decision 2205/QD-TCT of 2015, the Storage System of the Tax Sector includes:

- The Archiving Department of the General Department of Taxation (Administration - Archiving Section, Office of the General Department of Taxation).

- The Administration - Archiving Department of the Ho Chi Minh City Tax Department and the Hanoi City Tax Department; the archiving section of the Provincial Tax Department (Administration - Management - Finance - Printing Section under the Provincial Tax Department).

- The Archiving Section of the District Tax Department (Administrative Team of the District Tax Department, district, district-level town or city under province).

The Office of the General Department of Taxation is responsible for assisting the General Director of the General Department of Taxation in uniformly managing and acting as the focal point for directing professional operations related to the storage work of the Tax Sector; coordinating and engaging in transactions with the Ministry of Finance Archive; State Archives and Records Administration, and relevant sectors (According to Article 4 of the Regulation issued with Decision 2205/QD-TCT of 2015).

What are tasks of the taxation storage in Vietnam?

The tasks of the taxation storage are stipulated in Article 2 of the Storage Operations Regulations of the Tax Sector issued by the General Director of the General Department of Taxation, attached to Decision 2205/QD-TCT of 2015 as follows:

The taxation storage must perform current archival tasks to manage documents and records under its management unit, specifically:

(1) Organize the collection of documents into the current archive, including the following tasks:

- Develop a plan to collect records and documents;

- Collaborate with units and individuals to identify records and documents that need to be collected;

- Guide units and individuals in preparing documents for submission and compiling the "Repository Records and Documents Catalog";

- Prepare storage facilities and materials to receive documents;

- Organize receipt of documents and prepare a "Document Transfer and Acceptance Minutes".

The "Repository Records and Documents Catalog" and the "Document Transfer and Acceptance Minutes" are made in two copies following the standardized format guided by the Director of the State Archives and Records Administration. The submitting unit or individual and the Archive department of the Tax agency each retain one copy.

(2) Safeguard and preserve the security of records and documents;

(3) Serve the exploitation and use of archival materials;

(4) Classify, revise, arrange documents; select records and documents eligible for archival submission for historical preservation; proceed with procedures for the destruction of valueless documents according to current regulations.

Additionally, according to Article 16 of the Storage Operations Regulations of the Tax Sector issued by the General Director of the General Department of Taxation, attached to Decision 2205/QD-TCT of 2015, which specifies the rights and responsibilities of officials and public employees engaging in archival tasks as follows:

- Request Tax agency officials and public employees to strictly adhere to the Archive Law and State, Ministry of Finance, and General Department of Taxation regulations on archival operations;

- Propose the suspension of severe violations of the archival operations regulations of this policy after multiple warnings;

- Conduct archival document replication and extraction to provide to Tax agency officials and public employees and organizations, individuals as legally defined and by the discretion of Tax agency leaders at all levels;

- Propose recommendations on rewards, discipline, transfers, planning, training, fostering, and deploying officials and public employees involved in archival work;

- Attend archival professional training courses organized by the State Archives and Records Administration, Ministry of Finance, and the General Department of Taxation according to their annual training and nurturing plan.

Taxation storage system in Vietnam (Image from the Internet)

Where does the funding for taxation storage come from?

The funding for taxation storage is specified in Article 15 of the Storage Operations Regulations of the Tax Sector issued by the General Director of the General Department of Taxation, attached to Decision 2205/QD-TCT of 2015 as follows:

- For the construction of storage facilities, it is implemented according to the regulations of the State and the Ministry of Finance;

- For the renovation of storage facilities: Tax Departments report for consideration and decision by the General Department;

- For regular operations in archival tasks including costs: collection, classification, revision, appraisal of document value, document destruction; purchasing equipment, scientific and technological research applications... are funded by the tax sector's budget. Heads of Tax agencies at all levels are responsible for ensuring adequate funding for the archival work of their unit.

In exceptional cases where the funding requirement for document revision due to historical backlog is excessively large, the Head of the Tax agency must prepare a "Scientific Document Archival Revision Scheme" report for consideration by the General Department of Taxation for resolution.

The use and management of funds for archival activities must comply with the current state regulations.