What are the duties and powers of the Tax sub-departments in Vietnam?

What are the duties and powers of the Tax sub-departments in Vietnam?

Pursuant to Article 2 of Decision 110/2019/QD-BTC (amended and supplemented by Clause 1, Article 1 of Decision 812/2021/QD-BTC), the Tax sub-departments perform tasks, powers, and responsibilities in accordance with the Law on Tax Administration, tax laws, other relevant legal provisions, and the following specific duties and powers:

- Organizing and implementing uniformly the legal documents on tax, tax administration, and other related legal regulations; procedures and professional measures for tax management in the area.

- Organizing the execution of the annual tax revenue estimates assigned; summarizing, analyzing, and evaluating tax management activities; advising local party committees and governments on developing and implementing state budget revenue estimates, and managing taxes in the area; presiding over and coordinating closely with related sectors, agencies, and units to perform assigned tasks.

- Organizing and implementing the propaganda, guidance, and explanation of the State’s tax policies; assisting taxpayers in the area in fulfilling their tax obligations according to the law.

- Recommending to the Head of the Department of Taxation amendments and supplements to legal documents on tax, professional procedures, internal management regulations, and issues beyond the tax sub-department’s authority to resolve.

- Organizing the tax management tasks for taxpayers under the management scope of the tax sub-department: taxpayer registration; tax declaration; tax calculation; tax notification; tax payment; tax refund; tax deduction; tax exemption, reduction; write-off of tax debts and penalties; accounting for taxpayers; urging taxpayers to fully and promptly fulfill their tax obligations to the state budget.

- Managing taxpayer information; developing a data information system on taxpayers in the area.

- Organizing technical and professional measures to manage risks in tax administration activities.

- Inspecting and supervising tax declarations, tax refunds, tax deductions, tax exemptions, reductions, tax payments, and compliance with tax policies and laws by taxpayers and organizations, individuals authorized to collect taxes according to the classification and management authority of the Head of the tax sub-department.

- Tax sub-departments with revenue over 5,000 billion VND/year (excluding revenue from oil and land); managing over 10,000 enterprises are assigned additional tasks of directly inspecting tax specialties.

- Deciding or proposing competent authorities to decide on tax exemption, reduction; tax refund; extension of tax declaration submission, tax payment extension; write-off of tax debts, penalty fees, late payment fees; exemption from tax penalties according to the law.

- Having the right to require taxpayers, state agencies, organizations, related individuals to provide necessary information promptly for tax collection management; request competent authorities to handle institutions, individuals not fulfilling their cooperation responsibilities with the tax authorities to execute state budget revenue duties.

- Having the right to determine taxes, execute enforcement measures on tax administrative decisions according to the law; publicize on mass media about taxpayers' violations of tax laws.

- Compensating taxpayers for damages caused by tax authorities' errors, according to the law; maintaining the confidentiality of taxpayer information; confirming the compliance with tax obligations according to legal provisions.

- Organizing the statistics and management of taxes, receipts, tax stamps; preparing reports on tax revenue results and other reports to serve the command and administration of superior authorities, relevant agencies, and the same-level People's Committee; summarizing and evaluating the situation and results of the tax sub-department's work.

- Organizing inspections, resolving complaints, denunciations about taxes, and complaints, denunciations related to the execution of official duties by tax officials under the management authority of the Head of the tax sub-department according to the law.

- Handling administrative violations on taxes, preparing files to propose competent authorities to prosecute organizations and individuals violating tax laws according to the Law on Tax Administration and other relevant laws.

- Appraising to determine the payable tax amount of taxpayers as requested by competent state agencies.

- Executing tasks of reforming the tax system to improve operational quality, publicize procedures, innovate tax management processes, and provide information to facilitate taxpayers in executing policies and laws on taxes.

- Organizing the reception and implementation of application software, technical infrastructure technology meeting the requirements of modernizing tax management and internal sector management tasks into the activities of the tax sub-department.

- Managing the apparatus, staffing, and workforce; organizing training and fostering the tax sub-department officials according to state regulations and under the decentralization of the Ministry of Finance.

- Managing finances and assets delivered, preserving records, documents, and tax stamps according to legal and sector regulations.

- Executing other tasks assigned by the Department of Taxation Director.

What are the duties and powers of the Tax sub-departments in Vietnam? (Image from the Internet)

What is the position and function of the tax sub-department in Vietnam?

Based on Article 1 of Decision 110/2019/QD-BTC, the position and function of the tax sub-department are as follows:

- The Tax sub-departments in districts, district-level towns, cities; Inter-district Tax sub-departments (collectively referred to as Tax sub-departments) are organizations directly under the provincial Department of Taxation, with the function of organizing tax, fee, levy, and other state budget revenue management tasks (hereinafter collectively referred to as tax) within the scope of tasks of the tax authorities managing revenue in the area according to the law.

- The tax sub-department has legal status, its own seal, and is allowed to open accounts at the State Treasury according to the law.

Who is the Chairman of the tax sub-department in Vietnam?

Pursuant to Article 4 of Decision 110/2019/QD-BTC, the regulations are as follows:

Chairmenhip of the tax sub-department

1. The tax sub-department consists of a Head of the tax sub-department and several Deputy Heads as prescribed by law.

The Head of the tax sub-department is responsible to the Director of the Department of Taxation and before the law for all activities of the tax sub-department in the area.

The Deputy Heads are responsible to the Head of the tax sub-department and before the law for the areas of work assigned to them.

2. The appointment, dismissal, discipline, and transfer of the tax sub-department Chairmenhip are conducted according to the law and the regulations on the management of cadres by the Ministry of Finance.

Thus, the Chairmenhip of the tax sub-department includes a Head of the tax sub-department and several Deputy Heads.