What documents does the General Director of the General Department of Taxation of Vietnam have the authority to sign?

What documents does the General Director of the General Department of Taxation of Vietnam have the authority to sign? What is the scope and method of handling tasks by the General Director of the General Department of Taxation of Vietnam?

What documents does the General Director of the General Department of Taxation of Vietnam have the authority to sign?

Based on Article 22 of the Working Regulations of the General Department of Taxation of Vietnam issued together with Decision 2282/QD-TCT in 2017, the provisions regarding the signing of documents are as follows:

Regulations on document signing

  1. The General Director signs the following documents:

1.1. All documents under the authority of the General Department of Taxation of Vietnam;

1.2. Signs on behalf (TUQ.) of the Minister of Finance for certain documents under the authority of the Ministry of Finance when authorized by the Minister of Finance.

  1. The Deputy General Director signs:

2.1. Signs on behalf (KT.) of the General Director the documents in specialized fields already assigned.

Represents the General Department of Taxation of Vietnam, signs on behalf (KT.) of the General Director documents related to approval, joint signing, payment, and liquidation of contracts and transactions (serving the operations of the General Department of Taxation of Vietnam) with external partners related to the implementation of tasks in the assigned domain (according to Decision No. 1947/QD-TCT dated November 7, 2017, regarding authorization to engage in transactions with external partners of the General Department of Taxation of Vietnam/or other authorization, empowerment, or assignment documents by the General Director of the General Department of Taxation of Vietnam effective at the time of execution).

2.2. When the General Director is absent, the Deputy General Director designated, authorized, assigned by the General Director acts, directs, and signs on behalf the documents under the authority of the General Director.

...

Thus, according to the above regulations, the General Director of the General Department of Taxation of Vietnam has the authority to sign:

- All documents under the authority of the General Department of Taxation of Vietnam;

- Signs on behalf of the Minister of Finance for certain documents under the authority of the Ministry of Finance when authorized by the Minister of Finance.

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What documents does the General Director of the General Department of Taxation of Vietnam have the authority to sign? (Image from Internet)

What is the scope and method of handling tasks by the General Director of the General Department of Taxation of Vietnam?

Based on Clause 2 of Article 22 of the Working Regulations of the General Department of Taxation of Vietnam issued together with Decision 2282/QD-TCT in 2017, the scope and methods of handling tasks by the General Director of the General Department of Taxation of Vietnam are regulated as follows:

(1) The General Director directly handles the following tasks:

- Tasks in areas directly managed by the General Director.

- Tasks assigned to the Deputy General Director but deemed necessary to resolve due to urgent requirements, important content, or the absence of the assigned Deputy General Director without another Deputy General Director substituting; tasks where the Deputy General Directors have differing opinions.

- Other tasks as regulated by law or as requested by the Minister of Finance.

(2) The General Director brings issues for collective leadership discussion before deciding on the following matters:

- Issues regarding Tax System Reform Strategy; Development Strategy, long-term, five-year, and annual planning of the entire Tax sector.

- Annual tax revenue estimation, medium-term planning for 3 years, and five-year planning; Allocation plans for revenue to the Tax Departments of provinces and centrally-run cities including budget adjustment (increase, decrease) if necessary; Reports on the implementation of state budget revenue estimation quarterly and annually as stipulated.

- State budget expenditure estimation and allocation for the Departments/units under and affiliated with the General Department of Taxation of Vietnam and the Tax Departments of provinces and centrally-run cities based on decisions by the Prime Minister of Vietnam and the Minister of Finance.

- Policies, orientations, and directives for implementing tax administrative reform programs and modernization programs of the Tax sector by the General Department of Taxation of Vietnam.

- Annual work programs of the General Department of Taxation of Vietnam.

- Proposals for adjusting, amending, and supplementing the functions, tasks, and organizational structure of the General Department of Taxation of Vietnam, the Tax Departments of provinces and centrally-run cities. Constructing functions, tasks, authorities, and restructuring the organization of subordinate Tax Departments.

- Policies, orientations on training and developing tax officials.

- Planning of leadership officials for positions under designated management.

- Policies regarding staff tasks, appointments, dismissals, planning, transfer, rotation, position change, recruitment of officials and public employees, and labor in tax agencies at all levels according to the management hierarchy regulations by the Minister of Finance.

- Drafts of Laws, Ordinances, Decrees, Circulars related to tax administration chaired by the General Department of Taxation of Vietnam or related to tax policies as assigned by the Minister of Finance.

- Other issues as regulated by law or deemed necessary by the General Director for discussion in collective leadership.

(3) The General Director must base his decision on the proposal of the Council when considering solving the following issues:

- Rewards for collectives and individuals within and outside the Tax sector.

- Disciplinary actions against officials.

- Salary increases ahead of schedule.

- Asset liquidation.

(4). Authorize the Chief of Office or a unit head to preside over meetings, work with relevant unit heads, individuals to consolidate issues under the General Director's authority where units have differing opinions, present to the General Director for decision.

(5) For issues requiring discussion in the collective leadership of the General Department but when it is not feasible to organize collective leadership discussions, the General Director directs the unit presiding over the project to cooperate with the Office to gather opinions from Deputy General Directors, then present to the General Director for decision.

After receiving opinions from the Deputy General Directors, the General Director makes the final decision and is responsible for his decision.

(6) Besides the above methods, the General Director handles tasks through other appropriate methods (business trips, research, inspections, surveys at localities, facilities; press conferences; guest receptions...).

What are the working hours of the General Director of the General Department of Taxation of Vietnam?

Based on Article 3 of the Working Regulations of the General Department of Taxation of Vietnam issued together with Decision 2282/QD-TCT in 2017 which regulates working hour policies as follows:

Working hour regime

  1. Civil servants, public employees, and workers of the General Department of Taxation of Vietnam strictly adhere to working hours: Morning from 08:00 to 12:00; Afternoon from 13:00 to 17:00 daily.
  1. Heads of Departments/units under and affiliated with the General Department of Taxation of Vietnam are responsible for checking and reminding officials, public employees, and workers to fully and strictly comply with the discipline, regulations, and working hour policies at the office.

Thus, in the morning, the General Director of the General Department of Taxation of Vietnam works from 08:00 AM and in the afternoon begins work from 13:00 PM.

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