What is the address of Ho Chi Minh City Tax Department? What are the position and functions of the Ho Chi Minh City Tax Department?

What is the address of Ho Chi Minh City Tax Department?

According to information published on the Ministry of Finance's Electronic Information Portal:

The Ho Chi Minh City Tax Department is currently located at 63 Vu Tong Phan, An Phu Ward, Thu Duc City, Ho Chi Minh City.

Below are other contact details for the Ho Chi Minh City Tax Department:

Note: The address and contact information of the Ho Chi Minh City Tax Department above is updated as of the current time (February 2025). Information may change over time according to decisions by competent authorities.

What is the address of Ho Chi Minh City Tax Department? (Image from Internet)

What are the position and functions of the Ho Chi Minh City Tax Department?

Based on Article 1 of Decision 1836/QD-BTC of 2018 stipulating the position and functions of the Tax Department as follows:

- Tax Departments in provinces and centrally-operated cities (hereinafter referred to as Tax Departments) are organizations under the General Department of Taxation, tasked with organizing and implementing the management of taxes, fees, charges, and other budget revenues (collectively referred to as taxes) within the scope of the tax authority's responsibilities for managing tax collection in the locality as prescribed by law.

- The Tax Department has legal status, its own seal, and is allowed to open accounts at the State Treasury as prescribed by law.

What are the duties and powers of the Ho Chi Minh City Tax Department?

Based on Article 2 of Decision 1836/QD-BTC of 2018 stipulating the duties and powers of the Ho Chi Minh City Tax Department as follows:

The Tax Department performs responsibilities and powers according to the provisions of the Law on Tax Administration, tax laws, other relevant legal regulations, and the following specific responsibilities and powers:

- Organize, direct, guide, and uniformly implement legal documents related to tax, tax management, and other relevant legal provisions; implement regulations, procedures of tax management issued by the Ministry of Finance, the General Department of Taxation in the province, city area.

- Analyze, aggregate, evaluate tax management work; advise the local Party and government on the estimation of state budget revenues and tax management work in the locality; actively coordinate closely with sectors, agencies, and related units to implement the assigned tasks.

- Organize the management of taxpayers under the responsibility of the Tax Department: taxpayer registration; tax declaration; tax calculation, tax notice; tax payment; tax refund; tax deduction; tax exemption, reduction; write-off of tax debts, fines; tax accounting for taxpayers; urge taxpayers to fully and promptly fulfill their tax obligations to the state budget.

- Manage information about taxpayers; develop an information data system about taxpayers.

- Implement tax system reform tasks aiming to improve operational quality, publicize procedures, enhance tax management procedures, and provide information to facilitate taxpayers in implementing tax policies and laws.

- Organize the implementation of state tax policies, guiding, explaining, and supporting taxpayers in the locality to fulfill tax obligations in conformity with legal provisions.

- Execute the annual tax revenue estimate assigned, directly manage tax management operational measures for taxpayers under the responsibility of the Tax Department according to law and legal regulations, and procedures of the Ministry of Finance, the General Department of Taxation.

- Guide, direct, and inspect Tax Sub-departments in organizing tax management missions.

- Organize professional measures for risk management in tax management activities;

- Directly conduct specialized tax inspections, tax checks, supervisory procedures for tax declarations, refunds, deductions, exemptions, reductions, payments, and compliance with tax laws for taxpayers; tax-collecting organizations and individuals, delegated tax-collecting agencies under the Tax Department's jurisdiction.

- Conduct inspections regarding compliance with duties by tax agencies and tax officials under the Tax Department Director's jurisdiction.

- Resolve tax-related complaints and denunciations, and complaints regarding the performance of official duties by tax agencies and tax officials under the Tax Department Director’s jurisdiction according to law; handle tax administrative violations, file procedures for recommending authorities to prosecute organizations and individuals violating tax laws.

- Organize tax statistics and accounting, manage tax receipts, forms, and reports on tax revenue results and reports serving upper-level agencies' direction and local People's Committees and related agencies; summarize, evaluate the situation and outcomes of the Tax Department’s operations.

- Recommend the General Department of Taxation’s Director on issues needing amendment and addition in tax legal documents, regulations of the General Department of Taxation regarding professional expertise and internal management; promptly report to the General Department of Taxation’s Director on arising issues beyond the Tax Department’s resolution authority.

- Decide or propose competent authorities to decide tax exemption, reduction, refunds, extension of tax filing and payment deadlines, tax debts, fines write-offs, penalty waivers as per law.

- Require taxpayers, state agencies, organizations, individuals to provide necessary information promptly for tax management; propose competent authorities to handle organizations or individuals failing to cooperate with the Tax Department to collect taxes for the state budget.

- Determine taxes and enforce tax administrative decisions as prescribed by law; announce in the media taxpayers violating tax laws.

- Compensate taxpayers for damages; keep taxpayers' information confidential; confirm taxpayers’ tax obligation fulfillment upon request according to lawful management under the Tax Department.

- Assess to determine due taxes of taxpayers upon request of competent state agencies.

- Deploy application software, technical infrastructure meeting modernization demands of tax management, and internal management activities within the Tax Department;

- Manage biographical records, documents, tax receipt forms, and budgets, assets allocated as prescribed by law.

- Perform other tasks assigned by the General Department of Taxation's Director.