What is the address of Thu Duc City Tax Department?

What is the address of Thu Duc City Tax Department?

Based on Article 1 of Decision 815/QD-BTC in 2021, the regulations are as follows:

Establish the Thu Duc City Tax Department under the Ho Chi Minh City Tax Department based on the arrangement and merger of three District Tax Departments, including: District 2 Tax Department, District 9 Tax Department, and Thu Duc District Tax Department, specifically:

a) Name: Thu Duc City Tax Department.

b) Headquarters location: Thu Duc City Administrative Center, Ho Chi Minh City.

The Thu Duc City Tax Department has legal status, a separate seal, and is allowed to open an account at the State Treasury according to legal regulations.

Thus, the Thu Duc City Tax Department under the Ho Chi Minh City Tax Department was established based on the arrangement and merger of three District Tax Departments, including: District 2 Tax Department, District 9 Tax Department, and Thu Duc District Tax Department.

Currently, the address of the Thu Duc City Tax Department is located at: 1398 Dong Van Cong, Thanh My Loi Ward, Thu Duc City, Ho Chi Minh City.

What is the address of Thu Duc City Tax Department? (Image from Internet)

What is the organizational structure of the Tax Department in Vietnam?

Based on Clause 1 of Article 3 of Decision 110/QD-BTC in 2019 (supplemented by Clause 2 of Article 1 of Decision 812/QD-BTC in 2021) regarding the organizational structure of district-level Tax Departments, regional Tax Departments under Provincial Tax Departments, as follows:

(1) Tax Departments with revenue over 1,000 billion VND/year (excluding revenue from oil and land); managing over 5,000 enterprises include the following Teams:

- Propaganda - Taxpayer Support Team.

- Declaration - Tax Accounting - Information Technology Team.

- Internal Inspection Team.

- Debt Management and Tax Enforcement Team.

- General - Business - Estimation - Legal Affairs Team.

- Administration - Human Resources - Finance - Management - Voucher Team.

- Registration and Other Revenues Team.

- No more than 03 Tax Inspection Teams.

- No more than 08 Subdistrict Tax Management Teams, ensuring no higher than the current number of Subdistrict Tax Management Teams of the unit.

(2) Tax Departments with revenue from 300 billion VND/year to 1,000 billion VND/year (excluding revenue from oil and land); managing up to 5,000 enterprises or meeting only one of the two criteria in (1) organize the following Teams:

- Propaganda - Taxpayer Support - Registration - Other Revenues Team.

- Declaration - Tax Accounting - Information Technology - Business - Estimation - Legal Affairs Team.

- Administration - Human Resources - Finance - Management - Voucher Team.

- No more than 02 Tax Inspection Teams (including Debt Management and Tax Enforcement tasks).

- No more than 06 Subdistrict Tax Management Teams, ensuring no higher than the current number of Subdistrict Tax Management Teams of the unit.

(3) Tax Departments with revenue from 50 billion VND/year to under 300 billion VND/year (excluding revenue from oil and land) organize the following Teams:

- Administration - Human Resources - Finance - Management - Voucher Team.

- Tax Management Business Team (Propaganda - Support - Business - Estimation - Declaration + Tax Accounting - Information Technology - Registration and Other Revenues).

- Tax Inspection Team (including Debt Management and Tax Enforcement tasks).

- No more than 03 Subdistrict Tax Management Teams, ensuring no higher than the current number of Subdistrict Tax Management Teams of the unit.

(4) Tax Departments with revenue under 50 billion VND/year (excluding revenue from oil and land) organize 02 Teams:

- General (Administration - Human Resources - Finance - Management - Voucher - Business - Estimation) Team.

- Tax Management Business Team (Propaganda - Support - Debt Management - Tax Inspection - Declaration - Tax Accounting - Information Technology - Registration and Other Revenues - Subdistrict Tax Management).

(5) Tax Departments with revenue over 5,000 billion VND/year (excluding revenue from oil and land); managing over 10,000 enterprises organize the following Divisions (equivalent to teams under the Tax Department):

- Administration - Human Resources - Finance - Management - Voucher Division;

- General - Business - Estimation - Propaganda - Taxpayer Support Division;

- Declaration - Tax Accounting - Information Technology Division;

- Internal Inspection Division;

- Debt Management and Tax Enforcement Division;

- Registration and Other Revenues Division;

- Tax Inspection - Audit Division;

- No more than 05 Tax Inspection Divisions;

- No more than 04 Household Business and Individual Business Management Divisions.

Does the Tax Department have legal status in Vietnam?

According to Clause 2 of Article 1 of Decision 110/QD-BTC in 2019, the position and function of the Tax Department are regulated as follows:

Position, Function

1. Tax Departments at districts, district-level towns, and cities; Regional Tax Departments (collectively referred to as Tax Departments) are organizations under the Provincial Tax Department, with the function of organizing tax management, fees, charges, and other state budget revenue management (hereinafter referred to collectively as taxes) within the scope of tasks managed by the tax authority in the locality as per legal regulations.

2. Tax Departments have legal status, a separate seal, and are allowed to open accounts at the State Treasury according to legal regulations.

Thus, according to the above regulations, Tax Departments have legal status, a separate seal, and are allowed to open accounts at the State Treasury according to legal regulations.