What is the downsizing plan of the General Department of Taxation of Vietnam according to Report 219?

What is the downsizing plan of the General Department of Taxation of Vietnam according to Report 219?

Based on Section III of the Report 219/BC-BNV in 2025 by the Ministry of Home Affairs regarding the reorganization and downsizing of internal structures within the Ministry of Finance as follows:

- Reorganize the General Department of Taxation of Vietnam into a Tax Department (comprising 12 divisions/rooms) and restructure the Tax Departments of 63 provinces and municipalities into 20 regional Tax Sub-departments; rearrange and restructure 420 district-level and inter-district-level Tax Sub-departments into 350 inter-district-level Tax Teams. Following the restructuring, an estimated reduction of approximately 1,005 out of 4,141 focal points (24.27%) is anticipated.

- Reorganize the General Department of Customs into a Customs Department (comprising 12 divisions/rooms) and restructure 35 regional Customs Departments into 20 regional Customs Sub-departments; rearrange and restructure 181 Customs Sub-departments into 165 border/non-border Customs, organized at the team level. Following the restructuring, an estimated reduction of approximately 485 out of 902 focal points (53.77%) is anticipated.

- Reorganize the State Treasury (at the general department level) into a State Treasury, equivalent to a departmental level organization (10 divisions/rooms), and restructure 63 provincial State Treasuries into 20 regional State Treasuries, organized at the sub-department level. Following the restructuring, an estimated reduction of approximately 431 out of 1,049 focal points (41.09%) is anticipated.

- Reorganize the General Department of State Reserves into a State Reserves Department (comprising 07 divisions); restructure 22 regional State Reserves into 15 regional State Reserves Sub-departments.

- Reorganize the General Department of Statistics into a Statistics Department (comprising 14 units) and restructure 63 provincial-level Statistics Departments into 63 provincial-level Statistics Sub-departments; restructure 565 district-level Statistics Sub-departments into 480 inter-district-level operational teams (reducing 15% of focal points).

- Reorganize Vietnam Social Security into a public service provider, with 14 divisions (reducing 07 units); restructure the internal focal points of 63 provincial Social Security offices into 35 regional Social Security units; restructure 640 district Social Security offices down to 350 inter-district Social Security units, eliminating 147 Operations Teams (reducing 651 out of 1,465 focal points, equivalent to 44.4%).

Accordingly, it is anticipated that the General Department of Taxation of Vietnam will be reorganized into a Tax Department (comprising 12 divisions/rooms) and restructure the Tax Departments of 63 provinces and municipalities into 20 regional Tax Sub-departments; rearrange and restructure 420 district-level and inter-district-level Tax Sub-departments into 350 inter-district-level Tax Teams. Following the restructuring, an estimated reduction of approximately 1,005 out of 4,141 focal points (24.27%) is anticipated.

What is the downsizing plan of the General Department of Taxation of Vietnam according to Report 219? (Image from the Internet)

What are the position and function of the General Department of Taxation of Vietnam?

According to Article 1 of Decision 41/2018/QD-TTg, the General Department of Taxation of Vietnam has the following position and function:

- The General Department of Taxation of Vietnam is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of domestic revenue nationwide, including: taxes, fees, charges, and other state budget revenues (hereinafter collectively referred to as taxes); and organizing tax management in accordance with the law.

- The General Department of Taxation of Vietnam has a legal personality, a seal with the national emblem, is allowed to open accounts at the State Treasury, and is headquartered in Hanoi.

What is the organizational structure of the General Department of Taxation of Vietnam?

According to Article 3 of Decision 41/2018/QD-TTg as amended by Article 1 of Decision 15/2021/QD-TT, the General Department of Taxation of Vietnam has the following organizational structure:

The General Department of Taxation of Vietnam is organized into a vertical system from the central to local levels, ensuring the principle of centralized uniformity.

(1) Central Agency of the General Department of Taxation of Vietnam

*Administrative organizations assisting the Director-General in performing state management functions include:

- Policy Department;

- Legal Department;

- Tax Revenue Estimation Department;

- Taxpayer Communication and Assistance Department;

- Tax Declaration and Accounting Department;

- Debt Management and Tax Debt Enforcement Department;

- Audit - Tax Inspection Department;

- Large Business Tax Department;

- Small and Medium Enterprises and Household Business, Individual Tax Management Department;

- International Cooperation Department;

- Internal Inspection Department; Complaints Resolution, and Anti-corruption;

- Personnel Organization Department;

- Finance and Administration Department;

- Office;

- Information Technology Department;

*Non-business units include:

- Tax Professional Training School;

- Tax Journal.

The establishment of offices under the General Tax Office and offices of departments under the General Department of Taxation of Vietnam must meet the criteria stipulated in Decree 101/2020/ND-CP.

(2) Local Tax Agencies

- Tax Departments in provinces and central municipalities based on provincial-level administrative units (collectively referred to as provincial-level Tax Departments) under the General Department of Taxation of Vietnam.

+ The Hanoi Tax Department and Ho Chi Minh City Tax Department are organized with no more than 11 rooms performing advisory and tax management functions and no more than 10 audit - inspection rooms.

+ Tax Departments with annual revenue from 2,500 billion VND or more (excluding crude oil and land revenue) or managing 2,000 enterprises or more (excluding the Hanoi Tax Department and Ho Chi Minh City Tax Department) are organized with no more than 9 rooms performing advisory and tax management functions and no more than 5 audit - inspection rooms.

+ Tax Departments with annual revenue below 2,500 billion VND (excluding crude oil and land revenue) or managing fewer than 2,000 enterprises are organized with no more than 8 rooms performing advisory and tax management functions and 1 audit - inspection room.

- Tax Sub-departments in districts, district-level towns, cities; regional Tax Sub-departments (collectively referred to as district-level Tax Sub-departments) under the provincial-level Tax Departments.

+ Provincial-level Tax Departments, district-level Tax Sub-departments have legal status, their own seals, and are allowed to open accounts at the State Treasury in accordance with the law.