What is the General division affiliated to a Department of export and import duties in Vietnam? What are its tasks and powers?

What is the General division affiliated to a Department of export and import duties in Vietnam? What are its tasks and powers?

Based on Section 1, Part A of the Regulations on functions, tasks, powers, and organizational structure of the Departments under the Department of Import and Export Taxes Issued together with Decision No. 2555/QD-TCHQ of 2016, there are currently no regulations specifically defining "General division affiliated to a Department of export and import duties?."

However, the General division affiliated to a Department of export and import duties has the function of advising and assisting the Director in building, implementing, guiding, and inspecting the execution of regulations, programs, plans, and general administrative tasks; organization and reward; finance and administration of the Department.

Thus, it can be understood that the General Department is a department within the Department of Import and Export Taxes performing advisory functions to assist the Director in building and implementing regulations and other matters of the Department.

Additionally, the General Department has specific duties and powers as follows:

+ Building and organizing the implementation, monitoring, and urging the implementation of short-term, medium-term, and long-term work plans and programs of the Department.

+ Compiling statistics, summarizing, analyzing, evaluating, and reporting on the monthly, quarterly, and annual work of the Department of Import and Export Taxes.

+ Organizing reviews, summarizing, compiling statistics, and reporting periodically and unexpectedly on the general work of the Department.

+ Leading the creation of inspection and specialized audit plans, executing specialized audits involving multiple departments of the Department as per the assigned plan; monitoring, urging, summarizing, evaluating, and inspecting the implementation of audit conclusions, inspections, and audits related to the compliance with tax laws and tax management of import and export goods by various units within the industry.

+ Participating in building, perfecting, and operating the Automatic Customs Clearance System (VNACCS) and the Customs Information Portal under the department's assigned authority.

+ Organizing the appraisal of tax exemption dossiers under the authority of the General Director of the General Department of Customs, the Minister of Finance, and the Prime Minister of Vietnam for exported and imported goods.

+ Applying professional measures, conducting transactions with organizations and individuals domestically and abroad, organizing the reception of information, complaints; requesting organizations and individuals to provide information and documents to serve the tax exemption work under the authority of the General Director of the General Department of Customs, the Minister of Finance, and the Prime Minister of Vietnam for exported and imported goods.

+ Regularly monitoring, capturing the situation, analyzing, summarizing, and evaluating activities at customs units at all levels within the assigned functions and tasks; proposing management measures for the Director to report to the General Department’s leadership for direction, administration, inspection, and supervision within the centralized data system, ensuring management requirements as prescribed.

+ Resolving issues of tax exemptions under the authority of the General Director of the General Department of Customs, the Minister of Finance, and the Prime Minister of Vietnam for exported and imported goods.

+ Coordinating in building content, program, and participating in teaching, training, and professional development under the department’s management functions.

+ Organizing public reception; executing anti-corruption work as prescribed by law.

+ Performing general tasks of the Department and under the management functions of the department regarding modernization and international cooperation.

+ Organizing the review of legal documents and document formats before submitting to leadership levels for signature and issuance; performing tasks related to human resource management, reward, and discipline policies for the Department’s officials.

+ Performing administrative, clerical, and archival work; finance and administration tasks of the Department.

+ Compiling statistics, evaluating, summarizing, and reporting the results of tax work on exported and imported goods.

+ Organizing scientific research, applying advanced technology in the field of taxes on exported and imported goods, except for the contents assigned to other departments of the Department of Import and Export Taxes.

+ Managing officials, assets, and documents of the Department and the General Department according to regulations.

+ Performing other tasks assigned by the Director.

What is the General division affiliated to a Department of export and import duties in Vietnam? What are its tasks and powers? (Image from the Internet)

Who has the power to direct the operation of the General division affiliated to a Department of export and import duties in Vietnam?

According to Section 1, Part C of the Regulations on functions, tasks, powers, and organizational structure of the Departments under the Department of Import and Export Taxes Issued together with Decision No. 2555/QD-TCHQ of 2016, it is stated as follows:

WORKING RELATIONSHIPS

Working relationships of the Departments under the Department of Import and Export Taxes:

1. Under the direct and comprehensive management and direction of the Director of the Department of Import and Export Taxes.

....

Thus, the General division affiliated to a Department of export and import duties operates under the direction of the Director of the Department of Import and Export Taxes.

Who decides the staffing of the General division affiliated to a Department of export and import duties in Vietnam?

Based on Section 3, Part B of the Regulations on functions, tasks, powers, and organizational structure of the Departments under the Department of Import and Export Taxes Issued together with Decision No. 2555/QD-TCHQ of 2016 it is stipulated as follows:

ORGANIZATIONAL STRUCTURE

...

3. Staffing of the Departments under the Department of Import and Export Taxes is decided by the Director of the Department of Import and Export Taxes within the allocated staff quota.

Thus, the Departments under the Department of Import and Export Taxes, including the General Department, will have their staffing decided by the Director of the Department of Import and Export Taxes within the allocated staff quota.