What is the List of 303 enterprises managed directly by the Tax Departments of major businesses in Vietnam in 2025?

What is the List of 303 enterprises managed directly by the Tax Departments of major businesses in Vietnam in 2025?

On November 27, 2024, the Minister of Finance issued Decision 2838/QD-BTC in 2024 regarding the list of 303 major enterprises directly managed by the Tax Departments of major businesses for tax purposes, applicable from January 1, 2025.

Some major enterprises directly managed by the Tax Departments of major businesses are as follows:

Download the list of 303 major enterprises managed by the Tax Departments of major businesses in 2025.

What is the List of 303 enterprises managed directly by the Tax Departments of major businesses in Vietnam in 2025? (Image from the Internet)

What is the Tax Departments of major businesses in Vietnam?

According to Article 1 of Decision 1968/QD-BTC in 2021, the Tax Departments of major businesses is a unit of the General Department of Taxation, with the function of advising and assisting the Director General of the General Department of Taxation in executing state management of tax for entities defined as large enterprises (hereinafter referred to as large enterprises). It also oversees, urges, and compiles reports on state budget collections as directed according to regulations. Direct tax management of enterprises is done according to the delegation of authority in compliance with the Law on Tax Administration, tax laws, and related legal regulations.

Additionally, the Tax Departments of major businesses has legal person status, a separate seal, and is assigned a tax management code according to legal provisions.

What is the organizational structure of the Tax Departments of major businesses in Vietnam?

Based on Article 3 of Decision 1968/QD-BTC in 2021, the organizational structure of the Tax Departments of major businesses is outlined as follows:

The Tax Departments of major businesses is organized into 5 departments:

- General - Professional - Taxpayer Support Department.

- Declaration - Tax Accounting and Large Enterprise Database Department.

- Tax Management Department No. 1.

- Tax Management Department No. 2.

- Tax Management Department No. 3.

The activity regulations, specific tasks of the departments within the Tax Departments of major businesses are prescribed by the Director General of the General Department of Taxation.