What is the List of legislative documents on organizational downsizing in Vietnam in 2025? What is the position and function of the General Department of Taxation of Vietnam in the current State organizational structure?
What is the List of legislative documents on organizational downsizing in Vietnam in 2025?
Below is a compilation of the latest 2025 legislative documents on organizational downsizing that you can view and download:
(1) Resolution 18-NQ/TW of 2017 on continuing to innovate and downsize the political system’s organizational structure for effective and efficient operations;
(2) Resolution 56/2017/QH14 on continuing the reform of downsizing the state’s administrative machinery for effective and efficient operations;
(3) Official Dispatch 8543/VPCP-TCCV dated November 20, 2024, on reviewing and rearranging the organizational structure;
(4) Notification 134/TB-BCDTKNQ18 dated December 3, 2024, on the conclusion of the Steering Committee regarding the summary of implementing Resolution 18-NQ/TW concerning certain issues on continuing organizational restructuring for the political system for effective and efficient operations at the first session on November 30, 2024;
(5) Plan 141/KH-BCDTKNQ18 dated December 6, 2024, on rearranging and downsizing the Government’s organizational structure, issued by the Steering Committee for summarizing the implementation of Resolution 18-NQ/TW;
(6) Directive 03/CT-BTC on measures for innovation and downsizing the organizational structure of the Ministry of Finance;
(7) Official Dispatch 7968/BNV-CCVC dated December 8, 2024, on building solutions for arranging officials and public employees according to labor contract policies during the implementation of organizational downsizing, issued by the Ministry of Home Affairs;
(8) Official Dispatch 24/CV-BCDTKNQ18 dated December 18, 2024, on guidance and suggestions for organizing specialized agencies belonging to the People's Committees at provincial and district levels, issued by the Steering Committee for summarizing the implementation of Resolution 18-NQ/TW;
(9) Decree 178/2024/ND-CP dated December 31, 2024, on policies for officials and public employees, workers, and armed forces in the implementation of organizing the political system;
(10) Circular 01/2025/TT-BNV dated January 17, 2025, by the Ministry of Home Affairs guiding the implementation of policies for officials and public employees, and workers in organizing the political system;
(11) Circular 07/2025/TT-BTC guiding the determination of funding and budgeting, management, use, and settlement of expenditures for the policies specified in Decree 178/2024/ND-CP regarding policies for officials, public employees, workers, and armed forces in the implementation of organizing the political system, issued by the Minister of Finance;
(12) Resolution 176/2025/QH15 by the National Assembly on the organizational structure of the Government of Vietnam for the XV National Assembly term;
(13) Resolution 177/2025/QH15..Download by the National Assembly on the number of Government members for the XV National Assembly term;
(14) Resolution 1533/NQ-UBTVQH15 of the Standing Committee of the National Assembly on increasing the number of Deputy Ministers in the Ministry of Agriculture and Environment.
(Content is continuously updated...)
What is the List of legislative documents on organizational downsizing in Vietnam in 2025? (Image from the Internet)
What is the position and function of the General Department of Taxation of Vietnam in the current State organizational structure?
According to Article 1 Decision 41/2018/QD-TTg stipulating the position and function of the General Department of Taxation of Vietnam as follows:
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 revenues of the state budget (hereinafter collectively referred to as taxes); organizing tax administration according to the provisions of law.
- The General Department of Taxation of Vietnam has legal person status, a seal bearing the National Emblem, is authorized to open accounts at the State Treasury, and is headquartered in Hanoi.
The General Department of Taxation of Vietnam has the position and function as follows:
- The General Department of Taxation of Vietnam is an organization under the Ministry of Finance;
- The General Department of Taxation of Vietnam performs the function of advising and assisting the Minister of Finance in state management of domestic revenue nationwide;
- The General Department of Taxation of Vietnam organizes tax administration according to the provisions of law;
- The General Department of Taxation of Vietnam has legal person status, a seal bearing the National Emblem, and is authorized to open accounts at the State Treasury.
What is the Organizational Structure of the General Department of Taxation of Vietnam?
Based on Article 3 Decision 41/2018/QD-TTg (as amended by Article 1 Decision 15/2021/QD-TTg) stipulating the organizational structure of the General Department of Taxation of Vietnam as follows:
(1) Central Tax Authority
*Administrative Bodies Assisting the General Director in Performing State Management Functions Include:
- Policy Department;
- Legal Department;
- Tax Revenue Estimation Department;
- Taxpayer Support - Information Dissemination Department;
- Tax Declaration and Accounting Department;
- Tax Debt Management and Enforcement Department;
- Tax Inspection - Audit Department;
- Large Enterprise Tax Department;
- Small and Medium Enterprise and Business Household Tax Management Department;
- International Cooperation Department;
- Internal Inspection, Complaint Resolution, and Anti-Corruption Department;
- Personnel Department;
- Financial and Administrative Affairs Department;
- Office;
- Information Technology Department;
*Business Units Include:
- Tax Training School;
- Tax Magazine.
Establishing departments under the Office and departments under departments within the General Department of Taxation of Vietnam must meet the criteria specified by Decree 101/2020/ND-CP.
(2) Local Tax Authority
- Tax Departments at provinces and cities directly under the central government according to provincial administrative units (collectively referred to as Provincial-level Tax Departments) under the General Department of Taxation of Vietnam.
+ Hanoi Tax Department and Ho Chi Minh City Tax Department can establish up to 11 departments for advisory and tax management functions, and up to 10 inspection departments.
+ Tax Departments with annual revenue from VND 2,500 billion or more (excluding crude oil and land revenue) or managing 2,000 or more enterprises (excluding Hanoi and Ho Chi Minh City Tax Departments) can establish up to 9 departments for advisory and tax management functions and up to 5 inspection departments.
+ Tax Departments with annual revenue below VND 2,500 billion (excluding crude oil and land revenue) or managing fewer than 2,000 enterprises can establish up to 8 departments for advisory and tax management functions and 1 inspection department.
- Tax Sub-departments in districts, district-level towns, and cities; Regional Tax Sub-departments (collectively referred to as District-level Tax Sub-departments) under the Provincial-level Tax Departments.
+ Provincial-level Tax Departments and District-level Tax Sub-departments have legal person status, their respective seals, and are authorized to open accounts at the State Treasury as prescribed by law.
