What is the organization structure of the General Department of Taxation of Vietnam? Who are the leaders of the General Department of Taxation of Vietnam?

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

Based on Article 3 of Decision 41/2018/QD-TTg (amended by Article 1 of Decision 15/2021/QD-TTg) stipulating the organization structure of the General Department of Taxation of Vietnam as follows:

(1) Policy Department;

(2) Legal Department;

(3) Tax Revenue Estimation Department;

(4) Taxpayer Communication and Support Department;

(5) Tax Declaration and Accounting Department;

(6) Debt Management and Tax Debt Coercion Department;

(7) Tax Inspection Department;

(8) Large Enterprise Tax Department;

(9) Small and Medium Enterprise and Business Household and Individual Tax Management Department;

(10) International Cooperation Department;

(11) Internal Inspection Department; Complaint and Denunciation Settlement and Anti-Corruption Department;

(12) Personnel Organization Department;

(13) Finance and Administration Department;

(14) Office;

(15) Information Technology Department;

(16) Tax Professional Training School;

(17) Tax Magazine.

The organizations specified from (1) to (15) in this section are administrative organizations assisting the General Director in performing state management functions; the organizations listed in (16) and (17) in this section are public service providers.

The establishment of offices under the General Department and departments under the General Department must meet the criteria stipulated in Decree No. 101/2020/ND-CP dated August 28, 2020, of the Government of Vietnam amending and supplementing several articles of Decree No. 123/2016/ND-CP dated September 1, 2016, of the Government of Vietnam regulating the functions, duties, powers, and organization structure of ministries and ministerial-level agencies.

What is the organization structure of the General Department of Taxation of Vietnam? (Image from the Internet)

Who are the leaders of the General Department of Taxation of Vietnam?

Based on Article 4 of Decision 41/2018/QD-TTg stipulating the leaders of the General Department of Taxation of Vietnam as follows:

- The General Department of Taxation of Vietnam has one General Director and no more than 04 Deputy General Directors as prescribed.

- The General Director and Deputy General Directors of the General Department of Taxation of Vietnam are appointed, dismissed, and dismissed by the Minister of Finance according to the provisions of the law.

- The General Director is the head of the General Department of Taxation of Vietnam, responsible to the Minister of Finance and the law for all activities of the General Department of Taxation of Vietnam.

The Deputy General Directors are responsible to the General Director and the law for the areas of work assigned to them.

What are the functions and powers of the General Department of Taxation of Vietnam?

Based on Article 2 of Decision 41/2018/QD-TTg stipulating the functions and powers of the General Department of Taxation of Vietnam as follows:

- Submit to the Minister of Finance to submit to the competent authority for consideration and decision:

+ Draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government of Vietnam; draft decisions of the Prime Minister of the Government of Vietnam on tax management;

+ Strategies, action programs, projects, and important projects on tax management; Annual tax revenue estimates in accordance with the provisions of the State Budget Law.

- Submit to the Minister of Finance for consideration and decision:

+ Draft circulars and other documents on the field of management of the General Department of Taxation of Vietnam;

+ The annual activity plan of the General Department of Taxation of Vietnam.

- Issue documents guiding professional professions, processes, and practices; internal normative documents and individual documents within the scope of management of the General Department of Taxation of Vietnam.

- Organize the implementation of legal documents, strategies, plans, programs, projects, and propositions under the scope of management of the General Department of Taxation of Vietnam after being issued or approved by competent authorities.

- Communicate, disseminate, and educate the law within the field of management of the General Department of Taxation of Vietnam.

- Organize tax management according to the provisions of the law:

+ Guide and explain the tax policies of the State; organize the work of supporting taxpayers in fulfilling their tax obligations according to the provisions of the law;

+ Guide, direct, inspect, supervise, and organize the implementation of professional processes regarding taxpayer registration, tax code issuance, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, erasure of tax debts, penalties, and other related procedures;

+ Decide or submit to competent authorities to decide on tax exemption, tax reduction, tax refund, extension of tax declaration deadlines, extension of tax payment deadlines, and erasure of tax debts, penalties;

+ Compensate taxpayers for damage; keep taxpayer information confidential; certify tax obligations of taxpayers when requested according to the provisions of the law;

+ Appraise to determine the payable tax amount of taxpayers upon request of a state agency with authority;

+ Delegate to agencies and organizations to directly collect certain taxes according to the provisions of the law.

- Organize professional technical measures to manage risks in tax management activities.

- Apply administrative measures to ensure the enforcement of tax law:

+ Request taxpayers to provide accounting books, invoices, vouchers, and other documents related to tax calculation and payment; require credit institutions, organizations, and individuals related to provide documents and cooperate with tax authorities in tax management;

+ Impose taxes, collect tax arrears; implement measures to enforce administrative tax decisions to collect tax debts and administrative tax violation penalties.

- Prepare dossiers to propose prosecution of organizations and individuals violating tax law; publicly announce on mass media the cases of tax law violations.

- Conduct specialized tax inspections; inspect, resolve complaints, and denunciations; handle according to authority or propose competent authorities to handle following the provisions of the law on tax law violations; prevent, combat corruption, negativity, and practice thrift, prevent wastefulness in asset and budget usage according to the provisions of the law.

- Develop, implement, and manage industry-specific application software, national data infrastructure on taxation, and information technology to meet the requirements of modernizing tax management, internal management and providing electronic services to support taxpayers.

- Organize tax accounting, statistics, and financial policy reports according to regulations.

- Engage in international cooperation in the field of taxation according to the assignments, divisions of the Minister of Finance, and the provisions of the law.

- Manage the organizational apparatus, staffing; implement salary policies and other remuneration, training, fostering, emulation, commendation, and discipline policies applied to officials and public employees and employees under the management scope of the General Department of Taxation of Vietnam following the division of the Minister of Finance and the regulations of the law.

- Organize the implementation of competitions and commendations for the tax sector concerning taxpayers, organizations, and individuals who have excellent achievements in tax management and fulfilling tax obligations with the state budget according to provisions of the law.

- Manage funding allocated by the state budget and assets assigned, maintain records, documents, and tax vouchers, according to the provisions of the law; implement the financial and staffing management mechanism according to regulations of competent authorities.

- Implement administrative reforms according to the goals and content of the administrative reform program approved by the Minister of Finance.

- Carry out other duties and powers assigned by the Minister of Finance and according to the law.