What is the organizational structure of the General Department of Taxation of Vietnam? What is the direction for downsizing the General Department of Taxation of Vietnam according to Report 219?
What is the organizational structure of the General Department of Taxation of Vietnam?
Pursuant to Article 3 of Decision 41/2018/QD-TTg (amended by Article 1 of Decision 15/2021/QD-TTg), the organizational structure of the General Department of Taxation of Vietnam is stipulated as follows:
(1) Policy Department;
(2) Legal Department;
(3) Tax Revenue Forecasting Department;
(4) Taxpayer Communication and Support Department;
(5) Tax Declaration and Accounting Department;
(6) Tax Debt Management and Debt Enforcement Department;
(7) Tax Inspection Office;
(8) Large Enterprise Tax Office;
(9) SME Tax Management and Household Business, Individual Department;
(10) International Cooperation Department;
(11) Internal Audit Office; Complaint Settlement, Anti-Corruption;
(12) Personnel Organization Department;
(13) Financial Management and Administration Department;
(14) Office;
(15) Information Technology Office;
(16) Tax Professional School;
(17) Tax Magazine.
The organizations specified from (1) to (15) in this clause are administrative organizations aiding the General Director in performing state management functions; the organizations specified in (16) and (17) in this clause are public service providers.
The establishment of rooms under the Office and offices under the General Department of Taxation of Vietnam must meet the criteria stipulated in Decree No. 101/2020/ND-CP dated August 28, 2020, of the Government of Vietnam amending and supplementing a number of articles of Decree No. 123/2016/ND-CP dated September 1, 2016, of the Government of Vietnam stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies.
What is the organizational structure of the General Department of Taxation of Vietnam? (Image from the Internet)
What is the Direction for downsizing the General Department of Taxation of Vietnam according to Report 219?
Based on the conclusion of the Politburo in sub-section 1, Section 3 of Report 219/BC-BNV, the reorganization and downsizing plan for the organizational structure of the Ministry of Finance is as follows:
- Reorganize the General Department of Taxation of Vietnam into the Department of Taxation (with 12 departments/offices) and reorganize the Tax Departments of 63 provinces, cities into 20 regional Tax Sub-Departments; reorganize 420 district and inter-district Tax Sub-Departments into 350 inter-district Tax Teams. After reorganization, approximately 1,005/4,141 units (24.27%) are expected to be reduced.
- Reorganize the General Department of Customs into the Department of Customs (with 12 departments/offices) and reorganize 35 regional Customs Departments into 20 regional Customs Sub-Departments; reorganize 181 customs sub-departments into 165 border/outer border Customs points, which are team-level organizations. After reorganization, approximately 485/902 units (53.77%) are expected to be reduced.
- Reorganize the State Treasury (general department level) into the State Treasury, equivalent to a department level (10 departments/offices) and reorganize 63 provincial State Treasuries into 20 regional State Treasuries, as sub-department organizations. After reorganization, approximately 431/1,049 units (41.09%) are expected to be reduced.
- Reorganize the General Department of State Reserves into the Department of State Reserves (with 7 departments); reorganize 22 regional State Reserves into 15 regional State Reserves Sub-Departments.
- Reorganize the General Statistics Office into the Statistics Department (with 14 units) and reorganize 63 provincial Statistics Offices into 63 provincial Statistics Sub-Departments; reorganize 565 district Statistics Sub-Departments into 480 teams operating under the inter-district model (reducing 15% of units).
- Reorganize Vietnam Social Security into a public service provider, with 14 departments (reducing 7 units); reorganize the internal heads of 63 provincial Social Insurance into 35 regional Social Insurances; reorganize 640 district Social Insurance into 350 inter-district Social Insurances, eliminating 147 functional teams (reducing 651/1,465 units, equivalent to 44.4%).
Thus, the downsizing plan of the General Department of Taxation of Vietnam as per Report 219 is as follows:
Reorganize the General Department of Taxation of Vietnam into the Department of Taxation (with 12 departments/offices) and reorganize the Tax Departments of 63 provinces, cities into 20 regional Tax Sub-Departments; reorganize 420 district and inter-district Tax Sub-Departments into 350 inter-district Tax Teams. After reorganization, approximately 1,005/4,141 units (24.27%) are expected to be reduced.
What are the tasks and powers of the General Department of Taxation of Vietnam?
According to Article 2 of Decision 41/2018/QD-TTg, the tasks and powers of the General Department of Taxation of Vietnam are defined as follows:
(1) To submit to the Minister of Finance for submission to the competent authorities 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, important schemes, and projects on tax management; annual tax revenue forecasts as prescribed by the State Budget Law.
(2) To submit to the Minister of Finance for consideration and decision:
- Draft circulars and other documents in the field of management of the General Department of Taxation of Vietnam;
- Annual operational plans of the General Department of Taxation of Vietnam.
(3) Promulgate professional guidance documents, process flows; internal normative documents, and individual documents within the scope of management of the General Department of Taxation of Vietnam.
(4) Organize the implementation of legal normative documents, strategies, plans, programs, projects, schemes under the management scope of the General Department of Taxation of Vietnam after being issued or approved by competent authorities.
(5) Propagate, disseminate, and educate the law within the management scope of the General Department of Taxation of Vietnam.
(6) Organize tax management according to the provisions of law:
- Guide and explain the state's tax policies; organize support activities for taxpayers to fulfill their tax obligations according to the provisions of 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, cancellation of tax debt, fines, and other related procedures;
- Decide or submit to the competent authorities to decide on tax exemption, reduction, refund, extension of tax filing deadlines, extension of tax payment deadlines, cancellation of tax debts, and tax fines;
- Compensate for damages to taxpayers; keep taxpayer information confidential; confirm the fulfillment of tax obligations of taxpayers upon request according to the provisions of law;
- Appraise to determine tax payable by taxpayers at the request of competent state agencies;
- Delegate collection of certain taxes to agencies and organizations directly.
(7) Organize technical and professional measures for risk management in tax administration.
(8) Apply administrative measures to ensure tax law enforcement:
- Require taxpayers to provide accounting books, invoices, vouchers, and other related documents to tax calculation and payment; require credit institutions, organizations, and other individuals to provide documents and cooperate with tax authorities in tax management;
- Impose tax assessments, collect taxes; implement measures to enforce administrative tax decisions to collect outstanding taxes and administrative tax violation fines.
(9) File criminal charges against organizations and individuals violating tax laws; publicly announce on mass media violations of tax laws.
(10) Conduct specialized tax inspections; address complaints and denouncements; handle according to competence or recommend competent authorities to handle violations of tax law; combat corruption, negativity, and implement thrift, prevent waste in asset and fund use as prescribed by law.
(11) Develop, deploy, and manage application software, national specialized tax databases, IT infrastructure meeting requirements for tax administration modernization, internal management, and providing electronic services supporting taxpayers.
(12) Organize accounting, tax statistics, and financial statement policies according to regulations.
(13) Implement international tax cooperation tasks assigned by the Minister of Finance and prescribed by law.
(14) Manage organizational apparatus and staffing; implement salary policies and other policies, incentives, training, fostering, emulation, rewards, and discipline for officials and public employees and workers under the management scope of the General Department of Taxation of Vietnam assigned by the Minister of Finance and prescribed by law.
(15) Organize emulation and reward work in the tax sector for taxpayers, organizations, and individuals with excellent achievements in tax management and fulfilling tax obligations to the state budget according to legal regulations.
(16) Manage the budget allocated by the State and assigned assets, keep records, documents, and tax forms according to legal regulations; implement finance and staffing management mechanisms determined by authorized agencies.
(17) Implement administrative reforms according to the objectives and contents of the administrative reform program approved by the Minister of Finance.
(18) Carry out other tasks and powers assigned by the Minister of Finance and as prescribed by law.
