What is the organizational structure of the Tax Department of Vietnam from March 1, 2025?
What are the position and function of the Tax Department of Vietnam from March 1, 2025?
Based on Article 1 of Decision 381/QD-BTC in 2025, the position and function of the Tax Department of Vietnam are stipulated as follows:
- The Tax Department of Vietnam is a unit under the Ministry of Finance, with the function of advising and assisting the Minister of Finance in state management of taxes and implementing tax and state budget revenue management, including taxes, fees, charges, and other budget revenues (hereinafter collectively referred to as taxes) in accordance with tax law and related legal provisions.
- The Tax Department of Vietnam has legal status, a national emblem seal, is authorized to open accounts at the State Treasury, and has headquarters in Hanoi city.
What is the organizational structure of the Tax Department of Vietnam from March 1, 2025?
On February 26, 2025, the Ministry of Finance issued Decision 381/QD-BTC in 2025 stipulating the functions, duties, powers, and organizational structure of the Tax Department of Vietnam effective from March 1, 2025, as follows:
Based on Article 3 of Decision 381/QD-BTC in 2025, the organizational structure of the Tax Department of Vietnam is organized from central to local levels following a three-tier model. Specifically:
(1) Central Level
The Tax Department of Vietnam has 12 units at the central level as follows:
- Office;
- Policy and International Taxation Division;
- Legal Affairs Division;
- Tax Operations Division;
- Budget Estimation, Accounting, and Tax Statistics Division;
- Compliance Management and Taxpayer Support Division;
- Digital Transformation and Automation Technology Division;
- Inspection and Audit Division;
- Personnel Division;
- Finance and Administration Division;
- Large Business Tax Sub-department;
- E-commerce Tax Sub-department.
Among them:
+ The Large Business Tax Sub-department and the E-commerce Tax Sub-department have legal status, their own seals, are assigned tax management codes, and are authorized to open accounts at the State Treasury according to legal regulations.
+ The Office and the Digital Transformation and Automation Technology Division have legal status, their own seals, and are authorized to open accounts at the State Treasury according to legal regulations.
+ The Large Business Tax Sub-department has 5 Departments; the E-commerce Tax Sub-department has 5 Departments; the Digital Transformation and Automation Technology Division has 5 Teams; the Inspection and Audit Division has 5 Teams; the Office has 5 Teams.
(2) Local Level
- The Tax Sub-departments at the local level are organized in 20 areas.
- The names, headquarters, and management areas of the Regional Tax Sub-departments are included in the Appendix attached to this Decision.
- The Regional Tax Sub-department has legal status, its own seal, is assigned a tax management code, and is authorized to open accounts at the State Treasury according to legal regulations.
- Regional Tax Sub-department I has no more than 19 departments, Regional Tax Sub-department II has no more than 16 departments. Other regional Tax Sub-departments have an average of no more than 13 departments.
(3) District Level
- District Tax Teams in districts, district-level towns, cities under provinces, and centrally-run cities, inter-district Tax Teams (collectively referred to as district-level Tax Teams) belong to the Regional Tax Sub-departments.
- The district-level Tax Teams have legal status, their own seals, are assigned tax management codes, and are authorized to open accounts at the State Treasury according to legal regulations.
- The number of district-level Tax Teams is no more than 350 units.
What is the organizational structure of the Tax Department of Vietnam from March 1, 2025? (Image from the Internet)
What are the duties and powers of the Tax Department of Vietnam from March 1, 2025?
Based on Article 2 of Decision 381/QD-BTC in 2025, the duties and powers of the Tax Department of Vietnam are stipulated as follows:
(1) Submit to the Minister of Finance for submission to competent authorities to issue or issue under its authority the following documents:
- Tax system reform strategy; tax management projects; long-term, medium-term, and annual plans on tax management and drafting, amending, and supplementing legal documents on tax management;
- Projects, drafts: laws, resolutions of the National Assembly; ordinances, resolutions of the Standing Committee of the National Assembly; decrees, resolutions of the Government of Vietnam; decisions, directives of the Prime Minister of the Government of Vietnam; circulars and other documents of the Minister of Finance on tax management and the application of international treaties, agreements, commitments on tax.
(2) Organize the implementation of legal documents, strategies, projects, and plans under its management scope after being issued or approved by competent authorities.
(3) Perform legal affairs as prescribed by law and as assigned by the Minister of Finance; implement administrative reform according to the administrative reform program, plan approved by competent authorities.
(4) Issue under its authority specialized guidance documents, and individual documents under the management scope of the Tax Department of Vietnam, propose competent authorities to guide, interpret tax policies, tax management.
(5) Organize tax management as prescribed by law:
- Guide, interpret tax policies, tax management policies as assigned by the Minister of Finance; provide support for taxpayers in implementing tax administrative procedures and fulfilling tax obligations as prescribed by law; provide electronic tax services, electronic invoices for taxpayers;
- Guide, direct, inspect, supervise, and organize the implementation of procedures regarding taxpayer registration, issuance of tax codes, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, tax reduction, tax debt write-off, late payment interest, penalties management, invoices, documents, and other related procedures;
- Decide or submit to competent authorities the decision on tax exemption, tax reduction, tax refund, non-collection of taxes, extension of tax declaration submission, tax payment extension, debt suspension, tax debt write-off, penalty, late payment money;
- Compensate taxpayers for damages; manage, keep taxpayer information confidential, confirm taxpayer's tax obligation fulfillment upon request as prescribed by law;
- Evaluate to determine taxpayers' tax liabilities upon request from competent state agencies;
- Request related organizations, individuals to provide information, documents related to the determination of tax obligations; determine taxes, collect arrears, impose administrative penalties for tax violations, enforce tax administrative decisions;
- Delegate to agencies, organizations to directly collect certain taxes as prescribed by law.
(6) Organize budget estimation, forecast implementation; develop and implement solutions to prevent revenue loss, support revenue growth, and expand the revenue base.
(7) Organize accounting, statistical work on taxes and financial report policies as prescribed by law.
(8) Conduct specialized tax inspections, tax audits, public reception, settle complaints, denunciations, and anti-corruption, negativity as prescribed by law; handle or propose competent authorities to handle violations of tax law, practice thrift, combat waste, negativity as prescribed by law.
(9) Organize the application of compliance management mechanisms, risk management in tax management.
(10) Build an information database system on taxes, invoices, documents, e-commerce activities, and digital platform-based businesses; connect and share with related organizations, agencies, and national databases for tax management and taxpayer support services.
(11) Develop, maintain, operate an integrated, centralized information technology system on a modern technical infrastructure platform to ensure information security, meet digital transformation and automation requirements in tax management.
(12) Implement international cooperation tasks in the tax field as assigned by the Minister of Finance and stipulated by law.
(13) Participate in negotiations, signing, and organize the implementation as assigned by the Minister of Finance on international treaties, agreements on taxes that the Socialist Republic of Vietnam is a member or signatory.
(14) Manage organization structure, official staffing; job positions, official ranks; implement salary policies and other policies, treatment, rotation, transfer, planning, appointment, dismissal, dismissal, evaluation, ranking, training, fostering, emulation, reward, discipline for officials, employees as prescribed by law and as assigned by the Minister of Finance.
(15) Organize and implement the tax sector's emulation and commendation work for taxpayers, other organizations, individuals with outstanding achievements in tax management and fiscal budget obligation compliance as prescribed by law.
(16) Manage and deploy tasks on financial, asset management, printing documents, and development investment projects assigned according to legal provisions and as assigned by the Minister of Finance; implement financial management mechanisms as prescribed by competent authorities.
(17) Perform other tasks and rights assigned by the Minister of Finance.
