What is the storage of taxation in Vietnam?

What is the storage of taxation in Vietnam?

Based on the provisions of Article 1 of the Regulation on storage of taxation issued by the Director General of the General Department of Taxation attached to Decision 2205/QD-TCT in 2015 as follows:

Article 1. Scope and Subjects of Adjustment.

Archives work includes the tasks of collecting, arranging, determining value, preserving, statistically processing, organizing effective use of documents, and destroying records and documents that have expired. Archival materials are those that have concluded their work at the office of the agency; have been filed and are being centrally preserved at the archives of the Tax sector.

Activities related to archive work must be conducted in conformity with the law.

The storage of taxation includes collecting, arranging, determining value, preserving, statistically processing, effectively utilizing documents, and destroying records and documents that have expired.

Note: Archival materials are those that have concluded their work at the office of the agency; have been filed and are being centrally preserved at the archives of the Tax sector.

Which authority is the focal point for professional direction regarding storage of taxation in Vietnam?

The responsibility for state management of archives is stipulated in Article 4 of the Regulation on storage of taxation issued by the Director General of the General Department of Taxation attached to Decision 2205/QD-TCT in 2015 as follows:

Article 4. Responsibility for State Management of Archives.

The Office of the General Department of Taxation is responsible for assisting the Director General of the General Department of Taxation in unified management and serves as the focal point for professional direction concerning storage of taxation; exchange and liaison with the Archives of the Ministry of Finance; the State Records and Archives Department and other related sectors.

The Office of the General Department of Taxation is the focal point for professional direction regarding storage of taxation.

What is the storage of taxation in Vietnam? (Image from the Internet)

How is the value of stored tax documents determined in Vietnam?

The determination of the value of stored tax documents is regulated in Article 9 of the Regulation on storage of taxation issued by the Director General of the General Department of Taxation attached to Decision 2205/QD-TCT in 2015 as follows:

The determination of the value of documents for preservation and removal of expired documents for destruction is considered and proposed by the Council for Determining Document Value to be decided by the head of the Tax agency.

[1] Establishment of the Council for Determining Document Value;

* At the General Department of Taxation, the Council for Determining Document Value consists of:

- Chief of the General Department of Taxation's Office: Chairman of the Council;

- Head of the Administration - Archives Department: Standing Member;

- 01 Archive Specialist from the Administration - Archives Department: Member and Secretary;

- Representatives of leaders from departments and units with documents: Member;

- Experts knowledgeable about the relevant field of document value determination in departments, units: Member.

* At Provincial, City Tax Departments under the Central Government:

- 01 Leader of the Tax Department in charge of Administration - Office affairs: Chairman of the Council;

- Archives Division of the Tax Sub-department (Administrative Team of the District, District-level Town or City Sub-department);

- Head of Administration - Archives Department (for Tax Departments of Hanoi and Ho Chi Minh City) or 01 Leader of Administration - Management - Finance - Publishing Room: Standing Member;

- 01 Archive Specialist for Tax Departments of Hanoi and Ho Chi Minh City or 01 Office - Archive Staff from the Administration - Management - Finance - Publishing Room: Member and Secretary;

- Representatives of leaders from rooms with documents: Member;

- Experts knowledgeable about the relevant field of document value determination in rooms: Member.

* At District, District-level Town, or City Tax Sub-departments (hereinafter referred to as district Tax Sub-departments);

- Head of the Sub-department is the Chairman of the Council;

- Head of the Administration - Management - Finance Team: Member and Secretary;

- 01 Office - Archive Staff from the Administration Team: Member;

- Representatives of leaders from Sections, Teams with documents: Member.

[2] Basis for Determining Document Value: Based on the Table of Document Retention Period of the Tax sector issued with Decision No. 374/QD-TCT dated April 5, 2013, of the General Department of Taxation; dividing into documents needing permanent retention, documents needing retention for a specified number of years, and expired documents to be destroyed.

Note: For routine activities such as determining document value in archive work, funding is taken from the Tax sector’s allocated budget. Heads of Tax agencies at all levels are responsible for ensuring sufficient funding for their unit's archive operations.