What is the structure of the Innovation Council of the General Department of Taxation in Vietnam?

What is the structure of the Innovation Council of the General Department of Taxation in Vietnam?

According to Article 4 of the Regulation on the innovation activities of the Tax General Department issued together with Decision 928/QD-TCT in 2024, the structure and composition of the Innovation Council include the Innovation Council of the General Department of Taxation in Vietnam and the Base Innovation Council, specifically:

(1) Innovation Council of the General Department of Taxation in Vietnam

- Council President: The leadership of the Tax General Department serves as the Council President.

- Standing Vice President of the Council: The Director General - Deputy Head of the Standing Committee on Reform & Modernization.

- Members include the Leaders of the Departments/Units belonging to and subordinate to the Tax General Department, as proposed by the Standing Innovation Council to the General Director for decision-making per specific periods.

- The Reform and Modernization Committee serves as the Standing Unit of the Innovation Council of the General Department of Taxation in Vietnam.

- The Innovation Council of the Tax General Department concurrently serves as the Council of the Tax General Department agency.

(2) Base Innovation Council

- The Base Innovation Council includes the Innovation Council of the Tax General Department and the Tax Department Innovation Council.

- The Tax Department Innovation Council is established by the decision of the Tax Department Director. The number of council members is determined by the Tax Department Director, with a maximum not exceeding 18 members. The composition of the Tax Department Innovation Council includes the Leadership of the Tax Department as Council President; the Standing Vice President is the Head of the Personnel Organization Department; Members are the Leaders of Departments, Leaders of certain District Tax Departments/Regional Tax Departments as decided by the Tax Department Director.

- The Personnel Organization Department serves as the Standing Unit of the Tax Department Innovation Council.

What is the structure of the Innovation Council of the General Department of Taxation in Vietnam? (Image from the Internet)

What are the duties and authority of the Innovation Council of the General Department of Taxation in Vietnam?

According to Clause 1, Article 5 of the Regulation on the innovation activities of the Tax General Department issued together with Decision 928/QD-TCT in 2024, the duties and authorities of the Innovation Council of the General Department of Taxation in Vietnam are as follows:

- Assist the General Director of the Tax General Department in appraising and evaluating the solutions proposed for the recognition of innovations by individuals within the Tax General Department; Advise and propose the General Director of the Tax General Department to recognize innovations for the solutions of individuals within the Tax General Department.

- Assist the General Director of the Tax General Department in appraising and evaluating the effectiveness of applying and the scalability of innovations, the effectiveness of applying, and the influence scope of scientific topics, scientific projects, scientific and technological works within the Tax General Department; Advise and propose the General Director of the Tax General Department to recognize the effectiveness of applying and the scalability of innovations, the effectiveness of applying, and the influence scope of scientific topics, scientific projects, scientific and technological works within the Tax General Department.

- Assist the General Director of the Tax General Department in appraising, evaluating, and selecting innovations, scientific topics, scientific projects, scientific and technological works of individuals within the Tax General Department for submission to the Ministry of Finance for recognition of effectiveness of application, scalability, influence scope within the Ministry of Finance and nationwide; Advise and propose the General Director of the Tax General Department to certify the files of individuals within the Tax General Department proposed to the Ministry of Finance for recognition of effectiveness of application, scalability of innovations, effectiveness of application, influence scope of scientific topics, scientific projects, scientific and technological works within the Ministry of Finance and nationwide.

- Other duties related to innovation activities assigned by the General Director of the Tax General Department.

What are working principles of the Innovation Council of the General Department of Taxation in Vietnam?

According to Article 6 of the Regulation on the innovation activities of the Tax General Department issued together with Decision 928/QD-TCT in 2024, the working principles of the Innovation Council of the General Department of Taxation in Vietnam are as follows:

- The Council works according to collective policies, ensuring democracy, openness, accuracy, and making decisions based on the majority.

- Council members work independently during the evaluation process and bear personal responsibility before the Council for their comments, recommendations, and proposals.

- During the Council's meetings, voting is conducted through hand-raising or ballots. The Council's conclusions are approved when at least 2/3 of the members agree (for absent members, written opinions must be obtained).

- In cases where it is not possible to convene a Council meeting, the Standing Council will send written opinions of Council members and compile the results, reporting to the Council President for conclusions according to the principles mentioned above.

Does the President of the Innovation Council of the General Department of Taxation in Vietnam have the authority to convene Council meetings?

According to Clause 3, Article 7 of the Regulation on the innovation activities of the Tax General Department issued together with Decision 928/QD-TCT in 2024, the duties and authority of the President of the Innovation Council of the General Department of Taxation in Vietnam are as follows:

Duties and Authority of the Council President

1. Be responsible to the Head of the unit for the effectiveness of the Council's activities.

2. Organize and direct all activities of the Council according to this Regulation.

3. Decide to convene, chair, and conclude the Council meetings, and in the President's absence, delegate authority to the Standing Vice President of the Council.

4. Sign the Council's documents.

Thus, the President of the Innovation Council of the General Department of Taxation in Vietnam has the authority to decide to convene Council meetings.