What is the working regime of the General Department of Taxation of Vietnam?

What is the working regime of the General Department of Taxation of Vietnam?

Based on Clause 1, Article 2 of the Working Regulations of the General Department of Taxation of Vietnam issued with Decision 2282/QD-TCT in 2017, the principles of operation of the General Department of Taxation of Vietnam are stipulated as follows:

Principles of Operation

1. The General Department of Taxation of Vietnam operates under the headship principle, in accordance with its duties, authority, and scope of responsibility, complying with legal provisions; It ensures a centralized and unified principle, guaranteeing the leadership and management of the General Director in all tax work areas; subordinates must strictly adhere to the leadership and direction of superiors, not shifting tasks within their resolution authority to higher levels or other units; superiors do not perform tasks on behalf of subordinates and vice versa.

2. Clear division and assignment to specify responsibility and promote the initiative and creativity of units, the heads of units, and officials. Emphasize the responsibility of the leaders of units and those in charge.

In task allocation, one person or unit may be assigned multiple tasks, but each task is primarily the responsibility of only one unit or one person. In cases where a task involves multiple units, there must be a coordination unit. The head of the coordinating unit is responsible for the assigned task. Heads of related units are responsible for cooperating with the coordinating unit within their functions and duties and for the content, timing, quality, and result of cooperation.

3. Proactively grasp and resolve tasks within the assigned authority. Ensure compliance with the order, procedures, and time of task resolution as per the law, work programs, plans, the working regulations of the Ministry of Finance, and these working regulations, except for urgent cases requiring immediate resolution due to the nature of the task or specific directives from higher-level agencies.

4. Ensure democratic, clear, public, transparent, centralized unity, and solidarity to fully promote the leadership role of the Communist Party, the strength of mass organizations to collectively lead the General Department and subordinate units to effectively implement the assigned political tasks.

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Thus, according to the above provisions, the General Department of Taxation of Vietnam operates under the headship principle, adhering to its duties, authority, scope of responsibility, and legal regulations. It implements a centralized and unified principle, ensuring the leadership and management of the General Director in all tax-related work areas.

Subordinates must strictly comply with the leadership and direction of superiors, without shifting tasks within their resolution authority to higher levels or other units, and superiors must not perform tasks on behalf of subordinates and vice versa.

What is the working regime of the General Department of Taxation of Vietnam? (Image from the Internet)

Does the General Director of the General Department of Taxation of Vietnam have the authority to sign all documents?

Based on Article 22 of the Working Regulations of the General Department of Taxation of Vietnam issued with Decision 2282/QD-TCT in 2017, stipulating document signing authority as follows:

Document Signing Regulations

1. The General Director signs the following documents:

1.1. All documents under the authority of the General Department of Taxation of Vietnam;

1.2. Sign on behalf of (TUQ.) the Minister of Finance certain documents under the authority of the Ministry of Finance when authorized by the Minister of Finance.

2. Deputy General Directors sign:

2.1. Sign on behalf of (KT.) the General Director documents in specialized areas as assigned.

Represent the General Department of Taxation of Vietnam, sign on behalf of (KT.) the General Director documents related to approval, participation in signing, payment, and liquidation of contracts and transactions (serving the activities of the General Department of Taxation of Vietnam) with external partners regarding the tasks within the scope of responsibility (as per Decision No. 1947/QD-TCT dated November 7, 2017, on authorization to participate in transactions with external partners of the General Department of Taxation of Vietnam /or other authorization, delegation, assignments from the General Director of the General Department of Taxation of Vietnam effective at the time of execution)

2.2. When the General Director is absent, the Deputy General Director appointed, authorized, or assigned by the General Director to act on his behalf to direct, manage, and sign documents within the General Director's authority.

2.3. Sign documents related to the areas of other Deputy General Directors if assigned additional responsibility for their tasks in their absence from the General Department of Taxation of Vietnam for two (02) days or more.

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Thus, according to the provisions mentioned above, the General Director of the General Department of Taxation of Vietnam has the authority to sign all documents under the General Department's jurisdiction and sign on behalf of the Minister of Finance for certain documents under the Ministry of Finance's authority when authorized by the Minister of Finance.

Which agency does the General Department of Taxation of Vietnam belong to?

Based on Article 1 of Decision 41/2018/QD-TTg, the regulations are as follows:

Position and Function

1. The General Department of Taxation of Vietnam is an organization under the Ministry of Finance, performing advisory functions, assisting the Minister of Finance in state management of domestic revenue nationwide, including taxes, fees, charges, and other state budget revenues (hereinafter collectively referred to as taxes); organizing tax management according to legal regulations."

2. The General Department of Taxation of Vietnam has legal status, a national emblem-shaped seal, is allowed to open accounts at the State Treasury, and is headquartered in Hanoi.

The General Department of Taxation of Vietnam is an organization under the Ministry of Finance according to the current legal provisions.