When are the conclusions of the Innovation Council of the General Department of Taxation of Vietnam approved?
When are the conclusions of the Innovation Council of the General Department of Taxation of Vietnam approved?
Based on Article 6 of the Regulations on the Operations of the General Department of Taxation of Vietnam’s Innovation, issued with Decision 928/QD-TCT of 2024, it is stipulated as follows:
Working principles of the Council
1. The Council works according to collective policies, ensuring democracy, transparency, accuracy, and makes decisions by majority.
2. Members of the Council work independently in the evaluation process and are personally responsible to the Council for their opinions, recommendations, and proposals.
3. At the Council meeting, the Council proceeds with voting by a show of hands or ballot. The conclusions of the Council are approved when at least 2/3 of the members agree (for absent members, opinions must be obtained in writing).
4. In cases where it is not possible to organize Council meetings, the Executive Committee of the Council solicits opinions from the Council members in writing, summarizes the results, and reports to the Council Chairman for a conclusion in accordance with the above principles.
Thus, according to the above regulations, the conclusions of the Innovation Council of the General Department of Taxation of Vietnam are approved when voting is conducted by a show of hands or ballot and at least 2/3 of the Council members agree (opinions of absent members must be obtained in writing).
When are the conclusions of the Innovation Council of the General Department of Taxation of Vietnam approved? (Image from the Internet)
Who is the chairman of the Innovation Council of the General Department of Taxation of Vietnam?
Based on Clause a, Item 1, Article 4 of the Regulations on the Operations of the General Department of Taxation of Vietnam’s Innovation, issued with Decision 928/QD-TCT of 2024, regulations on the structure and composition of the Innovation Council are as follows:
Structure and Composition of the Innovation Council
The Innovation Council consists of the Innovation Council of the General Department of Taxation of Vietnam and the Basic Innovation Council.
1. The Innovation Council of the General Department of Taxation of Vietnam
a) Chairman of the Council: The leadership of the General Department of Taxation of Vietnam is the Chairman of the Council.
b) Standing Vice Chairman of the Council: Head of Department - Deputy Head of the Standing Committee on Reform & Modernization.
c) Members are leaders of departments/units under and directly under the General Department of Taxation of Vietnam presented by the Permanent Council to the General Director for decision in accordance with each specific period.
d) The Reform and Modernization Committee is the permanent unit of the Innovation Council of the General Department of Taxation of Vietnam.
e) The Innovation Council of the General Department of Taxation of Vietnam is also the innovation council of the General Department of Taxation of Vietnam.
2. Basic Innovation Council
a) The Basic Innovation Council consists of the Innovation Council of the General Department of Taxation of Vietnam and the Innovation Council of the Tax Department.
b) The Innovation Council of the Tax Department is established by the decision of the Tax Department Director. The number of members in the Council is decided by the Tax Department Director, with a maximum of 18 people. The composition of the Innovation Council of the Tax Department has the leadership of the Tax Department as Chairman; the Standing Vice Chairman is the Head of the Personnel Department; Members are leaders of the departments, leaders of certain district tax offices/ regional tax offices as decided by the Tax Department Director.
c) The Personnel Department is the Standing Committee of the Innovation Council of the Tax Department.
Thus, according to the above regulations, the Chairman of the Innovation Council of the General Department of Taxation of Vietnam is the Leadership of the General Department of Taxation of Vietnam.
What are the duties and powers of the Innovation Council of the General Department of Taxation of Vietnam?
The duties and powers of the Innovation Council of the General Department of Taxation of Vietnam are stipulated in Clause 1, Article 5 of the Regulations on the Operations of the General Department of Taxation of Vietnam’s Innovation, issued with Decision 928/QD-TCT of 2024 as follows:
- Assist the General Director of the General Department of Taxation of Vietnam in appraising and evaluating solutions proposed for recognition of innovations by individuals within the General Department of Taxation of Vietnam; provide advice, submit to the General Director of the General Department of Taxation of Vietnam for recognition of innovations for solutions by individuals within the General Department of Taxation of Vietnam.
- Assist the General Director of the General Department of Taxation of Vietnam in appraising and evaluating the effectiveness of implementation, potential for expansion of innovations, effectiveness, and impact scope of scientific topics, scientific projects, scientific and technological works within the General Department of Taxation of Vietnam;
Provide advice and submit to the General Director of the General Department of Taxation of Vietnam for recognition of the implementation effectiveness, potential for expansion of innovations, effectiveness, and impact scope of scientific topics, scientific projects, scientific and technological works within the General Department of Taxation of Vietnam.
- Assist the General Director of the General Department of Taxation of Vietnam in appraising, evaluating, and selecting innovations, scientific topics, scientific projects, scientific and technological works of individuals within the General Department of Taxation of Vietnam for proposal to the Ministry of Finance for recognition of implementation effectiveness, potential for expansion, impact scope within the Ministry of Finance, nationwide;
Provide advice and submit to the General Director of the General Department of Taxation of Vietnam to certify the dossiers of individuals within the General Department of Taxation of Vietnam for proposal to the Ministry of Finance for recognition of implementation effectiveness, potential for expansion of innovations, effectiveness, and impact scope of scientific topics, scientific projects, scientific and technological works within the Ministry of Finance, nationwide.
- Other tasks related to innovation activities as assigned by the General Director of the General Department of Taxation of Vietnam.
- What are Answers to Round 3 of the Contest on Learn about the 95th Anniversary of the Founding of the Communist Party of Vietnam and the History of the CPV Committee of Quang Ninh Province?
- How to calculate benefits for those retiring early upon downsizing in Vietnam? Is the retirement allowance subject to PIT?
- What is the initial licensing fee declaration form in Vietnam in 2025? How to complete the 2025 licensing fee declaration?
- What is the schedule of fees for chemical affairs in Vietnam? What are regulations on the management and use of fees in chemical affairs in Vietnam?
- What are the slaughtering control fees in veterinary in Vietnam? Are livestock farms subject to environmental protection fees in Vietnam?
- What are instructions for completing the tax declaration for fixed tax payers changing tax calculation methods in Vietnam (Form 01/CNKD)?
- How to determine the 2025 Tet bonus fund for Vietnamese officials and public employees according to Decree 73? Are 2025 Tet bonuses for Vietnamese officials and public employees taxable?
- What is the 2025 Tet holiday schedule for Shopee couriers in Vietnam? Shall goods under 1 million VND sent via express delivery to Vietnam not be exempted from import duty?
- What is the fixed asset liquidation minutes form in Vietnam according to Circular 200/2014?
- How to calculate benefits for Vietnamese tax officials retiring early in 2025?