When is the time for merging ministries in Vietnam under Resolution 18? Which organization does the General Department of Taxation of Vietnam belong to?

When is the time for merging ministries in Vietnam under Resolution 18?

Based on sub-section 2, Part 3 of Resolution 18-NQ/TW 2017 from the 6th Central Committee Conference of the 12th Term on continuous innovation, organization, and streamlining of the political system's apparatus for effective and efficient operations, the content is stated as follows:

TASKS AND SOLUTIONS

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2- Specific tasks and solutions

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2.2- For the State organization system at the Central level

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- Continue to research to clarify theoretical and practical grounds on the scope of multi-sectoral, multi-area management of certain ministries and central authorities, especially those ministries and central authorities with overlapping functions and duties, to propose appropriate solutions and implement organization consolidation, and streamline focal points in the next term, such as: the transportation - construction sector; finance - planning and investment; ethnic - religious affairs…

- Continue to research and gradually arrange and streamline the focal points of the investigative agencies to meet the requirements for criminal investigation, crime prevention, and control, and in line with the organization and operation of people's procuracies and people's courts in the spirit of judicial reform.

Review, amend, supplement, and perfect regulations on functions, duties, powers, responsibilities, scope of activities, and working relationships of the State Audit and inspection offices at all levels to prevent overlaps during task execution.

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To be specific, one of the specific tasks and solutions for the State organization system at the Central level laid out in Resolution 18-NQ/TW 2017 is to continue researching to clarify theoretical and practical grounds on the scope of multi-sectoral, multi-area management of certain ministries and central authorities, especially those ministries and central authorities with overlapping functions and duties, to propose appropriate solutions and implement organization consolidation, and streamline focal points in the next term.

It is expected to merge ministries such as: the transportation - construction sector; finance - planning and investment; ethnic - religious affairs…

Besides, at the first session of the 15th National Assembly in July 2021, the Government of Vietnam proposed to the National Assembly to initially "maintain the stability of the names, organizational structure, and number of ministries and agencies equal to ministries of the Government of Vietnam for the 2021 - 2026 term as in the 14th term," which was approved by the National Assembly.

Moreover, on November 16, 2024, the Prime Minister issued Decision 1403/QD-TTg 2024 on the establishment of the Steering Committee for summarizing the implementation of Resolution 18-NQ/TW 2017 of the 12th term "On some issues regarding continuing renewal, organization, and streamlining of the political system's apparatus for effective and efficient operations" (referred to as the Steering Committee).

To be specific, the Steering Committee is tasked with researching and proposing to the Prime Minister of Vietnam Government tasks and solutions to implement the contents such as:

Summarizing the implementation of Resolution 18-NQ/TW 2017 within the jurisdiction of the Government of Vietnam and proposing tasks and solutions:

(1) Innovation, arrangement, and streamlining of the organizational model of the Government of Vietnam, ministries, ministerial-level agencies, and agencies under the Government of Vietnam for effective, efficient operations meeting the requirements and duties of the new era;

(2) Innovation, arrangement of the organizational system of state administrative agencies.

Thus, the time from 2026 onwards is expected to be the period for merging ministries with overlapping functions and duties as proposed in Resolution 18-NQ/TW 2017 such as: the transportation - construction sector; finance - planning and investment; ethnic - religious affairs…

When is the time for merging ministries in Vietnam under Resolution 18? (Image from the Internet)

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

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

Position and Functions

1. The General Department of Taxation of Vietnam is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of domestic revenue nationwide, including taxes, fees, charges, and other receipts of the state budget (hereinafter referred to as tax); organizing tax management as prescribed by law.

2. The General Department of Taxation of Vietnam has legal personality, a seal bearing the national emblem, is allowed to open an account at the State Treasury, and is headquartered in Hanoi.

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

What is the organizational structure of the General Department of Taxation of Vietnam?

Based on Article 3 of Decision 41/2018/QD-TTg (amended by Article 1 of Decision 15/2021/QD-TTg) the General Department of Taxation of Vietnam is organized into a vertical system from central to local levels, ensuring principles of centralized unity. The Central Taxation Department includes:

(1) Policy Department;

(2) Legal Department;

(3) Tax Revenue Estimation Department;

(4) Communication and Taxpayer Support Department;

(5) Tax Declaration and Accounting Department;

(6) Debt and Tax Debt Coercion Management Department;

(7) Tax Inspection - Audit Department;

(8) Large Enterprise Taxation Department;

(9) Small and Medium Enterprise and Individual Business Tax Management Department;

(10) International Cooperation Department;

(11) Internal Inspection Department; Complaint Resolution, Denunciation, and Anti-corruption;

(12) Personnel Organization Department;

(13) Financial - Administrative Department;

(14) Office;

(15) Information Technology Department;

(16) TaxProfessional School;

(17) Tax Magazine.

The entities specified from (1) to (15) are administrative bodies assisting the Director General in performing state management functions; the entities specified at point q and r of this clause are public service providers.

The establishment of divisions under the Office and departments under the General Department of Taxation of Vietnam must meet the criteria specified in Decree 101/2020/ND-CP 2020 of the Government of Vietnam amending, supplementing some articles of Decree 123/2016/ND-CP 2016 of the Government of Vietnam regulating functions, duties, powers, and organizational structure of ministries, ministerial-level agencies.