Which 8 ministries of the Government of Vietnam are maintained in the downsizing plan 140? What are duties and powers of the ministries and ministerial-level agencies in tax administration?

Which 8 ministries of the Government of Vietnam are maintained in the downsizing plan 140?

On December 5, 2024, the Committee for the Summary of the Implementation of Resolution 18-NQ/TW issued Plan 140/KH-BCD-TKNQ18 regarding the orientation plan for arranging and downsizing the organizational structure of the Government of Vietnam.

For ministries and ministerial-level agencies

Maintain 08 Ministries and ministerial-level agencies (including arrangements and downsizing of internal organizational structures) as follows:

- For the Ministries, including:

(1) Ministry of National Defense;

(2) Ministry of Public Security;

(3) Ministry of Justice;

(4) Ministry of Industry and Trade;

(5) Ministry of Culture, Sports and Tourism.

- For the ministerial-level agencies, including:

(1) Office of the Government of Vietnam;

(2) Government Inspectorate of Vietnam;

(3) State Bank of Vietnam.

The proposal to maintain these Ministries and ministerial-level agencies is necessary, ensuring stability, inheritance, and suitability with current practical requirements.

Download.... Plan 140/KH-BCD-TKNQ18

Which 8 ministries of the Government of Vietnam are maintained in the downsizing plan 140? Whata re duties and powers of the ministries and ministerial-level agencies in tax administration? (Image from Internet)

What are duties and powers of the ministries and ministerial-level agencies in tax administration in Vietnam?

According to Article 15 of the tax administration Law 2019, specific duties, powers, and responsibilities of the Ministries, ministerial-level agencies, and agencies under the Government of Vietnam are as follows:

[1] The Ministry of Finance is the leading agency assisting the Government of Vietnam in uniform state management of tax administration and has the following duties and powers:

- Issue or submit for issuance legal documents on tax administration within its power;

- Organize the implementation of tax administration according to the provisions of this Law and other relevant legal regulations;

- Organize the preparation and execution of the state budget revenue estimate;

- Organize the inspection and examination of the implementation of tax laws and other relevant legal regulations;

- Handle legal violations and resolve complaints and denunciations related to the implementation of tax laws as per authority;

- Organize the implementation of international cooperation on tax;

- Coordinate with the Ministry of Planning and Investment and related Ministries in guiding the implementation of independent valuation of machinery, equipment, and technological lines as prescribed.

[2] The Ministry of Public Security is responsible for the following:

- Connect, receive information with the tax administration agency regarding the fulfillment of tax obligations for road motor vehicles when registering ownership and usage rights as per the law;

- Organize the receipt, processing, and handling of crime reports, denunciations, and prosecution proposals, receiving files of tax-related violations with criminal indications detected by the tax administration agency for investigation, prosecution, and handling of tax-related crimes according to the law; in cases of no criminal proceedings or suspension of investigation, notify the tax administration agency of the reasons in writing and transfer the files for resolution according to authority.

[3] The Ministry of Industry and Trade is responsible for the following:

- Direct and guide the functional agencies in connecting and providing related information to cooperate with the Ministry of Finance in tax administration for organizations and individuals engaged in e-commerce, franchising, and related activities;

- Direct and guide the functional agencies to cooperate with the tax administration agency to implement the legal provisions on business activities of goods and services in the market and other fields as prescribed by law.

[4] The Ministry of Information and Communications is responsible for the following:

- Direct and guide the relevant agencies to cooperate with the tax administration agency to manage tax on the provision and use of Internet services, online information, and online games;

- Direct and guide the relevant agencies in connecting and providing related information with the tax administration agency for organizations and individuals directly participating or related to the management, provision, and use of Internet services, online information, and online games.

[5] The State Bank of Vietnam is responsible for the following:

- Direct and guide credit institutions in connecting and providing information with the tax administration agency related to banking transactions of organizations and individuals and cooperate with the tax administration agency to carry out enforcement measures as prescribed;

- Build and develop a national electronic payment system, integrate electronic payment utilities for widespread use in e-commerce models;

- Establish a mechanism to manage and supervise payment transactions to assist in tax administration related to the provision of cross-border services in e-commerce.

[6] The Ministry of Planning and Investment is responsible for the following:

- Direct and guide the functional agencies to cooperate with the tax administration agency in issuing and revoking enterprise registration certificates, business registration certificates, investment registration certificates, taxpayer registration certificates, and other registration certificates of taxpayers according to the single-window mechanism;

- Direct and guide the functional agencies to enhance the appraisal of investment projects to prevent transfer pricing and tax evasion;

- Direct and guide the functional agencies to enhance the inspection, examination, and assessment of the quality and value of machinery, equipment, and technology used during the operation of investment projects;

- Direct and guide the functional agencies to cooperate with the tax administration agency in implementing the legal provisions on investment incentives in accordance with the tax laws.

[7] The Ministry of Natural Resources and Environment is responsible for the following:

- Direct and guide the relevant agencies to cooperate with the tax administration agency in managing revenues related to land, property attached to land, and mineral resources;

- Provide taxpayer information managed by the natural resources and environment agency related to tax administration upon the tax administration agency's request.

[8] The Ministry of Transport is responsible for the following:

- Direct and guide the relevant agencies in connecting and providing tax administration-related information for businesses and individuals operating in the freight and passenger transport sector;

- Connect and provide information about technical criteria related to tax administration for assets that must register ownership and usage rights.

[9] The Ministry of Labor, Invalids and Social Affairs is responsible

Direct and guide the relevant agencies in connecting and providing information with the tax administration agency related to licensing foreign workers in Vietnam and Vietnamese workers working abroad.

[10] The Ministry of Health is responsible

Direct and guide the relevant agencies to cooperate with the tax administration agency in connecting and providing information of pharmaceutical businesses and medical examination and treatment facilities.

Note:

Ministries, ministerial-level agencies, and agencies under the Government of Vietnam are responsible for cooperating with the Ministry of Finance in implementing state management tasks on tax administration according to the regulations of the Government of Vietnam.

What is the authority in management is the General Department of Taxation of Vietnam?

According to Article 3 of Decree 14/2023/ND-CP stipulating the organizational structure of the Ministry of Finance as follows:

Organizational structure

...

19. Department of Planning and Finance.

20. General Department of Taxation.

21. General Department of Customs.

22. State Reserve Department.

23. State Treasury.

...

Thus, the Ministry of Finance is the agency currently managing the General Department of Taxation.