Which authority manages the Tax Inspection Department in Vietnam?

Which authority manages the Tax Inspection Department in Vietnam?

Based on Clause 2, Article 1 of Decision 1966/QD-BTC of 2021, the position and function are defined as follows:

Position and Function

1. The Tax Inspection Department is a unit under the General Department of Taxation with the function of advising and assisting the Director-General of the General Department of Taxation in state management over inspection and examination activities throughout the tax sector; performing tax inspection and examination functions for taxpayers; inspecting and resolving complaints related to acts of tax evasion and fraud by taxpayers within the state management scope of the General Department of Taxation.

2. The Tax Inspection Department is a legal entity with its own seal according to the legal regulations.

Thus, according to the above regulation, it can be seen that the Tax Inspection Department is a unit under the General Department of Taxation.

Which authority manages the Tax Inspection Department in Vietnam? (Image from Internet)

What are the tasks and powers of the Tax Inspection Department in Vietnam?

Based on Clause 1, Article 2 of Decision 1966/QD-BTC of 2021, the Tax Inspection Department has the following tasks and powers:

[1] Perform the advisory function, assisting the Director-General of the General Department of Taxation with the following tasks:

- Develop long-term, medium-term, and annual strategies and plans for tax inspection and examination.

- Develop annual tax inspection and examination plans of the General Department of Taxation; guide, review, and compile to submit for approval the inspection and examination plans of local tax departments.

- Develop regulations and operational procedures for tax inspection and examination, electronic log processes, and supervision of inspection team activities.

[2] Guide, direct, inspect, and supervise the tax authorities at all levels in implementing legal documents, regulations, and operational procedures for tax inspection and examination, electronic log processes, and supervision of inspection team activities.

[3] Guide, direct, inspect the preparation of inspection and examination plans and compile the tax inspection and examination plans for the tax sector.

[4] Organize and implement annual tax inspection and examination tasks as per authority: conduct inspections and examinations as per approved plans; sudden inspections; thematic inspections and other forms as per legal regulations.

[5] Direct the tax sector in inspection and examination tasks for all taxpayers, including those with signs of tax law violations, fraud, or evasion.

[6] Direct, monitor, cooperate, inspect, urge, and compile reports on the implementation of tax conclusions and recommendations from the State Audit, Government Inspectorate of Vietnam, National Steering Committee for Combating Smuggling, Commercial Fraud and Counterfeit Goods, and the Police.

[7] Re-inspect inspection results and tax examination results of tax authorities at all levels according to legal regulations.

[8] Summarize, monitor, review inspection conclusions, decisions on handling tax issues across the tax sector.

[9] Direct, guide, implement resolution of complaints about tax evasion and fraud behaviors according to the law.

[10] Handle or recommend competent state agencies to address violations in tax law. Recommend suspending or annulling regulations that contradict legal documents; suggest amendments of inappropriate policies identified through inspection activities.

[11] Submit for authoritative issuance of guiding documents, resolve issues in inspection tasks throughout the tax sector.

[12] Lead and cooperate with related units to perform judicial expertise on tax as per legal regulations.

[13] Lead on operations and cooperate with related units to develop IT applications for inspection tasks and tax inspection databases within the management domain.

[14] Lead on operations and cooperate with related units to develop criteria, measures, risk management techniques in tax inspection; assess taxpayer compliance for inspection purposes, identify risk areas, and direct tax authorities in inspections; implement information collection and use from taxpayers, tax authorities, and third parties.

[15] Implement guidance, compile reports, analyze, and evaluate tax inspection and examination outcomes; suggest measures to enhance inspection efficiency.

[16] Collaborate with related units in training and skill development for tax inspection officials.

[17] Manage officials as per legal regulations and staff management decentralization by the Ministry of Finance and the General Department of Taxation.

[18] Preserve and store operational files and documents as per regulations.

[19] Perform other tasks assigned by the Director-General of the General Department of Taxation.

What is the leadership personnel structure of the Tax Inspection Department in Vietnam?

Based on Clause 1, Article 4 of Decision 1966/QD-BTC of 2021, the leadership of the Department is regulated as follows:

- The Tax Inspection Department has a Director and no more than 03 Deputy Directors; the Director is responsible to the Director-General of the General Department of Taxation and in front of the law for all activities of the Department.

Deputy Directors are responsible to the Director and the law for their assigned duties.

- The appointment, dismissal, and disciplining of the Director, Deputy Directors, and other leaders of the Tax Inspection Department shall comply with legal regulations and the staff management decentralization by the Ministry of Finance.