Who is the Director General of the General Department of Taxation in Vietnam? What are the powers and duties of the General Department of Taxation in Vietnam?
Who is the Director General of the General Department of Taxation in Vietnam?
Under Article 4 of Decision 41/2018/QD-TTg as follows:
Leaders
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3. The General Director is the head of the General Department of Taxation in Vietnam, responsible before the Minister of Finance and before law for the entire operation of the General Department of Taxation in Vietnam. The Deputy General Directors shall be responsible before the General Director and before law for the field of work assigned to them.
Accordingly, the Director General is the head of the General Department of Taxation in Vietnam, responsible before the Minister of Finance and before law for the entire operation of the General Department of Taxation in Vietnam.
Under Decision 1897/QD-BTC dated September 6, 2023, Mr. Mai Xuan Thanh - Deputy General Director is appointed to be Director General of the General Department of Taxation in Vietnam from September 6, 2023.
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Who are the leaders of the General Department of Taxation in Vietnam?
Under Article 4 of Decision 41/2018/QD-TTg as follows:
Leaders
1. The General Department of Taxation in Vietnam shall have a General Director and no more than 04 Deputy General Directors as prescribed.
2. The General Director and Deputy General Director of the General Department of Taxation in Vietnam shall be appointed, dismissed, and removed from office by the Minister of Finance by law.
3. The General Director is the head of the General Department of Taxation in Vietnam, responsible before the Minister of Finance and before law for the entire operation of the General Department of Taxation in Vietnam. The Deputy General Directors shall be responsible before the General Director and before law for the field of work assigned to them.
Thus, the leader of the General Department of Taxation in Vietnam consists of the General Director and no more than 04 Deputy General Directors as prescribed.
The General Director and Deputy General Director of the General Department of Taxation in Vietnam shall be appointed, dismissed, and removed from office by the Minister of Finance by law.
What are the powers and duties of the General Department of Taxation in Vietnam?
Under Article 2 of Decision 41/2018/QD-TTg, the powers and duties of the General Department of Taxation in Vietnam are specified as follows:
The General Department of Taxation in Vietnam shall perform duties and exercise powers:
- Submit to the Minister of Finance for submission to competent authorities for consideration of decisions:
+ Law projects, draft resolutions of the National Assembly, ordinance projects, draft resolutions of the National Assembly Standing Committee; draft Government decree; draft Decision of the Prime Minister on tax administration;
+ Important strategies, action programs, schemes, and projects on tax administration; Annual tax collection estimates under the provisions of the Law on State Budget.
- Submit to the Minister of Finance for consideration and decision:
+ Draft circular and other documents on management of the General Department of Taxation in Vietnam;
+ Annual operation plan of the General Department of Taxation in Vietnam.
- Promulgate professional guidance documents and business processes; internal normative documents and special documents under the management of the General Department of Taxation in Vietnam.
- Organize the implementation of legal documents, strategies, plans, programs, projects, and schemes under the management of the General Department of Taxation in Vietnam after being promulgated or approved by competent authorities.
- Propagate, disseminate and educate the law under the management of the General Department of Taxation in Vietnam.
- Organize tax administration in accordance with the provisions of law:
+ Guide and explain the State's tax policy; organize work to assist taxpayers in fulfilling their tax payment obligations by the provisions of law;
+ Guide, direct, inspect, supervise, and organize the implementation of professional processes on tax registration, issuance of tax codes, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, write-off of tax debts, fines, and other related operations;
+ Decide or submit to competent authorities for decision tax exemption, tax reduction, tax refund, the extension of the deadline for filing tax declaration dossiers, extension of the tax payment deadline, write-off of tax debts and tax penalties;
+ Settle compensation for damage to taxpayers; keep taxpayers' information confidential; confirmation of the taxpayer's fulfillment of tax obligations upon request by the provisions of law;
+ Conduct assessment to determine the amount of tax payable by taxpayers at the request of competent state agencies;
+ Authorize agencies and organizations to directly collect several taxes by law.
- Organize technical and professional measures for risk management in tax administration activities
- Apply administrative measures to ensure tax law enforcement:
+ Request taxpayers to provide accounting books, invoices, vouchers, and other documents related to tax calculation and payment; request credit institutions, other relevant organizations and individuals to provide documents and coordinate with tax authorities in tax administration;
+ Conduct tax determination and make tax arrears; take measures to enforce tax administrative decisions to collect tax arrears and fines for tax administrative violations.
- Make dossiers of petitions for prosecution of organizations and individuals that violate tax laws; publicly announce on the mass media cases of violations of tax legislation.
- Conduct tax inspections; inspect and settle complaints and denunciations; handle according to its competence or propose competent authorities to handle according to the provisions of law for violations of tax law; prevent and combat corruption, negativity and thrift and anti-waste practices in the use of assigned assets and funds by the provisions of law.
- Develop, deploy, and manage application software, the specialized national database on taxation, and information technology technical infrastructure to meet the requirements of modernizing tax administration, internal management, and providing electronic services to support taxpayers.
- Organize the accounting and statistical work on tax and financial reporting regimes according to regulations.
- Perform international cooperation duties in the field of taxation as assigned and decentralized by the Minister of Finance and the provisions of law.
- Manage the organization of the apparatus and payroll; implement the salary regime and remuneration regimes and policies, training, fostering, emulation, reward and discipline for civil servants, public employees and employees under the management of the General Department of Taxation in Vietnam according to the decentralization of the Minister of Finance and the provisions of law.
- Organize the emulation and reward activities of the tax sector for taxpayers, other organizations and individuals with excellent achievements in tax administration and compliance with tax obligations with the state budget by law.
- Manage funds allocated by the state budget and assigned assets, keep dossiers, documents and tax indices by the provisions of law; implement financial and payroll management mechanisms by regulations of competent agencies.
- Implement administrative reforms according to the objectives and contents of administrative reform programs approved by the Minister of Finance.
- Perform other duties and exercise other powers assigned by the Minister of Finance and as prescribed by law.
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