What are functions and tasks of the Tax General Team in Vietnam?

What are functions and tasks of the Tax General Team in Vietnam? - image from internet

The General Team performs the functions and tasks specified in Section II of Decision 245/QD-TCT in 2019 as follows:

Assist the Director of the sub-department of taxation in carrying out administrative, clerical, and archival work; personnel management; financial management, and administration; and publications management within the jurisdiction of the sub-department of taxation.

Specific tasks include:

- Develop annual plans for investment in the construction of physical facilities, operating budgets, and management of tax certificates for the sub-department of taxation.

- Organize administrative, clerical, and archival work; develop and implement budget estimates, manage operating budgets, equipment, work tools, uniforms, and tax certificates; perform the tasks of the third-level budget unit of the sub-department of taxation; develop planning programs, organize and coordinate administrative reform activities, and control administrative procedures; conduct ISO quality management system inspections and evaluations.

- Coordinate with units to prepare programs, content, and documents for conferences and meetings of the sub-department of taxation's leadership.

- Implement regulations on functions, tasks, powers, organizational structure, management regimes, and the use of tax officials, labor, salaries, training, and capacity building for tax officials, and internal political protection work in accordance with the delegated management levels.

- Propose and recommend competent authorities to review and process tax officials who violate laws or regulations and tax management procedures according to the delegated authority.

- Organize industry and local emulation campaigns; monitor and consolidate commendation and reward activities within the sub-department of taxation as regulated.

- Serve internal activities of the sub-department of taxation; organize the protection of agency premises, tax certificate warehouses, assets, fire prevention and fighting to ensure safety and sanitation; manage infrastructure, transportation, and public assets; coordinate with teams to enforce labor rules, regulations, and discipline.

- Establish plans for rotation, rotation, assignment, and transfer of positions within the delegated authority; consolidate and report on personnel, administrative, clerical, archival, financial management, and administration tasks within the jurisdiction of the sub-department of taxation.

- Implement plans for practicing thrift and combating wastefulness within the sub-department of taxation.

- Organize the preservation and storage of professional files, records, and legal documents of the state in the field managed by the team and the sub-department of taxation as regulated.

- Perform other tasks assigned by the Director of the sub-department of taxation.

Assist the Director of the sub-department of taxation in providing guidance on tax management, tax policies, and tax laws to tax officials within the sub-department of taxation; implement tax legislation within the jurisdiction of the sub-department of taxation; develop state budget revenue estimates (for regional sub-department of taxations, develop state budget revenue estimates for each district-level area) and organize the implementation of the assigned state budget revenue estimates by the sub-department of taxation.

Specific tasks:

- Develop programs and plans for implementing tax revenue estimates; provide guidance on tax management policies and laws to tax officials within the sub-department of taxation; analyze business production situations and fluctuations affecting state budget revenue; evaluate and forecast the ability to collect state budget revenues, the progress of tax revenue estimates by the sub-department of taxation; coordinate with relevant levels and sectors to implement tax revenue management measures in the area.

- Develop state budget revenue estimates and report to the leadership of the sub-department of taxation for approval and consultation on the allocation of state budget revenue estimates to teams; organize the implementation of monthly, quarterly, and annual tax revenue estimates in the managed area; chair and coordinate with the Declaration - Tax Accounting - Information Technology Team and the Commune, Ward/Commune Tax Management Team to conduct annual revenue surveys for business households as regulated; propose and recommend to higher tax authorities, the leadership of the sub-department of taxation measures to improve the efficiency of tax revenue management.

- Provide consolidated information on state budget revenue results to relevant agencies, departments, and People's Committees of districts, towns, and cities under the province; participate with sectors and levels in guiding measures to encourage local economic development, combat smuggling, and illegal businesses.

- Guide and support tax officials in the sub-department of taxation in implementing tax policies, tax laws, tax management practices, and regulations on entrusted collection of land-related revenues, fees, charges, and tax management for businesses with stable tax payments.

- Appraise personal income tax refund files, tax inspection files at the registered office of the taxpayer within the jurisdiction of the sub-department of taxation.

- Propose to higher levels or competent authorities to resolve difficulties in the implementation of tax management tasks of the sub-department of taxation, compliance with tax obligations of taxpayers; propose, recommend amendments, and supplements to tax-related guidance documents that are not suitable for the actual situation.

- Develop monthly, quarterly, and annual activity plans of the sub-department of taxation; monitor, urge, and advise the leadership of the sub-department of taxation on the implementation of plans and programs of the sub-department of taxation.

- Consolidate, analyze, comprehensively evaluate the implementation of tax management tasks; organize work to summarize and evaluate the implementation of tax management tasks of the sub-department of taxation.

- Develop programs, plans, and coordinate with other units to implement the legal work of the sub-department of taxation; inspect and evaluate the implementation of legal work, propose measures to improve the effectiveness of the legal work of the sub-department of taxation.

- Organize inspections, review the documents issued by the sub-department of taxation on tax answers and instructions; propose measures and submit to the leadership of the sub-department of taxation for handling documents that do not comply with regulations.

- Monitor the enforcement of laws and inspect the implementation of laws.

- Implement state compensation work in the tax field.

- Appraise drafts of guidance documents, handling related to tax within the jurisdiction of the sub-department of taxation.

- Study, propose solutions to resolve tax disputes and litigation as prescribed by law.

- Consolidate, evaluate, and report on the results of comprehensive work, tasks, budget estimates, legal work; propose measures to improve the effectiveness of work.

- Organize the preservation and storage of professional files, records, and legal documents of the state in the field managed by the team.

- Perform other tasks assigned by the Director of the sub-department of taxation.

Assist the Director of the sub-department of taxation in carrying out inspections of compliance with laws, integrity of the tax authority, tax officials; handle complaints (including complaints about tax handling decisions by tax authorities and internal complaints within the tax authority) within the jurisdiction of the Director of the sub-department of taxation; receive and transfer to competent authorities letters of denunciation related to the performance of official duties by tax officials.

Specific tasks:

- Develop content, programs, and annual internal inspection plans in the managed area.

- Organize inspections of compliance with tax laws and other relevant legal documents by sub-department of taxations and officials within the sub-department of taxation; inspect the integrity of tax officials in carrying out tax management, financial management, and tax certificate management within the sub-department of taxation.

- Organize inspections, verification, and resolution of complaints related to the performance of official duties by tax authorities under the jurisdiction of the Director of the sub-department of taxation.

- Propose and recommend measures to handle violations of laws, regulations, rules, and procedures for tax management discovered during internal inspections and complaint resolution by departments within the sub-department of taxation.

- Coordinate with competent authorities to protect tax officials and public employees threatened, intimidated, or slandered while performing official duties.

- Chair and coordinate with teams within the sub-department of taxation to develop plans and preventive measures and implement the provisions of the Anti-Corruption Law and carry out inspections of corruption prevention work within the sub-department of taxation; Develop plans and organize inspections of thrift practice and waste prevention work.

- Organize citizen reception activities at the tax authority's headquarters to capture, receive complaints, denunciations, recommendations, and feedback from citizens related to the performance of official duties by the tax authority and tax officials; explain and guide citizens on the procedures for filing complaints, denunciations, recommendations, and feedback in accordance with the provisions of the law.

- Consolidate and report on the results of internal inspections, anti-corruption work, thrift practice and waste prevention, and complaint resolution related to the internal affairs of the tax authority within the jurisdiction of the sub-department of taxation; propose amendments to regulations, procedures, and measures to improve the quality of the tax officials' team; recommend evaluation and commendation of the tax authority and tax officials.

- Carry out the preservation and storage of professional files and legal documents of the state in the field managed by the team.

- Perform other tasks assigned by the Director of the sub-department of taxation.

Best regards!