Duties of the One-Stop Division at the District Level Where the Regional Tax Sub-department Headquarters is Absent

The division handling single-window services in the district area where there is no main office of the Regional Tax Department has the duties defined in Section 10 of Decision 245/QD-TCT in 2019. Specifically:

Assisting the Head of the Regional Tax Department in executing some tasks related to tax management for certain revenues in the district area; receiving and resolving certain administrative procedures for taxpayers; executing administrative procedures under the "inter-connected single-window" system with related agencies in the district area where there is no main office of the Regional Tax Department.

Assigning the Director of the Tax Department to determine the number of officials arranged at the "One-stop Shop" unit based on the actual situation in the area. It is mandatory to have officials handling: Declarations; Propaganda support; Personal income (including registration fees and other collections); assigning a regional Tax Department Leader to directly manage and resolve tasks at the "One-stop Shop" unit.

Specific duties:

- Receiving, guiding, and addressing questions regarding tax policies and other issues raised by taxpayers directly at the "One-stop Shop" unit.

- Receiving and directly processing taxpayer registration files to issue tax identification numbers, files for changes in taxpayer registration information not resulting in a change of the managing tax authority for taxpayers (excluding enterprises) in the area.

- Receiving and directly processing tax declaration, tax computation, and tax notification files for individuals doing business who pay taxes on a per-occurrence basis; tax declaration files for individuals renting out assets; car and motorcycle registration fee declaration files; files for determining financial obligations for land-related revenues of taxpayers in the district; other revenues arising in the area that fall within the district's budget but are not resolved by the Regional Tax Department.

- Receiving and processing administrative procedures related to invoices, receipts, and particular documents for households and individual businesses; organizing fee and charge collection and other organizations not directly resolved by the Regional Tax Department; managing the import-export-inventory of particular documents, storing, preserving, inventorying such documents, and reporting as per regulations.

- Receiving files from taxpayers submitted directly at the "One-stop Shop" unit that are not under the direct resolution function of the "One-stop Shop" unit, sending the files to the Tax Department for resolution; receiving and returning the resolved results to taxpayers coming to receive them directly at the "One-stop Shop" unit.

- Reporting work results as per regulations and procedures to the Tax Department within the assigned scope.

- Organizing the conservation and storage of operational records, documents, and governmental regulatory documents in the management field as per regulations.

- Executing other tasks assigned by the Head of the Regional Tax Department.

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