Powers of the Advisory Inspector of General Department, Department, and Sub-department of Taxation

The advisory department on financial sector inspection at the General Department, the Department of Insurance Management and Supervision, subdivisions of the General Department, and the Tax Sub-department have the duties and powers listed in Article 2 of Circular 19/2013/TT-BTC as follows:

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- Preside over the development of long-term and medium-term plans on specialized inspection work for submission to the head of the direct managing agency; preside over, cooperate with related units and departments of the agency in developing the annual inspection program and plans for submission to the head of the direct managing agency.- Conduct inspections as planned; regular inspections; unscheduled inspections when assigned by the head of the agency.- Resolve complaints, denunciations, and anti-corruption tasks according to legal regulations when assigned.- Summarize, evaluate, and report the results of specialized inspection work; resolve complaints, denunciations, and anti-corruption tasks.- Monitor, expedite, and check the implementation of conclusions, recommendations, and decisions on inspections by the head of the agency and the head of the direct subordinate agency assigned to perform specialized inspection functions.- Handle or recommend state agencies with authority to handle legal violations discovered through inspection work.- Propose the head of the direct managing agency to issue regulations, processes, and inspection professional measures according to authority.- Assist the head of the managing agency: guide direct subordinate units (if any) to develop annual inspection plans; review and approve the annual inspection plans of direct subordinate units (if any).- Assist the head of the managing agency in checking direct subordinate units (if any) in the implementation of legal regulations on inspection; resolve complaints and denunciations; handle anti-corruption.- Preside over, cooperate with related units to assist the head of the managing agency in organizing training, fostering, and guiding specialized inspection professions.- Perform other tasks as assigned by the head of the agency and as provided by law.

Additionally, Circular 19/2013/TT-BTC also stipulates the organizational structure and naming of the advisory department on specialized inspection work in General Departments, Departments, and Tax Sub-departments as follows:

First, in General Departments, the organization is in the form of Departments, (except the State Securities Commission follows the provisions in Clause 3 of this Article); performing the duties and powers mentioned above. The specific name of the Department is as per the Prime Minister's regulations on the functions, tasks, powers, and organizational structure of the General Departments.

Second, in the Department of Insurance Management and Supervision, organized as the Inspection and Examination Department. The Director of the Department of Insurance Management and Supervision specifies the tasks and powers of the Inspection and Examination Department.

Third, in subdivisions of the General Department, organized as the Inspection and Examination Department.

Separate from the Tax Department under the General Department of Taxation, organized as the Inspection Department. The General Director of the General Department of Taxation, based on the scale and management tasks assigned to the Tax Departments, proposes the number of Inspection Departments in the Tax Department to the Minister of Finance for decision. For Tax Departments with multiple Inspection Departments, one department must be assigned as the focal point for summarizing the specialized inspection activities of the department.

The General Director, based on the duties and powers mentioned in Clause 1 of this Article, specifies the tasks and powers of the Inspection and Examination Department or the Inspection Department.

Fourth, in the Tax Sub-departments, organized as Inspection Teams: The establishment of Inspection Teams in the Tax Sub-departments is assigned to the General Director of the General Department of Taxation based on the functions, localities, managees, and state budget revenues to decide.

Note, the name, organizational structure, functions, and tasks of the specialized inspection organization under the State Securities Commission are specified in the Prime Minister's Decision on the functions, tasks, powers, and organizational structure of the State Securities Commission.

Refer to other regulations in Circular 19/2013/TT-BTC, which took effect on March 10, 2013.

Thu Ba

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