Organizational structure of the Tax Department from central level to local level in Vietnam according to the 3-level model

Organizational structure of the Tax Department from central level to local level in Vietnam according to the 3-level model​ (Image from Internet)

The Minister of Finance issued Decision 381/QD-BTC on February 26, 2025, stipulating the functions, tasks, powers, and organizational structure of the Tax Department.

Organizational structure of the Tax Department from central level to local level in Vietnam according to the 3-level model

According to Article 3 of Decision 381/QD-BTC dated February 26, 2025, the organizational structure of the Tax Department is organized from central to local level according to the 3-level model:

- The Tax Department has 12 units at the central level:

+ Office;

+ Policy and International Tax Department;

+ Legal Department;

+ Tax Operations Department;

+ Planning, Accounting, and Tax Statistics Department;

+ Compliance Management and Taxpayer Support Department;

+ Technology, Digital Transformation, and Automation Department;

+ Inspection Department;

+ Personnel Department;

+ Finance and Administration Department;

+ Large Enterprise Tax Division;

+ E-Commerce Tax Division.

The Large Enterprise Tax Division and E-Commerce Tax Division have legal status, separate seals, are assigned tax management agency codes, and are allowed to open accounts at the State Treasury as prescribed by law.

The Office, Technology, Digital Transformation, and Automation Department have legal status, separate seals, and are allowed to open accounts at the State Treasury as prescribed by law.

The Large Enterprise Tax Division has 5 departments; the E-Commerce Tax Division has 5 departments; the Technology, Digital Transformation, and Automation Department has 5 teams; the Inspection Department has 5 teams; the Office has 5 teams.

- Local Tax Divisions are organized in 20 regions. The names, headquarters, and management areas of regional Tax Divisions are in the Appendix attached to Decision 381/QD-BTC dated February 26, 2025.

Regional Tax Divisions have legal status, separate seals, are assigned tax management agency codes, and are allowed to open accounts at the State Treasury as prescribed by law.

Regional Tax Division I has no more than 19 departments, Regional Tax Division II has no more than 16 departments. The remaining regional Tax Divisions have an average of no more than 13 departments.

- District Tax Teams, which include units at district, district-level town, provincial cities, centrally governed cities, and inter-district Tax Teams (collectively referred to as district-level Tax Teams) are part of the regional Tax Divisions.

District-level Tax Teams have legal status, separate seals, are assigned tax management agency codes, and are allowed to open accounts at the State Treasury as prescribed by law.

The number of district-level Tax Teams is not more than 350 units.

- The Director of the Tax Department is responsible for:

+ Proposing to the Minister of Finance the stipulation of functions, tasks, powers, and organizational structure of the Large Enterprise Tax Division, E-Commerce Tax Division, and regional Tax Divisions;

+ Stipulating the functions, tasks, powers, and organizational structure of the departments and Office under the Tax Department.

Position and function of the Tax Department of Vietnam

The position and function of the Tax Department according to Article 1 of Decision 381/QD-BTC dated February 26, 2025, are as follows:

- The Tax Department is a unit under the Ministry of Finance, with the function of advising and assisting the Minister of Finance in state management of taxes, organizing the implementation of state budget revenue management, including taxes, fees, charges, and other revenues belonging to the state budget (collectively referred to as taxes) as prescribed by tax law and related legal regulations.

- The Tax Department has legal status, a seal with the National Emblem, is allowed to open accounts at the State Treasury, and has its headquarters in Hanoi.

Decision 381/QD-BTC takes effect from March 1, 2025. The Director of the Tax Department, based on the regulations of Decision 381/QD-BTC dated February 26, 2025, shall organize implementation according to the new model to ensure successful completion of assigned tasks.

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