Guidance on Merging District Tax Departments into Regional Tax Departments

Le Hai

09:40, 11/07/2024

The Ministry of Finance has just issued Directive 01/CT-BTC regarding the implementation plan for the reorganization and merger of district-level Tax Departments (including urban districts, rural districts, district-level towns, and cities) into regional Tax Departments under the provincial and municipal Tax Departments directly governed by the central government.

The tax departments of provinces and centrally-governed cities must implement the project of arranging and merging District Tax Departments according to the following contents:

- Objectives, principles;- Location of headquarters and naming of the Regional Tax Department;- Arrangement of the chief, deputy chiefs, and personnel of the Regional Tax Department;- Organizing the apparatus, staffing, and number of labor contracts as per Decree 68/2000/ND-CP currently and in the future;- Arrangement and use of the assets of the Regional Tax Department;- Handling of business processes, IT infrastructure, etc.

The tax departments of provinces and centrally-governed cities must build and send the Scheme to the General Department of Taxation for appraisal and finalize the Scheme to submit to the Ministry for consideration and approval according to the timeline stipulated in the Directive.

Details of the timeline can be found in Directive 01/CT-BTC issued on May 9, 2018.

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