Functions and duties of the Tax Declaration and Accounting Department under the Tax Department of provinces and central-affiliated cities in Vietnam

Functions and duties of the Tax Declaration and Accounting Department under the Tax Department of provinces and central-affiliated cities in Vietnam​ (Image from the Internet)

1. Functions and duties of the Tax Declaration and Accounting Department under the Tax Department of provinces and central-affiliated cities in Vietnam

According to Decision 211/QD-TCT in 2019, it assists the Head of the Tax Department in organizing and implementing tax management tasks concerning taxpayer registration; tax declaration; tax payment, tax refund (except for personal income tax refunds and land-derived revenues), tax deductions, tax exemptions, and tax reductions; tax accounting; and tax statistics within the jurisdiction of the Tax Department.

Specific tasks:

- Develop programs, content, and plans for the implementation of taxpayer registration, tax declaration, tax payment, tax refund, tax deduction, tax exemption, tax reduction, tax accounting, and tax statistics in the locality;

- Guide, direct, and inspect subordinate Tax Sub-Departments in processing taxpayer registration files, tax declaration files, tax payment, tax refund, tax deduction, tax exemption, and tax reduction, tax accounting, and tax statistics in the locality;

- Process taxpayer registration files for taxpayers; manage taxpayer registration information, business operation status of taxpayers according to the provisions of the Law on Tax Administration 2019 and related documents;

- Process tax declaration files, tax refunds (except for personal income tax, land-derived revenues), overpaid tax refunds, tax deductions, tax exemptions, relevant tax-related documents, and evidence according to the prescribed obligations of taxpayers. Enter data, account for, and control the recording of all information on declarations, tax payment vouchers, and related documents concerning taxpayers' tax obligations within the Tax Department's jurisdiction;

- Receive, process fee and charge declaration files, related documents, and vouchers concerning fee and charge declaration obligations as prescribed; enter data, account for, and record all information on declarations, fee payment vouchers, and related documents concerning fee and charge obligations within the Tax Department's jurisdiction;

- Receive, process, and monitor the payment of charges for mineral resource extraction, and water resource fees; issue follow-up notices for subsequent payments after the initial payment to organizations or individuals submitting charges for mineral resource extraction and water resource fees (units under the jurisdiction of the Tax Department); compile and report the total revenue from charges for mineral resource extraction and water resource extraction in accordance with local tax accounting policies for taxpayers managed by the Tax Department; cooperate with the department responsible for managing debts and tax enforcement to calculate late payment interest; account for tax accounting statistics and provide information and reports upon request for charges collected from mineral resource extraction and water resource extraction;

- Initially review tax declaration files of taxpayers under the Tax Department's jurisdiction. If any discrepancies with tax administrative procedures are discovered, prompt adjustments will be requested from the taxpayers; rectify data concerning taxpayers' tax obligations upon receiving adjustment declarations, administrative tax handling decisions (processed by advisory departments), or other adjustment information from taxpayers as prescribed; work with relevant functional departments to correct erroneous data;

- Take the lead in handling or recommending how to handle violations of taxpayer registration, tax declaration, and business operations at registered locations managed by the Tax Department;

- Process and propose solutions for tax declaration extension applications within the Tax Department's managed scope;

- Receive VAT refund applications, overpaid tax refund applications, and tax exemption and reduction applications forwarded from departmental units and subordinate tax offices (already evaluated), and submit these to the Head of the Tax Office for authorization or higher authorities for consideration and decision. Transfer refund and exemption applications that require prior inspection to the Inspection Department for further processing;

- Collaborate with functional departments to reconcile and confirm tax obligation fulfillment results for the State Budget by taxpayers under the Tax Department's management;

- Implement tax accounting for taxpayers under the Tax Department's management, including taxpayer tax accounting, accounting for VAT refund accounts, accounting for reclaimed VAT refunds, accounting for refunding taxpayers for wrongly paid or overpaid taxes, and tax statistics; execute tax accounting reporting policies, and tax statistics as prescribed under the Tax Department’s management;

- Prepare VAT refund estimates for submission to the General Department of Taxation;

- Compile, update, store, and manage taxpayer registration files, tax declaration files, tax payment files, tax refund files, and tax exemption and reduction files for taxpayers under the Tax Department’s jurisdiction; provide information regarding tax declarations and payments of taxpayers under the Tax Department’s management to internal and external units according to State regulations and the industry's policies;

- Compile and report on the implementation results of taxpayer registration, tax declaration, tax payment, tax refund, tax deduction, tax exemption, and reduction, tax accounting, and tax statistics in the locality;

- Implement regulations on decentralized tax management concerning taxpayers in the locality;

- Compile materials and participate in training for tax officials in the assigned field;

- Conduct the preservation and storage of professional files, documents, and State regulatory documents within the department's managed scope according to regulations;

- Perform other tasks assigned by the Head of the Tax Department.

2. Functions and duties of the Offices under the Tax Department of provinces and central-affiliated cities in Vietnam

According to Decision 211/QD-TCT in 2019, it assists the Head of the Tax Department in formulating, implementing agency regulations, and working procedures; organizes and manages administrative, clerical, and archival tasks; administrative reform tasks, control procedures, quality management system ISO; develops program activities, plans, summarizes, and reports on the implementation of the Tax Department’s tasks.

Specific tasks:

- Formulate, expedite, and inspect the implementation of agency regulations and working procedures of the Tax Department;

- Organize administrative, clerical, and archival tasks at the Tax Department; administrative reform tasks, control procedures tasks, inspect and evaluate the ISO quality management system; promptly and accurately receive, issue, and process the Tax Department’s correspondence, categorize, and transfer these to relevant functional departments;

- Guide, direct, and inspect subordinate Tax Sub-Departments in executing administrative, clerical, and archival tasks;

- Advise on the formulation of monthly, quarterly, and annual activity programs of the Tax Department; monitor and expedite departmental units to implement the work program of the agency; develop and report on interim and final summaries regarding implementation results of the Tax Department’s tax management tasks;

- Submit notices regarding the assignment of work responsibilities and areas of oversight for department leaders to the Head of the Tax Department; transfer work assignments and areas of oversight when department leaders are on business trips;

- Review content, format, and administrative procedures for documents drafted by units under the Tax Department before submitting them to competent authorities for issuance;

- Take the lead in coordinating with units under the Tax Department to prepare programs, content, and materials for leadership meetings and conferences of the Tax Department;

- Annually receive, categorize, and appropriately file records from departments and subordinate tax offices, ensuring safe, secure, and convenient handling and retrieval of materials;

- Compile materials and participate in training for tax officials in the assigned field;

- Organize the preservation and storage of professional files, documents, and State regulatory documents within the department's managed scope according to regulations;

- Perform other tasks assigned by the Head of the Tax Department.

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