Functions and tasks of the Division of Management of Business Households, Individuals, and Other Revenues under the Provincial Tax Departments in Vietnam

Functions and tasks of the Division of Management of Business Households, Individuals, and Other Revenues under the Provincial Tax Departments in Vietnam (Internet image)

1. Functions and tasks of the Division for Management of Business Households, Individuals, and Other Revenues under the Provincial Tax Departments in Vietnam

According to the regulations issued with Decision 211/QD-TCT in 2019, the functions and tasks of the Division for Management of Business Households, Individuals, and Other Revenues under the Provincial Tax Departments in Vietnam are as follows:

- Assist the Director of the Provincial Tax Department in guiding, directing, and implementing consistent measures, operations, and procedures for tax management regarding business households, individuals, and other revenues (including cooperatives, fees, charges, personal income tax for self-employed individuals, and royalties for mineral resource exploitation). Organize the implementation of tax revenue estimates for managed entities. Organize the implementation of income tax refunds and reductions for individuals.

Specific tasks include:

- Develop content, programs, and plans for implementing measures and procedures for tax management regarding business households, individuals, and other revenues.

- Chair, guide, direct, and inspect the implementation of programs, plans, measures, and procedures for tax management regarding business households, individuals, and other revenues. Receive and classify files for income tax refund and reduction, and handle them according to the tax refund and reduction procedures.

- Develop content, programs, and plans, and directly carry out inspections and monitoring of the implementation of income tax policies for taxpayers who are administrative agencies, public institutions, organizations, and international organizations (excluding units subject to taxes other than individual income tax).

- Collect information related to guiding the determination of tax obligations for business households, individuals, and other revenues.

- Utilize tax declaration data, collect information, analyze, evaluate, and compare with tax information data from tax authorities, and identify suspicions and anomalies in tax declarations of business households, individuals, and other revenues. Direct the Tax Department to check the completeness, appropriateness, and accuracy of tax declaration files to request taxpayers to explain or make timely adjustments (if necessary).

- Analyze the lump-sum tax data of business households, individuals, and other revenues among industries and business scales to balance the tax amount appropriately among districts, towns, and cities, while providing information to adjust the tax obligations for business households, individuals, and other revenues to relevant functional departments.

- Coordinate with the Inspection and Examination Division and the Tax Department to carry out inspections, checks, and monitoring of tax declarations and payments by business households, individuals, and other revenue sources.

- Propose solutions and provide guidance to exceed the tax revenue estimates for business households, individuals, and other revenues. Specify tax management measures, fees, charges, etc. suitable for each locality and business sector, and provide guidance for implementation monitoring.

- Summarize, analyze, evaluate, and propose measures, operations, and procedures to improve the effectiveness of tax management for business households, individuals, and other revenues.

- Chair and coordinate with relevant agencies to propose state management policies, revenue management procedures in accordance with regulations.

- Compile documents and participate in training tax officials in the assigned field.

- Implement the preservation and storage of professional files, documents, and legal documents of the State in the field of management under the regulations.

- Carry out other tasks assigned by the Director of the Provincial Tax Department.

2. Functions and tasks of the Division of Management of Land Revenues in Vietnam

The functions and tasks of the Division for Management of Land Revenues in Vietnam, as regulated by Decision 211/QD-TCT in 2019, are as follows:

- Assist the Director of the Provincial Tax Department in organizing, directing, and implementing the management of land revenues within the jurisdiction of the Tax Department.

Specific tasks include:

- Develop content, programs, and plans for implementing policies related to taxes and land revenues, including fees for establishing ownership and use rights and registration of real estate (house and land registration fees, land lease fees, fees for selling state-owned houses, land use fees); Revenues during the use of real estate (agricultural land use tax, non-agricultural land use levies, fees for transferring ownership and use rights of real estate; individual income tax (for family households, individuals involved in property transfers); corporate income tax (for enterprises involved in property transfers)); Organize the implementation of tax exemptions and reductions for land revenues.

- Chair, guide, direct, and inspect the implementation of revenue policies, procedures, and management measures for land revenues within the jurisdiction.

- Provide guidance or coordinate with relevant departments in guiding taxpayers to implement revenue policies and administrative procedures related to land revenues within the jurisdiction; Receive and classify files for land revenue exemptions and reductions, and handle them according to the tax refund and reduction procedures.

- Coordinate with the Division of Management of Business Households, Individuals, and Other Revenues and the Division of Inspection and Examination to inspect the implementation of revenue policies related to real estate transfers by taxpayers within the jurisdiction.

- Coordinate with relevant departments to resolve taxpayers' issues related to land revenues.

- Coordinate with the Business, Budgeting, and Legal Affairs Division in budgeting and be responsible for organizing the implementation or directing the implementation of revenue budgeting for land revenues within the jurisdiction.

- Monitor, summarize, evaluate, and analyze the implementation of revenue budgeting for land revenues; identify the causes of revenue losses; and propose measures to prevent revenue losses and fraud in land revenues.

- Check the files for land revenue exemptions and reductions within the jurisdiction and submit them to the competent authority for review and decision-making according to legal regulations.

- Coordinate with local departments to receive and resolve financial obligation determination files through the one-stop mechanism for projects involving land use rights issuance, land lease, or transfer of land use rights under the management of the provincial or city authorities.

- Chair or coordinate and participate with local departments in developing state land management policies and revenue policies, and propose management measures to ensure that organizations and individuals with land use rights, land lease rights, and land use rights transfers fulfill their budgetary obligations in accordance with regulations.

- Summarize, evaluate the implementation of revenue policies for land revenues, revenue management procedures, and measures for land revenues; propose recommendations and suggestions to the competent authorities for handling issues that arise during the implementation of revenue policies, revenue management procedures, and measures for land revenues; study and propose effective management measures for land revenues.

- Compile documents and participate in training tax officials in the assigned field.

- Implement the preservation and storage of professional files, documents, and legal documents of the State in the field of management under the regulations.

- Carry out other tasks assigned by the Director of the Provincial Tax Department.

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