Organizational structure of Department of Tax Inspection - Examination in Vietnam

Organizational structure of Department of Tax Inspection - Examination in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. The Department of Tax Inspection - Examination is working under which agency in Vietnam?

The Department of Tax Inspection - Examination is a unit under the General Department of Taxation, with the function of advising and assisting the General Director of Taxation in performing the state management of inspection and examination in the whole tax industry; performing the function of tax inspection and examination for taxpayers; and inspecting, examining, and settling denunciations about tax evasion and tax fraud by taxpayers within the scope of state management of the General Department of Taxation.

Department of Tax Inspection - Examination is a unit with legal status and its own seal according to the provisions of law.

Thus, the Department of Tax Inspection - Examination is a unit under the General Department of Taxation

(Article 1 of Decision 1966/QD-BTC in 2021)

2. Organizational structure of Department of Tax Inspection - Examination in Vietnam

Specifically, according to Article 3 of Decision 1966/QD-BTC, the Department of Tax Inspection - Examination is organized in 05 rooms:

(1) General Department.

(2) Inspection Department - Check transfer prices.

(3) Department of Tax Inspection - Examination No. 1.

(4) Department of Tax Inspection - Examination No. 2.

(5) Department of Tax Inspection - Examination No. 3.

Operational regulations and specific tasks of the departments under the Department of Tax Inspection - Examination shall be prescribed by the Director of the General Department of Taxation.

3. Tasks and powers of Department of Tax Inspection - Examination

The Department of Tax Inspection - Examination has the following tasks and powers:

- Perform the function of advising and assisting the General Director of Taxation with the following tasks:

+ Develop long-term, medium-term, and annual strategies and plans for tax inspection and examination.

+ Develop annual tax inspection and examination plans for the General Department of Taxation; guide, review, summarize, and submit to the General Director of Taxation for approval of tax inspection and examination plans of tax departments.

+ Develop regulations and professional processes on tax inspection and examination, the electronic diary process, and regulations on supervision of the activities of tax inspection and examination teams.

- Guide, direct, inspect, and supervise tax authorities at all levels in the implementation of legal documents, regulations, and professional processes on tax inspection and examination, the electronic diary process, and regulations on supervision of activities of tax inspection and examination delegations.

- Guide, direct, and inspect the development of tax inspection and examination plans and synthesize tax inspection and examination plans for the tax sector.

- Organize the implementation according to its competence of the annual tax inspection and examination: to carry out tax inspection and examination according to the approved plan; irregular tax inspection and examination; specialized tax inspection and examination; and other forms of tax inspection and examination as prescribed by law.

- Direct the tax sector on tax inspection and examination for all taxpayers, including taxpayers with signs of tax law violations, tax fraud, or tax evasion.

- Direct, monitor, coordinate, inspect, urge, summarize, and report on the implementation of the tax conclusions and recommendations of the State Audit; Government Inspector; the National Steering Committee against Smuggling, Commercial Fraud, and Counterfeit Goods, Public Security Agency.

- Organize re-inspection of tax inspection results, inspection of tax inspection results by tax authorities at all levels in accordance with law.

- Summarize, monitor, and review tax inspection and examination conclusions and tax handling decisions in the whole tax industry.

- Direct, guide, and handle denunciations about tax evasion and tax fraud by taxpayers in accordance with the law.

- Organize handling according to competence or propose competent state agencies to handle violations of the law in the tax field.

Recommend to competent state agencies to suspend the implementation or cancel regulations contrary to legal documents; propose amendments and supplements to unsuitable regimes and policies discovered through tax inspection and examination activities.

- Submit to competent authorities for promulgation documents guiding and answering questions about inspection and examination in the whole tax industry.

- Assume the prime responsibility for and coordinate with relevant units in organizing the implementation of tax judicial expertise in accordance with law.

- Take charge of the profession and coordinate with relevant units to develop information technology applications for tax inspection and examination and the tax inspection and examination database for taxpayers under the management of the tax industry.

- Take charge of professional activities and coordinate with relevant units to develop risk management criteria, measures, and techniques in the field of tax inspection and examination; analyze and assess the taxpayer's compliance with tax law in service of tax inspection and examination; identify areas of risk; direct tax authorities at all levels to conduct tax inspection and examination; and deploy the collection, processing, and use of information from taxpayers, tax authorities, and third parties in the field of management.

- Organize, guide, synthesize, report, analyze, and evaluate the results of tax inspection and examination in the whole tax industry; research and propose measures to improve the efficiency of tax inspection and examination.

- Coordinate with relevant units in training and fostering professional skills in tax inspection and examination for civil servants doing inspection and examination.

- Perform the management of civil servants according to the provisions of the law, to decentralize the management of officials of the Ministry of Finance and the General Department of Taxation.

- Maintain and archive professional files and documents of the agency according to regulations.

- Perform other tasks assigned by the General Director of the Taxation Department.

(Article 2 of Decision 1966/QD-BTC in 2021)

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