Organizational Structure of the Tax Department in Provinces and centrally affiliated cities in Vietnam

Organizational Structure of the Tax Department in Provinces and centrally affiliated cities in Vietnam (Image from Internet)

1. Position and Function of the Tax Department in Provinces and centrally affiliated cities in Vietnam

The position and function of the Tax Department in provinces and centrally affiliated cities according to Article 1 of Decision 1836/QD-BTC of 2018 are as follows:

- The Tax Department in provinces and centrally affiliated cities (hereinafter collectively referred to as the Tax Department) is an organization under the General Department of Taxation, with the function of organizing and implementing tax, fee, charge, and other state budget revenue management (hereinafter collectively referred to as tax) within the scope of tasks of the tax agency, managing tax collection in the designated area in accordance with the law.

- The Tax Department possesses legal status, its own seal, and is permitted to open accounts at the State Treasury as stipulated by law.

2. Organizational Structure of the Tax Department in Provinces and centrally affiliated cities in Vietnam

The organizational structure of the Tax Department in provinces and centrally affiliated cities as stipulated by Article 3 of Decision 1836/QD-BTC of 2018 is as follows:

* The organizational structure of the provincial and municipal Tax Departments is organized as follows:

** For departments under the provincial and municipal Tax Departments:

- The Tax Department of Hanoi and the Tax Department of Ho Chi Minh City may establish no more than 11 departments executing advisory and tax management functions, and no more than 10 inspection and audit departments;

- Tax Departments with annual revenues of 2,500 billion VND or more (excluding oil and land revenue) or managing 2,000 or more enterprises (excluding Hanoi and Ho Chi Minh City Tax Departments) may establish no more than 9 departments executing advisory and tax management functions and no more than 5 inspection and audit departments;

- Tax Departments with annual revenues below 2,500 billion VND (excluding oil and land revenue) or managing fewer than 2,000 enterprises may establish no more than 8 departments executing advisory and tax management functions and inspection and audit departments.

** District-level Tax Sub-Departments, including those in urban districts, rural districts, district-level towns, and cities, as well as regional Tax Sub-Departments under the provincial and municipal Tax Departments.

District-level Tax Sub-Departments, including those in urban districts, rural districts, district-level towns, and cities, as well as regional Tax Sub-Departments under the provincial and municipal Tax Departments, have legal status, their own seals, and are permitted to open accounts at the State Treasury as stipulated by law.

* The General Director of the General Department of Taxation shall, based on criteria regarding scale, management targets, and the actual situation at the local level, report to the Minister of Finance to determine the organizational structure for each provincial and municipal Tax Department, as well as the functions, tasks, and organizational models of district-level and regional Tax Sub-Departments.

Based on the organizational structure of the Tax Departments approved by the Minister of Finance, the General Director of the General Department of Taxation shall stipulate the functions, tasks, and powers of the departments under the provincial and municipal Tax Departments.

3. Regulations on the Leadership of the Tax Department in Provinces and centrally affiliated cities in Vietnam

Regulations on the leadership of the Tax Department in provinces and centrally affiliated cities, according to Article 4 of Decision 1836/QD-BTC of 2018 are as follows:

- The Tax Department shall have a Director and no more than 03 Deputy Directors.

The Director of the Tax Department is responsible to the General Director of the General Department of Taxation and to the law for all activities of the Tax Department within their jurisdiction.

The Deputy Directors of the Tax Department are responsible to the Director and to the law for the fields of work assigned to them.

- The appointment, dismissal, and removal of the Director, Deputy Directors, and other leadership positions of the Tax Department shall be implemented in accordance with the law and the regulations on decentralized management of personnel by the Minister of Finance.

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