Regulations on the organizational structure of the Department of Tax Policy in Vietnam

Regulations on the organizational structure of the Department of Tax Policy in Vietnam (Internet image)

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

1. The Department of Tax Policy is a unit of which Ministry in Vietnam?

According to Article 1 of Decision 700/QD-BTC in 2014, the Department of Tax Policy is a unit under the Ministry of Finance with the function of advising and assisting the Minister of Finance in researching and developing policies and legislative documents on taxes, fees, charges, and other state budget revenues (hereinafter collectively referred to as taxes).

Thus, the Department of Tax Policy is a unit under the Ministry of Finance.

2. Regulations on the organizational structure of the Department of Tax Policy in Vietnam

Specifically, Article 3 of Decision 700/QD-BTC 2014 stipulates the organizational structure of the Department of Tax Policy as follows:

The Department of Tax Policy has a Director and a number of Deputy Directors.

The Director of the Department of Tax Policy is responsible to the Minister of Finance for all activities of the Department; including managing civil servants and assigned assets according to regulations.

The Deputy Director of the Department of Tax Policy is responsible to the Director of the Department for assigned tasks.

The Department of Tax Policy has the following departments:

(1) Export Tax and Import Department of Tax Policy;

(2) Department of Value Added Tax and Special Consumption Tax Policy;

(3) Income Department of Tax Policy;

(4) Department of Property Tax, Natural Resources Tax, and Environmental Tax Policy;

(5) Department of Fees, Charges and Other Collections Policy.

The specific tasks of the Departments are decided by the Director of the Department of Tax Policy. The Department of Tax Policy works under a specialist regime combined with a departmental organization. For work performed under the specialist regime, the Director of the Department assigns tasks to officials and civil servants in accordance with their standard titles, capacity, and expertise trained to complete the tasks.

The payroll of the Department of Tax Policy is decided by the Minister of Finance.

3. Duties of the Department of Tax Policy in Vietnam

The Department of Tax Policy is responsible for performing the following tasks:

(1) Submit to the Minister of Finance:

- Long-term, medium-term, and annual strategies and plans on tax policy;

- Projects and draft legal documents on tax.

(2) Organize and implement approved tax policy strategies and plans.

(3) Preside and coordinate with units to develop financial mechanisms and policies for specific economic, commercial, and service zones (including: Economic Zone, Industrial Park, Export Processing Zone, and Border Gate Economic Zone).

(4) Participate in the research and development of strategies, national financial policies, projects, and draft legislative documents related to tax policy.

(5) Preside and coordinate with units to resolve problems with tax policy and other policies related to tax policy as assigned by the Minister of Finance.

(6) Organize activities to analyze and forecast the impact of tax policies on state budget revenue and the macroeconomy.

(7) Preside or coordinate to guide, inspect, summarize, evaluate, and propose the completion of legal documents on taxes, fees, and charges that have been issued; disseminate laws; consolidate documents; codify documents; and examine documents in fields falling within the functions and tasks of the Department.

(8) Coordinate with organizational units to carry out international cooperation and international integration tasks on tax; receive and organize the implementation of international cooperation projects and programs; and provide technical assistance for research and development of tax policies as assigned by the Minister of Finance.

(9) Organize scientific research or cooperate in scientific research with units inside and outside the industry according to plans and content approved by competent authorities.

(10) Perform other tasks and powers assigned by the Minister.

(Article 2 of Decision 700/QD-BTC in 2014)

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