Tasks and powers of the General Department of Taxation of Vietnam

Tasks and powers of the General Department of Taxation of Vietnam (Internet image) 

1. Position and functions of the General Department of Taxation of Vietnam

The position and functions of the General Department of Taxation of Vietnam, as regulated by Decision 41/2018/QD-TTg , are as follows:

- The General Department of Taxation of Vietnam is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in managing state revenues from domestic sources nationwide, including taxes, fees, charges, and other state budget revenues (hereinafter referred to as taxes); organizing tax administration in accordance with the provisions of the law.

- The General Department of Taxation of Vietnam has legal status, the national emblem as its official seal, and maintains an account at the State Treasury, with its headquarters in Hanoi.

2. Tasks and powers of the General Department of Taxation of Vietnam 

The tasks and powers of the General Department of Taxation according to Decision 41/2018/QD-TTg are as follows:

- Submit to the Minister of Finance for submission to the competent authority for consideration and decision:

+ Draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government; draft decisions of the Prime Minister on tax administration;

+ Strategies, action programs, plans, and important projects on tax management; annual tax revenue estimates as prescribed by the Law on State Budget.

- Submit to the Minister of Finance for consideration and decision:

+ Draft circulars and other documents in the field of management of the General Department of Taxation;

+ Annual operation plans of the General Department of Taxation.

- Issue professional guidance documents, business process procedures; internal normative documents, and specific documents within the management scope of the General Department of Taxation.

- Organize the implementation of legal normative documents, strategies, plans, programs, projects, and initiatives within the management scope of the General Department of Taxation after being issued or approved by the competent authority.

- Disseminate, popularize, and educate on tax laws in the field of tax management of the General Department of Taxation.

- Organize tax administration in accordance with the law:

+ Guide and explain the state's tax policies; organize support for taxpayers to fulfill their tax obligations as prescribed by law;

+ Guide, direct, inspect, supervise, and organize the implementation of business process procedures for tax registration, tax identification number issuance, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, tax debt cancellation, tax penalties, and other related tasks;

+ Decide or submit to the competent authority for a decision on tax exemption, tax reduction, tax refund, extension of the tax declaration deadline, extension of the tax payment deadline, tax debt cancellation, and tax penalty cancellation;

+ Compensate for damages to taxpayers; keep the taxpayer's information confidential; confirm the fulfillment of taxpayers' tax obligations upon request as prescribed by law;

+ Conduct appraisals to determine the amount of tax payable by taxpayers at the request of competent state agencies;

+ Delegate tax collection to agencies and organizations authorized by law.

- Organize technical measures for risk management in tax management activities.

- Apply administrative measures to ensure the enforcement of tax laws:

+ Require taxpayers to provide accounting books, invoices, documents, and other relevant records and documents related to tax calculation and payment; require credit institutions, organizations, and individuals involved to provide documents and coordinate with tax authorities in tax management work;

+ Determine and recover taxes; enforce administrative tax decisions to collect tax arrears and administrative fines.

- Prepare dossiers to initiate legal proceedings against organizations and individuals violating tax laws; publicly announce cases of tax law violations in the mass media.

- Conduct tax sector inspections; inspect and handle complaints and denunciations; handle, recommend, or submit to the competent authority for handling violations of tax laws as prescribed by law; prevent corruption, negative practices, practice thrift, and prevent wastefulness in the use of assets and funds as prescribed by law.

- Develop, deploy, and manage specialized software applications, national databases in the field of taxation, and information technology infrastructure to meet the requirements of modernizing tax management work, internal management, and providing electronic services to support taxpayers.

- Organize the implementation of accounting, tax statistics, and financial reporting in accordance with regulations.

- Carry out international cooperation tasks in the field of taxation as assigned and decentralized by the Minister of Finance and as prescribed by law.

- Manage the organizational apparatus, personnel structure; implement salary regimes and regimes, policies of remuneration, training, fostering, commendation, and discipline for officials, public employees, and workers within the management scope of the General Department of Taxation according to the decentralization of the Minister of Finance and regulations of the law.

- Organize the implementation of commendation and emulation work in the tax sector for taxpayers, organizations, and individuals who have outstanding achievements in tax management and compliance with tax obligations to the state budget as prescribed by law.

- Manage funds allocated by the state budget and assigned assets, keep records, documents, and tax certificates as required by law; implement financial management and personnel structure management mechanisms as prescribed by the competent authority.

- Implement administrative reform according to the objectives and contents of the administrative reform program approved by the Minister of Finance.

- Implement other tasks and powers assigned by the Minister of Finance and as prescribed by law.

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