What is Sub-department of Taxation? What is the organizational structure of Sub-department of Taxation in Vietnam?

What is Sub-department of Taxation? What is the organizational structure of Sub-department of Taxation in Vietnam? (Internet image)

What is Sub-department of Taxation?

According to Article 1 of Decision 110/QD-BTC stipulating the position and functions of Sub-department of Taxation of districts, towns, and cities and regional Sub-department of Taxation under the Tax Departments of provinces and cities:

- Sub-department of Taxation in Districts, Towns, and Cities; Regional Sub-department of Taxation (collectively referred to as Sub-department of Taxation) are organizations under provincial-level Tax Departments, with the function of organizing the management of taxes, fees, charges, and other state budget revenues. (hereinafter referred to as tax) within the scope of duties of the tax authority to manage the collection in the locality according to the provisions of law.

- Sub-department of Taxation has legal status, its own seal, and may open an account at the State Treasury in accordance with law.

Organizational structure of Sub-department of Taxation

According to Clause 1, Article 3 of Decision 110/QD-BTC and Clause 2, Article 1 of Decision 812/QD-BTC on the organizational structure of Sub-department of Taxation of districts, towns, and cities and regional Sub-department of Taxation under the Tax Departments of provinces and cities:

- Sub-department of Taxation has revenue of over 1000 billion VND/year (excluding oil and land revenue); it manages more than 5000 businesses and organizes the following teams:

+ Propaganda Team - Support taxpayers.

+ Team of Declaration - Tax Accounting - Informatics.

+ Internal Audit Team.

+ Team of Debt Management and Tax Debt Enforcement.

+ Team of General - Operations - Estimation - Legal.

+ Team of Administration - Human Resources - Finance - Administration - Printing.

+ Teams Register and collect other.

+ No more than 03 Tax Inspection Teams.

+ Not more than 08 commune, ward/intercommunal tax management teams and not more than the number of existing commune, ward/intercommunal tax management teams of the unit.

- Sub-department of Taxation has revenue from 300 billion VND/year to 1000 billion VND/year (excluding oil and land revenues); management of 5000 enterprises or less or only satisfying 01 of 02 criteria according to point a, this clause may organize the following teams:

+ Propaganda team - Taxpayer support - Registration - Other collection.

+ Team of Declaration - Tax Accounting - Informatics - Operations - Estimation - Legal.

+ Team of Administration - Human Resources - Finance - Administration - Printing.

+ No more than 02 Tax Inspection Teams (including performing the tasks of Debt Management and Tax Debt Enforcement).

+ No more than 06 commune, ward/intercommunal tax management teams and not more than the number of existing commune, ward/intercommunal tax management teams of the unit

- Sub-department of Taxation with revenues ranging from 50 billion VND/year to less than 300 billion VND/year (excluding oil and land revenues) may organize the following teams:

+ Team of Administration - Human Resources - Finance - Administration - Printing.

+ Professional Tax Management Team (Propaganda - Support - Professionalism - Estimation - Declaration + Tax Accounting - Informatics - Registration and other revenue).

+ Tax Inspection Team (including debt management and tax debt enforcement).

+ No more than 03 Commune, Ward/Inter-commune Tax Management Teams and not more than the number of existing Commune, Ward/Intercommunal Tax Management Teams of the unit.

- Sub-department of Taxation with revenue of less than 50 billion VND/year (excluding oil and land revenue) may organize 02 teams:

+ General Team (Administration - Human Resources - Finance - Administration - Printing - Operations - Estimating).

+ Professional Tax Management Team (Propaganda - Support - Debt management - Tax inspection - Declaration - Tax accounting - Informatics - Registration and other collection - Commune/inter-commune tax management).

Nguyen Pham Nhut Tan

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