What is the tasks and powers of the Sub-Department of Taxation in Vietnam? Who is the leader of this agency?

What is the tasks and powers of the Sub-Department of Taxation in Vietnam? Who is the leader of this agency? (Internet image)

What is the Sub-Department of Taxation?

Pursuant to Article 1 of Decision 110/QD-BTC stipulating the position and functions of the Sub-Department of Hiring:

- Sub-Department of Taxation in districts, towns, and cities; Regional Sub-Department of Taxations (collectively referred to as Sub-Department of Taxation) are organizations under provincial-level Department of Taxations, 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.

Leaders of Sub-Department of Taxation in Vietnam

According to Article 4 of Decision 110/QD-BTC, stipulating the leadership of Sub-Department of Taxation of districts, towns, and cities and regional Sub-Department of Taxation under the Department of Taxations of provinces and cities as follows:

- The Tax Sub-Department has a Director and a number of Deputy Directors as prescribed by law.

+ The Director of the Sub-department is responsible to the Director of the Department of Taxation and to the law for all activities of the Sub-Department of Taxation in the locality.

+ The Deputy Director of the Sub-department is responsible to the Director of the Sub-Department and to the law for the field of work assigned to him.

- The appointment, dismissal, discipline, and transfer of leaders of Sub-Department of Taxation shall comply with the provisions of the law and regulations on decentralization of staff management of the Ministry of Finance.

In addition, based on Article 5 of Decision 110/QD-BTC stipulating payroll and funding of Sub-Department of Taxation of districts, towns, cities and regional Sub-Department of Taxation under the Department of Taxations of provinces and cities, as follows:

- The payroll of the Sub-Department of Taxation is decided by the Director of the Department of Taxation in the total assigned payroll.

- Funding for the operation of the Sub-Department of Taxation is provided from the budget of the Department of Taxation.

Tasks and powers of the Sub-Department of Taxation in Vietnam

Pursuant to Article 2 of Decision 110/QD-BTC and Clause 1, Article 1 of Decision 812/QD-BTC, the Sub-Department of Taxation shall perform the tasks, powers, and responsibilities in accordance with the provisions of the Law on Tax Administration 2019, tax laws, other relevant legal provisions, and the following specific tasks and powers:

- Organizing the uniform implementation of legal documents on tax, tax administration, and other relevant legal documents; tax administration procedures and measures in the locality.

- Organizing the implementation of the assigned annual tax collection estimates; synthesizing, analyzing, and evaluating tax administration; advising the Party committees and local authorities on the preparation and implementation of state budget revenue estimates and tax administration in the locality; assuming the prime responsibility for and closely coordinating with relevant branches, agencies, and units to perform assigned tasks.

- Organizing the propaganda, guidance, and explanation of the State's tax policies; supporting local taxpayers to fulfill their tax payment obligations in accordance with law.

- Proposing to the Director of the Department of Taxation the problems that need to be amended and supplemented with legal documents on tax, professional processes, internal management regulations, and matters beyond the jurisdiction of the Sub-Department of Taxation.

- Organizing the implementation of tax administration tasks for taxpayers under the management of the Sub-Department of Taxation: tax registration; tax declaration; tax calculation; tax notices; taxpayer; tax refund; tax deduction; tax exemption, tax reduction; arrears of taxes and fines; tax accounting for taxpayers; urging taxpayers to fulfill their tax obligations fully and promptly into the state budget.

- Managing information about taxpayers; building a data system of taxpayers in the locality.

- Organization of technical measures for risk management in tax administration activities.

- Checking, supervising the tax declaration, tax refund, tax deduction, tax exemption, tax reduction, tax payment, and compliance with policies, tax law for taxpayers and organizations and individuals authorized to collect tax according to the decentralization and management competence of the Director of the Sub-Department of Taxation.

- Sub-Department of Taxation has revenue of over 5,000 billion VND/year (excluding oil and land revenue); it manages more than 10,000 businesses and assigns additional tasks for direct tax inspection.

- Having the right to request taxpayers, state agencies, organizations, and individuals to promptly provide necessary information for tax collection management; requesting competent agencies to handle organizations and individuals that fail to perform their responsibilities in coordinating with tax authorities in performing the task of collecting the state budget.

- Having the right to impose taxes, to take measures to coerce the implementation of tax administrative decisions according to the provisions of law; announcing on the mass media about taxpayers' violations of tax law.

- Compensating taxpayers for damage caused by the tax authority's fault, in accordance with law; keeping the taxpayer's information confidential; certifying the fulfillment of taxpayers tax obligations as prescribed by law.

- Organizing the implementation of statistics, tax administration, management of receipts, and tax stamps; making reports on tax collection results and other reports serving the direction and administration of superior agencies, the People's Committees of the same level, and relevant agencies; summing up and evaluating the situation and results of the Tax Department's work.

- Organizing the inspection and settlement of tax complaints and denunciations and complaints and denunciations related to the performance of official duties by tax officials under the management of the Director of the Sub-Department of Taxation according to the regulations of the Law.

- Handling tax administrative violations, compiling dossiers, and requesting competent agencies to prosecute organizations and individuals for tax violations according to the provisions of the Law on Tax Administration 2019 and other relevant laws.

- Assessment to determine the payable tax amount of taxpayers at the request of competent state agencies.

- Carrying out the task of tax system reform with the objective of improving operational quality, publicizing procedures, improving tax management professional processes, and providing information to facilitate taxpayers' implementation of tax policies and laws.

- Receiving and deploying application software and information technology technical infrastructure to meet the requirements of modernizing tax administration and internal management into the activities of the Tax Department.

- Management of apparatus, payroll, and labor; organizing training and retraining of civil servants of the Sub-Department of Taxation according to the State's regulations and as decentralized by the Ministry of Finance.

- Managing assigned funds and assets, keeping records, documents, and tax stamps in accordance with the law and the industry.

- Performing other tasks assigned by the Director of the Department of Taxation.

Nguyen Pham Nhut Tan

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