DECISION

ON FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF DEPARTMENTS OF TAXATION AFFILIATED TO GENERAL DEPARTMENT OF TAXATION

MINISTER OF FINANCE

Pursuant to Government's Decree No. 123/2016/ND-CP dated September 1, 2016 on functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister  on functions, tasks, powers and organizational structure of General Department of Taxation;

At the request of the Director of the General Department of Taxation, Director of Organization and Personnel Department,

HEREBY DECIDES:

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1. Department of Taxation of province or central-affiliated city (hereinafter referred to as Department of Taxation) is an affiliate of General Department of Taxation which is tasked to manage taxes, fees, and charges and other amounts payable to state budget (hereinafter referred to as taxes) within the duties of collecting tax authority in the province as per the law.

2. Department of Taxation has legal status, a separate seal and is allowed to open an account in the State Treasury as per the law.

Article 2. Tasks and powers

Department of Taxation shall perform the tasks and powers as specified in the Law on Tax Administration, tax laws, relevant laws and specific tasks and powers below:

1. Direct, guide and initiate implementation of tax and tax administration legislative documents and relevant law documents; tax administration practices regulations, procedures issued by the Ministry of Finance, General Department of Taxation in the province or city (hereinafter referred to as province).

2. Analyze, aggregate and evaluate the tax administration practices; advise the Party executive committee, local government on making of state budget estimates, tax administration practices in the province; take charge and cooperate with relevant agencies and organizations in performing the assigned tasks.

3. Perform the tax administration duties with respect to taxpayers within the scope of management of Department of Taxation: tax registration; tax declaration; tax calculation, notices; tax payment; tax refund; tax deduction; tax exemption and reduction; tax or fine writing-off; tax accounting for taxpayers; expediting taxpayers to discharge full tax liabilities to the state budget in a timely manner.

4. Manage information about taxpayers; build a taxpayer data system.

5. Reform the tax system aiming at improving the quality, publishing procedures to the public, improving tax administration practices and providing information to enable taxpayers to implement tax policies and laws.

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7. Initiate the assigned annual tax collection estimates, perform tax administration practices, perform tax administration duties with respect to taxpayers within scope of management of Department of Taxation as per the law and regulations, procedures, practices of the Ministry of Finance, General Department of Taxation.

8. Guide, direct and inspect Sub-departments of Taxation in performance of tax administration duties.

9. Take technical measures for risk management in tax administration;

10. Directly perform tax inspection and checking, supervise tax declaration; tax refund; tax deduction; tax exemption and reduction; tax payment and compliance with tax laws by taxpayers; tax-collecting organizations and individuals, authorized tax-collecting organizations under management of Director of Department of Taxation.

11. Inspect the performance of duties by tax authorities, tax officers under management of Director of Department of Taxation.

12. Handle complaints and whistleblowing reports on taxes and performance of duties by tax authorities, tax officers under management of Director of Department of Taxation as per the law; take actions against administrative violations of taxes, file reports with competent authorities to bring a charge against organizations or individuals committing tax-related violations.

13. Release statistics data, do tax accounting, manage receipts, tax printed papers, make reports on tax collection and reports for direction and administration of superior authorities, the People’s Committee of the same administrative level and relevant agencies; review and evaluate performance of Department of Taxation.

14. File reports to the Director of the General Department of Taxation on difficulties that need amendments to tax legislative documents, regulations of General Department of Taxation on specialized practices and internal management; promptly file reports to the Director of the General Department of Taxation on difficulties and issues beyond the authority of Department of Taxation.

15. Decide or request the competent authorities to decide tax exemption and reduction, tax refund, extension of submission of tax declaration documents, tax deferral, tax, fine or late payment interest writing-off; tax fine exemption as per the law.

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17. Impose taxes, take measures to enforce the implementation of tax administrative decision as per the law; publish on means of mass media taxpayers in violations of tax laws.

18. Make restitution to taxpayers, keep taxpayer’s information confidential; confirm taxpayer’s discharge of tax liabilities upon request as per the law under management of Department of Taxation.

19. Carry out an assessment to determine the amount of tax due incurred by a taxpayer upon request of a competent authority.

20. Initiate application software, information technology infrastructure that cater that meet the requirements of modernizing tax administration and in-sector management into the activities of the Department of Taxation;

21. Manage the staff, officials and public employees, workers and provide refresher courses for officials and public employees of Department of Taxation as stipulated by the State, Ministry of Finance and General Department of Taxation.

22. Manage, keep records, tax printed papers and funding, property handed over as per the law.

23. Perform other tasks designated by the Director of the General Department of Taxation.

Article 3. Organizational structure

1. Organizational structure of Department of Taxation of province:

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- Department of Taxation of Hanoi City and Department of Taxation of Ho Chi Minh City may be composed of up to 11 Divisions performing the function of advising and managing taxes and up to 10 Divisions of Inspection and Checking;

- A Department of Taxation which collects at least VND 2,500 billion per year (excluding revenues from crude oil and land) or manages at least 2,000 enterprises (except for Department of Taxation of Hanoi City and Department of Taxation of Ho Chi Minh City) may be composed of up to 9 Divisions performing the function of advising and managing taxes and up to 5 Divisions of Inspection and Checking;

- A Department of Taxation which collects less than VND 2,500 billion per year (excluding revenues from crude oil and land) or manages less than 2,000 enterprises may be composed of up to 8 Divisions performing the function of advising and managing taxes and Divisions of Inspection and Checking.