| THE PRIME MINISTER --------- No. 115/2009/QD-TTg | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ------------ Hanoi, September 28, 2009 |
DECISION
Defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to the Government’s Decree No. 178/2007/ND-CP dated December 3, 2007, defining
The functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.
Position and functions
1. The General Department of Taxation is an agency under the Ministry of Finance and functions to advise and assist the Minister of Finance in performing the state management of domestic revenues nationwide, including taxes, charges and fees and other state budget revenues (below collectively referred to as taxes), and to manage taxation in accordance with law.
2. The General Department of Taxation has the legal entity status, a seal bearing the national emblem, State Treasury accounts and headquarters in Hanoi city.
Article 2.
Tasks and powers
The General Department of Taxation has the following tasks and powers:
1. To submit to the Minister of Finance for further submission to the Government or the Prime Minister for consideration and decision:
a/ Draft laws and resolutions of the National Assembly; draft ordinances and resolutions of the National Assembly Standing Committee; draft decrees of the Government and draft decisions of the Prime Minister on tax administration;
b/ Strategies, master plans, national target programs and important programs of action, schemes and projects on tax administration;
c/ Annual tax-revenue estimates in accordance with the State Budget Law.
2. To submit to the Minister of Finance for consideration and decision:
a/ Draft circulars and other documents on tax administration; b/ Annual operation plans of the tax sector.
3. To promulgate documents providing professional guidance, internal normative documents and documents for specific application within the scope of its management.
4. To organize the implementation of legal documents, strategies, master plans, plans, programs, projects and schemes on tax administration after they are promulgated or approved by competent authorities.
5. To propagate, disseminate, and educate about, the tax law.
6. To guide and explain tax policies of the State; to provide support for taxpayers to fulfill the tax payment obligation in accordance with law.
7. To guide, direct, examine, supervise and implement the operational processes of tax registration, issuance of tax identification numbers, tax declaration, calculation, payment, refund, exemption and reduction, and remission of tax arrears and fines; the operational process of tax accounting, and other relevant operations.
8. To decide on or submit to competent authorities for decision tax exemption, reduction or refund, extension of the time limit for submission of tax declaration dossiers, extension of the time limit for tax payment, or remission of tax arrears or fines.
9. To pay compensation to taxpayers; to keep confidential taxpayers’ information; to certify under law taxpayers’ fulfillment of the tax obligation upon request.
10. To inspect tax payers’ payable tax amounts at the request of competent state agencies.
11. To request tax payers to supply accounting books, invoices, documents and other dossiers related to tax calculation and payment; to request credit institutions and other concerned organizations and individuals to supply documents to and coordinate with tax agencies in tax administration work.
12. To authorize agencies and organizations to directly collect certain taxes in accordance with law.
13. To assess and retrospectively collect taxes; to apply coercive measures to execute tax-related administrative decisions for collecting tax arrears or lines for tax-related administrative violations.
14. To compile dossiers proposing the prosecution of violators of the tax law; to publicly announce on the mass media violators of the tax law.
15. To enter into international cooperation on tax as assigned or decentralized by the Minister of Finance and under law.
16. To manage and apply information technology to the tax sector’s operation; to modernize material and technical foundations of the tax sector.
17. To manage information on taxpayers; to establish databases on taxpayers; to comply with regulations on tax statistics and financial statements.
18. To conduct inspection and examination and settle complaints and denunciations; to handle according to its competence or propose to competent authorities for handling under law violations of the tax law; to prevent and fight corruption and negative practices, practice thrift and combat waste in the use of assigned assets and allocated funds in accordance with law.
19. To manage its organizational apparatus and payroll; to implement the salary regime and regulations and policies on preferential treatment, emulation and commendation, disciplining, training and retraining of cadres, civil servants and employees under its management as decentralized by the Minister of Finance and under law.
20. To carry out administrative reform according to the objectives and contents of the administrative reform program approved by the Minister of Finance.
21. To organize and manage the tax sector’s emulation and commendation of tax agencies, taxpayers and other organizations and individuals that record outstanding achievements in tax administration work and the performance of tax obligations towards the state budget in accordance with law.
22. To manage and archive tax dossiers, documents and forms and manage allocated funds and assigned assets; to implement the finance and payroll management mechanism under regulations of competent agencies.
23. To perform other tasks and exercise other powers as assigned by the Minister of Finance and under law.
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