THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 48/2007/QD-BTC
Hanoi, June 15, 2007
 
DECISION
DEFINING THE FUNCTIONS, COMPETENT, AUTHORITIES AND ORGANIZATIONAL STRUCTURES OF DEPARTMENTS AND THE OFFICE OF THE GENERAL DEPARTMENT OF TAXATION
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, competent, authorities and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, competent, authorities and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 76/2007/QD-TTg of May 28, 2007, defining the functions, competent, authorities and organizational structure of the General Department of Taxation under the Ministry of Finance;
At the proposal of the General Director of Taxation and the director of the Personnel Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Regulation on the functions, competent, authorities and organizational structures of Departments and the Office of the General Department of Taxation.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and replaces the Finance Minister’s Decision No. 188/2003/QD-BTC of November 14, 2003. The General Director of Taxation, the director of the Organization and Personnel Department, the director of the Finance-Administration Department, and the director of the Office of the Ministry of Finance shall implement this Decision.
 

 

 
MINISTER OF FINANCE




Vu Van Ninh
 
REGULATION
ON THE FUNCTIONS, COMPETENT, AUTHORITIES AND ORGANIZATIONAL STRUCTURES OF DEPARTMENTS AND THE OFFICE OF THE GENERAL DEPARTMENT OF TAXATION
(Promulgated together with the Finance Minister’s Decision No. 48/2007/QD-BTC of June 15, 2007)
I. GENERAL PROVISIONS
Departments and the Office of the General Department of Taxation (below collectively referred to as Departments) have the following functions, competent, authorities and responsibilities:
1. To advise and assist the General Director of Taxation in directing the comprehensive performance of assigned tasks nationwide; to compile documents and join in training tax officials and employees; to observe the reporting regime according to regulations; to manage their cadres, civil servants and assets according to state regulations.
2. To request units and individuals inside and outside the tax branch to supply adequate information related to the performance of assigned tasks.
3. To sign documents guiding, explaining or responding to issues which fall within the ambit of their functions and tasks as assigned by the General Director of Taxation.
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