| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 49/2007/QD-BTC | Hanoi, June 15, 2007 |
DECISION
DEFINING THE FUNCTIONS, TASKS, AUTHORITIES AND ORGANIZATIONAL STRUCTURE OF PROVINCIAL/MUNICIPAL TAX OFFICES UNDER 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, tasks, 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, tasks, 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, tasks, 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.- Position and functions
Provincial Tax Offices and those belong to centrally run cities (hereinafter collectively referred to as Provincial Tax Offices) are attached to the General Department of Taxation, functioning to organize the management of taxes, charges, fees and other state budget revenues (hereinafter collectively referred to as taxes) in provinces and centrally run cities according to laws.
Article 2.- Tasks, authorities and responsibilities
A Provincial Tax Office shall perform the tasks, authorities and responsibilities provided for by the Law on Tax Administration, tax laws and relevant laws, and the following specific tasks, authorities and responsibilities:
1. To organize, direct and guide the unified implementation of tax-related legal documents and tax administration processes in the province or centrally run city;
2. To analyze, synthesize and assess the tax administration work; to advise the local Party Committee and local goverment on the estimation of state budget revenues and administration of taxes in the locality; to closely coordinate with concerned branches, agencies and units in performing assigned tasks;
3. To manage information on taxpayers; to establish a database on taxpayers;
4. To reform the tax system towards raising the operation quality, publicizing procedures, improving tax administration processes and supplying information to taxpayers in order to facilitate their implementation of tax policies and laws;
5. To propagate, guide and explain the State’s tax policies in the province or centrally run city;
6. To assist taxpayers in the locality in performing their tax liability in accordance with laws;
7. To organize the implementation of assigned annual tax-revenue estimates and tax administration measures; to directly administer taxes on taxpayers under its management according to law and regulations and operational processes and measures of the Ministry of Finance and the General Department of Taxation;
8. To guide, direct and inspect district-level Provincial Tax Offices in performing the tax administration task;
9. To directly inspect taxes, examine and supervise tax declaration, refund, exemption, reduction, payment and finalization, and observance of tax policies and laws by taxpayers, tax collection-managing organizations and individuals, and authorised tax-collecting organizations under the management of its director;
10. To inspect the performance of tasks and duties by tax authorities and officials under the management of its director;
11. To settle tax-related complaints and denunciations and those related to the performance of duties by tax authorities and officials under the management of its director in accordance with law; to handle tax-related administrative violations and make dossiers requesting competent agencies to prosecute organizations or individuals that seriously violate the tax laws;
12. To make tax statistics and accounting and manage tax receipts and forms; to prepare reports on tax collection results and other reports in service of the direction and administration work of superior agencies, the People’s Committee of the same level and relevant agencies; to review and assess its working situation and results;
13. To propose the General Director of Taxation problems requiring amendment or supplementation of legal documents on tax and the General Department of Taxation’s regulations on professional, operational and internal management matters; to promptly report to the General Director of Taxation arising problems and issues falling beyond its settling competence;
14. To decide, or ask competent authorities to decide, on the exemption, reduction or refund of taxes, the extension of the time limit for tax declaration or payment, the retroactive payment of tax amounts, the remission of tax arrears, or the non-collection of tax fines in accordance with law;
15. To request taxpayers, state agencies and relevant organizations and individuals to promptly supply information necessary for tax collection management; to request competent agencies to handle organizations or individuals that fail to coordinate with tax authorities in remitting taxes into the state budget;
16. To assess taxes and take measures to coerce the implementation of tax-related administrative decisions in accordance with laws; to announce on the mass media taxpayers that violate the tax law;
17. To compensate to taxpayers; to keep confidential taxpayers’ information; to certify according to law the performance of the tax liability by taxpayers under its management when so requested;
18. To conduct evaluation at the request of competent state agencies in order to determine tax amounts payable by taxpayers;
19. To receive and apply scientific advances, information technology and modern management methods to its activities;
20. To manage its organizational apparatus, payrolls, officials, employees and laborers; to train and retrain its officials and employees according to the State’s and the tax branch’s regulations;
21. To manage and archive tax dossiers, documents and forms and allocated funds and assets in accordance with laws;
22. To perform other assigned tasks.
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