Decision No. 76/2007/QD-TTg dated May 28, 2007 of the Prime Minister defining the functions, tasks, authorities and organizational structure of the General Department of Taxation under the Ministry of Finance

DEFINING THE FUNCTIONS, TASKS, AUTHORITIES 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. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, authorities and organizational structure of the Ministry of Finance;

At the proposal of the Minister of Finance,

DECIDES:

Article 1.- Position and functions

The General Department of Taxation is attached to the Ministry of Finance and responsible before the Minister of Finance for performing the state management of domestic revenues, including taxes, charges, fees and other state budget revenues (hereinafter collectively referred to as taxes), and for organizing tax administration according to laws.

Article 2.- Tasks, authorities and responsibilities

The General Department of Taxation 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 submit to the Minister of Finance:

a/ Development strategies as well as long-term, five-year and annual plans of the taxation;

b/ Legal documents on tax administration; proposals and comments on the elaboration, amendment or supplementation of legal documents on taxes;

c/ Annual tax revenue estimates in accordance with the State Budget Law;

d/ Treaties and bilateral or multilateral agreements on taxation.

2. To organize tax administration in accordance with law, the estimation of annual tax revenues, and the implementation of development strategies, plans of the taxation after they are approved;

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;

6. To support taxpayers in performing their tax liability in accordance with laws;

7. To guide, direct, inspect, supervise, and organize the implementation of, operational processes of tax registration, issuance of tax identification numbers, tax declaration, tax calculation, tax payment, tax refund, tax exemption, tax reduction, remission of tax arrears or fines; operational processes of tax accounting and other relevant operations;

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DECISION