THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 78/2007/QD-BTC
Hanoi, September 18, 2007
 
DECISION
PROMULGATING THE REGULATION ON PROVISION OF GUIDANCE ON AND ANSWERS TO QUESTIONS ABOUT TAX POLICIES AND ADMINISTRATIVE REGULATIONS AND SETTLEMENT OF TAX-RELATED ADMINISTRATIVE PROCEDURES FOR TAXPAYERS UNDER THE “ONE-STOP-SHOP” MECHANISM
THE MINISTER OF FINANCE
Pursuant to the Tax Administration Law and its guiding documents;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 93/2007/QD-TTg of June 22, 2007, promulgating the Regulation on application of one-stop-shop and inter-branch one-stop-shop mechanisms at local state administrative agencies;
Pursuant to the Prime Minister’s Directive No. 32/2006/CT-TTg of September 7, 2006, on a number of urgent measures to restore administrative discipline and order in settling affairs of people and enterprises;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1.- To promulgate together with this Decision the Regulation on provision of guidance on and answers to questions about tax policies and administrative regulations and settlement of tax-related administrative procedures for taxpayers under the “one-stop-shop” mechanism.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.” The directors of the Tax Policy Department, the Legal Department and the Office of the Ministry of Finance, the General Director of Taxation and the directors of provincial/municipal Tax Departments shall implement this Decision.
 

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FOR THE MINISTER OF FINANCE
VICE MINISTER


Truong Chi Trung
 
REGULATION
ON PROVISION OF GUIDANCE ON AND ANSWERS TO QUESTIONS ABOUT TAX POLICIES AND ADMINISTRATIVE REGULATIONS AND SETTLEMENT OF TAX-RELATED ADMINISTRATIVE PROCEDURES FOR TAXPAYERS UNDER THE “ONE-STOP-SHOP” MECHANISM
(Promulgated together with the Minister of Finance’s Decision No. 78/2007/QD-BTC of September 18, 2007)
Chapter I
GENERAL PROVISIONS
Article 1.- Purposes
The Regulation on provision of guidance on and answers to questions about tax policies and administrative regulations and settlement of tax-related administrative procedures for taxpayers under the “one-stop-shop” mechanism aims to facilitate the receipt of and response to inquires and the provision of answers to questions about tax policies and administrative regulations (below collectively referred to as inquiries), the receipt and handling of taxpayers’ requests for settlement of tax administrative procedures, and at the same time to ensure the supervision of tax officers in handling requests and carrying out tax administrative procedures for taxpayers.
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