ORGANIZATIONAL STRUCTURE OF THE GENERAL DEPARTMENT OF TAXATION
The Prime Minister issues the Decision No. 41/2018/QD-TTg on defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance on September 25, 2018.
The General Department of Taxation is an organization under the Ministry of Finance; has the legal entity status, a seal bearing the national emblem, State Treasury accounts. Accordingly, the General Department of Taxation is organized into a hierarchical system from the central to local level:
1. The General Department of Taxation at the central level:
- The Policy Department;
- The Legal Affairs Department;
- The Department for Tax Revenue Estimation;
- The Department for Propagation and Taxpayer Assistance…
2. Local Tax Departments include: Tax Departments in provinces and centrally run cities; Tax Departments of rural districts, urban districts, towns and provincial cities; regional Tax Departments are directly attached to provincial-level Tax Departments.
Within that, Hanoi Tax Department and Ho Chi Minh City Tax Department each may have at most 11 divisions performing the advisory function and tax administration function and at most 10 examination-inspection divisions.
A provincial-level Tax Department having an amount of tax collections of VND 2,500 billion or more per year (excluding collections from land and crude oil) may have at most 09 divisions performing the advisory function and tax administration function and at most 05 examination-inspection divisions…
This Decision takes effect on November 15, 2018.
