Quyết định 1376/QĐ-CT năm 2025 về Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Thuế tỉnh, thành phố thuộc Cục Thuế

DECISION

ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE TAX AUTHORITIES OF PROVINCES AND CITIES AFFILIATED TO THE DEPARTMENT OF TAXATION

THE DIRECTOR OF THE DEPARTMENT OF TAXATION

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam; Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government on amendments to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

Pursuant to Decision No. 381/QD-BTC dated February 26, 2025 of the Ministry of Finance on functions, tasks, powers and organizational structure of the Department of Taxation; Decision No. 1892/QD-BTC dated May 30, 2025 and Decision No. 2229/QD-BTC dated June 30, 2025 of the Ministry of Finance on amendments to Decision No. 381/QD-BTC dated February 26, 2025 of the Ministry of Finance on functions, tasks, powers and organizational structure of the Department of Taxation;

Pursuant to Decision No. 1528/QD-BTC dated April 28, 2025 of the Minister of Finance on the assignment and decentralization of organizational and personnel work at the Ministry of Finance;

Pursuant to Official Dispatch No. 9679/BTC-TCCB dated June 30, 2025 of the Ministry of Finance on functions, tasks, powers, and organizational structure of the units;

At the request of the head of the Department of Personnel and Organization.

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Article 1. Position and functions

1. The tax authorities of provinces and cities affiliated to the Department of Taxation are responsible for advising and assisting the Director of the Department of Taxation in implementation of tax administration for taxpayers within their jurisdiction as assigned by the competent authority in accordance with the Law on Tax Administration, tax laws and relevant laws.

2. The tax authorities of provinces and cities have juridical personality, their own seals; and have their accounts opened at the Vietnam State Treasury and codes of collecting units granted in accordance with the law.

Article 2. Tasks and powers

1. Organize and direct the implementation of the strategy for reform of tax system, tax law, legislative documents on tax, tax administration and other relevant legislative documents; tax administration operational procedures promulgated by the Ministry of Finance and the Department of Taxation; summarize, evaluate and propose amendments to tax policies, tax administration policies and other revenue items of the state budget; compile, assess and report on the results of the implementation of the plan for reform of tax administration.

2. Organize the implementation of tax administration tasks for taxpayers under the jurisdiction of tax authorities of provinces and cities including tax registration, tax declaration, tax calculation, tax notification, tax payment, tax refund, tax deduction, tax exemption, and tax reduction; managing taxpayer obligations; registering, using, and receiving invoice and document data, issuing authenticated e-invoices; managing tax debts; granting tax payment extensions; freezing tax debts; removing tax debts, fines, and late payment penalties; allowing installment payments of tax debts; exempting late payment penalties; waiving late payment interest and enforcing collection of tax debts; conducting tax inspections (hereinafter referred to as “tax administration operations”) and other relevant operations regarding the management of taxpayer obligations.

3. Provide guidelines, direct, inspect and supervise the tax authorities at grassroots level in implementing tax administration procedures and other operations regarding the management of taxpayer obligations.

4. Organize the preparation and implementation of the state budget revenue estimates. Analyze, evaluate and forecast state budget revenue; advise the Director of the Department of Taxation, local Party committees and authorities on the preparation of state budget revenue estimates and tax management work in the area. Implement measures to ensure revenue sources and prevent state budget revenue losses.

5. Provide guidelines and explanations on tax policies and tax administration policies; support taxpayers in carrying out tax administrative procedures and fulfilling tax obligations in accordance with the law; collect and take notes of difficulties and obstacles faced by taxpayers to propose recommendations to competent authorities for amending regulations.

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7. Request taxpayers, state authorities and related organizations and individuals to provide necessary information and documents for tax administration; propose competent authorities to handle organizations and individuals who fail to fulfill their responsibilities in cooperating with the tax authorities to collect taxes into the state budget.

8. Impose tax, implement measures for tax debt management and enforce administrative decisions on tax administration in accordance with the law; announce on mass media about taxpayers who violate tax laws.

9. Compensate taxpayers for damage in accordance with the law; manage and keep taxpayers' information confidential; verify taxpayers’ fulfillment of tax obligations and provide taxpayers’ information upon request in accordance with the law.

10. Conduct verification of the amount of tax payable of the taxpayer upon the request of a competent state authority.

11. Impose administrative penalties for tax violations in accordance with the law.

12. Directly conduct tax inspections in accordance with planned schedules, specialized inspections and ad hoc inspections within the scope of management.

13. Resolve tax-related complaints from taxpayers within the jurisdiction and handle denunciations of tax evasion and tax fraud of taxpayers in accordance with the law.

14. Provide guidelines and direct the implementation of specialized tax inspections and tax imposition as assigned.

15. Direct, provide guidelines and resolve denunciations regarding tax evasion and tax fraud of taxpayers in accordance with the law; cooperate with competent authorities in handling violations of tax laws.

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17. Manage and ensure the confidentiality of taxpayers' information; process and update data in tax databases, electronic invoice systems and other related databases; receive, install and provide support for the use of software and information technology equipment to meet the requirements of modernizing tax administration and internal management within jurisdiction.

18. Manage and utilize officials and employees in accordance with the law and the personnel management hierarchy of the Ministry of Finance and the Department of Taxation.

19. Manage and utilize finances, assets, written records and assigned development investment projects in accordance with the law and the delegation of competent authorities; implement financial management mechanisms as guided by the competent authorities.

20. Provide guidelines, direct, implement, inspect and supervise units within the scope of management in organizing and carrying out internal inspections; resolving complaints; handling denunciations, petitions, and feedback; preventing corruption, wastefulness, and misconduct; recommending measures to address violations in the execution of duties by organizations, units and individuals within jurisdiction.

21. Perform other tasks as assigned by the competent authorities.

Article 3. Organizational structure

1. The tax authorities of provinces and cities include the following units:

a) Advisory departments affiliated to tax authorities of provinces and cities:

- Office;

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- Department of Professional Activities, Budgeting and Legal Affairs;

- Department of Individual and Household Business Tax and Other Revenues;

- Department of Data Management and Risk Management;

- Department of Land Revenue Management (if any);

- Department of Enterprise Management and Support;

- Inspectorate.

b) Tax authorities at grassroots level.

The authorities at grassroots level have juridical personality, their own seals; and have their codes of collecting units granted and their accounts opened at the Vietnam State Treasury in accordance with the law.

The number of advisory departments and tax authorities at grassroots level of each tax authority of provinces and cities is prescribed in the Appendix attached to this Decision.

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Article 4. Heads of tax authorities of provinces and cities

1. Each tax authority of provinces and cities has one head and a number of deputy heads.

2. The heads of tax authorities of provinces and cities are accountable to the Director of the Department of Taxation and the law for all activities of the tax authorities of provinces and cities. The deputy heads of tax authorities of provinces and cities are accountable to the heads of tax authorities of provinces and cities, and the law for the works assigned to them.

Article 5. Effect and implementation

1. This Decision takes effect from July 1, 2025; replaces Decision No. 110/QD-CT dated March 5, 2025 of the Director of the Department of Taxation regulating advisory departments; Departments of Enterprise Management and Support; Inspectorates affiliated to the regional Subdepartments of Taxation.

2. The head of the Department of Personnel and Organization; the Chief of Office of the Department of Taxation; the heads of tax authorities of provinces and cities; and the heads of units affiliated to the Department of Taxation are responsible for implementing this Decision./.

DIRECTOR




Mai Xuan Thanh

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NUMBER OF ADVISORY DEPARTMENTS, TAX AUTHORITIES AT GRASSROOTS LEVEL AFFILIATED TO TAX AUTHORITIES OF PROVINCES AND CITIES

(Attached to Decision No. 1376/QD-CT dated June 30, 2025 of the Director of the Department of Taxation)

No.

Provinces/cities

Number of advisory departments

Number of tax authorities at grassroots level

Department of Enterprise Management and Support

Inspectorate

Other advisory departments

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Total

90

78

172

340

350

1

...

...

...

2

2

5

9

11

2

Bac Ninh

3

2

...

...

...

10

10

3

Ca Mau

2

2

5

9

8

...

...

...

Cao Bang

1

1

5

7

4

5

Can Tho

4

...

...

...

5

12

13

6

Da Nang

3

3

5

11

...

...

...

7

Dak Lak

3

2

5

10

11

8

Dien Bien

...

...

...

1

5

7

5

9

Dong Nai

4

3

5

...

...

...

10

10

Dong Thap

2

2

5

9

9

11

...

...

...

2

2

5

9

11

12

Ha Noi

5

5

...

...

...

16

25

13

Ha Tinh

2

2

5

9

6

...

...

...

Hai Phong

6

4

5

15

14

15

Hue

1

...

...

...

5

7

5

16

Hung Yen

3

3

5

11

...

...

...

17

Khanh Hoa

3

2

5

10

8

18

Lai Chau

...

...

...

1

5

7

4

19

Lang Son

1

1

5

...

...

...

5

20

Lao Cai

2

2

5

9

9

21

...

...

...

3

3

5

11

13

22

Ninh Binh

3

3

...

...

...

11

12

23

Nghe An

2

2

5

9

9

...

...

...

Phu Tho

4

3

5

12

16

25

Quang Ninh

2

...

...

...

5

8

7

26

Quang Ngai

2

2

5

9

...

...

...

27

Quang Tri

2

2

5

9

10

28

Son La

...

...

...

1

5

7

5

29

Tay Ninh

3

2

5

...

...

...

10

30

Tuyen Quang

2

2

5

9

8

31

...

...

...

2

2

5

9

8

32

Thanh Hoa

2

1

...

...

...

8

13

33

Ho Chi Minh City

8

8

6

22

29

...

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...

Vinh Long

3

2

5

10

12

./.