Decision No. 904/QD-BTC dated March 03, 2025 on defining the functions, duties, powers and organizational structures of regional sub-departments of taxation under departments of taxation

DECISION

DEFINING THE FUNCTIONS, DUTIES, POWERS AND ORGANIZATIONAL STRUCTURES OF REGIONAL SUB-DEPARTMENTS OF TAXATION UNDER DEPARTMENTS OF TAXATION

THE MINISTER OF FINANCE

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on amendments to some Articles of the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Penalties for Administrative Violations dated November 29,2024;

Pursuant to Government’s Decree No. 123/2016/ND-CP dated September 1, 2016 on the functions, duties, powers and organizational structures of ministries and ministerial-level agencies(which is amended by Government’s Decree No. 101/2020/ND-CP dated August 28, 2020 and Government’s Decree No. 83/2024/ND-CP dated July 10, 2024);

Pursuant to Government’s Decree No. 29/2025/ND-CP dated February 24,2025 defining the functions, duties, 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 defining the functions, duties, powers and organizational structure of Departments of Taxation;

At the request of the Director of the Department of Taxation, Director of Department of Personal and Training.

HEREBY DECIDES:

Article 1. Positions and functions

1. A Regional Sub-department of Taxation is an unit affiliated to the Department of Taxation which advises and assists the Director of the Department of Taxation in tax administration of taxpayers within the scope assigned by the competent authority, specified in the Law on Tax Administration, tax laws, relevant laws.

2. Each Regional Sub-department of Taxation is a judicial person, has a separate seal and is allowed to open an account at the State Treasury as per the law.

Article 2. Duties and powers

1. Organize and direct the implementation of tax reform strategies, legislative documents on taxes, tax administration, and other relevant legislative documents; tax administration procedures promulgated by the Ministry of Finance or Department of Taxation; review, evaluate, and propose amendments to tax policies, tax administration policies, and other state budget revenues; consolidate, evaluate, and report on the results of implementing tax administration reform plan.

2. Perform the tax administration duties with respect to taxpayers within the scope of management of Regional Sub-department of Taxation: tax registration; tax declaration; tax calculation; tax notices; tax payment; tax refund; tax deduction; tax exemption and reduction; taxpayer obligation management; registration, use and receipt of data about invoices, records, and issuance of authenticated e-invoices; tax debt management; tax deferral; debt freezing; tax, late payment interest and fine debt cancellation; tax debt payment in installment; late payment interest exemption; cancellation of late payment interest and enforcement of tax debt collection; tax inspection (hereinafter referred to as " tax administration practices”) and other practices related to taxpayer obligation management.

3. Guide, direct, inspect, and supervise district-level Tax Teams in performance of tax administration practices and other practices related to taxpayer obligation management.

4. Make state budget estimates, organize implementation of state budget revenue estimates Analyze, evaluate, forecast state budget revenues, advise the Director of Department of Taxation, Party executive committee and local government on making of state budget estimates, tax administration practices in the province; organize implementation of measures to ensure revenues, prevent state budget losses.

5. Guide and explain tax policies, tax administration policies; enable taxpayers to complete tax administrative procedures and fulfill tax obligations as prescribed by law; report difficulties and issues of taxpayers to request competent authorities for amendments of regulations.

6. Organize the implementation of analysis, forecasting, formulation, and implementation of state budget revenue estimates; statistics, accounting, preparation of statements of state budget revenues and financial reports on state budget revenues under the management as assigned according to regulations; develop, consolidate reports on revenue collection and management in accordance with regulations.

7. Request taxpayers, regulatory agencies, relevant organizations and individuals to provide information, documents necessary for tax administration; request competent authorities to take actions against organizations or individuals that fail to cooperate with tax authorities in collecting taxes to the state budget.

8. Impose taxes, take measures to enforce the implementation of tax administrative decisions as per the law; publish the list of tax offenders on mass media.

9. Recompense taxpayers, keep taxpayer’s information confidential; confirm taxpayer’s discharge of tax liabilities, provide taxpayer’s information upon request as per the law.

10. Carry out an assessment to determine the amount of tax payable by a taxpayer upon request of a competent authority.

11. Impose penalties for administrative tax offences in accordance with regulations.

12. Perform tax inspection under a plan or theme, or surprise inspection within their jurisdiction.

13. Handle complaints of taxpayers within their provinces, handle reports on tax evasion and tax fraud of taxpayers in accordance with regulations.

14. Guide and direct the implementation of tax inspection and tax imposition as assigned.

15. Guide, direct, and handle reports on tax evasion and tax fraud of taxpayers in accordance with regulations; cooperate with competent authorities to handle tax offences.

16. Organize the implementation of measures of compliance management practices and risk management practices in tax administration.

17. Manage and keep taxpayer’s information confidential; handle and update databases of taxes, e- invoices, and other relevant databases; receive, install, and provide assistance in the use of application software, IT equipment to meet the requirements of modernizing tax administration, internal management within their jurisdiction.

18. Manage the staff, officials, and workers in accordance with regulations and official hierarchical management of Ministry of Finance and Department of Taxation.

19. Manage, use of funding, assets, tax printed papers, and development investment projects assigned according to regulations and hierarchy of competent authorities; implement financial management mechanisms directed by competent authorities.

20. Guide, direct, implement, and inspect affiliated-units in organizing internal inspections; handle complaints; handle reports, recommendations, reflections; prevent corruption, wastefulness, and misconduct; and request to handle tax offences in performance of duties of organizations, units, and individuals within their jurisdiction.

21. Perform other duties and powers designated by the competent authorities.

Article 3. Organizational structure

1. Organizational structure of Regional Sub-department of Taxation:

a) Advisory divisions affiliated to Regional Sub-department of Taxation, including:

- Office;

- Division of Organization and Personnel Division;

- Division of Operations, Budget, and Legal Affairs;

- Division of Taxes for individuals, business households and others;

- Division of Data Administration and Risk Management;

- Division of Land Revenue Management (if any);

- Division of Business Management and Support;

- Division of Inspection.

b) District-level Tax Teams:

The district-level Tax Teams has legal status, a separate seal and is allowed to open an account in the State Treasury as per the law.

The number of advisory divisions, district-level Tax Teams of each regional Sub-department of Taxation is specified in the Appendix enclosed herewith.

2. The Director of the Department of Taxation shall decide on the number of official payrolls of each regional Sub-department of Taxation within the total assigned payrolls.

3. The Director of the Department of Taxation shall:

a) Establish a specific number of advisory divisions, district-level Tax Teams of regional Sub-departments of Taxation according to the Appendix enclosed herewith.

b) Decide the names, headquarters, and management areas of district-level Tax Teams;

c) Define the functions, duties, powers of units affiliated to regional Sub-departments of Taxation;

Article 4. Leaders of Regional Sub-department of Taxation

1. Each regional Sub-department of Taxation has a Director and a number of Deputy Directors.

2. The Director is the head of the Regional Sub-department of Taxation, is held accountable to the Director of the General Department of Taxation and to the law on the entire operation of the Regional Sub-department of Taxation; Deputy Directors of the Regional Sub-department of Taxation are held accountable to the Director and to the law on the assigned fields.

Article 5. Transition

1. Regional Sub-departments of Taxation shall inherit the duties, powers, and responsibilities of the Department of Taxation of provinces or central-affiliated cities in accordance with regulations, guidelines, procedures, regulations of the Minister of Finance, and the General Director of the General Department of Taxation, until they are amended or replaced by competent authorities.

2. The Director of the Department of Taxation shall organize and put Regional Sub-department of Taxation and its affiliated units into operation before June 01, 2025.

Article 6. Responsibility for implementation

1. This Decree comes into force from the day on which it is signed.

2. Directors of Departments of Taxation, Directors of Organization and Personnel Department, the Chief of the Office of Ministry of Finance, Directors of Regional Sub-departments of Taxation and the heads of units, relevant organizations and individuals shall be responsible for the implementation of this Decision./.