At the conference on restructuring the apparatus, the General Department of Taxation agreed to propose to the Ministry of Finance a plan to organize vertically from the central to local levels. Accordingly, the structure will include 3 levels: Tax Department, Regional Tax Branch and Inter-district Tax Team, ensuring the principle of concentration and unity.
The new model still maintains the centralized management method but with important changes. Previously, tax management combined functions and subjects, taking 4 main functions as the foundation: declaration, propaganda and support, debt management and inspection. Within each function, management continues to be divided according to specific subjects.
Currently, to comply with the policy of streamlining and efficiency, the Tax sector has adjusted to a management model mainly based on objects, combined with functions. Accordingly, the organizational apparatus will no longer have separate functional units but instead will have specialized departments to manage and support taxpayers in specific fields such as oil and gas, energy, coal, minerals, electricity, etc.
Each civil servant in charge of a group of management subjects will undertake all related functions, from tax registration, tax declaration, tax debt management to support and answering questions about tax policies.
A notable new point in this proposal is the decentralization of management and the addition of regulations on separate seals for the Land Revenue Management Team in Hanoi and Ho Chi Minh City, and the Business Management and Support Team under the Regional Tax Department. This creates conditions for the post-merger tax authority to quickly process administrative procedures, ensuring the legality of a large volume of tax records under its management authority.
In addition, to ensure the system operates continuously and without interruption, the Tax sector will review, amend and promptly issue regulations on the functions and tasks of affiliated units immediately after the Minister of Finance approves the new regulations.
According to a report from the General Department of Taxation, total budget revenue in 2024 managed by tax authorities will reach VND 1,751,787 billion, exceeding the estimate by 17.9%, up 15% compared to 2023. Revenue from e-commerce alone will reach VND 116 trillion, up 20% over the previous year.
In 2025, the Tax sector aims to complete the budget revenue target, ensuring the highest possible overestimation, while striving to increase by at least 10% compared to the results achieved in 2024.
