The Minister of Finance has just issued Decision No. 381/QD-BTC dated February 26, 2025, regulating the functions, tasks, powers and organizational structure of the Tax Department.
Tax Department - national tax management unit
The Tax Department is an agency under the Ministry of Finance, with the function of state management of taxes, organizing the implementation of state budget collection (NSNN), including taxes, fees, charges and other revenues according to the provisions of law. The Tax Department has legal status, the national emblem's seal and headquarters in Hanoi.
According to the new model, the Tax Department will undertake all tasks of the previous General Department of Taxation, from policy making, tax management, organizing inspections and checks to developing a modern tax technology system.
Organizing structure according to the three-level model
The Tax Department is organized according to a three-level system, including:
Central level: Including 12 units such as Office, International Tax Policy Department, Legal Department, Inspection Board, Large Enterprise Tax Department, E-commerce Tax Department...
Local level: 20 Regional Tax Departments, each unit is in charge of many provinces and cities to optimize the management apparatus.
District and county levels: District-level Tax Teams under the Regional Tax Department, with a total of no more than 350 units nationwide.
In which, the Large Enterprise Tax Department and the E-commerce Tax Department have legal status, their own seal and are allowed to open an account at the State Treasury.
Duties and powers of the Tax Department to expand
The Tax Department will carry out key tasks such as:
Submit to the Ministry of Finance: Proposals on tax policies, draft laws, and tax system reform strategies.
Tax management: Organize the issuance of tax codes, tax collection, tax refund, tax exemption, tax debt handling, support taxpayers through electronic tax services.
Inspection and examination: detection and handling of tax violations, receipt and settlement of tax complaints and denunciations.
Applying digital technology: Building a database system on taxes, electronic invoices, e-commerce, connecting to the national data system.
International cooperation: Participating in negotiating, signing and implementing international treaties on taxes.
Conversion roadmap and implementation effectiveness
According to the decision of the Ministry of Finance, the Tax Department will inherit all tasks of the previous General Department of Taxation and have a maximum of 3 months to organize and arrange according to the new model. Current professional procedures continue to be applied until replacement regulations are issued.
Decision No. 381/QD-BTC takes effect from March 1, 2025. The Director of the Tax Department will be responsible for implementing the new organizational model, ensuring tax management is smooth.
