The Tax Department has just issued additional guidance on adjusting the name of the agency, title and tax authority to ensure synchronization with the arrangement of the state apparatus according to the model of local government at two levels from July 1, 2025.
According to the Tax Department, the unification of names and titles in legal documents on tax management is necessary to comply with the resolutions of the Central, Government and the Ministry of Finance on restructuring the state apparatus.
Accordingly, from July 1, 2025, the names of tax authorities will be adjusted as follows: "Rural Tax Department" changed to "Provincial and municipal Tax"; "District-level Tax Team" changed to "Based Tax".
Correspondingly, the positions are also adjusted: "Chief of the Regional Tax Department" changed to "Chief of the Provincial and Municipal Tax Department"; "City-level Tax Team Leader" changed to "Chief of the Grassroots Tax Department"; The positions of the E-commerce Tax Department and the Large Enterprise Tax Department remain unchanged.
This adjustment is applied consistently throughout the tax system, including updating the appendices, titles and authority in previously issued documents.
In parallel with the standardization of names, the Tax Department also guides the implementation of new regulations on decentralization, delegation of authority, and division of authority in the tax field according to the two-level local government model.
According to Decree 122 and 125/2025/ND-CP of the Government and Circular 40/2025/TT-BTC, many contents of authority have been adjusted in accordance with the practice of decentralization between the provincial and commune levels. Specifically:
The right to decide to cancel tax debts of over VND 15 billion for enterprises and cooperatives under the authority of the Minister of Finance.
Commune-level People's Committees are assigned more rights, such as establishing a Commune-level Tax Advisory Council, issuing decisions on tax enforcement for business households and cooperatives, land classification for calculating agricultural land use tax and asset valuation when tax enforcement is carried out.
The grassroots tax authority is responsible for coordinating with the People's Committees at the commune level to compile a list of households eligible for tax exemption and reduction on agricultural land use; reporting, inspecting and supporting local authorities to issue tax exemption decisions according to their authority.
The Tax Department also noted the need to adjust the composition of the Commune-level Tax Advisory Council accordingly. Accordingly, commune-level tax officials will participate as official members, instead of district-level officials as before.
