Department of Taxation




Head office
Address: Nguyen Trai street, Dong Da ward, Vinh Yen town
Tel: (0211).3862.564 - Fax: (0211).3861173





General Director: Hoang Van Noi
Tel: 0211.3862568
Deputy General Director: Nguyen Tien Dung
Tel: 0211.3710172


I. Position and functions

1. Departments of Taxation of provinces, cities under Central Government (Hereafter referred as to the Department of Taxation) are organizations directly under General Department of Taxation, having functions of implementing assignments of managing tax, fees, charges and other incomes of the State Budget (hereafter referred as to tax) in the task scope of tax branch in the area as the legal regulations.

2. The Department of Taxation has the legal personality, particular seal, and account opened at the State Treasury as the legal regulations.

II. Rights and tasks

the Department of Taxation fulfills the rights and tasks, responsibilities according to regulations of laws on tax management, tax and other relevant legal regulations and as follows:

1. To organize, direct, instruct and execute the unified implementation of the legal normative acts on tax, process of tax management profession in the area of provinces and cities.

2. To analyze, totalize, estimate tax management assignment; to consult with executive committee of the Party hierarchy, local authorities about establishing the forecast of collecting the State Budget, the tax management assignment at the area; to co-ordinate closely with relevant branches, agencies, units to fulfill tasks assigned.

3. To implement the task of managing tax to taxpayers in the management scope of the Department of Taxation: registering tax, issuing tax code, solving tax returns, tax computation, tax payment, tax relief, tax reduction, refund of tax, deletion of tax debt, penalty, tax information, tax recordkeeping, publishing the command letters of collecting tax and others as the legal regulations; to supervise and speed up the taxpayers to execute the task of tax payment fully, timely into the State Budget.

4. To manage information of taxpayers; to set up system of data information of taxpayers.

5. To implement tasks of improving tax system according to purpose of upgrading quality of activities, publicize procedure, improve the process of tax management assignment and information supply in order to create favorable conditions for supporting taxpayers to execute policies, laws on tax.

6. To implement assignment of propagandizing, instructing, explaining tax policy of the State; to support taxpayers in the area to implement task of tax payment as the legal regulations.

7. To fulfill the annual tax collection forecast assigned, methods of tax management transactions; directly implement the tax management to taxpayers in the management scope of the Department of Taxation according to the legal regulations and stipulations, progresses, methods of transactions of Ministry of Finance, the General Department of Taxation.

8. To instruct, direct, inspect the Tax Branches to execute the task of tax management.

9. To directly inspect, check, supervise the tax return filling, refund of tax, tax relief and reduction, tax payment, tax finalization and implementation of policies, laws on tax towards taxpayers, organizations and individuals of tax collection management, organizations authorized to collect tax under the management competence of General Director of the Department of Taxation.

10. To inspect the execution of tasks, assignments of tax authorities, tax civil servants within the authority of General Director of the Department of Taxation.

11. To solve claims, accusations related to implement task of assignments of tax authorities, tax civil servants within the management right of General Director of the Department of Taxation stipulated by law; to solve the administrative infringement upon tax, to set up a file of proposing the competent authorities to make the introduction of instance to organizations, individuals breaking the laws on tax.

12. To hold the implementation of statistics, tax accounting, management of tax receipts and forms; to establish reports of result status of tax collection and other reports supported the direction, operation of higher authorities, People’s Committees at the same level and relevant authorities; to summarize, evaluate status and result of assignments of the Department of Taxation.

13. To petition with the General Director of the Department of Taxation about difficulties needed to modify, supplement the legal normative acts of tax, regulations of the Department of Taxation on professional transaction and internal management; timely report to General Director of the Department of Taxation the arising difficulties, troubles over solution competence of the Department of Taxation.

14. To decide or petition the authorized levels for tax relief, reduction, refund, extending the period of filling tax returns, tax payment, tax collection, deleting tax debt, releasing tax penalty as the legal regulations.

15. To have the right of requiring taxpayers, the State authorities, relevant organizations and individuals supply timely necessary information for the tax collection management; to petition with the competent authorities for punishing organizations, individuals who are not responsible for coordinating with Tax Agencies to collect tax for the State Budget.

16. To define tax, implement methods of coercing execution of tax administrative decision; to publicize on the mass communication means to taxpayers violating law on tax.

7. To compensate loss for taxpayers; to keep secret of taxpayers’ information; to confirm the implementation of taxpayers’ tasks as required under the legal regulations within the management scope of the Tax Department.

18. To assess to make clear the tax amount that taxpayers must pay as requirements of the competent authorities.

19. To receive and execute the application of scientific, information-technological advances and the modern management methods to activities of the Tax Department.

20. To manage mechanism, staff, civil servants, officials, labor force and to train, improve the staff of officials, civil servants of the Tax Department as regulations of State and Branch of Taxation.

21. To manage, store profiles, documents, tax forms and expenses, assets assigned as the legal regulations.

22. To fulfill the other tasks assigned by General Director of the Department of Taxation.

Các tin đã đưa ngày: