Decision No. 2229/QD-BTC on amendments to Decision No. 381/QD-BTC on functions, duties, powers and organizational structure of Department of Taxation

DECISION

AMENDMENTS TO DECISION NO. 381/QD-BTC DATED FEBRUARY 26, 2025 OF THE MINISTER OF FINANCE ON FUNCTIONS, DUTIES, POWERS AND ORGANIZATIONAL STRUCTURE OF DEPARTMENT OF TAXATION

MINISTER OF FINANCE

Pursuant to the Law on Government Organization dated February 18, 2025;

Pursuant to the Resolution No. 202/2025/QH15 dated June 12, 2025 of the National Assembly on rearrangement of provincial administrative divisions;

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

Pursuant to the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025 on amendments to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam; 

At the request of the Director of the Department of Taxation, the Head of the Department of Personnel and Organization.

HEREBY DECIDE:

Article 1. Amendments to Article 3 of the Decision No. 381/QD-BTC dated February 26, 2025 of the Minister of Finance on functions, tasks, powers and organizational structure of the Department of Taxation (amended by the Decision No. 1892/QD-BTC dated May 30, 2025 of the Minister of Finance)

1. Clause 1 shall be amended as follows:

“1. The Department of Taxation has 12 central-level units, including:

a) Office;

b) Division of International Policies and Tax;

c) Division of Legal Affairs;

d) Division of Tax-related Operations;

dd) Division of Budgeting, Accounting and Statistics regarding tax;

e) Division of Compliance Management and Taxpayer Support;

g) Division of Technology, Digital Transformation and Automation;

h) Inspectorate;

i) Division of Personnel and Organization;

k) Division of Finance and Administration;

l) Subdepartment of Taxation for Large Enterprise;

m) Subdepartment of Taxation for E-commerce.

The units specified in clause 1 of this Article are administrative organizations that assist the Director of the Department of Taxation in performing state management.

The Office and Division of Technology, Digital Transformation and Automation have juridical personality, their own seals, and have their accounts opened at the Vietnam State Treasury in accordance with the law.

The Subdepartment of Taxation for Large Enterprise and Subdepartment of Taxation for E-commerce have juridical personality, their own seals; and have their codes of collecting units granted and their accounts opened at the Vietnam State Treasury in accordance with the law.

The Subdepartment of Taxation for Large Enterprises has 05 divisions and the Subdepartment of Taxation for E-commerce has 05 divisions.”.

2. Clause 2 shall be amended as follows:

“2. Provincial Tax Offices are organized into provincial administrative divisions. The head office of each provincial tax office is located in the political-administrative center affiliated to the provincial administrative division.

Provincial Tax Offices have juridical personality, their own seals; and have their codes of collecting units granted and their accounts opened at the Vietnam State Treasury in accordance with the law.

A provincial tax office may have up to 10 divisions.”.

3. Clause 3 shall be amended as follows:

“3. Commune – level Tax Offices are affiliated to provincial tax offices and manage some areas in certain communes, wards and special zones.

Commune – level Tax Offices have juridical personality, their own seals; and have their codes of collecting units granted and their accounts opened at the Vietnam State Treasury in accordance with the law.

The number of commune – level Tax Offices shall not exceed 350 units.”.

4. Clause 4 shall be amended as follows:

“4. The Director of the Department of Taxation is responsible for prescribing functions, duties, powers and organizational structure of units under its management as assigned and delegated by the Minister of Finance.”.

Article 2. Transitional provisions

The Director of Department of Taxation is responsible for organization and arrangement so that provincial tax offices complete improvement of organizational structure and operation within 03 months from the effective date of this Decision.

Article 3. Entry into force and implementation responsibilities

1. This Decision comes into force from July 01, 2025.

2. The Director of the Department of Taxation shall, according to this Decision and relevant legislative documents, amend and replace Decisions on functions, duties, powers and organizational structure of units under its management as assigned and delegated by the Minister of Finance.

3. The following Decisions of the Minister of Finance will cease to be effective from the effective date of the Decision issued by the Director of the Department of Taxation as delegated.

a) Decision No. 903/QD-BTC dated March 03, 2025;

b) Decision No. 904/QD-BTC dated March 03, 2025;

c) Decision No. 919/QD-BTC dated March 03, 2025;

4. The Director of the Department of Taxation, the Head of the Department of Personnel and Organization, Chief of Office of the Ministry of Finance and Heads of organizations and units affiliated to the Ministry of Finance shall be responsible for implementing this Decision./.