Hello, Lawnet would like to answer as follows:
1. Which agency does the Department bóng đá hôm nay trực tiếp Taxation belong to in Vietnam?
Clause 1 bóng đá hôm nay trực tiếp Article 1 bóng đá hôm nay trực tiếpDecision No. 1836/QD-BTCstipulates the position and functions bóng đá hôm nay trực tiếp the Department bóng đá hôm nay trực tiếp Taxation as follows:
Department bóng đá hôm nay trực tiếp Taxation bóng đá hôm nay trực tiếp province or central-affiliated city (hereinafter referred to as Department bóng đá hôm nay trực tiếp Taxation) is an affiliate bóng đá hôm nay trực tiếp General Department bóng đá hôm nay trực tiếp Taxation which is tasked to manage taxes, fees, and charges and other amounts payable to state budget (hereinafter referred to as taxes) within the duties bóng đá hôm nay trực tiếp collecting tax authority in the province as per the law.
Department bóng đá hôm nay trực tiếp Taxation has legal status, a separate seal and is allowed to open an account in the State Treasury as per the law.
Thus, the Department bóng đá hôm nay trực tiếp Taxation is an organization under the General Department bóng đá hôm nay trực tiếp Taxation with the function bóng đá hôm nay trực tiếp organizing and implementing tax management within the scope bóng đá hôm nay trực tiếp the duties bóng đá hôm nay trực tiếp the tax agency managing revenue in the area.
Department bóng đá hôm nay trực tiếp Taxation shall perform the tasks and powers as specified in the Law on Tax Administration 2019, tax laws, relevant laws and specific tasks and powers below:
(1)Direct, guide and initiate implementation bóng đá hôm nay trực tiếp tax and tax administration legislative documents and relevant law documents; tax administration practices regulations, procedures issued by the Ministry bóng đá hôm nay trực tiếp Finance, General Department bóng đá hôm nay trực tiếp Taxation in the province or city (hereinafter referred to as province).
(2)Analyze, aggregate and evaluate the tax administration practices; advise the Party executive committee, local government on making bóng đá hôm nay trực tiếp state budget estimates, tax administration practices in the province; take charge and cooperate with relevant agencies and organizations in performing the assigned tasks.
(3)Perform the tax administration duties with respect to taxpayers within the scope bóng đá hôm nay trực tiếp management bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation: tax registration; tax declaration; tax calculation, notices; tax payment; tax refund; tax deduction; tax exemption and reduction; tax or fine writing-off; tax accounting for taxpayers; expediting taxpayers to discharge full tax liabilities to the state budget in a timely manner.
(4)Manage information about taxpayers; build a taxpayer data system.
(5)Reform the tax system aiming at improving the quality, publishing procedures to the public, improving tax administration practices and providing information to enable taxpayers to implement tax policies and laws.
(6)Introduce, guide and explain tax policies bóng đá hôm nay trực tiếp the state; enable taxpayers in the province to discharge the tax liabilities as per the law.
(7)Initiate the assigned annual tax collection estimates, perform tax administration practices, perform tax administration duties with respect to taxpayers within scope bóng đá hôm nay trực tiếp management bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation as per the law and regulations, procedures, practices bóng đá hôm nay trực tiếp the Ministry bóng đá hôm nay trực tiếp Finance, General Department bóng đá hôm nay trực tiếp Taxation.
(8)Guide, direct and inspect Sub-departments bóng đá hôm nay trực tiếp Taxation in performance bóng đá hôm nay trực tiếp tax administration duties.
(9)Take technical measures for risk management in tax administration;
(10)Directly perform tax inspection and checking, supervise tax declaration; tax refund; tax deduction; tax exemption and reduction; tax payment and compliance with tax laws by taxpayers; tax-collecting organizations and individuals, authorized tax-collecting organizations under management bóng đá hôm nay trực tiếp Director bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation.
(11)Inspect the performance bóng đá hôm nay trực tiếp duties by tax authorities, tax officers under management bóng đá hôm nay trực tiếp Director bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation.
(12)Handle complaints and whistleblowing reports on taxes and performance bóng đá hôm nay trực tiếp duties by tax authorities, tax officers under management bóng đá hôm nay trực tiếp Director bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation as per the law; take actions against administrative violations bóng đá hôm nay trực tiếp taxes, file reports with competent authorities to bring a charge against organizations or individuals committing tax-related violations.
(13)Release statistics data, do tax accounting, manage receipts, tax printed papers, make reports on tax collection and reports for direction and administration bóng đá hôm nay trực tiếp superior authorities, the People’s Committee bóng đá hôm nay trực tiếp the same administrative level and relevant agencies; review and evaluate performance bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation.
(14)File reports to the Director bóng đá hôm nay trực tiếp the General Department bóng đá hôm nay trực tiếp Taxation on difficulties that need amendments to tax legislative documents, regulations bóng đá hôm nay trực tiếp General Department bóng đá hôm nay trực tiếp Taxation on specialized practices and internal management; promptly file reports to the Director bóng đá hôm nay trực tiếp the General Department bóng đá hôm nay trực tiếp Taxation on difficulties and issues beyond the authority bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation.
(15)Decide or request the competent authorities to decide tax exemption and reduction, tax refund, extension bóng đá hôm nay trực tiếp submission bóng đá hôm nay trực tiếp tax declaration documents, tax deferral, tax, fine or late payment interest writing-off; tax fine exemption as per the law.
(16)Request taxpayers, regulatory agencies, relevant entities to provide information necessary for tax collection management; request competent authorities to take actions against organizations or individuals for failure to cooperation with tax authorities in collecting taxes to the state budget.
(17)Impose taxes, take measures to enforce the implementation bóng đá hôm nay trực tiếp tax administrative decision as per the law; publish on means bóng đá hôm nay trực tiếp mass media taxpayers in violations bóng đá hôm nay trực tiếp tax laws.
(18)Make restitution to taxpayers, keep taxpayer’s information confidential; confirm taxpayer’s discharge bóng đá hôm nay trực tiếp tax liabilities upon request as per the law under management bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation.
(19)Carry out an assessment to determine the amount bóng đá hôm nay trực tiếp tax due incurred by a taxpayer upon request bóng đá hôm nay trực tiếp a competent authority.
(20)Initiate application software, information technology infrastructure that cater that meet the requirements bóng đá hôm nay trực tiếp modernizing tax administration and in-sector management into the activities bóng đá hôm nay trực tiếp the Department bóng đá hôm nay trực tiếp Taxation;
(21)Manage the staff, officials and public employees, workers and provide refresher courses for officials and public employees bóng đá hôm nay trực tiếp Department bóng đá hôm nay trực tiếp Taxation as stipulated by the State, Ministry bóng đá hôm nay trực tiếp Finance and General Department bóng đá hôm nay trực tiếp Taxation.
(22)Manage, keep records, tax printed papers and funding, property handed over as per the law.
(23)Perform other tasks designated by the Director bóng đá hôm nay trực tiếp the General Department bóng đá hôm nay trực tiếp Taxation.
(Pursuant to Article 2 bóng đá hôm nay trực tiếpDecision No. 1836/QD-BTC)
Thus, the Department bóng đá hôm nay trực tiếp Taxation will have main tasks and powers such as:
- Direct, guide and initiate implementation bóng đá hôm nay trực tiếp tax regulations and tax management.
- Manage taxpayers and information about taxpayers.
- Implement tax revenue estimates, tax inspections, and tax audits.
- Resolve tax complaints and denunciations.
- Have the right to request information, determine taxes, and enforce tax decisions.
- Manage the apparatus, officials, and assigned assets.
In summary, the Department bóng đá hôm nay trực tiếp Taxation plays a key role in managing, implementing, and organizing the implementation bóng đá hôm nay trực tiếp tax policies and regulations in the area.
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