Nội dung toàn văn Decision No.2091/QD-BTC of June 15, 2007 defining the functions, tasks and Organizational Structure of The Tax journal under the general department of taxation
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Hanoi, June 15, 2007
DEFINING THE FUNCTIONS, TASKS AND ORGANIZATIONAL STRUCTURE OF THE TAX JOURNAL UNDER THE GENERAL DEPARTMENT OF TAXATION
THE FINANCE MINISTER
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, authorities and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, authorities and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister's Decision No. 76/2007/QD-TTg of May 28, 2007, defining the functions, tasks, authorities and organizational structure of the General Department of Taxation under the Ministry of Finance;
At the proposal of the General Director of Taxation and the director of the Personnel Department,
Article 1.- Position and functions
The Tax Journal is a non-business unit under the General Department of Taxation, having the functions of assisting the General Director of Taxation in providing information, propagating, and exchanging, issues on policies, legal regulations and professional skills in the domains of finance, state budget, and tax, fee and charge administration; covering tax administration activities of the General Department of Taxation and relevant branches in accordance with law.
Article 2.- Tasks and authorities
1. To edit, publish and distribute the Tax Journal in accordance with its principles and purposes, and its operation permit granted by the Ministry of Culture and Information.
2. To exchange experience, study theoretical and practical issues on tax administration policies and regimes and contents of policies encouraging state budget contributions.
3. To provide precise, objective and true information; to promptly propagate the Party’s guidelines and policies, and the State’s laws, on taxation, tax administration and international tax information to all strata of the society.
4. To be a forum to promptly reflect public employees', people' and taxpayers' opinions about tax laws, policies and regimes; to reflect, and respond to, public opinion about amendment and supplementation to, and completion of, the tax law system.
5. To discover and praise good examples of persons and acts, and new factors, in the observance of tax laws and policies; to criticize and fight acts of violation and negative phenomena in the enforcement of tax laws.
6. To organize the distribution of the Tax Journal, tax-related legal documents, accounting book forms and advertisements on the Tax Journal in accordance with law.
7. To build up a nationwide network of associates and communicators for the Tax journal.
8. To perform other tasks assigned by the General Director of Taxation.
Article 3.- Organizational structure
1. The Tax Journal is composed of the following sections:
1- The editorial section.
2- The managerial section.
3. The distribution and advertisement section.
Specific tasks of the Tax Journal's sections shall be decided on by the General Director of Taxation.
Article 4.- The Tax Journal has its legal person status and own seal and may open accounts at the State Treasury and commercial banks in accordance with law.
The Tax Journal is headquartered in Hanoi.
The General Director of Taxation shall elaborate the operation regulation of, and decide on the payroll and operation funds for, the Tax Journal.
Article 5.- The Tax Journal has an editor-in-chief and deputy editors-in-chief.
The editor-in-chief shall take responsibility before the General Director of Taxation for the overall operation of his/her unit.
Deputy editors-in-chief shall take responsibility before the editor-in-chief for their assigned tasks.
The appointment, relief from office and dismissal of the editor-in-chief, deputy editors-in-chief and holders of other management posts of the Tax Journal comply with state regulations and the Ministry of Finance 's personnel management decentralization.
Article 6.- This Decision takes effect from the date of signing, and replaces the Finance Minister's Decision No. 227/QD-BTC of January 16, 2004, on the organization of the Tax Journal under the General Department of Taxation.
Article 7.- The General Director of Taxation, the director of the Personnel Department, and the director of the Office, of the Ministry of Finance, and heads of relevant units shall implement this Decision.
MINISTER OF FINANCE