Quyết định 2092/QD-BTC

DECISION

DEFINING THE FUNCTIONS, TASKS AND ORGANIZATIONAL STRUCTURE OF THE TAX COLLEGE UNDER THE GENERAL DEPARTMENT OF TAXATION

THE MINISTER OF FINANCE

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 proposals of the General Director of Taxation and the director of the Organization and Personnel Department;

DECIDES:

Article 1.- Position and functions

The Tax College is a non-business unit under the General Department of Taxation, having the functions of assisting the General Director of Taxation in training tax officers and fostering their expertise and professional skills; and training taxpayers, improving their knowledge about tax law enforcement.

International transaction name: Vietnam Tax College

Article 2.- Tasks and authorities

1. To adopt a development strategy and planning for the Tax College in accordance with the personnel training objectives of the tax service.

2. To elaborate curriculum and compile training manuals and materials on tax expertise and professional skills; to build up a team of lecturers from working tax officers;

3. To participate in adopting and implementing plans on staff training plans of the tax service;

4. To perform tasks of international cooperation in training and fostering tax officers;

5. To conduct scientific research into the tax domain;

6. To organize training on tax for taxpayers;

7. To join, or enter into contracts with, domestic and foreign organizations and individuals, in order to perform the task of training and fostering tax officers;

8. To grant certificates in accordance with laws to trainees upon completion of training courses organized by the College;

9. To sum up and evaluate the results of the College's task performance;

10. To manage staff, assets, finance and administrative issues in accordance with the College's and the tax service's regulations;

11. To perform other tasks assigned by the General Director of Taxation.

Article 3.- Organizational structure

1. The Tax College is composed of a number of sections, faculties, disciplines and branches.

The number, functions, and tasks, of the sections, faculties, disciplines and branches shall be decided by the General Director of Taxation in line with the College's development process.

Article 4.- The Tax College 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 College is headquartered in Hanoi and has branches in Thua Thien Hue province and Ho Chi Minh City.

Article 5.- The Tax College has a director and deputy directors.

The director shall take responsibility before the General Director of Taxation for the overall operation of the Tax College; deputy directors shall take responsibility before the director for their assigned tasks.

The appointment, relief from office and dismissal of the director, deputy directors and holders of other management posts of the Tax College comply with the personnel management decentralization of the Ministry of Finance and the General Department of Taxation.

The General Director of Taxation shall elaborate the operation regulation of the Tax College.

Article 6.- This Decision takes effect from the date of signing and replaces the Finance Minister's Decision No. 413/QD-BTC of February 9, 2004, on the organization of the Tax Training Center under the General Department of Taxation.

Article 7.- The General Director of Taxation, the director of the Organization and Personnel Department, and the director of the Office, of the Ministry of Finance, and heads of relevant units shall implement this Decision.