Quyết định 48/2007/QD-BTC

Decision No.48/2007/QD-BTC of June 15, 2007 defining the functions, competent, authorities and organizational structures of departments and the office of the general department of taxation

Nội dung toàn văn Decision No.48/2007/QD-BTC of June 15, 2007 defining the functions, competent, authorities and organizational structures of departments and the office of the general department of taxation


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 48/2007/QD-BTC

Hanoi, June 15, 2007

DECISION

DEFINING THE FUNCTIONS, COMPETENT, AUTHORITIES AND ORGANIZATIONAL STRUCTURES OF DEPARTMENTS AND THE OFFICE OF 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, competent, 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, competent, 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, competent, 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,

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on the functions, competent, authorities and organizational structures of Departments and the Office of the General Department of Taxation.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and replaces the Finance Minister’s Decision No. 188/2003/QD-BTC of November 14, 2003. The General Director of Taxation, the director of the Organization and Personnel Department, the director of the Finance-Administration Department, and the director of the Office of the Ministry of Finance shall implement this Decision.

MINISTER OF FINANCE




Vu Van Ninh

REGULATION

ON THE FUNCTIONS, COMPETENT, AUTHORITIES AND ORGANIZATIONAL STRUCTURES OF DEPARTMENTS AND THE OFFICE OF THE GENERAL DEPARTMENT OF TAXATION
(Promulgated together with the Finance Minister’s Decision No. 48/2007/QD-BTC of June 15, 2007)

I. GENERAL PROVISIONS

Departments and the Office of the General Department of Taxation (below collectively referred to as Departments) have the following functions, competent, authorities and responsibilities:

1. To advise and assist the General Director of Taxation in directing the comprehensive performance of assigned tasks nationwide; to compile documents and join in training tax officials and employees; to observe the reporting regime according to regulations; to manage their cadres, civil servants and assets according to state regulations.

2. To request units and individuals inside and outside the tax branch to supply adequate information related to the performance of assigned tasks.

3. To sign documents guiding, explaining or responding to issues which fall within the ambit of their functions and tasks as assigned by the General Director of Taxation.

II. SPECIFIC FUNCTIONS AND TASKS

1. The Tax Policy Department

To assist the General Director of Taxation in studying and proposing the formulation of strategies to reform policies on taxes, charges and fees (below collectively referred to as taxes); to elaborate or amend, supplement or finalize legal documents on tax policies and tax administration as assigned by the Minister of Finance;

Specific tasks:

1.1. To propose, consult and submit to competent authorities for formulation long-term, five-year and annual strategies, plannings and plans on reforming tax policies;

1.2. To study and elaborate legal documents on tax administration and invoice and document management and use; to study and elaborate documents guiding the implementation of tax policies as assigned by the Minister of Finance;

1.3. To study, recommend and propose competent authorities to consider and decide the elaboration, amendment or supplementation of legal documents on taxes (excluding personal income tax), and financial mechanisms related to state budget revenues;

1.4. To guide and direct tax authorities at all levels in the unified implementation of tax policies and laws within the entire tax branch;

1.5. To study, propose and submit to competent authorities for settlement problems regarding tax policies and tax administration which are not yet specified or clarified in legal documents on tax and relevant legal documents;

1.6. To synthesize, analyze and assess the results of implementation of tax policies and laws within the scope of the tax branch’s management tasks;

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

2. The Legal Department

To assist the General Director of Taxation in directing the implementation of the tax-related legal affairs within the entire tax branch.

Specific tasks:

2.1. To formulate programs and plans for implementation of the tax-related legal affairs within the entire tax branch;

2.2. To guide, direct and inspect tax authorities at all levels in implementation of tax-related legal affairs; to disseminate, and organize training courses on, tax laws and relevant laws;

2.3. To evaluate drafts of legal documents and other documents on tax and submit those drafts to the General Director of Taxation for promulgation according to his/her competence or further submission to a competent authority for promulgation;

2.4. To review and systemize legal documents on tax and tax administration; to inspect the promulgation of documents guiding and explaining tax policies by tax authorities at all levels; to propose the handling of documents promulgated by tax authorities at all levels in contravention of current legal documents;

2.5. To study and propose according to law the settlement of tax-related disputes or proceedings which fall within the competence of the General Director of Taxation;

2.6. To guide, direct and manage the grant and withdrawal of practice certificates for providing services of carrying out tax-related procedures; to elaborate and submit to competent authorities for promulgation regulations on the management of operation of organizations providing services of carrying out tax-related procedures and guide and direct tax authorities at all levels in the implementation of those regulations;

2.7. To synthesize, analyze and assess the results of performance of legal tasks within the entire tax branch; to study and propose solutions for raising the effectiveness of the legal work within the tax branch;

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

3. The Taxpayer Service Department

To assist the General Director of Taxation in directing taxpayer assistance nationwide.

Specific tasks:

3.1. To formulate five-year and annual strategies, programs and plans on taxpayer assistance;

3.2. To develop contents, forms, methods of, and documents on, taxpayer assistance for uniform application nationwide;

3.3. To guide, direct and inspect tax authorities at all levels in assisting taxpayers and investigating their demands for assistance;

3.4. To directly respond to taxpayers’ inquiries about tax policies and tax-related administrative procedures which are specified and clarified in legal documents on tax and relevant legal documents;

3.5. To set up and directly manage telephone and Internet taxpayer assistance centers under the General Department of Taxation;

3.6. To monitor and urge other Departments to settle taxpayer-related problems according to regulations;

3.7. To synthesize, analyze and assess the results of the taxpayer assistance work; to study and propose solutions for raising the quality and effectiveness of taxpayer assistance within the entire tax branch;

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

4. The Propaganda-Emulation Department

To assist the General Director of Taxation in directing the provision of information on tax policies and laws to the public, the emulation and commendation of tax authorities, tax officials, taxpayers as well as other organizations and individuals that record achievements in tax administration nationwide.

Specific tasks:

4.1. To formulate five-year and annual strategies, programs and plans on the development of tax-related public information work; to develop objectives, contents, forms and measures for tax-related public information work;

4.2. To guide, direct and inspect tax authorities at all levels in providing tax information to the public;

4.3. To synthesize, analyze and assess the results of public information of tax policies and laws; to study and propose forms and measures for raising the effectiveness of tax-related public information work within the entire tax branch;

4.4. To organize the implementation of programs, contents and forms of tax-related public information which fall within the ambit of responsibilities of the General Department of Taxation;

4.5. To develop objectives, contents and forms of, and organize, emulation activities within the tax branch;

4.6. To guide, direct, urge, inspect, assess and synthesize the emulation and commendation work within the entire tax branch; to study and propose the renewal of the emulation and commendation work;

4.7. To act as a major body in supplying the tax branch’s information related to tax administration to information and press agencies in accordance with law;

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

5. The Tax Declaration and Accounting Department

To assist the General Director of Taxation in directing tax registration, declaration, calculation, payment, accounting, refund, exemption and reduction nationwide;

Specific tasks:

5.1. To formulate programs and plans on the development of tax registration, declaration, payment, accounting, refund, exemption or reduction;

5.2. To formulate regulations, processes, professional measures and skills regarding tax registration, declaration, calculation, payment, refund, exemption or reduction and tax accounting and statistical regime;

5.3. To guide, direct and inspect tax authorities at all levels in implementation of regulations, processes, professional measures and skills regarding tax registration, declaration, calculation, payment, accounting, refund, exemption or reduction;

5.4. To direct tax authorities at all levels in collecting, processing and using information on taxpayers in the domains under their management;

5.5. To evaluate tax (excluding personal income tax) exemption, reduction or refund dossiers and submit them to the General Director of Taxation for decision according to his/her competence or for further submission to a competent authority for decision;

5.6. To conduct general accounting and statistics of taxes nationwide;

5.7. To monitor and manage tax refund funds; to certify the tax liability at the request of taxpayers within the competence of the General Department of Taxation;

5.8. To synthesize, analyze and assess the results of management of tax declaration and accounting within the entire tax branch; to study and propose forms and measures for raising the effectiveness of tax registration, declaration, calculation, payment, accounting, refund, exemption and reduction;

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

6. The Department for Tax Debt Management and Enforcement

To assist the General Director of Taxation in directing tax debts management and tax debts and fines enforcement nationwide.

Specific tasks:

6.1. To formulate five-year and annual development strategies, programs and plans on tax debts management and tax debts and fines enforcement;

6.2. To study and formulate regulations, processes, professional measures and skills on tax debts management and tax debts and fines enforcement, and remission of tax arrears and fines;

6.3. To guide, direct and inspect tax authorities at all levels in implementation of regulations, processes, professional measures and skills on tax debts management and tax debts and fines enforcement;

6.4. To direct the collection, processing and use of information on taxpayers under its management;

6.5. To evaluate dossiers on debt freezing or remission of tax arrears or fines and submit them to competent authorities for decision in accordance with law;

6.6. To synthesize, analyze and assess the results of tax debts management and tax debts and fines enforcement nationwide; to study and propose measures for raising the effectiveness of tax debts management and tax debts and fines enforcement;

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

7. The Tax Inspection Department

To assist the General Director of Taxation in directing the examination and inspection of taxes on taxpayers, the inspection and settlement of denunciations about taxpayers’ acts of tax evasion or fraud nationwide.

Specific tasks:

7.1. To formulate five-year and annual development strategies, programs and plans on tax examination and inspection;

7.2. To study and formulate regulations, processes, professional measures and skills on tax examination and inspection, settlement of denunciations on taxpayers’ tax evasion or fraud;

7.3. To guide, direct and inspect tax authorities at all levels in implementation of regulations, processes, professional measures and skills on tax examination and inspection, settlement of denunciations on taxpayers’ tax evasion or fraud;

7.4. To direct the collection, processing and use of information supplied by taxpayers, tax authorities and the third parties under its management;

7.5. To analyze and assess taxpayers’ observance of the tax law, determine risk-prone domains, and direct tax authorities at all levels in conducting tax inspection; to directly inspect, or support Provincial Tax Departments in inspecting, economic groups, big corporations or enterprises engaged in various and complicated business activities, and multinational companies;

7.6. To directly conduct tax inspection if detecting signs of tax evasion or fraud involving many organizations or individuals in different provinces or centrally run cities or in complicated cases of tax evasion; to inspect and settle denunciations about taxpayers’ tax evasion or fraud falling within the competence of the General Director of Taxation;

7.7. To conduct judicial assessment of taxes nationwide; to assign assessors to directly conduct tax-related judicial assessment falling within the competence of the General Director of Taxation;

7.8. To synthesize, analyze and assess the results of tax examination, tax inspection, settlement of denunciations about taxpayers’ tax evasion or fraud within the entire tax branch; to study and propose measures for raising the effectiveness of tax examination, tax inspection, and settlement of denunciations about taxpayers’ tax evasion or fraud;

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

8. The Personal Income Tax Administration Department

To assist the General Director of Taxation in directing the administration of personal income tax nationwide;

Specific tasks:

8.1. To formulate five-year and annual development strategies, programs and plans on personal income tax administration;

8.2. To study, propose and recommend competent authorities to elaborate, amend or supplement legal documents on personal income tax;

8.3. To formulate regulations, processes, professional measures and skills on personal income tax administration;

8.4. To guide, direct and inspect tax authorities at all levels in implementation of regulations, processes, professional measures and skills on personal income tax administration, exemption, reduction and refund; to respond to inquiries about personal income tax which fall within the competence of the General Director of Taxation;

8.5. To join in making, and organize the implementation of, five-year and annual personal income tax revenue estimates;

8.6. To direct the collection, processing and use of information on taxpayers under its management;

8.7. To evaluate dossiers of personal income tax exemption, reduction or refund and submit them to the General Director of Taxation for decision according to his/her competence or for further submission to a competent authority for decision;

8.8. To direct tax authorities at all levels in inspecting personal income tax; to directly inspect the observance of the personal income tax law in complicated cases under plans and at the urgent request of the General Director of Taxation;

8.9. To synthesize, analyze and assess the results of personal income tax administration; to study and propose measures for raising the effectiveness of personal income tax administration;

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

9. The Reform and Modernization Department

To assist the General Director of Taxation in formulating and implementing strategies, programs and plans on tax administration reform and modernization; to study and develop new tax-administration programs, processes and skills and establish a database on taxpayers.

Specific tasks:

9.1. To study and formulate five-year and annual development strategies, programs and plans on tax administration reform and modernization;

9.2. To organize, monitor and supervise the implementation of programs and plans on tax administration reform and modernization;

9.3. To study, formulate and implement on a pilot basis new tax-administration processes, skills and professional measures;

9.4. To study and establish a system of indicators for analysis and assessment of tax administration-related risks according to each tax administration branch, domain and function, and indicators for assessment of tax administration quality and effectiveness; to review, assess and propose their application nationwide;

9.5. To study and establish a system of indicators, forms and professional regulations on the collection, processing and use of information on taxpayers to meet the requirements of tax administration modernization;

9.6. To establish a database on taxpayers being economic groups, big corporations, enterprises engaged in various and complicated business activities and multinational companies;

9.7. To formulate, and organize the implementation of, international cooperation programs and projects in support of the implementation of strategies on tax system reform and modernization;

9.8. To synthesize, analyze and assess the results of implementation of programs and plans on tax administration reform and modernization; to study and propose measures for implementation of programs and plans on tax administration reform and modernization;

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

10. The Tax Revenue Forecasting Department

To assist the General Director of Taxation in directing the forecasting of tax revenues and analysis of tax revenue forecasts within the entire tax branch.

Specific tasks:

10.1. To formulate long-term, five-year and annual strategies and estimates of domestic revenues managed by the tax branch;

10.2. To study and develop forecast analysis methods, processes, measures and skills for making and implementing tax revenue estimates;

10.3. To guide, direct and inspect tax authorities at all levels in analyzing forecasts, making and implementing tax revenue estimates; to synthesize tax revenue estimates and submit them to competent authorities for approval;

10.4. To make and allocate quarterly and annual tax revenue estimates to tax authorities at all levels;

10.5. To monitor, synthesize, analyze and assess the progress of implementation of tax revenue estimates; to study and propose measures for directing the implementation of tax revenue estimates and seeking revenue sources for the state budget;

10.6. To study and formulate regulations, and guide and direct tax authorities at all levels in collecting, using and exploiting tax administration information under its management;

10.7. To analyze tax revenue forecasts for economic branches, corporations, economic groups and big enterprises;

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

11. The Internal Inspection Department

To assist the General Director of Taxation in directing the examination of law observance and probity of tax authorities and officials; to settle complaints (including complaints about tax authorities’ decisions on tax handling and relevant complaints within tax authorities or among tax officials) and denunciations about the performance of duties and the protection of the probity of tax authorities and officials within the entire tax branch.

Specific tasks:

11.1. To formulate five-year and annual development programs and plans on internal examination within the entire tax branch;

11.2. To formulate processes and professional measures for internal examination and settlement of complaints and denunciations about tax authorities and officials in duty performance;

11.3. To guide and direct the examination of observance of the tax law and relevant legal documents; to examine the probity of tax authorities and officials in tax administration, management of financial expenditures and capital construction investment, the direction and administration by leaders of tax authorities at all levels, and the settlement of complaints and denunciations about tax authorities and officials in duty performance;

11.4. To directly examine the observance of the tax law and relevant legal documents; to examine the probity of tax authorities and officials in tax administration, management of financial expenditures and capital construction investment, the direction and administration by leaders of tax authorities at all levels under plans and at the urgent request of the General Director of Taxation;

11.5. To verify results of tax inspection conducted by tax authorities at all levels under plans or direction of the General Director of Taxation when there are denunciations about violations of law in tax inspection activities which fall within the settling competence of the General Director of Taxation;

11.6. To examine, verify and settle complaints and denunciations about tax authorities and officials in duty performance which fall within the settling competence of the General Director of Taxation;

11.7. To propose and recommend measures to handle tax authorities or officials that are detected as violating tax administration law, internal rules, regulations or professional processes during internal examination or settlement of complaints or denunciations;

11.8. To guide and direct the review and assessment of the results of implementation of the Law on Thrift Practice and Waste Combat and the Law Against Corruption within the entire tax branch;

11.9. To study acts and tricks of involving, bribing or colluding in tax evasion or fraud or embezzling in tax administration; to propose measures to prevent and fight corruption within the entire tax branch;

11.10. To synthesize, analyze and assess the results of internal examination and settlement of complaints and denunciations related to tax authorities and officials; to study and propose the amendment of regulations and professional processes for raising the quality of tax officials; to recommend the assessment and commendation of tax authorities and officials;

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

12. The International Taxation Department

To assist the General Director of Taxation in performing tax-related international cooperation tasks; to negotiate tax treaties; to direct the implementation of tax treaties as assigned by the Minister of Finance.

Specific tasks:

12.1. To formulate five-year and annual development strategies, programs and plans on international cooperation in the tax domain;

12.2. To study, elaborate and negotiate tax treaties; to study, elaborate and submit to competent authorities for promulgation legal documents guiding the application of tax treaties;

12.3. To organize the implementation of, and guide, direct and examine tax authorities at all levels in implementation of, tax treaties and tax-related relevant treaties;

12.4. To exchange information with tax authorities of countries, territories and international organizations; to negotiate and settle tax-related disputes according to tax treaties;

12.5. To study and formulate contents, programs and plans for participation in international tax organizations and organize the implementation thereof;

12.6. To study, propose and negotiate with tax authorities of countries and international organizations in order to attract and increase financial sources and train staff for the development of the tax branch;

12.7. To formulate and manage tax-related international cooperation programs and projects (excluding projects in support of tax system reform and modernization);

12.8. To elaborate regulations and guide and examine units under the General Department of Taxation in carrying out external activities according to regulations;

12.9. To assume the prime responsibility for, and coordinate with units under the General Department of Taxation in, preparing programs, contents and documents for working with foreign partners;

12.10. To organize interpretation, translation, reception and protocol activities of the General Department of Taxation; to carry out passport and visa procedures for cadres and civil servants of units under the General Department of Taxation who go abroad to work or study; to process, manage and archive documents related to external activities of the General Department of Taxation;

12.11. To synthesize and work out annual plans on outbound and inbound delegations of the General Department of Taxation;

12.12. To collect, archive, exploit and use tax-related international information and documents for performance of the tax branch’s tasks;

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

13. Personnel Department

To assist the General Director of Taxation in directing the organization of apparatuses, managing personnel, payrolls and salaries, and training staff within the entire tax branch.

Specific tasks:

13.1. To formulate strategies, plannings and plans on organizational apparatuses and training and development of a contingent of tax officials and employees to meet tax administration requirements;

13.2. To organize the implementation of regulations on functions, tasks, powers and organizational structures of tax authorities and the regime of management of tax officials within the entire tax branch;

13.3. To study and propose the amendment, supplementation or perfection of the functions, tasks, powers and organizational structures of tax authorities at all levels and the regimes of management of tax officials in line with the tax administration reform progress;

13.4. To formulate regulations, processes and operations on management of personnel, organizational apparatuses, payrolls, labor, salary, training and retraining of tax officials within the entire tax branch according to the Finance Minister’s management decentralization;

13.5. To guide, direct and examine tax authorities at all levels in implementation of regulations on organizational apparatuses, management of payrolls, tax officials, labor, salary, training and retraining of tax officials, and the work of internal political protection within the tax branch;

13.6. To formulate regulations on professional codes of conduct of tax officials;

13.7. To evaluate, propose and recommend competent authorities to consider and handle tax officials who violate tax administration law, regulations or processes according to the Finance Minister’s management decentralization;

13.8. To perform other tasks assigned by the General Director of Tax.

14. The Office

To assist the General Director of Tax in directing the implementation of administrative, paperwork and archival affairs and working programs and plans of the General Department of Taxation within the entire tax branch;

Specific tasks:

14.1. To formulate, monitor, urge and assess the results of periodical implementation of working programs and plans of the General Department of Taxation; to study and propose to leaders of the General Department of Taxation measures to direct the implementation of working programs and plans according to schedule;

14.2. To assume the prime responsibility for, and coordinate with units under and attached to the General Department of Taxation in, preparing programs, contents and documents for meetings and conferences of leaders of the General Department of Taxation;

14.3. To review contents and forms of, and administrative procedures for documents elaborated by units under the General Department of Taxation before submitting them to competent authorities for promulgation;

14.4. To guide, direct and examine tax authorities at all levels in the formulation of working regulations and in administrative, paperwork and archival affairs;

14.5. To directly formulate working regulations, monitor, urge, synthesize and assess the results of implementation of working regulations and administrative, paperwork and archival affairs at the General Department of Taxation;

14.6. To synthesize, assess, make periodical and extraordinary reports on, and review operation of the General Department of Taxation and the entire tax branch according to regulations;

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

15. The Accounting and Logistic Department

To assist the General Director of Taxation in directing financial management, capital construction investment management, administration, and tax forms management within the entire tax branch.

Specific tasks:

15.1. To formulate five-year and annual plannings and plans on investment in the construction of material foundations and operating funds of the tax branch;

15.2. To study and formulate principles, regimes and regulations on financial management, internal capital construction, administration and tax forms management within the tax branch according to regulations;

15.3. To guide, direct and examine tax authorities at all levels in making and implementing fund estimates, capital construction investment, management of equipment and working facilities, uniforms and tax forms;

15.4. To synthesize, analyze and assess implementation results, study and propose measures for the effective management and use of operating funds, capital construction investment funds, equipment, working facilities, uniforms and tax forms;

15.5. To evaluate dossiers of internal capital construction investment projects and submit them to competent authorities for approval;

15.6. To directly organize the printing, distribution and finalization of tax forms which fall within the competence of the General Department of Taxation;

15.7. To perform tasks of a grade-3 estimating unit of the General Department of Taxation; to verify annual financial finalization reports made by units under the General Department of Taxation; to synthesize and make financial finalization reports of the entire tax branch; to publicize approved annual financial finalizations to units under the General Department of Taxation;

15.8. To perform tasks in service of activities of the General Department of Taxation; to organize security activities to protect the agency, tax forms warehouses and assets, prevent and fight fires and ensure safety and sanitation; to manage material foundations, means of transport and public assets; to coordinate with other Sections and Departments in urging the implementation of internal rules, regulations and labor disciplines;

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

III. ORGANIZATIONAL APPARATUSES

1. The Departments are organized and work according to the specialist regime (except the Departments defined at Point 2 below, which are organized into Sections).

A Department is composed of the head and assisting deputy heads. The head is answerable before the General Director of Taxation for all activities of the Department, while deputy heads are accountable before the head for their assigned tasks. The appointment, relief from office, transfer and discipline of the Department’s leaders comply with the Finance Minister’s decentralization.

2. The following Departments under the General Department of Taxation may be organized into Sections:

2.1. The Accounting and Logistic Department:

+ The Accounting Section;

+ The Logistic Section;

+ The Tax Forms Management Section.

2.2. The Office of the General Department of Taxation:

+ The Administrative Affairs-Archive Section;

+ The General Affairs Section.

3. The tasks of the Sections under the Finance-Administration Department and the Office shall be specified by the General Director of Taxation.

4. When necessary, at urgent requirements of external activities, the General Director of Taxation may appoint specialists of the General Department of Taxation to section- or Department-level posts in the duration they work with foreign partners.

5. Payrolls of units shall be decided by the General Director of Taxation within the total assigned payroll.

Thuộc tính Văn bản pháp luật 48/2007/QD-BTC

Loại văn bảnQuyết định
Số hiệu48/2007/QD-BTC
Cơ quan ban hành
Người ký
Ngày ban hành15/06/2007
Ngày hiệu lực04/07/2007
Ngày công báo...
Số công báo
Lĩnh vựcBộ máy hành chính
Tình trạng hiệu lựcHết hiệu lực 14/01/2010
Cập nhật12 năm trước
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        Decision No.48/2007/QD-BTC of June 15, 2007 defining the functions, competent, authorities and organizational structures of departments and the office of the general department of taxation
        Loại văn bảnQuyết định
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        Ngày ban hành15/06/2007
        Ngày hiệu lực04/07/2007
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        Số công báo
        Lĩnh vựcBộ máy hành chính
        Tình trạng hiệu lựcHết hiệu lực 14/01/2010
        Cập nhật12 năm trước

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