Quyết định 728/QD-TCT

DECISION

DEFINING THE FUNCTIONS AND TASKS OF DIVISIONS UNDER PROVINCIAL TAX OFFICES

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 Finance Ministry;
Pursuant to the Finance Minister’s Decision No. 49/2007/QD-BTC of June 15, 2007, defining the functions, tasks, authorities and organizational structure of provincial/municipal Provincial Tax Offices under the General Department of Taxation;
At the proposal of the Director of the Personnel Department - the General Department of Taxation,

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on functions and tasks of divisions under Provincial Tax Offices.

Article 2.- This Decision takes effect as from July 1, 2007, and replaces Decision No. 1683 QD/TCT-TCCB of November 14, 2003, and Decision No. 1417/QD-TCT of July 7, 2006, of the General Department of Taxation.

Article 3.- Directors of Provincial Tax Offices, the director of the Personnel Division, the director of the Office and heads of departments and units within the General Department of Taxation shall implement this Decision.

REGULATION

ON FUNCTIONS AND TASKS OF DIVISIONS UNDER PROVINCIAL TAX OFFICES
(Issued together with Decision No. 728/QD-TCT of June 18, 2007, of the General Department of Taxation)

Part I

SPECIFIC FUNCTIONS AND TASKS

1. Propaganda and Taxpayer Services Division

To assist the director of a Provincial Tax Office in disseminating tax policies and laws and assisting taxpayers in domains under the management of the Provincial Tax Office.

Specific tasks:

1.1. To formulate and organize the implementation of programs and policies on taxpayer assistance, and dissemination of tax policies and laws to, taxpayers, citizens and other agencies and organizations in the city or province;

1.2. To guide, direct and inspect attached District Tax Offices in providing assistance to taxpayers and disseminating tax policies and laws;

1.3. To directly assist taxpayers managed by the Provincial Tax Office in implementing tax laws and policies and carrying out tax administrative procedures (guiding and giving replies on problems in the application of agreements on double taxation avoidance and other tax-related international commitments of Vietnam);

1.4. To sum-up taxpayers’ queries about tax policies and procedures and coordinate with the Legal Division (or the General Affairs - Professional Operations - Estimation Division) in submitting these queries to the director for settlement or further submission to competent agencies for settlement according to regulations;

1.5. To be in charge of receiving, guiding and responding to queries about tax policies and laws and handling a number of tax-related administrative procedures according to regulations;

1.6. To supply to taxpayers warning information and other support information available in the information system managed by the tax branch in accordance with laws and the tax branch’s regulations;

1.7. To assume the prime responsibility for, and coordinate with, other divisions within the Provincial Tax Office and concerned organizations in the province or centrally run city in, organizing dialogue meetings with taxpayers;

1.8. To commend, praise and honor taxpayers that well perform their tax liabilities and other organizations and individuals outside the tax branch that record outstanding achievements in the tax administration work;

1.9. To supervise, synthesize and report the results of the dissemination of tax policies and laws, the commendation and reward of organizations and individuals outside the tax branch and the reform of tax-related administrative procedures in the locality; to study and propose measures to raise the efficiency of taxpayer services and the dissemination of tax laws;

1.10. To manage and edit the content of the website of the tax branch at the Provincial Tax Office; to coordinate with the General Department of Taxation in formulating the content of the tax branch’s website on the internet;

1.11. To compile documents and take part in training tax officials and employees in its assigned domains;

1.12. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

1.13. To perform other tasks assigned by the director of the Provincial Tax Office.

2. Tax Declaration and Accounting Division

To assist the director of the Provincial Tax Office in organizing tax registration, processing tax return dossiers and making tax accounting and statistics within the management scope of the Provincial Tax Office.

Specific tasks:

2.1. To formulate programs and plans on tax declaration, accounting and statistics in the locality;

2.2. To guide, direct and inspect the processing of tax return dossiers, tax accounting and statistics of District Tax Offices;

2.3. To carry out tax registration and grant tax identification numbers to taxpayers in the province or centrally run city; to manage changes in production and business activities of, and carry out procedures for modification and closing of tax identification numbers for, taxpayers managed by the Provincial Tax Office;

2.4. To enter data and process tax return dossiers, tax refund dossiers and documents and vouchers related to taxpayers’ tax liabilities according to regulations, make book-accounting of all information in return forms, tax payment vouchers and documents related to taxpayers’ tax liabilities;

2.5. To conduct initial examination of tax return dossiers; if defecting that the return has been made not according to prescribed administrative procedures, to request taxpayers to make adjustment in time; to adjust data on taxpayers’ tax liabilities when receiving adjusted return forms, decisions on handling of tax-related administrative violations or other adjusted information on taxpayers according to regulations;

2.6. To handle and propose the handling of taxpayers’ violations in tax registration procedures, submission of tax return dossiers; suspension of business activities or leaving of business location, which fall within its management scope;

2.7. To receive and propose the processing of dossiers of application for extension of tax declaration and payment time limits;

2.8. To classify and process tax refund, exemption or reduction dossiers according to regulations; to transfer dossiers of cases subject to examination before tax refund to the Tax Audit Division;

2.9. To calculate and assess the payable tax amounts to taxpayers that fail to submit tax returns;

2.10. To coordinate with functional agencies in comparing and certifying the results of taxpayers’ fulfillment of their tax liabilities toward the state budget;

2.11. To make tax accounting for taxpayers managed by the Provincial Tax Office, including: tax accounting for taxpayers; accounting of temporary revenue accounts; accounting of temporary deposit accounts; accounting of valued added tax refund accounts; accounting of accounts for recovery of refunded value added tax from, and refund of paid tax amount to, taxpayers according to regulations, and tax statistics; to implement regulations on tax accounting and statistic reporting;

2.12. To coordinate with customs agencies according to coordination regulations in supplying and comparing data on and identifying taxpayers that have been refunded with value added tax but still owe import tax or export tax debts;

2.13. To make and manage tax registers at tax offices;

2.14. To make a list of, update, storage and manage tax return dossiers of taxpayers managed by the Provincial Tax Office; to supply information on taxpayers and other relevant documents to units within and outside the tax branch according to regulations of the State and the tax branch;

2.15. To sum up and report the results of tax filling, accounting and statistics in the locality;

2.16. To compile documents and take part in training tax officials and employees in its assigned domains;

2.17. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

2.18. To perform other tasks assigned by the director of the Provincial Tax Office.

3. Tax Debt Management and Enforcement Division

To assist the director of the Provincial Tax Office in managing tax debts, urging the collection of tax debts and applying enforcement measures for collection of tax debts and fines within its management scope.

Specific tasks:

3.1. To formulate programs and plans on collection and enforcement of tax debts in the province or city;

3.2. To guide, direct and inspect the collection and enforcement of tax debts by District Tax Offices;

3.3. To supervise tax filling and payment by taxpayers and classify tax debts according to regulations; to analyze tax debt-owing situation of each taxpayer in the locality under the management of the Provincial Tax Office;

3.4. To collect information on taxpayers owing tax debts, propose measures for urging the collection or enforcement of tax debts and fines; to supply information on tax debt-owing situation in the locality at the request of legal agencies and under direction of leaders of the Provincial Tax Office; to supply a list of organizations and individuals that brazenly refuse to pay their tax debts for publicization on the mass media;

3.5. To compile dossiers of request for tax enforcement, propose tax enforcement measures to leaders of the Provincial Tax Office for decision, enforcement decisions on tax collection according to its competence or advise or coordinate with competent authorities in taxes enforcing according to regulations;

3.6. To carry out procedures for the collection of tax debts and fines; to monitor, urge and sum up the results of remittance of tax debts and fines to the State budget; to acknowledge debts to the state budget;

3.7. To propose the processing of dossiers of application for debt freezing, rescheduling or remission and handle other dossiers related to tax debts (including dossiers on handling of tax debts forwarded by District Tax Offices); to evaluate and transfer dossiers of tax debts to superior agencies and concerned agencies for coordination in the application of measures for handing and recovering tax debts in cases falling beyond the competence of the Provincial Tax Office;

3.8. To supervise the handling of debts by superior tax authorities and implement decisions on handling of tax debts;

3.9. To sum up, report and evaluate the results of tax debt management and coercion in the locality; to study and propose measures to raise the efficiency of tax debt management and enforcement;

3.10. To compile documents and take part in training tax officials and employees in assigned domains;

3.11. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

3.12. To perform other tasks assigned by the director of the Provincial Tax Office.

4. Tax Examination Division

To assist the director of the Provincial Tax Office in examining and supervising tax declaration; to be answerable for the realization of revenue estimates with regard to taxpayers directly managed by the Provincial Tax Office.

Specific tasks:

4.1. To formulate monthly, quarterly and annual programs and plans on the examination and supervision of tax declaration in its management locality;

4.2. To guide, direct and inspect tax declaration examination and supervision by District Tax Offices;

4.3. To collect information related to the determination of taxpayers’ tax liabilities;

4.4. To exploit data on taxpayers’ monthly tax return dossiers, collect information, analyze, evaluate and compare them with data of tax authorities; to inspect the truthfulness and accuracy of tax return dossiers; to detect doubtful and extraordinary matters in tax declaration and request taxpayers to give explanation or make timely adjustment;

4.5. To inspect the implementation of tax laws at taxpayers’ head-offices and inspect authorised tax-collecting organizations in accordance with the Law on Tax Administration;

4.6. To examine dossiers of application for tax refund, exemption or reduction of taxpayers subject to advance examination for submitting them to leaders of the Provincial Tax Office for decision;

4.7. To assess payable tax amounts if taxpayers make tax return without sufficient grounds or at variance with reality without explanation;

4.8. To transfer cases of tax declaration involving signs of tax evasion and relevant dossiers and documents to the tax audit for the latter to carry out tax inspection when conditions permit;

4.9. To carry out inspection in case of taxpayers merger, dissolution, bankruptcy, tax declaration suspension, escape, missing, ownership transformation or restructuring or equitization of enterprises;

4.10. To check, compare and verify invoices and notify the results of invoice verification according to regulations; to handle and propose the handling of violations on the management and use of tax invoices and tax-related violations on the basis of the results of tax invoice verification; to inspect the observance of regulations on management and use of invoices by taxpayers and organizations and individuals authorised by tax authorities to collect taxes, charges and fees;

4.11. To handle and propose the handling of taxpayers that commit violations of tax laws and are detected through examination;

4.12. To supply adjusted information on taxpayers’ tax liabilities to concerned functional divisions;

4.13. To receive budget revenue estimates of subjects directly managed by the Provincial Tax Office; to be responsible for the realization of revenue estimates with regard to taxpayers managed by the Provincial Tax Office;

4.14. To synthesize, analyze, evaluate and report the results of tax declaration examination and supervision in the locality; to study and propose measures to raise the efficiency of tax declaration examination and supervision;

4.15. To compile dossiers and take part in training tax officials and employees in its assigned domains;

4.16. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

4.17. To perform other tasks assigned by the director of the Provincial Tax Office.

5. Tax Audit Division

To assist the director of the Provincial Tax Office in inspecting the observance of tax laws by taxpayers; to settle denunciations about tax evasion and frauds related to taxpayers managed by the Provincial Tax Office.

Specific tasks:

5.1. To formulate annual programs and plans on inspection of taxpayers; to receive requests and dossiers of application for inspection of taxpayers forwarded by the Tax Examination Division and District Tax Offices;

5.2. To collect information related to the determination of tax liabilities of taxpayers subject to inspection;

5.3. To organize tax inspection under inspection programs and plans of the Provincial Tax Office; to inspect cases forwarded by the Tax Examination Division and District Tax Offices or at the request of superior tax authorities and state competent authorities;

5.4. To handle or propose the handling according to regulations of organizations and individuals committing violations of tax laws and detected through inspection;

5.5. To coordinate with other functional agencies in carrying out inspection and combating smuggling, trade frauds, illegal business and tax evasion;

5.6. To compile dossiers to request competent agencies to initiate legal proceedings against organizations and individuals that commit violations of tax laws according to regulations;

5.7. To organize the reception of citizens at the working offices of tax authorities in order to know about and handle information on violations of tax policies and laws committed by taxpayers;

5.8. To inspect, verify and settle denunciations about violations of tax laws committed by taxpayers; to give its opinions on dossiers of tax-related denunciations which fall beyond the competence of the Provincial Tax Office for submission to superior agencies and other concerned agencies for settlement;

5.9. To carry out tax evaluation at the request of proceedings-conducting agencies in the locality or under the assignment of the General Department of Taxation;

5.10. To supply information and post-inspection conclusions to concerned functional divisions for coordination in tax administration;

5.11. To synthesize, report and evaluate the quality of tax audit, sum up the results of settlement of complaints and denunciations related to taxpayers; to study and propose measures to raise the efficiency of tax audit;

5.12. To compile dossiers and take part in training tax officials and employees in assigned domains;

5.13. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

5.14. To perform other tasks assigned by the director of the Provincial Tax Office.

6. General Affairs - Professional Operations - Estimation Division

To assist the director of the Provincial Tax Office in directing and providing guidance on tax administration operations, tax laws and policies; to elaborate and realize state budget revenue estimates within the management scope of the Provincial Tax Office.

Specific tasks:

6.1. To formulate programs and plans on professional operations, realization of revenue estimates and general affairs;

6.2. To guide, direct and inspect District Tax Offices in analyzing, evaluating and realizing tax revenue estimates, and in summing up and elaborating tax revenue estimates for submission to competent authorities for approval;

6.3. To elaborate and submit revenue estimates to competent authorities for approval and advise leaders of the Provincial Tax Office in allocating state budget revenue estimates and organizing the realization of monthly, quarterly and annual tax revenue estimates in the locality;

6.4. To formulate criteria for decentralization of the management of taxpayers in the locality;

6.5. To supervise, sum up, analyze and evaluate the progress of realization of tax revenue estimates; to coordinate with concerned authorities and branches in applying measures for managing tax collection in the province or centrally run city; to formulate and direct the implementation of solutions and measures for managing the collection of taxes, fees and charges in suitability with each geographical area and business lines of non-state sectors;

6.6. To supply information and figures on tax collection results to concerned agencies and branches and the provincial/municipal People’s Committee; to join with other branches and authorities in working out undertakings and measures to encourage the development of local economy, fight smuggling and illegal business activities;

6.7. To direct, guide and inspect District Tax Offices in realizing tax policies and laws, performing tax administration operations and implementing regulations on the authorised collection of land-related amounts, fees and charges as well as in performing tax administration of business households paying package tax;

6.8. To guide and assist other divisions within the tax office in implementing legal documents on tax and settling tax-related matters in strict accordance with law and the tax branch’s regulations;

6.9. To evaluate dossiers of tax refund, exemption or reduction forwarded from District Tax Offices for submission to competent agencies for consideration and decision;

6.10. To propose to the director of the Provincial Tax Office the handling of problems arising in the process of performing tasks by units within and attached to the Provincial Tax Office and matters concerning undertakings and policies for the latter to assign concerned units to study and make adjustments to suit the practical situation;

6.11. To propose superior agencies or competent agencies to settle taxpayers’ problems and recommend the amendment or supplementation of inappropriate tax laws and policies in the process of their enforcement;

6.12. To formulate monthly, quarterly and annual operational programs of the Provincial Tax Office; to advise, supervise and urge other divisions to implement these programs; to synthesize, analyze and assess the implementation of tax administration tasks; to organize the preliminary review and final review of the performance of tax administration tasks by the Provincial Tax Office;

6.13. To perform functions and tasks of the Legal Division (defined in Division 8 above of this Decision), if where the Legal Division has not yet been set up;

6.14. To compile documents and take part in training tax officials and employees in its assigned domains;

6.15. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains;

6.16. To perform other tasks assigned by the director of the Provincial Tax Office.

7. Legal Division (for a Provincial Tax Office where the Legal Division has not yet been set up, these tasks may be assigned to the General Affairs - Professional Operations - Estimation Division)

To assist the director of the Provincial Tax Office in tax-related legal activities within the management scope of the Provincial Tax Office.

Specific tasks:

7.1. To formulate programs and plans on legal affairs of the Provincial Tax Office;

7.2. To evaluate draft documents on handling tax-related violations for submission to the director of the Provincial Tax Office for promulgation according to his/her competence or submission to competent authorities for promulgation;

7.3. To organize the dissemination and study of tax laws and other legal documents among cadres, civil servants and employees of the Provincial Tax Office;

7.4. To advise, guide and assist other divisions and District Tax Offices in answering queries about tax policies in complicated cases; to give comments on the written replies of other divisions and District Tax Offices, which are related to tax policies;

7.5. To study and propose the settlement of tax-related disputes and lawsuits according to law;

7.6. To review written replies and guidance on tax-related issues drafted by other divisions of the Provincial Tax Office and District Tax Offices; to propose and submit to leaders of the Provincial Tax Office measures for processing documents which are inconsistent with current legal documents and guiding documents of the General Department of Taxation;

7.7. To manage the grant and withdrawal of practice certificates for the provision of tax-related services;

7.8. To examine, evaluate and review legal activities, propose solutions to raise efficiency of legal activities of the Provincial Tax Office;

7.9. To compile dossiers and take part in training tax officials and employees in its assigned domains;

7.10. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

7.11. To perform other tasks assigned by the director of the Provincial Tax Office.

8. Personal Income Tax Administration Division

To assist the director of the Provincial Tax Office in organizing and directing the management of the collection of personal income tax from individuals having incomes liable to personal income tax within the management scope of the Provincial Tax Office.

Specific tasks:

8.1. To formulate programs and plans on the management of personal income tax collection;

8.2. To guide, direct and inspect the administration of personal income tax of attached District Tax Offices; to supervise socio-economic development situation in the province and city related to incomes of individual taxpayers under its management;

8.3. To receive and realize personal income tax revenue estimates;

8.4. To organize the management of tax collection from individuals under the management of the Provincial Tax Office;

+ To coordinate with local departments and branches in managing individual taxpayers and making a list of personal income tax payers in the locality;

+ To urge the declaration of tax registration, tax payment and finalization; to urge the collection and coercion of tax debts according to the provisions of law;

+ To gather information and documents related to personal income tax of taxpayers managed by the Provincial Tax Office;

+ To inspect the observance of the Law on Personal Income Tax in the locality; to examine personal income tax finalization and dossiers of personal income tax exemption, reduction or refund managed by the Provincial Tax Office; to make records on violations and propose their handling according to laws;

+ To make a list of individuals who violate provisions on personal income tax and cases which need to be inspected and forward to the Audit Division cases of violation falling under its management for handling;

8.5. To answer taxpayers’ queries about personal income tax which fall within the competence of the director of the Provincial Tax Office;

8.6. To synthesize, analyze and evaluate the administration of personal income tax, determining domains in which personal income tax is undercollected and propose measures to prevent undercollection of personal income tax in the locality;

8.7. To compile dossiers and take part in training tax officials and employees in assigned domains;

8.8. To preserve and storage dossiers, documents and the State’s legal documents on its management domains;

8.9. To perform other tasks assigned by the director of the Provincial Tax Office.

9. Internal Audit Division

To assist the director of the Provincial Tax Office in directing and examining law observance by, and the probity of, tax authorities and officials; to settle complaints (including complaints about tax authorities’ decisions on handling of tax violations and complaints within tax authorities), and denunciations about the performance of duties as well as the probity of tax authorities and tax officials under the management of the director of the Provincial Tax Office.

Specific tasks:

9.1. To formulate annual programs and plans on internal audit in the locality;

9.2. To guide and direct the examination of the observance of tax laws and other relevant legal documents; to examine the probity of tax authorities and officials in tax administration, financial management, capital construction investment management, in administration activities of leaderships of District Tax Offices and the settlement of complaints and denunciations related to the fulfillment of duties of tax authorities and tax officials;

9.3. To examine the observance of tax laws and other relevant legal documents, as well as the probity of tax authorities and officials in tax administration, financial management, capital construction investment, management of invoices and in administration activities of leadership of lower-level tax authorities;

9.4. To verify the results of Tax Audit carried out by the Tax Audit Division as planned or directed by the director of the Provincial Tax Office, when receiving written denunciations about law-breaking acts committed by tax officials while carrying out Tax Audit which fall within the settling competence of the director of the Provincial Tax Office;

9.5. To inspect, verify and settle complaints and denunciations about the performance of duties by tax authorities and tax officials, which fall within the settling competence of the director of the Provincial Tax Office;

9.6. To propose measures for handling tax authorities and officials that commit violations of laws, regulations, internal rules or tax administration operations and detected during internal audit or settlement of complaints and denunciations;

9.7. To propose competent state agencies to suspend the implementation of or cancel regulations contrary to legal documents which are detected through inspection;

9.8. To coordinate with functional competent agencies in protecting tax officials and employees who are threatened, intimidated or slandered while performing duties;

9.9. To formulate the Provincial Tax Office’s programs and plans on corruption prevention and combat, thrift practice and waste combat;

9.10. To synthesize, analyze, evaluate and report the results of internal audit and settlement of complaints and denunciations about tax authorities and officials within the Provincial Tax Office; to study and propose amendments to regulations and professional operations in order to raise the quality of the contingent of tax officials; to propose the assessment and commendation of tax authorities and officials;

9.11. To compile dossiers and take part in training tax officials and employees in its assigned domains;

9.12. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

9.13. To perform other tasks assigned by the director of the Provincial Tax Office.

10. Informatics Division

To assist the director of the Provincial Tax Office in organizing the management and operation of the system of informatics devices of the tax branch; to apply informatics software to tax administration, guide and train tax officials in the use of informatics applications in management activities.

Specific tasks:

10.1. To formulate programs and plans on the application of information technology in service of tax administration activities of the Provincial Tax Office;

10.2. To guide, inspect and assist District Tax Offices in the management, operation, installation, warranty and maintenance of the informatics system and application software of the tax branch, and ensure information security for computer systems;

10.3. To settle and report to the General Department of Taxation on incidents related to computer systems, networks, system and application software and databases;

10.4. To determine the demand for, and allocate, install, manage, operate and maintain informatics systems and other technical devices at the Provincial Tax Office and District Tax Offices;

10.5. To build, maintain and manage the Provincial Tax Office’s database on taxpayers for exploitation and use in tax administration; to multiply data and check their safety and confidentiality and prevent infiltration and computer viruses;

10.6. To assume the prime responsibility for, and coordinate with the Administrative Affairs - Administration - Accounting - Tax Form Division in, receiving, procuring and repairing informatics devices for the Provincial Tax Office;

10.7. To receive and install application software, train and assist tax officials in operating such software in service of management activities of the tax branch at the Provincial Tax Office and District Tax Offices;

10.8. To manage applications, users and the operation of applications in the system of servers at the Provincial Tax Office;

10.9. To synthesize, evaluate and report the results of the informatics work within the Provincial Tax Office according to regulations;

10.10. To compile dossiers and take part in training tax officials and employees in its assigned domains;

10.11. To preserve and storage network and technical dossiers, documents and the State’s legal documents in its management domains according to regulations;

10.12. To perform other tasks assigned by the director of the Provincial Tax Office.

11. The Personnel Division

To assist the director of the Provincial Tax Office in directing and performing jobs related to organizational apparatus, personnel management, payroll and wage, staff training, and emulation and commendation within the Provincial Tax Office.

Specific tasks:

11.1. To formulate annual programs and plans on personnel management, payroll, wage and training of tax official according to the Provincial Tax Office’s management decentralization;

11.2. To guide, direct and inspect District Tax Offices in implementing regulations on organizational apparatus, payroll management, tax officials, labor, wage, training and re-training of tax officials, and protection of political security within the Provincial Tax Office;

11.3. To advise the director of the Provincial Tax Office in arranging the organizational apparatus of the Provincial Tax Office and District Tax Offices in accordance with the strategy on tax reform and streamline the organizational apparatus towards simplification and raising of tax administration efficiency;

11.4. To implement regulations on functions, tasks, authorities and organizational structures of tax authorities and the regime of management of tax officials: recruitment, arrangement, planning, evaluation, appointment, re-appointment, wage raising, rank promotion, dismissal, rotation, disciplining, retirement, job stoppage, within the Provincial Tax Office according to regulations of the State, the tax branch and management decentralization;

11.5. To manage, update, preserve and storage dossiers of cadres of units within the Provincial Tax Office and professional dossiers, documents and the State’s legal documents on its management domains according to regulations of the Finance Ministry and concerned agencies;

11.6. To formulate and implement annual plans on training and re-training officials and employees of the Provincial Tax Office under the guidance of the General Department of Taxation; to build a contingent of lecturers for each training content;

11.7. To coordinate with the General Department of Taxation and units outside the tax branch in formulating training materials and organizing training courses according to regulations of the General Department of Taxation and under the Provincial Tax Office’s plan;

11.8. To carry out and guide District Tax Offices in the emulation and commendation work within the tax branch according to regulations;

11.9. To conduct evaluation and propose competent authorities to handle tax officials that violate laws or regulations and tax administration progresses according to the personnel management decentralization by the Finance Ministry;

11.10. To synthesize, report and assess the results of the Personnel as well as emulation and commendation work within the Provincial Tax Office according to regulations;

11.11. To compile dossiers and take part in training tax officials and employees in its assigned domains;

11.12. To perform other tasks assigned by the director of the Provincial Tax Office.

12. Accounting - Logistic - Invoice Division

To assist the director of the Provincial Tax Office in directing and implementing jobs related to administrative affairs, paperwork and storing wok, financial management, management of capital construction investment, administration and management of invoices within the Provincial Tax Office.

Specific tasks:

12.1. To formulate annual plans on investment in construction of material foundations, on operation funds and on tax prints of the Provincial Tax Office;

12.2. To guide, direct and inspect District Tax Offices in the implementation of jobs related to administrative affairs, paperwork and storing work, the elaboration and realization of fund estimates, capital construction investment, management of working devices, uniforms and invoices;

12.3. To organize the performance of jobs related to administrative affairs, paperwork and storing work at the Provincial Tax Office;

12.4. To revise contents and forms of documents drafted by units under the Provincial Tax Office before submitting them to competent authorities for promulgation;

12.5. To assume the prime responsibility for, and coordinate with units within the Provincial Tax Office in, preparing programs, contents and documents in service of the organization of meetings and conferences of leaders of the Provincial Tax Office;

12.6. To manage capital construction investment, evaluate dossiers of capital construction investment projects for submission to competent authorities for approval;

12.7. To organize the printing, allocation and finalization of invoices managed by the Provincial Tax Office;

12.8. To conduct financial management of the Provincial Tax Office; to perform the tasks of a grade-3 cost-estimating unit of the Provincial Tax Office; to appraise annual financial statements of District Tax Offices; to sum-up and make financial statement reports of the whole Provincial Tax Office; to announce the approved financial statement to units attached to the Provincial Tax Office;

12.9. To perform other tasks in service of the operation of the Provincial Tax Office; to organize the protection of working offices, tax form warehouses and properties, to carry out fire prevention and combat activities and sanitation work; to manage material foundations, vehicles and public assets; to coordinate with other divisions in urging the observance of internal rules, regulations and labor disciplines;

12.10. To synthesize, analyze and evaluate the implementation results and propose measures to raise the effectiveness of financial management, capital construction investment management, administration, tax form management and settlement of administrative affairs, paperwork and storing work within the Provincial Tax Office according to regulations;

12.11. To compile dossiers and take part in training tax officials and employees in its assigned domains;

12.12. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

12.13. To perform other tasks assigned by the director of the Provincial Tax Office.

13. Administrative Affairs - Storage Division (at the Provincial Tax Offices of Hanoi and Ho Chi Minh cities)

To assist the director of the Provincial Tax Office in directing the performance of jobs related to administrative affairs, paperwork and storing work as well as the implementation of working programs of the Provincial Tax Office.

Specific tasks:

13.1. To implement jobs related to administrative affairs, paperwork and storing work at the Provincial Tax Office; to receive and issue official letters of the Provincial Tax Office in a timely, full and accurate manner, and classify and forward them to functional divisions for processing;

13.2. To guide, direct and inspect District Tax Offices in the performance of jobs related to administrative affairs, paperwork and storing work;

13.3. To review contents and forms of documents drafted by units attached to the Provincial Tax Office before submitting them to competent authorities for promulgation;

13.4. To assume the prime responsibility for, and coordinate with units attached to the Provincial Tax Office in, preparing programs, contents and documents in service of the organization of meetings and conferences of leaders of the Provincial Tax Office;

13.5. Annually, to receive dossiers from other divisions and District Tax Offices, classify, adjust and storage these dossiers according to regulations so as to ensure the safety of documents, labor safety and convenience in the exploitation of documents;

13.6. To compile materials and take part in the training of tax officials and employees in its assigned domains;

13.7. To preserve and storage professional dossiers, documents and the State’s legal documents in its management domains according to regulations;

13.8. To perform other tasks assigned by the director of the Provincial Tax Office.

Part II

ORGANIZATION OF IMPLEMENTATION

1. The directors of Provincial Tax Offices shall, based on the practical situations of their localities, elaborate working regulations and regulations on coordination between divisions of the Provincial Tax Offices, clearly identifying responsibilities of each division and individual in each tax administration step and function, so as to ensure that the tax administration process is carried out smoothly and effectively.

2. The directors of Provincial Tax Offices shall organize the implementation of the above regulations and be responsible for organizing the performance of revenue collection tasks in their respective localities. In the course of implementation, if meeting with any difficulties, Provincial Tax Offices are requested to report them to the General Department of Taxation for appropriate amendments or supplements.