Organizational apparatus of state management of duty in Vietnam

Since the country the Democratic Republic of Vietnam established so far, along with the development of the financial sector, financial institutions in general apparatus and the organizational structure of tax revenue in particular was developed and perfected gradually, step by step in line with the economic mechanism of financial management in line with the State administrative organizations and organizational management of production and business.

Before the reform of tax legislation applicable to all economic sectors, tax collection apparatus Vietnam is organized as follows:

– The receiver shall be held by each economic sector, in accordance with applicable tax collection regime for each economic sector, namely:

· The state receiver and managing financial state enterprises: responsible management of revenues from state-owned enterprises.

· Agricultural tax collection apparatus: responsible management of tax collection agricultural cooperatives and individuals.

· Apparatus industrial and commercial tax revenue: responsible management of industrial and commercial tax revenue for the collective economy, individual industrial and commercial business.

For regional export and import of goods, the State shall manage and export tax, import tax through tax collection apparatus is General Administration of Customs.

    Regarding organizational form also changes over time: sometimes the tax collection apparatus are organized in a vertical system, online from the central to the district; tax collection apparatus sometimes organized into a structural unit within the apparatus of financial agencies at all levels.

  2. The organization of the State to manage the current tax.

To fit the new situation of the country, requires urgent organizational structure of the unified tax collection in the country. Dated 07.08.1990, the Council of Ministers issued Decree No. 281 / HĐBT on the establishment of the State tax collection apparatus attached to the Ministry of Finance. Dated 08.21.1991 the Ministry of Finance issued Decision No. 316-TC-QD / TCCB established State Taxation under the Ministry of Finance in charge of domestic tax administration. The management of import and export duty by the General Department of Customs continued to perform.

2.1 Principles of organization management system of the State apparatus on taxes.

  The principle of democratic centralism.

Organizational apparatus of the State management of tax collection is organized uniformly from the central to grassroots levels, and perform the task of organizing the implementation of tax laws in the country.

Unity and organization system in tax collection apparatus is shown in the following points:

· State tax collection system implemented unified management functions across the country on the collection of taxes and other revenues of the state budget for all economic sectors; no organization or individual is allowed to host the tax collection without the authorization of the tax authorities.

· The transactions tax collection and other revenues for the taxpayer to be directing and implementing tax uniformly throughout the sector to ensure strict observance of the tax laws and other revenue mode.

· The tax authorities at all levels are organized in a unified model. The management of payroll, personnel, budget spending, the implementation of policies for staff as well as professional standards of tax officials are made uniform tariff across the sector.

    Local tax authorities under the leadership of the Minister of parallel financial and presidents of provincial Uoy.

    The tax authority from central to local levels in the system of State agencies, with legal status.

2.2 The duties and powers of the tax authorities.

Asian. For tax authorities inland:


GDT is the highest organ of state tax collection system along with the General Administration of Customs.

According to a decision established, the General Tax Department is responsible for drafting advisory documents on tax and legal documents guiding the implementation of tax laws. Construction and operating plans across the country and collected in each locality; popular organizations, professional guide and direct the implementation of tax laws in the country; complete study management structure of the State apparatus and the use of tax officials; organization of inspection and examination process in order to abide by the tax laws of the implementation of tax laws to achieve high results; settling complaints and denunciations about tax …

 The local tax authorities.

Tax Department is organized under the General Department of Taxation was held in all provinces and cities under central zone. The structure of the tax department’s apparatus includes a number of function rooms and a business room, room tax collection is organized according to the tax payers.

 Tax Department has the task and powers, mainly the following:

Popular, guide, direct and organize the implementation of the tax laws; develop and direct the implementation of the plan obtained in the whole region and each attached Tax Department; guided test Departments perform management operations, addressing tax-related complaints; direct the collection of taxes and other revenue for the objects of management responsibilities in the province.

 The Tax Department.

Tax department is organized under the Tax Department, to be held in all districts. Structure Tax Department apparatus including professional associations, and professional groups, teams, station directly manage the tax collection.

 Tax departments with the task, the following powers:

Construction and implementing detailed plans for each collected tax law arising in the districts; implementation of professional management of the taxpayers; supervise and inspect the taxpayer in the observance of the tax laws.

Each tax authorities to fully implement its mandate will create synergies in the implementation of the plan targets completion of the State revenue. But to perform assigned duties, tax law contains provisions for leaders and cadres tax collection has some certain powers.

b. For the State management agency on taxes in import-export activities:

Vietnam Customs Authority to perform the function of State management over customs for export activities, import, exit, entry, transit, Vietnam by road; combat smuggling or illegal transportation of goods, foreign exchange, money across borders Vietnam. The goods, luggage, foreign exchange, money Vietnam, parcel, postal, objects and other assets exported or imported through the border with Vietnam are subject to the State management of customs under the provisions under the law.

 Vietnam Customs Agency organized on the principle of centralized, unified, under the direct leadership of the Government. Vietnam Customs Organization include:

 General Department of Customs.

 The provincial or inter-provincial and city under the central and equivalents.

 Border customs, customs control team.

Vietnam customs authorities and authorities responsible for the following:

· Carry out customs procedures, test execution, supervision and customs control in accordance with law.

· General Department of Customs shall have defined procedures for the declaration, goods inspection, calculation and payment of tax on exports, imports and the implementation of tax collection unified customs service. Customs provinces, cities and border customs are responsible for the implementation of regulations on the procedures for registration of export declarations, import sufficient valid documents for tax calculation, calculate the correct amount of tax that nest individuals must pay taxes, thus creating favorable conditions for organizations and individuals to pay tax obligations.

· Ensure the implementation of the provisions of the State of export, import and export tax, import tax and other obligations within its competence prescribed by law.

· Undertake measures to detect, prevent, investigate and handle acts of smuggling or illegal transportation of goods, foreign exchange, money Vietnam border, violations of other provisions of the State customs within its competence prescribed by law.

· Implement State statistics on customs.

· To propose policies and measures the State management over the activities of export, import, exit, entry, transit, Vietnam by road and guide organizations and individuals to implement the provisions of the State customs.

· Training and retraining of customs staff.

· International cooperation with countries of Customs.

While performing the tasks and exercising their powers, the Customs Vietnam close collaboration with local governments at all levels, the armed forces, other State organs, social organizations, rely on the people and under the supervision of the people.

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