DECISION

ON STIPULATING FUNCTIONS AND DUTIES OF THE TEAMS OF SUB-DEPARTMENT OF TAXATION

GENERAL DIRECTOR OF GENERAL DEPARTMENT OF TAXATION

Pursuant to Decision No. 115/2009/QD-TTg dated September 28, 2009 of the Prime Minister on functions, tasks, powers and organizational structure of the General Department of Taxation directly under the Ministry of Finance;

Pursuant to Decision No. 108/QD-BTC dated January 14, 2010 of the Minister of Finance on the functions, tasks, powers and organizational structure of the Department of Taxation directly under the General Department of Taxation;

Pursuant to Decision No. 503/QD-TCT dated March 29, 2010 of the General Director of the General Department of Taxation on functions, tasks, powers and organizational structure of the Sub-Department of Taxation under the Department of Taxation.

At the proposal of the Director of Department of Personnel and Organization and the General Department of Taxation,

DECIDES

...

...

...

Article 2. This Decision takes effect from its signing date and supersedes the regulation on functions and duties of the Teams of the Sub- Department of Taxation issued together with Decision No. 729/QD-TCT dated June 18, 2007 of the General Director of General Department of Taxation.

Article 3. Director of Department of Taxation of centrally-affiliated provinces and cities, Director of Department of Personnel and Organization, Chief of Office of the General Department of Taxation and heads of departments and units directly under the General Department of Taxation are liable to execute this Decision. /.

GENERAL DIRECTOR




Dang Hanh Thu

REGULATION

ON FUNCTIONS AND DUTIES OF THE TAXATION TEAMS OF SUB-DEPARTMENT OF TAXATION
(Issued together with Decision No. 504/QD-TCT on March 29, 2010 by the General Director of General Department of Taxation)

Part I.

SPECIFIC FUNCTION AND DUTIES

...

...

...

Assisting the Head of Sub-Department of Taxation in the implementation of propagation on policy and tax law; supporting taxpayers within management of the Sub-Department of Taxation.

Specific duties:

1.1. Developing programs and plans on taxpayer support, propagating policy and tax laws to taxpayers, citizens and other agencies and organizations in the area;

1.2. Implementing the propagation and dissemination of policy and tax laws to taxpayers, citizens and other agencies and organizations in the area;

1.3. Implementing the tax assistance; acting as a hub to receive, guide and answer the problems related to tax policy, tax administration procedures, settling a number of tax administration procedures for taxpayers as prescribed;

1.4. Guiding, supporting and issuing retail invoices to organizations and individuals that have occasional revenues to declare and pay taxes;

1.5. Assuming the prime responsibility and coordinating with the Teams of the Sub-Department of Taxation and relevant organizations to hold dialogue with the taxpayers in the area.

1.6. Providing the taxpayer warning information and other supporting information on the basis of information systems managed by the tax authorities in accordance with the law and the sector;

1.7. Reviewing the problems of taxpayers about tax policy and tax administration procedures, making report to the leadership of the Sub-Department for settlement or requesting the competent authority for consideration and for settlement;

...

...

...

1.9. Monitoring, reviewing and making report on the results of the implementation of support and propagation on tax, the commendation and reward and honor to the taxpayers and the tax administration reform; proposing measures to improve the efficiency of support to the taxpayers and tax propagation;

1.10. Organizing the preservation and archive of business records and other State legal documents within the scope of management of the Team;

1.11. Performing other duties assigned by the Head of Sub-Department of Taxation.

2- Declaration – Tax accounting and informatics Team:

Assisting the Head of Sub-Department of Taxation to perform the tax registration, tax return processing, tax accounting, tax statistics under management decentralization; management and operation; system management and operation of IT equipment; deployment and installation and instruction of the use of informatics application softwares in service of tax management.

Specific duties:

2.1. Developing program and plan for implementation of tax declaration record processing, tax accounting and informatics of the Sub-Department of Taxation.

2.2. Implementing the tax registration and issuing tax identification number to the taxpayers in the area; managing the change of business and production operations and implementing procedures for conversion and closing tax identification number for the taxpayers under the management area of the Sub-Department of taxation;

2.3. Directly receiving and processing tax declaration records, tax refund records, documents and vouchers relating to the tax obligations of the taxpayer in accordance with data entry, accounting and recording of all information on the declaration, tax payment vouchers and other documents related to the tax obligation of the taxpayers;

...

...

...

2.5. Handling and proposing the handling of violations of taxpayers on tax registration procedures, submitting tax declaration records, stopping business and leaving the business area within the scope of management.

2.6. Receiving and proposing the processing of records applied for extension of time limit for tax declaration and tax payment.

2.7. Classifying and processing records of tax refund, tax exemption and tax reduction as prescribed; Implementing the tax exemption and reduction not subject to the advance checking; transferring records of tax exemption, reduction and refund subject to the advance checking to the tax inspection Team.

2.8. Calculating tax and notifying the amount of tax payable; defining tax for cases where the taxpayers fail to submit tax declaration.

2.9. Coordinating with other relevant agencies to compare and certify the result of performance of tax obligations for the state budget of the taxpayer; proposing the settlement of records applied for extension of the time limit for tax declaration and payment;

2.10. Performing accounting work for taxpayers including: tax accounting of taxpayers, accounting of temporarily receivable accounts, accounting of imprest accounts, refunding tax to the taxpayers in accordance with regulation and tax statistics; implementing regulation on tax accounting report and tax statistics as prescribed;

2.11. Making list, updating information, keeping and managing taxpayers’ tax records, providing information on the taxpayers and other relevant documents at the proposal of the units inside and outside tax sector as prescribed by law and sector.

2.12. Proposing needs, installation, management, operation, warranty, network maintenance, IT equipment at the Sub-Department of Taxation;

2.13. Receiving application programs, setting up, instructing and supporting tax officials to operate and use applied software application in service of the management at the Sub-Department of Taxation;

...

...

...

2.15. Monitoring, reviewing, evaluating, and reporting the result of the processing of tax declaration records and tax accounting, the management of IT equipment and IT application; proposing measures to improve the efficiency of the tax declaration records, tax accounting and IT application in tax administration;

2.16. Organizing the preservation and archive of business records and other State legal documents within the scope of management of the Team;

2.17. Performing other duties assigned by the Head of Sub-Department of Taxation.

3- Debt management and tax debt enforcement Team:

Assisting the Head of Sub-Department of Taxation to perform the management of tax debt, enforcement of tax debt and fine collection for the taxpayer within the scope of management of the Sub-Department of Taxation.

Specific duties:

3.1. Developing programs and plans for management of tax debt and enforcement of tax debt and fine collection in the area.

3.2. Performing procedures for collection of tax debt, fine, monitoring, urging and summing up the results of collection of tax debt and fine in the State budget;

3.3. Monitoring the declaration, tax payment of the taxpayers, classifying tax debt as prescribed, analyzing debt condition of each taxpayer in the area.

...

...

...

3.5. Advising and proposing the processing of records for freezing, rescheduling and elimination of debt and processing other records of tax debt; appraising and submitting the competent authorities for settlement the freezing, rescheduling and elimination of debt, tax and fine.

3.6. Monitoring the result of debt settlement of the superior tax agencies and implementing the decisions on debt settlement for the taxpayers.

3.7. Appraising and requesting the competent authorities to settle bad debts as prescribed; guiding the taxpayers to prepare record of tax debt settlement

3.8. Preparing record to propose enforcement and proposing measures to implement enforcement of tax debt collection for submission to leadership of Sub-Department of Taxation to make a decision and carry out the enforcement under competence or advise and coordinate with the competent authorities to carry out the enforcement of tax debt as prescribed;

3.9. Reviewing and making report on the result of implementation of debt management and enforcement of tax debt within the scope managed by the Sub-Department; proposing measures to improve the effectiveness of debt management and enforcement of tax debt;

3.10. Organizing the preservation and archive of business records and other legal documents of the State in the field of management team;

3.11. Performing other duties assigned by the Head of Sub-Department of Taxation.

4- Tax inspection Team:

Assisting the Head of Sub-Department of Taxation to inspect, supervise tax declaration, settle denunciation related to the taxpayers; take responsibility for collection estimate within the scope of management of Sub-Department of Taxation.

...

...

...

4.1. Preparing programs and plans to implement the inspection and supervision of tax declaration in the area;

4.2. Collecting information related to the identification of tax obligations of the taxpayers;

4.3. Mining data of monthly tax declaration records of the taxpayers, collecting information, analyzing, evaluating and comparing with information data of the tax agencies; checking the truthfulness and accuracy of tax declaration record; detecting suspicious and usual things in tax declaration and requiring the taxpayer to explain or make prompt adjustment.

4.4. Inspecting the compliance with policies and laws on tax at the taxpayers’ head offices; inspecting organizations authorized to collect tax as prescribed by the Law on tax management.

4.5. Checking records of tax exemption, reduction and refund subject to advance checking; implementing procedures for tax exemption and reduction and submit the leadership of Sub-Department for decision; transferring records of tax refund, exemption and reduction not under the competence to the superior agencies for settlement as prescribed;

4.6. Determining tax for cases of tax declaration with insufficient grounds and not in line with the actual arising that the taxpayers cannot explain.

4.7. Identifying cases with signs of tax evasion, tax fraud to transfer records to the inspection department of the superior tax authorities for settlement;

4.8. Checking cases where taxpayers have merged, dissolved, broke, stopped declaration, fled, missed, transformed form of ownership or re-organized and restructured or equitized enterprises. ...;

4.9. Checking and comparing, verifying invoices and replying the results of invoice verification as prescribed; handling and proposing the handling of violation on the management and use of invoices, tax violations according to the results of invoice verification; inspecting the observance of regulations on management and use of receipts and other tax prints of taxpayers and organizations, and individuals authorized by the tax authorities to collect tax, charges and fees;

...

...

...

4.11. Organizing people meeting activities at the head office of tax agencies in order to grasp, review and settle information reflected by people on acts of violation of policy and laws on tax of taxpayers.

4.12. Checking, verifying and settling denunciation of acts of violations of laws on tax of the taxpayers within the management competence of the Sub-Department of Tax; giving opinions for records of tax denunciation not under the management competence of the Sub-Department of Taxation and forwarding the case to the superior tax agencies and relevant agencies for settlement.

4.13. Receiving estimate of budget revenue of the taxpayers under the management of the Sub-Department of Taxation (except for subjects under management of inter-commune, ward and town tax Team, estimate of personal income tax); directly taking responsibilities for implementation of estimate of revenue for the taxpayers within the scope of management.

4.15. Reviewing, evaluating and reporting the result of implementation of tax inspection, settling denunciation related to the taxpayers under the management of the Sub-Department of Taxation.

4.16. Organizing the preservation and archive of business records and other State legal documents within the scope of management of the Team;

4.17. Performing other duties assigned by the Head of Sub-Department of Taxation.

5- Personal income tax management Team:

Assisting the Head of Sub-Department of Taxation to inspect and supervise the declaration of personal income tax and taking responsibilities for implementation of estimate of personal income tax collection within the scope of management of Sub-Department of Taxation.

Specific duties:

...

...

...

5.2. Collecting information related to the determination of personal income tax obligations of the taxpayers.

5.3. Developing programs and plans and directly inspecting and supervising the personal income tax declaration of the taxpayers that are non-business administrative agencies, organizations under and directly under management of district-level People’s Committee (except for subjects that are business and production establishments implemented by the inspection Team). Particularly:

5.3.1. Mining data of tax declaration records of the taxpayers, collecting information, analyzing, evaluating and comparing with information data of the tax agencies; checking the truthfulness and accuracy of records of personal income tax declaration; detecting suspicious and usual things in tax declaration and requiring the taxpayer to explain or make prompt adjustment.

5.3.2. Checking records of personal income tax settlement, records of exemption, reduction and refund of personal income tax; implementing procedures for the exemption or reduction of personal income tax for submission to the leadership of Sub-Department for decision; transferring records of exemption, reduction and refund of personal income tax does not under the competence to the superior tax agencies for settlement as prescribed;

5.3.3. Determining tax for cases of tax declaration with insufficient grounds and not in line with the actual arising that the taxpayers cannot explain.

5.3.4. Identifying cases with signs of tax evasion, tax fraud to transfer records to the inspection department of the superior tax authorities for settlement;

5.3.5. Checking the cases where the payers of personal income tax have stopped the tax declaration, fled, missing

5.3.6. Handling and proposing to handle the cases where taxpayers have acts of violation of law on tax detected upon tax inspection;

5.4. Inspecting or coordinating to inspect the implementation of policies and laws on personal income tax of income paying units, organizations authorized to collect personal income tax as prescribed by the Law on tax management;

...

...

...

5.6. Providing regulatory information on tax obligation of the taxpayers, information and conclusion after inspection for the relevant departments; reviewing, urging and monitoring the implementation of decisions on handling and sanction of personal income tax, decisions on sanction of administrative violation in personal income tax area.

5.7. Proposing solutions and advising the Sub-Department of Taxation to direct tax Teams to carried out to fulfill the rate of estimate of personal income tax assigned to the Department of Taxation; directly taking responsibility for implementing the estimates of personal income tax collection for taxpayers under its management;

5.8. Reviewing, evaluating, and reporting the results of the inspection, settlement of complaints relating to personal income tax of the taxpayer within the management of the Sub-Department of Taxation.

5.9. Organizing the preservation and archive of business records and other legal documents of the State in the field of management team;

5.10. Performing other duties assigned by the Head of Sub-Department of Taxation.

6- Review - Profession – Estimate Team:

Assisting the Head of Sub-Department of Taxation to guide the tax management operations, tax policies and laws to tax officials in Sub-Department of Taxation; developing and implementing the estimate of state budget revenue assigned to the Sub-Department of Taxation.

Specific duties:

6.1. Developing programs and plans for preparing estimate of revenue; deploying and guiding tax management operations to tax departments and officials in the Sub-Department of Taxation.

...

...

...

6.3. Preparing estimates for submission to the competent authorities and advising the leardership of the Sub-Department of Taxation to assign estimate of state budget revenue to the Teams and organizations for implementation of monthly, quarterly and yearly estimate of tax revenue in the management area; advising and proposing measures to improve efficiency of tax collection management.

6.4. Providing information and general data on the result of budget revenue for agencies and relevant sectors and district People’s Committee; joining with sectors and levels on the policies and measures to encourage local economic development, preventing smuggling and illegal business…

6.5. Guiding and supporting departments, officials and employees of the Sub- Department of Taxation to implement tax policy and tax law, tax management operation and regulations on the authorized collection of revenues on land, fees and charges and tax management for household management task mandated to collect revenues on landbelt, charges, fees and taxes for business households with stable presumptive tax;

6.6. Proposing the superior level or competent agencies to settle difficulties arising in implementation of tax management of the Sub-Department of Taxation and the compliance with tax obligations of the taxpayers; proposing and requesting adjustment and supplementation of guiding documents of tax operation not in line with the actual situation.

6.7. Developing programs and operation plans of the Sub-Department of Taxation monthly, quarterly and yearly; monitoring, urging and advising leadership of the Sub-Department to direct and deploy programs and operation plans to the Sub-Department of Taxation.

6.8. Reviewing, analyzing and comprehensively evaluating the implementation of the tax administration tasks; organizing the preliminary and general review of the tax management tasks of the Sub-Department of Taxation;

6.9. Reviewing and appraising the contents, forms, administrative procedures of documents made by the Sub-Department of Taxation; proposing the competent agencies to suspend the implementation or annul regulations contrary to the current legal documents.

6.10. Advising and assisting the Head of Sub-Department of Taxation in settlement of disputes, procedural rights and obligations as prescribed by law;

6.11. Organizing the preservation and archive of business records and other State legal documents within the scope of management of the Team;

...

...

...

7 - Internal inspection Team: (Assigning the tasks of internal control to the internal inspection Team for small Sub-Department)

Assisting the Head of Sub-Department of Taxation to inspect the compliance with the law, integrity of tax agencies, tax officials; settling complaints (including complaints about decisions on handling of tax of the tax agencies and relevant complaints inside the tax agencies, tax officials), denunciation related to the compliance with the pubic affairs and protecting the integrity of the tax agencies and tax officials under the competence of the Head of Sub-Department of Taxation.

Specific duties:

7.1. Developing contents and programs and plans for internal inspection in the management area;

7.2. Inspecting the compliance with the law on tax and other relevant legal documents of tax departments and officials in the Sub-Department of Taxation; inspecting the integrity of tax officials in implementation of tax management, financial expenditure management, tax print management inside the Sub-Department of Taxation.

7.3. Organizing the revision of inspection result of tax inspection Team under the direction of the Head of Sub-Department of Taxation or when there is petition to denounce acts of violation of law in tax inspection activities under competence of settlement of the Head of Sub-Department of Taxation (if the Sub-Department does not establish its own the internal inspection Team, this task is under the competence of the internal inspection Division under Department of Taxation);

7.4. Inspecting, verifying and settling complaints and denunciation related to the implementation of public affairs of the tax agencies and officials under competence of settlement of the Head of Sub-Department of Taxation;

7.5. Proposing measures of handling over departments under the Sub-Department of Taxation and tax officials violating law, rule, regulation and tax management operation process detected upon internal inspection and settlement of complaints and denunciation.

7.6. Coordinating with the relevant competent authorities to protect tax public servant and officials who are threatened, bullied, slandered ... while on duty;

...

...

...

7.8. Reviewing and making report on the result of internal inspection, settlement of complaints and denunciation related to internal tax agencies and officials within the scope of management of the Sub-Department of Taxation; proposing amendment of regulations, operation process and measures to improve the quality of tax officials; proposing the evaluation, commendation and reward to the tax agencies and officials.

7.9. Organizing the preservation and archive of business records and other State legal documents within the scope of management of the Team;

7.10. Performing other duties assigned by the Head of Sub-Department of Taxation.

8- Registration and other revenues Team:

Assisting the Head of Sub-Department of Taxation to manage registration fee collection, tax on the transfer of land use right, land use right assignment revenue, land rental, property tax (later), fees and other evenues (hereinafter referred to as the land revenues, including personal income tax for transfer of real estate, inheritance, donation, registration fee and other revenues) arising in the area under the management of the Sub-Department of Taxation.

Specific duties:

8.1. Developing programs and plans for revenue management for land revenue, registration fee and other revenues in the area;

8.2. Receiving tax declaration records of the taxpayers; checking tax declaration records, calculating tax and issuing announcements of collection of revenues on land, registration fee and other revenues.

8.3. Organizing collection and remittance or coordinating with the Treasury in order to collect and remit tax in terms of revenues on land, registration fee and other revenues.

...

...

...

8.5. Proposing to handle the cases where the taxpayers have acts of violation of law on tax in the compliance with obligations to pay revenues in terms of land, registration fee and other revenues; urging the implementation of decisions on handling of violation;

8.6. Organizing the preservation and archive of business records and other legal documents of the State in the field of management team;

8.7. Performing the functions and duties of the personal income tax management Team if the Sub-Department has not established this Team.

8.8. Performing other duties assigned by the Head of Sub-Department of Taxation.

9- Administration – Human resource – Finance – Print Team:

Assisting the Head of Sub-Department of Taxation to perform administrative, clerical and archiving tasks; management of human resources, finance, administration and management of prints inside the Sub-Department of Taxation.

Specific duties:

9.1. Developing yearly plans on investment in material facilities, operating fund and managing tax prints of the Sub-Department of Taxation annually.

9.2. Organizing the implementation of administrative, clerical and archiving tasks; preparing and implementing estimate of cost, operating cost management, working equipment and instruments, clothing, management of tax prints; performing the tasks of level-3 estimate unit of the Sub-Department of Taxation;

...

...

...

9.4. Organizing the implementation of regulations on the functions, tasks, powers and organizational structure of the Sub-Department of Taxation, regulation on management and use of tax officials, labor, salary, training, fostering of tax officials, internal political protection of the Sub-Department of Taxation under management decentralization;

9.5. Proposing the competent authorities to consider the handling for tax officials and public servants violating law, regulations and process of tax management by decentralization of official management;

9.6. Organizing emulation movements of sector, localities; monitoring and reviewing the emulation, commendation and reward inside the Sub-Department of Taxation as prescribed;

9.7. Performing work for internal activities of the Sub-Department of Taxation; organizing the protection of agencies, treasure, prints, assets, fire prevention and combat, safety assurance, sanitation of agencies; managing material facilities, means of transport and and public assets; coordinating with other departments to urge the implementation of rules, regulations and labor discipline;

9.8. Reviewing and reporting the personnel, administrative, clerical and archiving tasks, the management of financial management, administration, print management within the scope of management of the Sub-Department of Taxation.

9.9. Organizing the preservation and archive of business records and other legal documents of the State in the area of management of the Team and of the Sub-Department of Taxation in accordance with current regulations on tax documents and archive;

9.10. Performing other duties assigned by the Head of Sub-Department of Taxation.

10- Tax inspection Team:

Assisting the Head of Sub-Department of Taxation to deploy the implementation of inspection of taxpayer in compliance with tax laws; settling denunciation of tax evasion, tax fraud related to the taxpayer within the scope of the Sub-Department of Taxation;

...

...

...

10.1. Developing programs and plans for inspection of taxpayers annually; receiving request and records for inspection of taxpayers of tax inspection Team and other Teams that have moved to.

10.2. Collecting information related to the determination of tax obligations of the taxpayers subject to inspection.

10.3. Implementing tax inspection under the inspection programs and plans of the Sub-Department of Taxation; inspecting the cases proposed by the tax inspection Team and other Teams and transferring records or on the requirements of the superior tax agencies and state competent agencies.

10.4. Handling or proposing to handle as prescribed for cases where organizations and individuals violate tax laws detected upon tax inspection.

10.5. Coordinating with other relevant agencies in the inspection, prevention of smuggling, trade fraud, unauthorized trading, tax evasion;

10.6. Preparing records to request competent authorities to prosecute organizations and individuals violating tax laws as prescribed;

10.7. Organizing people meeting activities at the head office of tax agencies in order to grasp, review and settle information reflected by people on acts of violation of policy and laws on tax of taxpayers.

10.8. Inspecting, verifying and settling denunciations on acts of violation of tax laws of the taxpayer; giving opinions for records of tax denunciation not under the competence of the Sub-Department of Taxation and forwarding the case to the superior tax agencies and other relevant agencies for settlement.

10.9. Implementing tax assessment according to assessment solicitation of local agency proceeding or as assigned by the Sub-Department of Taxation;

...

...

...

10.11. Reviewing, reporting and evaluating the quality of tax inspection, reviewing the results of denunciation and complaints relating to the taxpayers within the Sub-Department of Taxation; studying and proposing measures to improve the efficiency of tax inspections;

10.12. Compiling materials and training tax officials and public servants in the area assigned;

10.13. Implementing the preservation and archive of business records, materials and state legal documents in the management area of Team as prescribed;

10.14. Performing other tasks assigned by the Head of Sub-Department of Taxation.

11. Inter-commune, ward and town tax Team:

Assisting the Head of Sub-Department of Taxation to manage tax collection of organizations (if any) and individuals paying tax in the area of commune and ward assigned (including households of industrial and commercial production and business and services, including households paying personal income tax, land and housing tax, agricultural land use tax, natural resources tax, etc.).

Specific duties:

11.1. Developing programs and plans for tax management of the taxpayers in the area assigned.

11.2. Grasping situation of business and production in the area; making list and management diagram of the taxpayers.

...

...

...

11.4. Inspecting revenues and determining tax for the cases of stable presumptive tax for the taxpayers within the scope of management of the Team as prescribed by law.

11.5. Receiving tax registration declaration, tax declaration, records of tax exemption and reduction (if any) and transferring them to the declaration – Tax accounting and informatics Team for processing; receiving application for suspension or stoppage of business, tax exemption and reduction of business households in the area for submission to the competent authorities for consideration and decision.

11.6. Urging tax declaration, tax payment and tax settlement of individual households in the management area;

11.7. Detecting, monitoring and managing collection for the current capital construction establishment;

11.8. Implementing tax publicity as prescribed; sending tax announcement to the taxpayers as prescribed;

11.9. Classifying debt collection management, urging the collection of tax debt, fine; assuming the prime responsibility and coordinating with debt collection management Team to perform enforcement of collection of tax debt and fine for the taxpayers within the scope of management of inter-commune and ward tax Team.

11.10. Proposing the decision on authorized collection and urging authorized collection to implement tax collection and remittance as prescribed; monitoring the authorized collection, promptly detecting signs of violation for redress; urging authorized collection to properly and fully collect and promptly remit to the budget, prevent abusive collection and tax arrears (if any);

11.11. Comparing and verifying invoices and feedback the result of invoice verification as prescribed.

11.12. Coordinating with tax inspection Team to examine the taxpayers, organizations and individuals authorized to collect tax in observance of tax laws, administrative decisions on tax as prescribed by law.

...

...

...

11.14. Organizing the preservation and archive of business records and other legal documents of the State in the field of management team;

11.15. Performing other duties assigned by the Head of Sub-Department of Taxation.

Part II.

IMPLEMENTATION ORGANIZATION

1. Director of Department of Taxation of centrally-afiliated cities and provinces, head of Sub-Department of Taxation shall fully implement the functions, tasks of tax management in the area to ensure completion of tasks assigned.

2. Any difficulty arising during the course of implementation should be promptly reported to the General Department of Taxation for consideration, admendment and supplementation.

Quyết định 504/QĐ-TCT năm 2010 quy định chức năng, nhiệm vụ của các Đội thuộc Chi cục Thuế do Tổng cục trưởng Tổng cục Thuế ban hành