Quyết định 2093/QD-BTC

DECISION

DEFINING THE FUNCTIONS, TASKS AND ORGANIZATIONAL STRUCTURE OF THE GENERAL DEPARTMENT OF TAXATION'S REPRESENTATIVE OFFICE IN HO CHI MINH CITY

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, authorities and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, authorities and organizational structure of the Ministry of Finance;
Pursuant to the Finance Ministry's Decision No. 76/2007/QD-BTC of May 28, 2007, defining the functions, tasks, authorities and organizational structure of divisions and the office of the General Department of Taxation;
At the proposals of the General Director of Taxation and the director of  the Personnel Department,

DECIDES:

Article 1.- Position and functions

The General Department of Taxation's Representative Office in Ho Chi Minh City is an organization under the General Department of Taxation, having the functions of assisting the General Director of Taxation in performing a number of tax administration tasks in southern provinces; to carry out tax audit and internal examination, settle complaints and denunciations, and conduct tax-related judicial assessment in southern provinces under plans and assignments of the General Director of Taxation.

Article 2.- Tasks, authorities and responsibilities

1. To elaborate working plans and contents to perform tasks assigned by the General Department of Taxation;

2. To monitor, and propose to the General Director measures to direct tax collection management and fulfillment of tax revenue estimates in southern provinces according to the assignment and authorization of the General Director of Taxation;

3. To carry out tax audit and internal examination, settle complaints and denunciations, and conduct tax-related judicial assessment under the General Department of Taxation's plans.

4. To perform management, finance and accounting, invoices administration and operation tasks of the Representative Office;

5. To have the right to request units and individuals inside and outside the tax branch to sufficiently supply information concerning the performance of assigned tasks.

6. To make reports according to regulations;

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

Article 3.- Organizational structure

1. The Representative Office has the following sections:

- The audit section;

- The internal examination section;

- The administrative and logistic section.

2. The General Director of Taxation shall specify the working regulation, functions and tasks of each section of the General Department of Taxation's Representative Office in Ho Chi Minh City.

3. The General Department of Taxation's Representative Office in Ho Chi Minh City has its own seal, and may open an account at the State Treasury.

Article 4.- The General Department of Taxation's Representative Office in Ho Chi Minh City has a chief representative and deputy chief representatives.

The chief representative shall take responsibility before the General Director of Taxation for the performance results of tasks and working plans assigned by the General Department of Taxation. Deputy chief representatives shall take responsibility before the chief representative for their assigned tasks.

The appointment, relief from office and dismissal the chief representative, deputy chief representatives, and holders of other management posts of the General Department of Taxation's Representative Office in Ho Chi Minh City comply with the Minister of Finance's personnel management decentralization.

Article 5.- This Decision takes effect from the date of its signing; to annul Decision No. 1927/QD/TCT-TCCB of December 31, 2003, of the General Director of Taxation, promulgating the working regulation of the General Department of Taxation's Representative Office in Ho Chi Minh City.

Article 6.- The General Director of Taxation, the director of the Personnel Department, and the director of the Office, of the Ministry of Finance, and heads of relevant units shall implement this Decision.