Decision No. 381 of the Ministry of Finance, which stipulates the functions, tasks, powers, and organizational structure of the Tax Department, officially came into effect on March 1st.

Accordingly, the Tax Department is a unit under the Ministry of Finance, with the function of advising and assisting the Minister of Finance in state management of taxation and organizing the implementation of state budget revenue management.

The Tax Department is organized from the central to the local level according to a three-tiered model.

Tax Department 3.jpg

The Tax Department is organized from the central to the local level according to a three-tiered model. Photo: Quoc Tuan

The Tax Department has 12 units at the central level.

Specifically, the Tax Sub-department for Large Enterprises and the Tax Sub-department for E-commerce have legal personality, their own seals, are assigned a tax management agency code, and are allowed to open accounts at the State Treasury in accordance with the law.

The regional tax offices comprise 20 local units, each with legal personality, its own seal, assigned a tax collection agency code, and authorized to open accounts at the State Treasury in accordance with the law.

The Regional Tax Office 1 (managing Hanoi and Hoa Binh provinces ) has no more than 19 offices, the Regional Tax Office II (Ho Chi Minh City) has no more than 16 offices. The remaining regional tax offices have an average of no more than 13 offices.

District-level tax teams (district, county, town, city-level tax teams within provinces, centrally-administered city tax teams, inter-district tax teams) are under the jurisdiction of the regional tax office.

District-level tax teams have legal personality, their own seals, are assigned a tax management agency code, and are allowed to open accounts at the State Treasury in accordance with the law.

The number of district-level tax teams shall not exceed 350 units.

* List of 20 regional tax offices

No. Unit Name Area of ​​management Headquarters
1 Regional Tax Office I Hanoi , Hoa Binh Hanoi
2 Regional Tax Office II Ho Chi Minh City Ho Chi Minh City
3 Regional Tax Office III Hai Phong, Quang Ninh Hai Phong
4 Regional Tax Office IV Hung Yen, Ha Nam, Nam Dinh, Ninh Binh Hung Yen
5 Regional Tax Office V Bac Ninh, Hai Duong, Thai Binh Hai Duong
6 Regional Tax Office VI Bac Giang, Lang Son, Bac Kan, Cao Bang Bac Giang
7 Regional Tax Office VII Thai Nguyen, Tuyen Quang, Ha Giang Thai Nguyen
8 Regional Tax Office VIII Vinh Phuc, Phu Tho, Yen Bai, Lao Cai Phu Tho
9 Tax Office of Region IX Son La, Dien Bien, Lai Chau Son La
10 Tax Office of Region X Thanh Hoa, Nghe An Nghe An
11 Regional Tax Office XI Ha Tinh, Quang Binh, Quang Tri Ha Tinh
12 Tax Department of Region XII Hue, Da Nang, Quang Nam, Quang Ngai Da Nang
13 Tax Department of Region XIII Binh Dinh, Phu Yen, Khanh Hoa, Lam Dong Khanh Hoa
14 Tax Department of Region XIV Gia Lai, Kon Tum, Dak Lak, Dak Nong Dak Lak
15 Tax Office of Region XV Ninh Thuan, Binh Thuan, Dong Nai, Ba Ria - Vung Tau Ba Ria - Vung Tau
16 Tax Office of Region XVI Binh Duong, Binh Phuoc, Tay Ninh Binh Duong
17 Tax Office of Region XVII Long An, Tien Giang, Vinh Long Long An
18 Tax Department of Region XVIII Tra Vinh, Ben Tre, Soc Trang Ben Tre
19 Tax Office of Region XIX An Giang, Dong Thap, Can Tho, Hau Giang Can Tho
20 Tax Office of Region XX Kien Giang, Ca Mau, Bac Lieu Kien Giang