Proposal to establish General Department of Taxation Inspectorate

ANTD.VN - The Ministry of Finance proposed to convert the Tax Inspection and Examination Department model into the General Department of Taxation Inspectorate, ensuring that the number of focal points and staff of the General Department of Taxation is not increased.

The Ministry of Finance is seeking comments on the draft Decision of the Prime Minister stipulating the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance, replacing Decision No. 41/2018/QD-TTg and Decision No. 15/2021/QD-TTg amending and supplementing Decision No. 41/2018/QD-TTg.

Notably, the Ministry of Finance proposed converting the model of the Tax Inspection and Examination Department into the General Department of Taxation Inspectorate.

The Ministry of Finance believes that the current organizational model of the Inspection and Examination Department is not in accordance with current legal regulations on inspection.

Specifically, Decree No. 07/2012/ND-CP dated February 9, 2012 of the Government stipulates the agency assigned to perform specialized inspection functions and specialized inspection activities, the General Department of Taxation is stipulated as the agency assigned to perform specialized inspection functions.

In Decision No. 15/2021/QD-TTg dated March 30, 2021 of the Prime Minister, the General Department of Taxation has the Department of Tax Inspection and Examination.

On November 14, 2022, the National Assembly passed the Law on Inspection No. 11/2022/QH15; accordingly, Article 18 stipulates one of the cases of establishing the Inspectorate of General Departments and Departments under the Ministry as follows: “c) At the General Departments and Departments under the Ministry, the scope of state management of specialized fields and sectors is large, complex, and important for socio-economic development according to the Government's regulations”.

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The Ministry of Finance believes that the model of the Tax Inspection and Examination Department is no longer suitable with current regulations.

The Ministry of Finance believes that the General Department of Taxation fully meets the criteria for establishing a General Department and equivalent to the provisions of Decree No. 101/2020/ND-CP dated August 28, 2020 of the Government, including the criterion: "having state management objects in specialized fields, large, complex, important for socio-economic development".

Accordingly, the model of the Tax Inspection and Examination Department under the General Department of Taxation stipulated in Decision No. 15/2021/QD-TTg is no longer consistent with the provisions of the above-mentioned Inspection Law and the draft Decree replacing Decree No. 07/2012/ND-CP currently submitted to the Government (which includes provisions on the General Department of Taxation Inspection model).

Therefore, the Ministry of Finance proposed to convert the Tax Inspection and Examination Department model into the General Department of Taxation Inspectorate, ensuring that the number of focal points and staff of the General Department of Taxation is not increased.

Regarding position and function, the General Department of Taxation Inspectorate is an organization under the General Department of Taxation, performing specialized inspection tasks within the scope of state management of the General Department of Taxation; performing the tasks of receiving citizens, resolving complaints and denunciations, and preventing and combating corruption and negativity according to the provisions of law.

The General Department of Taxation Inspectorate is under the direction and management of the General Director of the General Department of Taxation and is subject to the direction of inspection work and professional guidance of the Ministry of Finance Inspectorate.

The General Department of Taxation Inspectorate has legal status, its own seal, and is allowed to open an account at the State Treasury in accordance with the law.

In addition, the draft Decision also proposes to rename the Department of Internal Inspection; Complaints and Denunciations Resolution and Anti-Corruption to the Department of Internal Inspection; Rename the Policy Department to the Department of Domestic Tax Management Policy to distinguish the functions and tasks of the Department of Tax, Fee and Charge Policy Management and Supervision.

Along with that, the Tax Vocational School will be dissolved. Accordingly, the task of developing training programs and documents and organizing training for civil servants and public employees of the General Department of Taxation will be transferred to the Financial Staff Training School; the task of organizing exams to issue certificates of practice in tax procedure services will be transferred to a Department/Office under the General Department of Taxation.

Thus, after the arrangement and consolidation, the General Department of Taxation's apparatus was reduced by 1 unit (from 17 to 16 units).

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