???? From March 1, 3, the Vietnamese Tax Authority will apply a new organizational model according to Decision No. 381/QD-BTC of the Ministry of Finance, moving to 3-level management to streamline the apparatus and improve tax management efficiency. Below is detailed information about the new organizational structure of the Tax Department, helping taxpayers understand the current management system.
Information
There is no longer a General Department of Taxation. The Tax Department is organized from the central to local levels according to a 03-level model with 20 regional Tax Branches.
The General Department of Taxation is downgraded to the Department of Taxation. The Department of Taxation is organized from central to local levels according to a 03-level model.
3-Level Organizational Structure of the Tax Authority
🏢 Central level - Tax Department (Ministry of Finance)
📌 The Tax Department is the central agency under the Ministry of Finance, responsible for advising and organizing tax law enforcement, managing budget collection (taxes, fees, charges), inspecting, examining, resolving complaints, international cooperation on taxes, issuing guidance documents, internal inspection, applying technology (electronic invoices, automatic tax refunds), and training personnel.
The structure consists of 12 units:
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10 Tires: Risk Management Department, Tax Declaration and Accounting Department, Inspection - Examination Department, Legal Department, Technology Department, Debt Management and Tax Debt Enforcement Department, Propaganda - Support Department, Internal Inspection Department, Revenue Management Department, Personnel Organization Department.
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2 Branches:
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Large Enterprise Tax Department: Tax management for large-scale enterprises nationwide.
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E-Commerce Tax Department: Responsible for tax management from online business and e-commerce activities.
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Both branches have legal status, their own seals, and accounts at the State Treasury.
🏢 Regional Level - 20 Regional Tax Offices
📌 20 Regional Tax Departments replace 63 previous provincial/municipal tax departments. Each department implements tax policies, manages taxes, supports businesses and individuals in paying taxes, and supervises tax declarations and payments in many provinces or cities.
For example, the Tax Department of Region XIV, which manages the provinces of Gia Lai, Kon Tum, Dak Lak, and Dak Nong, has reduced nearly 50% of its departmental heads after the merger.
📝 Lookup table of 20 Regional Tax Offices
(according to Appendix Decision 381/QD-BTC)
|
Regional Tax Department |
Management area |
Head Office |
|---|---|---|
|
I |
Hanoi, Hoa Binh |
Ha Noi |
|
II |
City Ho Chi Minh |
Ho Chi Minh City (63 Vu Tong Phan, An Phu, Thu Duc City) |
|
III |
Hai Phong, Quang Ninh, Hai Duong |
Hai Phong |
|
IV |
Bac Ninh, Bac Giang, Lang Son |
Bac Ninh |
|
V |
Vinh Phuc, Phu Tho, Tuyen Quang, Ha Giang |
Vinh Phuc |
|
VI |
Thai Nguyen, Bac Kan, Cao Bang |
Thai Nguyen |
|
VII |
Yen Bai, Lao Cai, Phu Tho |
Yen Bai |
|
VIII |
Son La, Dien Bien, Lai Chau |
Son La |
|
IX |
Thanh Hoa, Nghe An |
Nghe An |
|
X |
Ha Tinh, Quang Binh, Quang Tri |
Ha Tinh |
|
XI |
Thua Thien Hue, Da Nang, Quang Nam, Quang Ngai |
Da Nang |
|
XII |
Binh Dinh, Phu Yen, Khanh Hoa, Lam Dong |
Khanh Hoa |
|
XIII |
Gia Lai, Kon Tum, Dak Lak, Dak Nong |
Dak Lak |
|
XIV |
Ninh Thuan, Binh Thuan, Dong Nai, Ba Ria - Vung Tau |
BA Ria Vung Tau |
|
XV |
Binh Duong, Binh Phuoc, Tay Ninh |
Binh Duong |
|
XVI |
Can Tho, Hau Giang, Soc Trang, Bac Lieu |
Can Tho |
|
XVII |
Kien Giang, Ca Mau |
Kien Giang |
|
XVIII |
Long An, Tien Giang, Ben Tre |
Long An |
|
XIX |
Dong Thap, An Giang, Vinh Long |
Dong Thap |
|
XX |
Tra Vinh, Vinh Long, Hau Giang |
Tra Vinh |
Each branch has legal status, its own seal, and an account at the State Treasury. Tax Branch Region I has no more than 19 offices, Tax Branch Region II has no more than 16 offices, and the remaining branches have no more than 13 offices on average.
🏢 District Level - Inter-District Tax Team
📌 No more than 350 inter-district tax teams nationwide, under the regional tax branches, are responsible for directly handling tax procedures, receiving and processing tax records, managing taxes locally, and coordinating with the regional tax branches in tax management.
Each team has legal status, its own seal, and account at the State Treasury.
(The tax team was formerly the District Tax Department)
Apply
The changes apply to businesses as follows:
This Decision takes effect from December 01, 03.
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Enterprises in 63 provinces/cities: You need to identify the new Regional Tax Office that manages your area to submit documents, declare taxes, and resolve tax issues.
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The current Tax Departments and Tax Branches are still operating during the restructuring process, businesses need to contact the tax authorities directly to update these adjustments.
Perform
Update tax authority information and track information
→ Update contact information: Get the address, phone number, and email of your new Regional Tax Administrator to submit documents, file electronic tax returns, or resolve questions.
→ Follow the official announcement: Decision 381/QD-BTC may be accompanied by detailed instructions from the Ministry of Finance. Enterprises should monitor the tax industry's electronic information portal for updates.