DECISION

DEFINING THE FUNCTIONS, TASKS AND ORGANIZATION OF DISTRICT TAX OFFICES UNDER PROVINCIAL TAX OFFICES AND FUNCTIONS AND AUTHORITIES OF TAX SQUADS UNDER DISTRICT TAX OFFICES

THE GENERAL DIRECTOR OF TAXATION

Pursuant to the Prime Minister’s Decision No. 76/2007/QD-TTg of May 28, 2007, defining the functions, tasks, authorities and organizational structure of the General Department of Taxation under the Finance Ministry;
Pursuant to the Finance Minister’s Decision No. 49/2007/QD-BTC of June 15, 2007, defining the functions, tasks, authorities and organizational structure of the General Department of Taxation under the Finance Ministry;
At the proposal of the director of the Personnel Department of the General Department of Taxation,

DECIDES:

Article 1.- Position and functions

District Tax Offices of urban districts, rural districts, towns or provincial cities (below collectively referred to as District Tax Offices) are organizations attached to Provincial Tax Offices, having the function of administrating taxes, charges, fees and other revenues of the state budget (below collectively referred to as taxes) in localities under the provisions of laws.

Article 2.- Tasks, authorities and responsibilities

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1. To organize the uniform implementation of legal documents on taxes and tax administration processes in the locality.

2. To organize the implementation of annual tax revenue plans; analyze and assess tax administration work and advise the local Party Committee and local administration on the formulation and implementation of state budget revenue plans; to coordinate with other agencies and units in the locality in performing the assigned tasks.

3. To perform tax administration of taxpayers under its administration in terms of tax registration, issuance of tax identification numbers, processing of tax declaration dossiers, tax calculation, payment, exemption or reduction, remission of tax debts and fines, compilation of tax books, issue of tax notices, tax collection and other revenue collection orders in accordance with tax laws; to urge taxpayers to fully and promptly pay taxes to the state budget.

4. To manage information on taxpayers; to establish a system of information databases on taxpayers in the locality.

5. To propagate, guide and explain tax policies, support taxpayers in performing their tax liabilities in accordance with laws.

6. To inspect tax declaration, refund, exemption, reduction, payment and finalization as well as the observance of tax policies and laws by taxpayers and mandated tax-collecting organizations and individuals; to handle and propose the handling of violations of tax law; to settle tax-related complaints and denunciations according to its competence.

7. To supervise the performance of duties of tax officials; to settle complaints and denunciations related to the performance of tasks and duties of tax officers.

8. To propose to the superior tax authority amendments or supplements to the latter’s legal documents on taxes, tax-related processes and regulations. To report problems falling beyond its competence to the Provincial Tax Office.

9. To conduct tax accounting and statistics; to make reports on tax collection results and other reports in service of direction and administration work of the superior tax authority, of the People’s Committee of the same level and relevant agencies; to review and evaluate the performance of its tasks.

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11. To assess taxes, handle administrative violations of tax law and collect tax arrears; to apply enforcing measures in order to enforce tax-related administrative decisions for the collection of tax debts and fines.

12. To decide or request competent authorities to decide on tax exemption, reduction, refund, recover, extension of the time limit for tax declaration dossier submission or tax payment, freezing or remission of tax debts or fines in accordance with law.

13. To request taxpayers to supply accounting books, invoices, vouchers and other dossiers and documents related to tax calculation and payment; to request credit institutions, concerned organizations and individuals to supply documents and coordinate with tax authorities in tax administration.

14. To request competent agencies to handle organizations and individuals who fail to perform their responsibility of coordinating with tax authorities in tax administration in order to collect taxes for the state budget according to law.

15. To pay compensation for losses caused to taxpayers; to keep secret information of taxpayers; to certify the performance of tax liabilities of taxpayers upon request in accordance with law.

16. To organize the receipt of scientific advances, modern information technologies and tax administration methods, and apply them to its operations.

17. To manage and use the contingent of tax officers and employees; to manage and preserve tax dossiers, documents, prints, funds and assets assigned to it according to regulations.

18. To perform other assigned tasks.

Article 3.- Leadership of District Tax Office

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The appointment and dismissal of leaders of District Tax Office comply with the Finance Minister’s personnel management decentralization.

2. The director of a District Tax Office takes responsibility before the director of the Provincial Tax Office for all operations of the District Tax Office; the deputy directors of the District Tax Office take responsibility before the director of that District Tax Office for their assigned tasks.

Article 4.- Organizational structure of District Tax Office

+ The apparatus of a District Tax Office of a municipal urban or rural district, of provincial rural district, town or city having a tax revenue of VND 300 billion/year (excluding crude oil revenue and land use levy), consists of:

1. The propaganda and taxpayer services squad.

2. The tax declaration-accounting and informatics squad.

3. The tax examination squad.

4. The tax debt management and enforcement squad.

5. The professional affairs-estimation squad.

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7. The internal examination squad.

8. The administration, personnel, accounting and invoices squad.

9. The registration fee and revenue management squad.

10. Some inter-commune/ward tax squads.

+ The apparatus of a District Tax Office of a provincial city, of urban or rural district or provincial town having a tax revenue of under VND 300 billion/year (excluding land use levy), consists of:

1. The propagandaand taxpayer services squad.

2. The tax declaration-accounting and informatics squad.

3. The tax examination squad.

4. The tax debt management and enforcement squad.

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6. The administration, personnel, accounting and invoices squad.

7. The registration fee and other revenue management squad.

8. The personal income tax management squad.

9. Some inter-commune/ward tax squads.

+ Based on tax administration tasks of each District Tax Office, the director of the provincial/municipal Tax Department shall decide on the number of tax supervision squads and organization of the District Tax Office as appropriate, ensuring the fulfillment of assigned tax administration tasks. Specifically:

- With regard to District Tax Office of urban districts within a big city having a tax revenue of VND 500 billion/year or more each, the director of the Provincial Tax Office shall decide on the split of the tax declaration- accounting and informatics squad into two: the tax declaration and accounting squad and the informatics squad;

- The personal income tax management squad may be set up in a certain period, based on the increase of taxpayers and personal income tax amount in an area under management of the District Tax Office.

- With regard to District Tax Office of small size in mountain, highland or delta regions having a tax revenue of VND 50 billion/year or less each (excluding land use levy), depending on tax administration tasks and workload, the director of the Provincial Tax Office may consider to integrate some tax squads but must still ensure the fulfillment of all tax administration functions.

- When it is necessary to set up tax squads other than those prescribed above, the director of a Provincial Tax Office may submit proposals to the General Director of Taxation for consideration and decision.

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The operation fund of a District Tax Office is allocated from the allocated package fund of the provincial/municipal Tax Department. The director of the District Tax Office shall make cost estimates and submit them to the director of the Tax Department for integration into the latter’s general cost estimates.

Article 6.- To promulgate together with this Decision a Regulation on the functions and tasks of tax squads under District Tax Office.

Article 7.- This Decision takes effect on July 1, 2007, and replaces Decision No. 1682-QD/TCT-TCCB of November 14, 2003, of the General Director of Taxation, defining the functions, tasks, authorities and organizational structure of District Tax Office under Provincial Tax Offices, and Official Letter No. 4181-TCT/TCCB of November 21, 2003, of the General Department of Taxation, defining the functions and tasks of teams and squads of District Tax Office.

Article 8.- Directors of Provincial Tax Offices, the directors of the Personnel Department and the Office of the General Department of Taxation, heads of concerned units and directors of District Tax Office shall implement this Decision.

GENERAL DIRECTOR OF TAXATION




Nguyen Van Ninh

REGULATION

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PART I

SPECIFIC TASKS AND FUNCTIONS

1. Propaganda and taxpayer services squad:

To assist the director of a District Tax Office in propagating tax policies and laws; and assisting taxpayers under management of the District Tax Office.

Specific tasks:

1.1. To work out programs and plans to assist taxpayers and propagate tax policies and laws to taxpayers, people, agencies and organizations in the locality;

1.2. To organize the propagation and dissemination of tax laws and policies to taxpayers, other people, agencies and organizations in the locality;

1.3. To provide tax assistance; to act as the major body in receiving, guiding and answering questions about tax policies and tax-related administrative procedures, to carry out some administrative procedures for taxpayers according to regulations;

1.4. To guide, support and issue separate invoices to organizations and individuals that earn irregular incomes to declare and pay taxes;

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1.6. To supply warning information and other supportive information available in the information database system administered by tax authorities to taxpayers in accordance with law and regulations of the tax service;

1.7. To sum up questions of taxpayers about tax policies and tax-related administrative procedures and report them to leaders of the District Tax Office for solution or submission to competent authorities for consideration and solution;

1.8. To reward, commend and honor taxpayers who well fulfill their tax liabilities as well as other organizations and individuals outside the tax service that make outstanding achievements during their participation in tax administration.

1.9. To monitor, sum up and report the results of tax-related propaganda and taxpayer services, the commendation and honoring of taxpayers and tax administration reform; to propose measures to raise the efficiency of the taxpayer services and tax-related propaganda work;

1.10. To preserve and store tax files and the State’s legal documents in its management domains;

1.11. To perform other tasks assigned by the director of the District Tax Office.

2. Tax declaration- accounting and informatics squad

To assist the director of the District Tax Office in carrying out tax registration, processing tax declaration dossiers, conducting tax accounting and statistics according to the management decentralization; to manage and operate the informatics system; to develop, install and guide the use of informatics application software in service of tax administration.

Specific tasks:

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2.2. To carry out tax registration and grant tax identification numbers to taxpayers in the locality; to administer changes in production and business activities and carry out procedures for transformation and closure of tax identification numbers of taxpayers managed by the District Tax Office;

2.3. To enter data and process tax declaration, refund, exemption and reduction dossiers, documents and vouchers related to the taxpayer’s tax liabilities according to regulations; to account and record all information on tax declarations, tax payment vouchers and documents related to taxpayers’ tax liabilities in tax books;

2.4. To conduct preliminary examination of tax declaration dossiers and request taxpayers to promptly adjust improper declarations; to adjust data on tax liabilities of taxpayers when receiving adjusted tax declarations, tax administrative decisions or other adjusted information from taxpayers according to regulations;

2.5. To handle and propose the handling of taxpayer’s violations which are related to tax registration procedures, submission of tax declaration dossiers, cease of business or relocation of business under its management;

2.6. To receive, and propose the processing of dossiers of application for the extension of tax declaration or payment time limit;

2.7. To classify and process tax refund, exemption or reduction dossiers according to regulations; to effect tax exemption or reduction for cases not subject to prior examination; to transfer to the tax supervision squad tax exemption, reduction or refund dossiers subject to prior examination;

2.8. To calculate and notify the payable tax amounts; to assess taxes for cases in which taxpayers fail to submit tax declarations.

2.9. To coordinate with functional agencies in comparing and certifying the results of performance of tax liabilities by taxpayers toward the state budget; to propose the processing of dossiers of application for the extension of tax declaration or payment time limit;

2.10. To carry out accounting work for taxpayers, including: accounting of taxes paid by taxpayers, accounting of temporary collection accounts, accounting of temporary deposit accounts, refund of tax money to taxpayers according to regulations and tax statistics; to observe tax accounting and statistical reporting regimes according to regulations;

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2.12. To report the need for installation, management, operation, warranty or maintenance of the informatics network and equipment at the District Tax Office;

2.13. To receive application programs and organize their installation, guide and assist tax officers in operating and using application software in service of tax administration at the District Tax Office;

2.14. To manage the information database on taxpayers; to multiply data, check data’s security and confidentiality and prevent computer hackers and viruses;

2.15. To monitor, sum up, assess and report results of the processing of tax declaration dossiers, tax accounting and management of informatics equipment and applications; to propose measures to raise the efficiency of the processing of tax declaration dossiers, tax accounting and application of information technology to tax administration;

2.16. To preserve and store tax files and the State’s legal documents in its management domains;

2.17. To perform other tasks assigned by the director of the District Tax Office.

3. Tax debt management and enforcement squad:

To assist the director the District Tax Office in managing and coercing payment of tax debts and fines from taxpayers managed by the District Tax Office.

Specific tasks:

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3.2. To carry out procedures for collection of tax debts and fines; to monitor, urge and sum up results of tax debt recovery and remittance of fine money into the state budget; to acknowledge debts owed to the state budget;

3.3. To monitor tax declaration and payment by taxpayers, classify tax debts according to regulations; to analyze the situation of tax debts of each taxpayer in the locality;

3.4. To gather information on taxpayers owing tax debts; to propose measures to urge the collection of debts and coerce payment of tax debts and fines; to supply information about tax debts at the request of legal agencies and under the direction of leaders of the District Tax Office; to supply lists of organizations and individuals that delay the payment of tax debts for announcement on the mass media;

3.5. To advise on and propose the processing of dossiers of application for tax debt or fine freezing, rescheduling or remission and other dossiers on tax debts; to appraise cases of tax debt or fine freezing, rescheduling or remission before submitting them to competent authorities for handling or decision according to its competence;

3.6. To monitor the results of tax debt handling given by the superior tax authority and enforce tax debt-handling decisions related to taxpayers;

3.7. To appraise and submit to a competent authority for handling unrecoverable tax debts according to regulations; to guide taxpayers to compile tax debt-handling dossiers;

3.8. To compile dossiers of request for forcible collection and propose measures to forcibly collect tax debts to leaders of the District Tax Office for decision and enforcement according to its competence or advise, coordinate with competent agencies in coercing the payment of tax debts according to regulations;

3.9. To sum up and report results of management and enforcement of tax debts managed by the District Tax Office; to propose measures to raise the efficiency of management and enforcement of payment of tax debts;

3.10. To preserve and store tax files and the State’s legal documents in its management domains;

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4. Tax examination squad

To assist the director of the District Tax Office in examining and supervising tax declarations; to settle denunciations related to taxpayers; to take responsibility for the implementation of revenue estimates within the management scope of the District Tax Office.

Specific tasks:

4.1. To work out programs and plans on examination and supervision of tax declarations in the locality;

4.2. To gather information related to the determination of taxpayer’s tax liabilities;

4.3. To exploit data on monthly tax declaration dossiers of taxpayers, gather information, analyze, evaluate and compare it with information data of tax authorities; to examine the truthfulness and accuracy of tax declaration dossiers; to find down suspicions and problems in tax declarations, request taxpayers to make timely explanations or adjustments;

4.4. To examine the observance of tax policies and laws at taxpayers’ head offices; to examine mandated tax-collecting organizations in accordance with the Law on Tax Administration;

4.5. To examine tax exemption, reduction or refund dossiers subject to prior examination; to carry out tax exemption and reduction procedures and submit related dossiers to leaders of the District Tax Office for decision; to transfer tax refund, exemption or reduction dossiers falling beyond its competence to the superior tax authority for processing according to regulations;

4.6. To assess taxes for cases of making groundless or untruthful tax declaration which taxpayers cannot explain;

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4.8. To supervise cases of merger, dissolution, bankruptcy, cease of declaration, escape or disappearance of taxpayers, and ownership transformation, reorganization or equitization of enterprises;

4.9. To examine and compare invoices, and give results of invoice verification according to regulations; to handle and propose the handling of violations in management and use of invoices and tax-related violations based on the invoice verification results; to examine the implementation of regulations on management and use of tax receipts and prints by taxpayers as well as organizations and individuals mandated by the tax authority to collect taxes, charges and fees;

4.10. To handle and propose the handling of taxpayers who are detected to have committed violations of tax law through tax examination;

4.11. To receive citizens at the tax authority’s head office in order to collect, consider and process information given by people regarding taxpayers’ violations of tax policies and laws;

4.12. To examine, verify and settle denunciations about taxpayers’ violations of tax law which fall beyond the competence of the District Tax Office; to give suggestions on tax-related denunciations falling beyond the District Tax Office’s competence and transfer them to the superior tax authority and other agencies for settlement;

4.13. To supply adjusted information on taxpayers’ tax liabilities; to notify post-examination conclusions to relevant functional divisions; to review, urge and monitor the execution of tax-related handling and sanctioning decisions and decisions on sanctioning administrative violations in the tax domain;

4.14. To receive estimates of budget tax revenues to be collected from taxpayers managed by the District Tax Office (except for subjects managed by inter-commune/ward/township tax squads and personal income tax estimates); to take responsibility for the realization of tax revenue estimates within the scope of its management;

4.15. To sum up, assess and report results of tax supervision work; to settle denunciations about taxpayers managed by the District Tax Office;

4.16. To preserve and store tax files and the State’s legal documents in its management domains;

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5. Personal income tax management squad

To assist the director of the District Tax Office in managing personal income tax with regard to individuals earning incomes subject to personal income tax and managed by the District Tax Office.

Specific tasks:

5.1. To work out programs and plans on the management of personal income tax in the locality;

5.2. To receive personal income tax revenue estimates and organize their realization;

5.3. To manage tax collection from individuals under its management:

+ To coordinate with local departments and branches in managing individual taxpayers, make lists of personal income tax payers subject to its management in the locality;

+ To urge the declaration for registration, payment, and finalization of personal income tax;

+ To examine the observance of the Law on Personal Income Tax in the locality under its management; to examine personal income tax finalization reports as well as exemption, reduction and refund dossiers managed by the District Tax Office; to make records of violations and propose their handling in accordance with law;

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+ To preserve and store personal tax dossiers, preserve necessary information and documents in such dossiers in service of the examination of tax finalization and certification of tax liabilities of taxpayers;

5.4. To sum up, analyze, assess and report on results of personal income tax management, identify stages in which occur losses of personal income tax, propose measures and solutions to prevent personal income tax losses in the locality;

5.5. To preserve and store tax files and the State’s legal documents in its management domains;

5.6. To perform other tasks assigned by the director of the District Tax Office.

6. Professional affairs-estimation squad

To assist the director of the District Tax Office in providing professional guidance on tax administration, tax policies and laws to tax officers and employees in the District Tax Office; to formulate and realize state budget revenue estimates assigned to the District Tax Office.

Specific tasks:

6.1. To work out programs and plans to formulate revenue estimates; to implement and provide guidance on tax administration regulations to tax divisions and officers in the District Tax Office;

6.2. To analyze the production and business situation and changes affecting state budget revenues; to assess and forecast state budget revenue capacity and the progress of realization of tax revenue estimates by the District Tax Office; to coordinate with relevant authorities and branches in applying measures to administer tax collection in the locality;

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6.4. To supply sum-up information and data on budget remittances to concerned agencies, departments, branches and the district People’s Committee; to join branches and authorities in commenting on guidelines and measures to promote local economic development, combat smuggling and unlawful business;

6.5. To guide and support tax divisions, officers and employees within the District Tax Office in implementing tax policies and laws, tax administration regulations and regulations on the mandated collection of land-related taxes, charges and fees and tax administration of business households subject to tax collection by the presumption method;

6.6. To propose a superior or competent agency to solve problems in the course of performance of tax administration tasks of the District Tax Office and the observance of tax liabilities of taxpayers; to suggest, propose amendments or supplements to documents providing professional guidance on tax issues which are unsuitable to the actual situation;

6.7. To work out monthly, quarterly and annual programs and plans of action of the District Tax Office; to monitor, urge and advise leaders of the District Tax Office on the implementation of the District Tax Office’s working plans and programs;

6.8. To sum up, analyze and assess comprehensively the performance of tax administration tasks; to organize the preliminary review and final review of the performance of tax administration tasks of the District Tax Office;

6.9. To revise and appraise contents of, modalities and administrative procedures provided for in, legal documents drafted by the District Tax Office; to propose competent state agencies to suspend the implementation of, or cancel regulations contrary to, current legal documents;

6.10. To advise and assist the director of the District Tax Office in settling disputes related to legal proceeding rights and obligations in accordance with law;

6.11. To preserve and store tax files and the State’s legal documents in its management domains;

6.12. To perform other tasks assigned by the director of the District Tax Office.

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To assist the director of the District Tax Office in examining the observance of law and probity of tax authorities and tax officers; to settle complaints (including complaints about tax-related handling decisions of tax authorities and relevant complaints within tax authorities, among tax officers), denunciations about duty performance and protection of probity of tax authorities and tax officers, which falls under the competence of the director of the District Tax Office.

Specific tasks:

7.1. To work out contents, programs and plans on internal examination in the locality under its management;

7.2. To supervise tax divisions and officers within the District Tax Office in the observance of tax law and relevant legal documents; to supervise the probity of tax officers in tax administration, management of financial expenditures and invoices within the District Tax Office;

7.3. To organize the review of supervision results given by the tax examination squad under direction of the director of the District Tax Office or when receiving during tax examination denunciations about law violations, which fall under the handling competence of the director of the District Tax Office (if the District Tax Office has no separate internal examination squad, this task will be assigned to the internal examination division of the District Tax Office);

7.4. To organize examination, verification and settlement of complaints and denunciations about duty performance of tax authorities and officers, which fall under the settling competence of the director of the District Tax Office;

7.5. To suggest and propose measures to handle divisions of the District Tax Office or tax officers committing violations of tax administration law, rules, regulations, procedures or processes, which are detected during the internal examination, and settle complaints and denunciations;

7.6. To coordinate with competent functional agencies in protecting tax officers and employees who are threatened, bullied or slandered while performing their duties;

7.7. To work out plans and measures to prevent corruption, and implement the Anti-Corruption Law, the Law on Thrift Practice and Waste Combat at the District Tax Office;

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7.9. To preserve and store tax files and the State’s legal documents in its management domains;

7.10. To perform other tasks assigned by the director of the District Tax Office.

8. Registration fee and other revenue management squad:

To assist the director of the District Tax Office in managing the collection of registration fee, land use right transfer tax, land use right grant fee, land- and asset-related auction fees, land rents and property tax (later), other charges, fees and revenues (below collectively referred to as land-related revenues, registration fee and other revenues) arising in the locality managed by the District Tax Office.

Specific tasks:

8.1. To work out programs and plans on the management of land-related revenues, registration fee and other revenues in the locality;

8.2. To receive tax declaration dossiers of taxpayers; to check tax declaration dossiers; to calculate taxes; to issue notices on land-related revenues, registration fee and other revenues;

8.3. To organize the collection or coordinate with the state treasury in collecting land-related revenues, registration fee and other revenues according to notices;

8.4. To supervise and urge the payment of land-related revenues, registration fee and other revenues by taxpayers in the locality under its management;

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8.6. To preserve and store tax files and the State’s legal documents in the squad’s management domains;

8.7. To perform the functions and tasks of the personal income tax management squad if the District Tax Office has no such squad;

8.8. To perform other tasks assigned by the director of the District Tax Office.

9. Administration-personnel-accounting-invoices squad:

To assist the director of the District Tax Office in dealing with administrative, paperwork and archival work; personnel management work; financial and managerial work; and managing invoices within the District Tax Office.

Specific tasks:

9.1. To work out annual plans on investment in the construction of material foundations, operation funds and management of invoices of the District Tax Office;

9.2. To organize the performance of administrative, paperwork and archival work; to make and implement fund estimates, manage operation funds, working equipment and facilities, uniforms and invoices; to perform the tasks of a grade-3 budget estimation unit of the District Tax Office;

9.3. To coordinate with other units in preparing programs, contents and documents for conferences and meetings of leaders of the District Tax Office;

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9.5. To suggest to and propose competent authorities to consider the handling of tax officers and employees who violate tax laws, tax administration regulations or processes according to the decentralization of personnel management;

9.6. To organize emulation movements of the tax service and the locality; to monitor and review the emulation and commendation work within the District Tax Office according to regulations;

9.7. To perform tasks in service of internal operation of the District Tax Office; to organize the protection of the agency, invoices, assets, fire prevention and fighting in order to ensure safety and hygiene for the agency; to manage material foundations, means of transport and public assets; to coordinate with other divisions in urging the implementation of labor rules, regulations and disciplines;

9.8. To review and report on personnel, administrative, paperwork and archival work, the financial management work, the administration and management of invoices within the District Tax Office;

9.9. To preserve and store tax files and the State’s legal documents in the domains managed by the squad and the District Tax Office according to current regulations on archival work;

9.10. To perform other tasks assigned by the director of the District Tax Office.

10. Inter-commune/ward/township tax squad:

To assist the director of the District Tax Office in managing the collection of taxes from tax-paying organizations (if any) and individuals in the assigned commune or ward (including production, business and service households, households paying house and land taxes, agricultural land use tax, royalties, etc.)

Specific tasks:

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10.2. To study the production and business situation in the locality; to make a list and a diagram of taxpayers for management.

10.3. To register tax identification numbers of taxpayers in the locality; to guide taxpayers in the locality to observe the tax law;

10.4. To conduct the investigation of taxpayers’ incomes and assess taxes for taxpayers who pay taxes by the presumption method under the squad’s management in accordance with law;

10.5. To receive tax registration declarations, tax declarations, tax exemption or reduction dossiers (if any) and hand them over to the tax declaration-accounting-informatics squad for processing; to receive applications for termination of business, for tax exemption or reduction from business households in the locality, and submit them to competent authorities for consideration and decision;

10.6. To urge tax declaration, payment and finalization by individual business households in the locality under its management;

10.7. To detect, monitor and manage revenues of current capital construction establishments;

10.8. To conduct tax publicization according to regulations; to distribute tax notices to taxpayers according to regulations;

10.9. To classify tax debts for management, urge the collection of tax debts and fines; to assume the prime responsibility for, and coordinate with the debt collection management squad in coercing tax debts and fines from taxpayers under its management;

10.10. To suggest decisions on mandated tax collection and urge the mandated organizations to collect and remit tax money according to regulations; to oversee the mandated tax collection work, promptly detect signs of violation for rectification; to urge the mandated organizations to properly and fully collect taxes and promptly remit tax money into the state budget, to control over-collection and tax arrears (if any);

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10.12. To coordinate with the tax supervision squad in inspecting taxpayers and mandated tax-collecting organizations and individuals in the observance of tax law and tax-related administrative decisions in accordance with law;

10.13. To handle or propose the handling of violations of taxpayers, mandated tax-collecting organizations and individuals in the tax domain;

10.14. To preserve and store tax files and the State’s legal documents in the squad’s management domains;

10.15. To perform other tasks assigned by the director of the District Tax Office.

PART II

ORGANIZATION OF IMPLEMENTATION

1. Directors of Provincial Tax Offices and District Tax Offices shall organize the performance of all tax administration functions and tasks in localities, ensuring the fulfillment of those tasks.

2. Provincial Tax Offices are requested to report problems arising in the course of implementation to the General Department of Taxation for consideration, amendments or supplements.