Decision No. 381 of the Ministry of Finance stipulating the functions, tasks, powers and organizational structure of the Tax Department officially took effect from March 1.

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 taxes and organizing the implementation of state budget collection management.

The Tax Department is organized from central to local levels according to a 3-level model.

Tax Department 3.jpg

The Tax Department is organized from central to local levels according to a 3-level model. Photo: Quoc Tuan

The Tax Department has 12 units at the Central level.

In particular, the Large Enterprise Tax Department and the E-commerce Tax Department have legal status, their own seals, are granted tax management agency codes and are allowed to open accounts at the State Treasury in accordance with the provisions of law.

Regional tax branches include 20 local units, have legal status, their own seals, are granted tax management agency codes and are allowed to open accounts at the State Treasury according to the provisions of law.

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

District-level tax teams (district, county, town, city tax teams under provinces, centrally-run cities, inter-district tax teams) belong to regional tax branches.

District tax teams have legal status, their own seals, are granted tax management agency codes and are allowed to open accounts at the State Treasury in accordance with the provisions of law.

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

* List of 20 regional tax offices

STT Unit name Management area Head office
1 Regional Tax Department I Hanoi, Hoa Binh Hanoi
2 Regional Tax Department II HCMC HCMC
3 Regional Tax Department III Hai Phong, Quang Ninh Hai Phong
4 Regional Tax Department IV Hung Yen, Ha Nam, Nam Dinh, Ninh Binh Hung Yen
5 Regional Tax Department V Bac Ninh, Hai Duong, Thai Binh Hai Duong
6 Regional Tax Department VI Bac Giang, Lang Son, Bac Kan, Cao Bang Bac Giang
7 Regional Tax Department VII Thai Nguyen, Tuyen Quang, Ha Giang Thai Nguyen
8 Tax Department Region VIII Vinh Phuc, Phu Tho, Yen Bai, Lao Cai Phu Tho
9 Tax Department Region IX Son La, Dien Bien, Lai Chau Son La
10 Tax Department of Region X Thanh Hoa, Nghe An Nghe An
11 Tax Department Region XI Ha Tinh, Quang Binh, Quang Tri Ha Tinh
12 Tax Department Region XII Hue, Da Nang, Quang Nam, Quang Ngai Danang
13 Tax Department Region XIII Binh Dinh, Phu Yen, Khanh Hoa, Lam Dong Khanh Hoa
14 Tax Department Region XIV Gia Lai, Kon Tum, Dak Lak, Dak Nong Dak Lak
15 Tax Department of Region XV Ninh Thuan, Binh Thuan, Dong Nai, Ba Ria - Vung Tau Ba Ria - Vung Tau
16 Regional Tax Department XVI Binh Duong, Binh Phuoc, Tay Ninh Binh Duong
17 Regional Tax Department 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 Department Region XIX An Giang, Dong Thap, Can Tho, Hau Giang Can Tho
20 Tax Department of Region XX Kien Giang, Ca Mau, Bac Lieu Kien Giang