???? From March 1, 2025, the Vietnamese Tax Authority will adopt a new organizational model. Decision No. 381/QD-BTC The Ministry of Finance has shifted to a three-tiered management system to streamline the apparatus and improve tax administration efficiency. Below is detailed information about the new organizational structure of the Tax Authority, helping taxpayers understand the current management system.
With the General Department of Taxation abolished, the Tax Departments are organized from the central to the local level according to a three-tier model with 20 regional tax offices.
The General Department of Taxation has been streamlined to only the Tax Departments. The Tax Departments are organized from the central to the local level according to a three-tier model.
The Three-Tier Organizational Structure of the Tax Authority
🏢 Central level - Tax Department (Ministry of Finance)
📌 The Tax Department is the central agency, directly under the Ministry of Finance, responsible for advising and organizing the implementation of tax laws, managing budget revenue (taxes, fees, charges), conducting inspections and audits, resolving complaints, engaging in international cooperation on taxation, issuing guiding documents, conducting internal audits, applying technology (electronic invoices, automatic tax refunds), and training personnel.
The structure consists of 12 units:
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10 TiresRisk Management Department, Tax Declaration and Accounting Department, Inspection and Auditing Department, Legal Department, Technology Department, Debt Management and Tax Enforcement Department, Public Relations and Support Department, Internal Audit Department, Revenue Management Department, Personnel and Organization Department.
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2 Sub-departments:
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Large Enterprise Tax OfficeTax management for large-scale businesses nationwide.
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E-commerce Tax DepartmentResponsible for managing taxes related to online business and e-commerce activities.
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Both branches have legal personality, their own seals, and accounts at the State Treasury.
🏢 Regional Level - 20 Regional Tax Offices
📌 Twenty regional tax offices have replaced the previous 63 provincial/city tax departments. Each office implements tax policies, manages taxes, supports businesses and individuals in paying taxes, and monitors tax declarations and payments across multiple 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 its number of departments by nearly 50% after the merger.
📝 Table of 20 Regional Tax Offices
(according to the Appendix to Decision 381/QD-BTC)
|
Regional Tax Department |
Area of management |
Head Office |
|---|---|---|
|
I |
Hanoi, Hoa Binh |
Ha Noi |
|
II |
City Ho Chi Minh |
Ho Chi Minh City (63 Vu Tong Phan Street, An Phu Ward, 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 tax office has legal personality, its own seal, and an account at the State Treasury. Tax Office Region I has no more than 19 departments, Tax Office Region II has no more than 16 departments, and the remaining tax offices have an average of no more than 13 departments.
🏢 District Level - Inter-District Tax Team
📌 There are no more than 350 inter-district tax teams nationwide, under the direct supervision of regional tax offices, responsible for directly handling tax procedures, receiving and processing tax files, managing local taxes, and coordinating with regional tax offices in tax administration.
Each team has its own legal status, seal, and account at the State Treasury.
(The tax team was formerly the District/County Tax Office)
Apply the following changes to the business.
This Decision takes effect from December 01, 03.
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Businesses in all 63 provinces/cities: It is necessary to identify the new regional tax office that manages your area in order to submit tax returns, file tax declarations, and resolve tax-related issues.
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The current tax departments and tax offices will continue to operate during the restructuring process; businesses need to contact the tax authorities directly to get updates on these adjustments.
Update tax authority information and track updates.
→ Update contact information: Obtain the address, phone number, and email address of your new regional tax manager to submit documents, file tax returns electronically, or resolve any questions.
→ Follow the official announcement: Decision 381/QD-BTC may include detailed instructions from the Ministry of Finance; businesses should monitor the tax authority's electronic portal for updates.