Decision No. 381/QD-BTC stipulating the functions, tasks, powers and organizational structure of the Department of Taxation as follows:

Article 1. Position, functions, duties and powers

The Department of Taxation is a unit under the Ministry of Finance, with the function of advising and supporting the Minister of Finance in the state management of taxation; organize the collection of the state budget, including taxes, charges, fees and other revenues in accordance with the tax law and relevant regulations.
The Department of Taxation has the status of a legal person, has a seal bearing the National Emblem, is allowed to open an account at the State Treasury and is headquartered in Hanoi city.

Article 2. Organizational Structure

The Department of Taxation is organized according to a three-level model, including:

• Central level:Including 12 units

In particular, the Sub-Department of Large Enterprise Tax and the Sub-Department of E-Commerce Tax have their own legal status, seals, and are granted the code of the collection management agency and open an account at the State Treasury.
The Office, the Department of Technology, Digital Transformation and Automation has its own legal status, seal and can open an account at the State Treasury.

• Local level: Including 20 regional Tax Sub-Departments, names, headquarters and management areas of regional Tax Sub-Departments specified in the Appendix attached to Decision No. 381/QD-BTC dated February 26, 2025.

Regional Tax Sub-Departments with legal person status, their own seals, are granted codes of collection management agencies and open accounts at the State Treasury.

The Sub-Department of Taxation of Region I has no more than 19 divisions, the Sub-Department of Taxation of Region II has no more than 16 divisions, and the remaining Sub-Departments of Taxation have an average of no more than 13 divisions.

• District-level:Including district-level tax teams of districts, towns and cities directly under the province/centrally run city and inter-district tax teams (collectively referred to as district-level tax teams), under regional Tax Sub-departments.

The district-level tax team has its own legal person status, seal, and is granted the code of the collection management agency and opens an account at the State Treasury. The total number of district-level tax teams must not exceed 350 units.

Article 3. Responsibilities of the Director of the Department of Taxation

To submit to the Minister of Finance the functions, tasks, powers and organizational structure of the Sub-Department of Large Enterprise Tax, the Sub-Department of E-commerce Tax and the Sub-Department of Regional Taxation;

To prescribe the functions, tasks, powers and organizational structure of the Departments and Offices of the Department of Taxation.

Article 4. Leaders of the Department

The Department of Taxation has a Director and a number of Deputy Directors.

The Director is the head of the Department of Taxation, responsible to the Minister of the Organizing Committee and the law for the operation of the Department; the Deputy Directors shall be responsible to the Director and the law for the fields of work assigned to them.

Article 5. Transitional Clauses

The Department of Taxation shall inherit the tasks, powers and responsibilities of the General Department of Taxation which are prescribed in legal documents, guidelines, processes and regulations of the Minister of Finance until the competent authorities amend, supplement or replace these documents.

The Director of the Department of Taxation shall be responsible for organizing and arranging for units under and under the Department of Taxation to operate under the new model within a maximum period of 03 months from the effective date of this Decision.

Article 6. Validity and Enforcement Responsibilities

This Decision takes effect from March 1, 2025.

The Director of the Department of Taxation, the Director of the Department of Organization and Personnel, the Chief of the Office of the Ministry of Finance and the heads of organizations and units under the Ministry of Finance shall be responsible for the implementation of this Decision.

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