The Department of Taxation ( Ministry of Finance ) has just issued a document supplementing guidance on handling a number of issues related to the reorganization of the state apparatus in legal documents on tax management from July 1, 2025.
Accordingly, to comply with the continued reorganization of tax agencies at all levels from July 1 onwards, the Tax Department has added some contents such as the name of the tax agency, from "Regional Tax Branch" to "Provincial and Municipal Tax". "District Tax Team" is changed to "Basic Tax".
About the title of the competent person:
The title "Head of Regional Tax Department" is changed to "Head of Provincial and Municipal Tax Department".
The positions of Director of the E-commerce Tax Department and Director of the Large Enterprise Tax Department remain unchanged.
The title "District Tax Team Leader" is changed to "Grassroots Tax Team Leader".
The Tax Department requests that the Tax Chiefs of provinces and cities disseminate and fully understand the contents of decentralization, delegation of authority, and division of authority of two-level local authorities related to the field of tax and tax management.
Notably, the authority to decide on debt cancellation for enterprises and cooperatives with tax debts of VND 15 billion or more (according to Clause 3, Article 85 of the 2019 Law on Tax Administration) will be decided by the Minister of Finance, according to the delegation of authority of the Prime Minister .
Regarding the authorities assigned to the People's Committee at the commune level in Decree 125/2025, they include: deciding to establish a commune-level Tax Advisory Council; issuing enforcement decisions on administrative decisions on tax management issued by the commune level itself; coordinating the issuance and revocation of business household and cooperative registration certificates for cases where debts have been cleared; classifying land for calculating agricultural land use tax and establishing a Property Valuation Council when implementing enforcement.
Amended and supplemented contents to define the authority of local authorities according to the 2-level local government organization model in Circular 40 of the Ministry of Finance.
Specifically, regarding the Commune Tax Advisory Council, there has been a change in the composition of the Council, including: The Team Leader or Deputy Team Leader of the Inter-commune, Ward, and Town Tax Team or equivalent has been adjusted to become a tax official.
The Head of the Tax Department shall, based on the composition and list of participants in the Tax Advisory Council, propose to the Chairman of the Commune People's Committee to issue a decision to establish the Tax Advisory Council.
Regarding the task of compiling the list of tax-paying households eligible for exemption or reduction of agricultural land use tax and submitting it to the Commune-level People's Committee of the Tax Team, it is adjusted to the Basic Tax.
The responsibility for checking and synthesizing reports of communes, wards, and special zones; submitting to the People's Committees of provinces and centrally-run cities for consideration and decision on exemption and reduction of agricultural land use tax for subjects in the area of the Provincial and Municipal Tax Department is adjusted to Provincial and Municipal Tax.
The authority to decide on exemption and reduction of agricultural land use tax according to regulations is authorized by the People's Committee of the province or centrally-run city to the People's Committee at the commune level (previously authorized to the People's Committee at the district level).
VN (according to Vietnamnet)Source: https://baohaiphongplus.vn/nganh-thue-doi-ten-hang-loat-chuc-danh-phan-quyen-sau-cho-dia-phuong-416374.html
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