Current Status of Internal Control for Corporate Income Tax Compliance of Small and Medium Enterprises at Bu Gia Map District Tax Department

The structure of the tax system is measured by the tax rate indicators; the fairness of the tax system; the complexity of the tax system; the level of technology application in tax declaration.

Vo Duc Chin's research concluded: "Tax collection management for enterprises in Vietnam has not yet developed a strategy suitable to the tax compliance characteristics and business operations. The capacity of tax officers, specialized skills, and the ability to apply information technology to tax management of some tax officers have not met the requirements of tax management and administrative reform. This is also a factor that limits tax compliance of enterprises.

Nguyen Thi Le Thuy's research states: "The State's tax collection management is decisive to the level of tax compliance of enterprises. The stability, transparency, and clarity of tax compliance processes and procedures such as registration, declaration, and tax payment processes. Stability and a high level of transparency will reduce compliance costs and reduce risks of corruption and harassment for enterprises."

Nguyen Thi Hong Viet's research concluded: "The tax management apparatus operates effectively with propaganda work, inspection work, business processes, information technology and especially the capacity of tax officers that affects tax compliance."

From the experience of managing tax compliance of enterprises in countries around the world and research, the tax management process in Vietnam in recent times has shown the important relationship between improving internal control over corporate income tax compliance behavior of small and medium enterprises.

1.6. Internal tax audit process

The internal tax audit process is issued together with Decision No. 212/QD-TCT dated March 7, 2018 of the General Director of the General Department of Taxation.

(See attached Appendix)

CHAPTER 1 SUMMARY

In addition to the advantages of staff qualifications and stability in compliance with legal regulations, there are still many problems in building and perfecting internal control over corporate income tax compliance:

The system of legal documents on internal control is not yet complete and is still in the construction phase, so it is not strong enough to meet current management requirements. This system still lacks many basic elements, the information reporting system between units and the governing sector does not meet the requirements; the financial management level of many unit heads is still weak because they only focus on professional work; the awareness of inspection and control work of cadres in the unit is still inadequate.

On the other hand, in Vietnam, official legal documents regulating tax management have only been formed in recent years, the system of other legal documents in this field is still incomplete and there are many shortcomings in the performance of duties of tax officials and civil servants.

Therefore, improving internal control over corporate income tax compliance of small and medium enterprises at Bu Gia Map District Tax Department for effective management and use to ensure the stability of revenue sources for social welfare, create an equal environment, promote businesses to compete and develop according to market mechanisms.

In chapter 1, the thesis updates the general theoretical basis related to internal control as well as introduces the general information about corporate income tax, internal audit process of tax sector and the order of applying risk management in tax management. The above theoretical summaries serve as the foundation for developing the content in the following chapters of the whole thesis.

CHAPTER 2. CURRENT STATUS OF INTERNAL CONTROL OF COMPLIANCE WITH CORPORATE INCOME TAX OF SMALL AND MEDIUM ENTERPRISES AT BU GIA MAP DISTRICT TAX BRANCH

2.1. Socio-economic characteristics of Bu Gia Map district and tax management organization at Bu Gia Map District Tax Department

2.1.1. History of formation and development of Bu Gia Map District Tax Department, Binh Phuoc Province

Bu Gia Map District Tax Branch was established under Decision No. 2636/QD-BTC dated October 26, 2009 of the Minister of Finance on the establishment of Bu Gia Map District Tax Branch, under the Binh Phuoc Provincial Tax Department.

In 2009, Bu Gia Map District Tax Department was separated from Phuoc Long Town Tax Department with more than 45 civil servants and employees, annual state budget revenue of over 200 billion VND.

In 2015, Bu Gia Map District Tax Department was separated into Bu Gia Map District Tax Department and Phu Rieng District Tax Department. Currently, Bu Gia Map District Tax Department has 24 civil servants, annual state budget revenue is from 70-80 billion VND. Bu Gia Map District Tax Department is a unit under the Binh Phuoc Provincial Tax Department, with the function of organizing the implementation of tax, fee, charge management and other state budget revenues (hereinafter referred to as taxes) within the scope of duties of the tax sector in Bu Gia Map district according to the provisions of law.

Bu Gia Map District Tax Department has legal status, its own seal, and is allowed to open an account at the State Treasury in accordance with the provisions of law.

Pursuant to Decision 503/QD-TCT of the General Department of Taxation dated March 29, 2010, the Law on Tax Administration, tax laws and other relevant legal provisions, the Bu Gia Map District Tax Department performs the following specific tasks, powers and responsibilities:

- Organize and uniformly implement legal documents on tax; procedures and measures for tax management in the area.

- Organize the implementation of the assigned annual tax revenue estimates; synthesize, analyze and evaluate tax management work; advise local authorities on the preparation and implementation of state budget revenue estimates and tax management work in the area; closely coordinate with relevant sectors, agencies and units to perform assigned tasks.

- Organize the implementation of propaganda, guidance and explanation of the state's tax policies; support local taxpayers to fulfill their tax obligations in accordance with the provisions of law.

- Recommend to the Director of the Tax Department any issues that need to be amended or supplemented in legal documents on tax, professional procedures, internal management regulations and issues beyond the authority of the Tax Department.

- Organize the implementation of tax management tasks for taxpayers under the management scope of the Tax Department such as: Tax registration, tax code issuance, tax declaration processing, tax calculation, tax payment, tax exemption, tax reduction, tax refund, tax debt cancellation, fines, tax book creation, tax notice, issuance of tax collection orders and other collections according to tax laws and regulations, procedures, and professional measures of the industry; urge taxpayers to fulfill their tax payment obligations fully and promptly to the state budget.

- Manage information about taxpayers; build a database system about taxpayers in the area.

- Inspect, examine and supervise tax declaration, tax refund, tax exemption, tax reduction, tax payment, tax settlement and compliance with tax policies and laws for taxpayers and organizations and individuals authorized to collect taxes according to the decentralization and management authority of the Head of the Tax Department.

- Decide or propose competent authorities to decide on tax exemption, reduction, refund, extension of tax declaration deadline, extension of tax payment deadline, tax collection, tax debt cancellation, tax exemption and penalty according to the provisions of law.

- Right to request taxpayers, state agencies, organizations

Relevant organizations and individuals shall promptly provide necessary information for tax collection management; request competent authorities to handle organizations and individuals who do not fulfill their responsibilities in coordinating with tax authorities to perform the task of collecting state budget.

- Have the right to determine taxes; implement measures to enforce tax administrative decisions according to the provisions of law; withdraw money from the accounts of subjects subject to enforcement at the State Treasury, credit institutions requesting account freezing; deduct salary or income; notify invoices that are no longer valid; seize assets, auction seized assets; collect money from assets of subjects subject to enforcement held by other organizations and individuals; revoke business registration certificates, enterprise registration certificates, establishment and operation licenses, practice licenses; notify on mass media about tax law violations by taxpayers.

- Compensate taxpayers for damages caused by the tax authority's fault, according to the provisions of law; keep taxpayers' information confidential; confirm taxpayers' fulfillment of tax obligations according to the provisions of law.

- Organize the implementation of statistics, tax accounting, management of receipts and tax stamps; prepare reports on tax collection results and other reports to serve the direction and administration of superior agencies, the People's Committees of the same level and relevant agencies; summarize and evaluate the situation and results of the Tax Department's work.

- Organize the inspection and settlement of tax complaints and denunciations and complaints and denunciations related to the performance of official duties of tax officials and civil servants under the management authority of the Head of the Tax Branch according to the provisions of law.

- Handling administrative violations of tax, preparing documents to request competent authorities to prosecute organizations and individuals violating tax laws according to the provisions of the Law on Tax Administration and other relevant laws.

- Audit to determine the amount of tax payable by the taxpayer upon request.

request of competent state agency.

- Carry out the task of reforming the tax system with the goal of improving the quality of operations, publicizing procedures, improving tax management processes and providing information to facilitate taxpayers in implementing tax policies and laws.

- Organize the reception and application of scientific advances, information technology and modern management methods into the activities of the Tax Department.

- Manage the apparatus, payroll, and labor; organize training and fostering of civil servants and public employees of the Tax Department according to state and tax regulations.

- Manage assigned funds and assets, keep records, documents, and tax stamps according to law and industry regulations.

- Perform other tasks assigned by the Director of the Tax Department.

2.1.2. Tax management organization at Bu Gia Map District Tax Department

Head of Department

DEPUTY DIRECTOR

Maybe you are interested!

• Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015 zt2i3t4l5ee zt2a3gsnon-credit services, joint stock commercial bank zt2a3ge zc2o3n4t5e6n7ts At that time, the Branch had to set aside a provision for credit risks, which reduced the Branch's income. Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015 Unit: Billion VND 140 120 100 80 60 40 20 0 63.3 80.34 89.29 110.08 131.99 2011 2012 2013 2014 2015 Profit before tax (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, through chart 2.2, it can be seen that BIDV Tien Giang's profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project "Restructuring the system of credit institutions in the period 2011-2015" approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: "Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services". 2.2. Current status of non-credit service development at BIDV Tien Giang. 2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times. Along with the development of the Head Office, BIDV Tien Giang's products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,... 2.2.1.1. Payment services: In accordance with the Prime Minister's Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers' cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc. Chart 2.3. Net income from payment services in the period 2011-2015 Unit: Million VND 6000 5000 4000 3000 2000 1000 0 3922 4065 4720 5084 5324 2011 2012 2013 2014 2015 Net income from payment services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment. 2.2.1.2. Treasury services: BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giang's treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17]. Chart 2.4. Net income from treasury services in the period 2011-2015 Unit: Million VND 350 300 250 200 150 100 50 0 105 122 309 289 279 2011 2012 2013 2014 2015 Net income from treasury services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services. 2.2.1.3. Guarantee and trade finance services: BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance. Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015 Unit: Million VND 14000 12000 10000 8000 6000 4000 2000 0 5193 5695 2742 3420 8889 3992 11604 12206 5143 5312 2011 2012 2013 2014 2015 Net income from guarantee services Net income from Trade Finance (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.5, we can see that BIDV Tien Giang's income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giang's corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area. are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future. 2.2.1.4. Card and POS services: As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services. In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system. Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments. Chart 2.6. Net income from card services in the period 2011-2015 Unit: Million VND 3500 3000 2500 2000 1500 1000 500 0 687 1023 1547 2267 3104 2011 2012 2013 2014 2015 Net income from card services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.6, it can be seen that BIDV Tien Giang's card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25]. Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area. Unit: Machine STT Bank name Number of ATMs Cumulative number of ATM cards POS machine 1 BIDV Tien Giang 23 97,095 22 2 BIDV My Tho 7 21,325 0 3 Agribank Tien Giang 29 115,743 77 4 Vietinbank Tien Giang 16 100,052 54 5 Dong A Tien Giang 26 97,536 11 6 Sacombank Tien Giang 24 88,513 27 7 Vietcombank Tien Giang 15 61,607 96 8 Vietinbank - Tay Tien Giang Branch 6 46,042 38 (Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21]) Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6). div.maincontent .content_head3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s1 { color: black; font-family:"Courier New", monospace; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s3 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s4 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s5 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s6 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s7 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13.5pt; } div.maincontent .s8 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; } div.maincontent .s9 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -2pt; } div.maincontent .s10 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: 5pt; } div.maincontent .s11 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -5pt; } div.maincontent .s12 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -3pt; } div.maincontent .s13 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -4pt; } div.maincontent .s14 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 7.5pt; } div.maincontent .s15 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s16 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; } div.maincontent .s17 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; } div.maincontent .s18 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -1pt; } div.maincontent .s19 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -5pt; } div.maincontent .s20 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -2pt; } div.maincontent .s21 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10pt; } div.maincontent .s22 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; } div.maincontent .s23 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -3pt; } div.maincontent .s24 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -5pt; } div.maincontent .s25 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; } div.maincontent .s26 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -4pt; } div.maincontent .s27 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -6pt; } div.maincontent .s28 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -1pt; } div.maincontent .s29 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11.5pt; } div.maincontent .s30 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; } div.maincontent .s31 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; } div.maincontent .s32 { color: black; font-family:.VnTime, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s33 { color: black; font-family:Cambria, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; } div.maincontent .s34 { color: black; font-family:Cambria, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -4pt; } div.maincontent .s35 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11.5pt; } div.maincontent .s36 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s37 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 13pt; } div.maincontent .s38 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s39 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 15pt; } div.maincontent .s40 { color: black; font-family:"Times New Roman", serif; font-style: normal; fo
• Current Status of Corporate Income Tax and FDI Policies in Vietnam
• Internal control of corporate income tax compliance of small and medium enterprises at the Tax Department of Bu Gia Map district, Binh Phuoc province - 18
• Internal control of corporate income tax compliance of small and medium enterprises at the Tax Department of Bu Gia Map district, Binh Phuoc province - 17
• Deferred Corporate Income Tax Expense Accounting Flowchart

Administration - human resources - financial management and printing team

Accounting and IT Team

Inter-commune team

Tax debt inspection, management and enforcement team

Registration Team - TNCN - TK and

NV DT-Tuyen

NNT support transmission

Figure 2.1: Organizational chart of Bu Gia Map District Tax Department

(Source: Author's synthesis) Tax Department leaders include:

The Branch Director is the head, responsible to the Director of the Binh Phuoc Provincial Tax Department and before the law for all activities of the Tax Department in Bu Gia Map district. The Branch Director is responsible for directly managing the Registration Team - Personal Income - Other Revenues and the professional tasks of budgeting - propaganda - supporting taxpayers and the Tax Debt Inspection - Management and Enforcement Team.

Deputy Head of Department , responsible to the Head of Department and before the law for the assigned work area. Deputy Head of Department is responsible for directly managing the Personnel Administration Team - Financial Management and Printing, Tax Accounting and Information Technology Declaration Team and Inter-Commune Team.

The subordinate teams are responsible for advising and assisting the Branch Director and Deputy Branch Director:

Registration Team - Personal Income - Other Revenues and Budgeting - Propaganda - Taxpayer Support

Provide guidance on tax management, policies and laws to tax officers and civil servants in the Tax Department.

Organize the implementation of propaganda work on tax policies and laws, support taxpayers within the scope of management of Bu Gia Map District Tax Department. Develop and organize the implementation of the state budget revenue estimates.

deliver.

Management of collection of registration fees, land use transfer tax, and grant fees

Land use rights, land auctions, assets, land rent, asset rent, fees, charges and other revenues (hereinafter referred to as land tax revenues including personal income tax on real estate transfers, inheritance, gifts, registration fees and other revenues) arising in the area under the management of Bu Gia Map District Tax Department.

Carry out the work of checking and supervising personal income tax declaration; be responsible for implementing personal income tax collection estimates within the management scope of Bu Gia Map District Tax Department.

Declaration Team - Tax Accounting and IT

Carry out tax registration, process tax declarations, tax accounting, tax statistics according to management hierarchy; manage and operate information technology equipment systems; deploy, install, and guide the use of information technology application software serving tax management.

Tax debt inspection, management and enforcement team

Conduct tax declaration inspection and supervision; resolve complaints related to taxpayers; be responsible for implementing revenue estimates within the management scope of Bu Gia Map District Tax Department.

Carry out tax debt management, enforce debt collection and fines for taxpayers under the management of Bu Gia Map District Tax Department.

Inter-commune tax team

Manage tax collection from households and individuals paying taxes in the assigned commune (including households engaged in industrial, commercial and service production and business, including personal income tax; non-agricultural tax, real estate tax, agricultural land use tax, resource tax, etc.)

Human Resources Administration Team - Finance and Printing Management

Perform administrative, clerical, archival work; personnel management; financial and administrative management; and management of internal seals within the Bu Gia Map District Tax Department.

2.1.3. Some performance indicators of Bu Gia Map District Tax Department

On performing political and professional tasks

The political task of the Tax Department is to collect the state budget, which is a very heavy task when the pressure from tax sources and taxpayers is increasing. Every year, after receiving the assigned targets, the Tax Department's leaders specifically direct the specialized departments to strictly implement the tax management procedures according to the law, publicize and democratically manage taxes, and organize quarterly dialogues with businesses to help businesses understand tax laws. As a result, every year, the budget revenue