Restructuring of Tax Authority and Customs

DECISION NO. 381/QD-BTC REGULATING NEW ORGANIZATIONAL STRUCTURE OF THE TAX DEPARTMENT (Effective from 1 March 2025) 

On 26 February 2025, the Ministry of Finance issued Decision No. 381/QD-BTC on the Regulations on functions, tasks, powers and new organizational structure of the Tax Department (formerly the General Department of Taxation). 

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, organizing the implementation of state budget collection management including: taxes, fees, charges and state budget revenues according to the provisions of the law on taxes and relevant legal provisions. 

• The Tax Department is a legal personality, a seal with the national emblem, an account opened at the State Treasury, and is headquartered in Hanoi city. 
• The Tax Department is organized from central to local levels according to a 3-level model:  
• The Tax Department has 12 units in the Central Government. 

DECISION NO.382/QD-BTC 2025 REGULATING NEW ORGANIZATIONAL STRUCTURE OF 3-LEVEL CUSTOMS DEPARTMENT (Effective from 1 March 2025) 

On 26 February 2025, the Ministry of Finance issued Decision No. 382/QD-BTC on the Regulations on functions, tasks, powers and new organizational structure of the Customs Department.  

Accordingly, The General Department of Customs was downgraded to the Customs Department; the number of focal points was reduced from 16 to 12 central focal points. 

The Customs Department is organized from central to local levels according to a 3-level model: 

• The Customs Department has 12 units in the Central Government 
• The Customs Departments at local are organized into 20 regions. The names, headquarters and management areas of the regional Tax Departments are in the Appendix attached to this Decision. 
• Custom entry /outside Custom under the regional Customs Branch.