The Ministry of Finance issued a Decision assigning the Large Enterprise Tax Department to directly manage taxes for large enterprises, including the following main contents:
Legal basis:
- Tax Administration Law (2019), State Budget Law (2015).
- Decree No. 14/2023/ND-CP (April 20, 2023).
- Decision No. 41/2018/QD-TTg and Decision No. 15/2021/QD-TTg of the Prime Minister.
Decision:
- Article 1: Issue a list of large enterprises directly managed by the Large Enterprise Tax Department (Appendix attached).
- Article 2: The General Department of Taxation will review the effectiveness of tax administration every 2 years to propose additions or replacements to the list of large enterprises.
- Article 3: Decision takes effect from January 1, 2025, replacing Decisions No. 1789/QD-BTC (2021) and No. 391/QD-BTC (2023). Relevant units and businesses on the list must seriously implement this decision.
