DECISION

PROMULGATING PLAN FOR LEGAL POPULARIZATION AND EDUCATION; PROVISION OF LEGAL ASSISTANCE FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) IN 2024 OF GENERAL DEPARTMENT OF TAXATION

DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION

Pursuant to the Law on Law Popularization and Education and its guiding documents;

Pursuant to Resolution No. 50/2022/QH15 dated June 13, 2022 of the National Assembly on program for formulation of laws and ordinances of 2023 and modification of the program for formulation of laws and ordinances of 2022 and Resolution No. 89/2023/QH15 dated June 02, 2023 of the National Assembly on program for formulation of laws and ordinances of 2024 and modification of the program for formulation of laws and ordinances of 2023;

Pursuant to the Government’s Decree No. 55/2019/ND-CP dated June 24, 2019 on provision of legal assistance for small and medium-sized enterprises.

Pursuant to Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister on functions, tasks, powers and organizational structure of General Department of Taxation affiliated to the Ministry of Finance; Decision No. 15/2021/QD-TTg dated March 30, 2021 of the Prime Minister on amendments to Clause 1 Article 3 of Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister on functions, tasks, powers and organizational structure of General Department of Taxation affiliated to the Ministry of Finance;

Pursuant to Decision No. 156/QD-BTC dated January 23, 2024 of the Ministry of Finance on promulgation of the Plan for legal popularization and education in 2024 of the Ministry of Finance;

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At the request of Director of Legal Department.

HEREBY DECIDES:

Article 1. The Plan for legal popularization and education; and provision of legal assistance for small and medium-sized enterprises (SMEs) in 2024 of General Department of Taxation is promulgated.

Article 2. This Decision takes effect from the date on which it is signed.

Article 3. Chief of Office of General Department of Taxation, Director of Legal Department, Heads of Departments/Units affiliated to General Department of Taxation shall be responsible for implementation of this Decision./.

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Mai Son

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PLAN

LEGAL POPULARIZATION AND EDUCATION; PROVISION OF LEGAL ASSITANCE FOR SMEs IN 2024 OF GENERAL DEPARTMENT OF TAXATION
(Enclosed with Decision No. 183/QD-TCT dated February 07, 2024 of the Director General of General Department of Taxation)

I. PURPOSES AND REQUIREMENTS

1. Fully and promptly provide legal information, especially new laws which have been issued and legislative documents on taxation for officials and public employees in the taxation sector, taxpayers, and the community, thereby meeting the demands for grasping and understanding legislative documents in order to ensure effective implementation of law.

2. Adhere to regulations on contents, forms and methods specified in Government’s Decree No. 55/2019/ND-CP dated June 24, 2019 on provision of legal assistance for SMEs.

3. Stick to the Plan for legal popularization and education in 2024 of the Ministry of Finance and the Plan to provide legal assistance for SMEs in 2024 of the Ministry of Finance; promote strengths of the entire tax system; combine legal popularization and education with provision of legal assistance for enterprises, completion of legislative documents and other state management activities according to functions of General Department of Taxation.

4. Organize legal popularization and education and provision of legal assistance for SMEs in a focused and effective manner.

II. CONTENTS, FORMS AND ASSIGNMENT OF TASKS

A. Issuing documents to direct units to popularize and educate laws; and provide legal assistance for SMEs

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- Result: Guiding document of General Department of Taxation

- Duration: 1^st Quarter, 2024.

B. Popularizing and educating laws

1. Popularizing legislative documents on taxation

1.1. Popularized documents

- Popularizing legislative documents which have been applied from 2022 and contain new regulations in order for taxpayers to access, understand and comply with regulations.

- Popularizing and disseminating new legislative documents on taxation that were issued in 2023, including Circular No. 13/2023/TT-BTC dated February 28, 2023 of the Ministry of Finance on guidelines for implementation of Decree No. 49/2022/ND-CP dated July 29, 2022 of the Government on amendments to some Articles of Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on elaboration and guidance on some Articles of Law on Value-Added Tax, amended by Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP, and Decree No. 146/2017/ND-CP and amendments to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance, etc.

- Popularizing and disseminating new legislative documents on taxation that are effective from 2024 and legislative documents about which taxpayers, public employees in the taxation sector and the community are concerned.

1.2. Beneficiaries:

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1.3. Forms:

Depending on circumstances, tax authorities may select appropriate and effective forms of popularization. To be specific:

a) Legislative document popularization by electronic means, including websites of tax authorities, social media (Fanpage, Zalo, Facebook, etc.), email, etc.;

b) Legislative document popularization via mass media, including printed newspapers, online newspapers, Television Station, Radio station, etc.;

c) Organization of conferences, training courses, online or offline discussion sessions and meetings, etc.;

d) Compilation, printing and distribution of materials, publications, flyers, etc. for introduction and popularization of legislative documents to taxpayers.

dd) Provision of guidance for taxpayers at single-window departments of tax authorities, written responses to taxpayers' inquiries on web portals of tax authorities, Q&A sections on eTax system, via telephone, etc.

1.4. Units in charge:

- Departments/Units of General Department of Taxation;

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Forms of popularization and assignment of tasks are specified in the Appendix enclosed with this Plan.

1.5 Duration: 2024.

2. Publishing outlines on websites of tax authorities

2.1. List of legislative documents of which outlines are published:

(i) Petroleum Law (amended Law);

(ii) Law on Prevention and Combat against Domestic Violence (amended Law);

(iii) Law on Inspection (amended Law);

(iv) Law on Implementation of Grassroots-level Democracy;

(v) Law on Amendments to Some Articles of the Law on Radio Frequencies;

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(vii) Law on Protection of Consumers’ Rights (amended Law);

(viii) Law on Bidding (amended Law);

(ix) Law on Prices (amended Law);

(x) Law on Electronic Transactions (amended Law);

(ix) Law on Cooperatives (amended Law);

(xii) Law on Civil Defense.

2.2. Form: Outlines are published on websites of tax authorities

2.3. Units in charge:

- Legal Department shall compile outlines and transfer them to publishing units.

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- Tax Departments shall publish these outlines on their web portals.

2.4. Duration: 2024 (after legislative documents are issued).

3. Regarding legislative documents not mentioned in this Plan, Departments/Units of the General Department of Taxation, Tax Departments shall, according to their functions, tasks and actual situation, proactively organize popularization in forms appropriate and suitable for beneficiaries.

4. Updating and publishing new legislative documents issued on the national law database

Units assigned to preside over drafting legislative documents shall send such legislative documents to the Legal Department within 02 days from the date on which they are signed (for documents signed by Leaders of the Ministry of Finance within their jurisdiction); 10 days from the date on which they are announced/signed (for documents drafted by the Ministry of Finance which submits such documents to competent authorities for issuance).

Upon receipt of the legislative documents from Departments/Units in charge, the Legal Department shall send these documents to the General Department of Taxation for submission to the Legal Department - Ministry of Finance in order to follow procedures for publishing legislative documents on the national law database in accordance with regulations of Decree No. 52/2015/ND-CP dated May 28, 2015 of the Government and Regulation on provision of legal information and publishing of documents on the national law database issued together with Decision No. 2524/QD-BTC dated December 02, 2015 of the Minister of Finance and Notification No. 3138/TB-TCT dated May 19, 2016 of the General Department of Taxation on provision of legal information and publishing of documents on the national law database, the web portal of Ministry of Finance.

- Duration: 2024.

5. Organizing “Ngày pháp luật tài chính” (Financial Law Day) and “Ngày pháp luật nước Cộng hòa xã hội chủ nghĩa Việt Nam” (Law Day of the Socialist Republic of Vietnam)

- Unit in charge: The Legal Department shall provide guidance on organization according to the plan of the Ministry of Finance.

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- Duration: 3^rd and 4^th Quarters, 2024.

C. Providing legal assistance for SMEs

1. Tax Administration Department on small and medium enterprises and business households, individuals, other Departments/Units affiliated to General Department of Taxation and Tax Departments shall provide legal assistance for SMEs with respect to legislative documents on taxation, especially new documents guiding the Law on Tax Administration related to SMEs in the forms specified in Point 1.3 Section B of this Plan.

- Duration: 2024.

2. Units in charge of drafting legislative documents (Decree on amendments to Decree No. 123/2020/ND-CP; Decree on amendments to Decree No. 132/2020/ND-CP) shall cooperate with the Legal Department - Ministry of Finance and relevant units in identifying beneficiaries, contents, forms, time and locations to provide legal assistance for enterprises.

- Duration: 2024.

3. Units affiliated to the General Department of Taxation shall continue to carry out tasks as assigned in the Plan to implement the Project on "Improvement of the quality and efficiency in provision of legal assistance for enterprises in the 2023-2030 period" under the responsibility of the General Department of Taxation issued together with Decision No. 1949/QD-BTC dated September 13, 2023 of the Minister of Finance.

- Duration: From 2023 to 2030.

4. Disseminating laws to SMEs in such a way to publish laws on websites of tax authorities, newspapers, magazines and mass media with focus on popularization of proposal for new policies that have great impacts on society according to Decision No. 407/QD-TTg of the Prime Minister on approval for the Project "Communication about new policies that have great impacts on society during development of legislative documents for the 2022-2027 period”; responding to opinions contributed by citizens and enterprises during the process of drafting legislative documents.

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III. IMPLEMENTATION

1. Legal Department shall:

- Provide guidance on and implement the Plan for legal popularization and education and provision of legal assistance for SMEs.

- Report results of legal popularization and education; provision of legal assistance for SMEs according to regulations.

- Perform specific tasks mentioned in Section II of this Plan.

2. Departments/Units under the General Department of Taxation; Tax Departments shall popularize and educate laws and provide legal assistance for SMEs according to this Plan.

3. Funding for performance of tasks in legal popularization and education and provision of legal assistance for SMEs shall comply with regulations of applicable laws./.

APPENDIX

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Legal popularization by electronic means, including websites of tax authorities, social media (Fanpage, Zalo, Facebook, etc.), email, etc.;

Legal popularization on mass media, including printed newspapers, online newspapers, Television Station, Radio station, etc.;

Organization of conferences, training courses, online or offline discussion sessions and meetings.

Provision of guidance for taxpayers at single-window departments of tax authorities, written responses to taxpayers' inquiries on web portals of tax authorities, Q&A sections on eTax system, via telephone. etc.

Note

Beneficiaries

Units in charge

 Beneficiaries

Units in charge

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Units in charge

 Beneficiaries

Units in charge

- Taxpayers;

- Public employees in the taxation sector;

- Community

- Propagation and Taxpayer Service Department;

- Office;

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- Taxpayers;

- Public employees in the taxation sector;

- Community

- Propagation and Taxpayer Service Department;

- Office;

- Tax Departments.

- Tax magazines

- Taxpayers;

- Public employees in the taxation sector;

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- Tax Departments

Taxpayers

- Departments/Units within their functions and tasks

- Tax Departments