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The Mission of the General Department of Taxation is to achieve the compliance with the laws and regulations on taxation by:
  • Providing taxpayer services including information, education, and guidance for taxpayers to properly comply with the laws and provisions on taxation;
  • Undertaking enforcement programs by auditing, enforcing and penalizing any taxpayers who do not properly comply with the laws and provisions on taxation;
  • Collecting tax revenues by properly implementing the laws and provisions on taxation and completely accounted for the national budget;
  • Providing taxpayer services and education timely and reliably in order to reduce taxpayers' expenses, and to ensure proper compliance with the law on taxation;
  • Undertaking enforcement programs effectively, responsibly and equaly for non-compliance taxpayers;
  • Undertaking transparent principles in implementation of laws and provisions on taxation for enhancing reliability of tax administration;
  • Reducing expenses of the tax administration in its operation, simplifying its procedures and reducing expenses of taxpayers;
  • Enhancing capacity and knowledge of tax officers on a regular basis for effective performance;
  • Enhancing the management effectiveness through precise, modern and highly responsible policies, working performance, and working system.
  • Developing tax policies and collect all types of taxes for national budget;
  • Drafting laws, regulations on taxation, determine other necessary legal documents which taxpayers or withholding agents need to be kept and given to the tax administration;
  • Determining tax bases on taxpayers and withholding agents based on cross-checking;
  • Calculating and collecting taxes, additional taxes and other revenues;
  • Establishing programs and performing tax audit;
  • Being responsible for international cooperation in tax sector;
  • Applying penalties for taxpayers and withholding agents which breached law and provision;
  • Participating in preparing of the national annual budget plan for drafting financial law of annual management;
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