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SPECIAL WORKING GROUP OF THE PRIME MINISTER ON RESEARCH AND PROPOSAL OF SOLUTIONS RELATED TO THE OECD'S GLOBAL MINIMUM TAX RATE |
SOCIALIST REPUBLIC OF VIETNAM |
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No: 22/QD-TCTDB |
Hanoi, April 14, 2023 |
DECISION
PROMOTING REGULATIONS ON THE ORGANIZATION AND OPERATION OF THE PRIME MINISTER'S SPECIAL WORKING GROUP ON RESEARCH AND PROPOSAL OF SOLUTIONS RELATED TO THE OECD GLOBAL MINIMUM TAX RATE
HEAD OF THE PRIME MINISTER'S SPECIAL WORKING GROUP ON RESEARCH AND PROPOSAL OF SOLUTIONS RELATED TO OECD'S GLOBAL MINIMUM TAX RATE
Pursuant to the Law on Government Organization dated June 19, 2015; Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;
Based decree 39/2022/ND-CP June 18, 2022 of the Government promulgating the Government's Working Regulations;
Pursuant to Decision No. 55/QD-TTg dated August 4, 2022 of the Prime Minister establishing the Prime Minister's Special Working Group on researching and proposing solutions related to the global minimum tax rate. OECD demand;
Pursuant to Decision No 34/2007/QD-TTg March 12, 2007 of the Prime Minister promulgating regulations on the establishment, organization and operation of inter-sectoral coordination organizations;
At the request of the Minister of Finance - Standing Deputy Head of the Prime Minister's Special Working Group on researching and proposing solutions related to the OECD's global minimum tax rate.
DECISION:
Article 1. Issued together with this Decision is the Regulation on organization and operation of the Prime Minister's Special Working Group on research and proposal of solutions related to the OECD's global minimum tax rate (hereinafter referred to as the OECD's global minimum tax rate). Working group).
Article 2. This decision takes effect from the date of signing.
Article 3. Ministers, Heads of ministerial-level agencies, Heads of Government agencies and members of the Working Group and relevant agencies, organizations and individuals are responsible for implementing this Decision.
Recipients: – Prime Minister, Deputy Prime Ministers; – Ministries, ministerial-level agencies, and agencies under the Government; - Congress office; – Members of the Working Group; – Office of Government: BTCN, PCNs, Assistant to the President, General Director of the Electronic Information Portal, Departments, Bureaus, Official Gazette; – Saved: VT, TCTDB(2) |
TM. WORKING GROUP VICE PRIME MINISTER |
ORGANIZATION AND OPERATION REGULATIONS
OF THE PRIME MINISTER'S SPECIAL WORKING GROUP ON RESEARCH AND PROPOSAL OF SOLUTIONS RELATED TO THE OECD'S GLOBAL MINIMUM TAX RATE
(Attached to Decision No. 22/QD-TCTDB dated April 14, 2023 of the Head of the Prime Minister's Special Working Group on researching and proposing solutions related to the OECD's global minimum tax rate )
Chapter I
GENERAL RULES
Article 1. Scope of regulation and subjects of application
1. This regulation stipulates principles, responsibilities, and working regime; operating mechanism, reporting regime and conditions to ensure the operation of the Prime Minister's Special Working Group on researching and proposing solutions related to the OECD's global minimum tax rate (hereinafter referred to as the working group).
2. This regulation applies to the Working Group, members of the Working Group, Assisting Group and relevant ministries, ministerial-level agencies, government agencies, localities, organizations and individuals.
Article 2. Principles and methods of operation of the Working Group
1. The working group works according to the principles specified in Article 4 of Decision No. 55/QD-TTg dated August 4, 2022 of the Prime Minister establishing the Prime Minister's Special Working Group on research and Propose solutions related to the OECD's global minimum tax rate (hereinafter referred to as Decision No. 55/QD-TTg) and this Regulation.
2. Activities of the Working Group are carried out through meetings or collecting written opinions from members of the Working Group and members of the Working Group. The opinions of members of the Working Group are the official opinions of the agency where the Working Group members work.
3. Working Group members nominate representatives from their agencies to join the Working Group and act as a focal point to coordinate with the Working Group to implement the tasks of the Working Group.
chapter II
DUTIES AND POWERS OF THE WORKING GROUP
Article 3. Duties and powers of the Working Group Leader
1. Responsible to the Prime Minister for the activities of the Working Group; Report to the Prime Minister on the implementation of the Tasks of the Working Group.
2. Decide on the addition or change of members of the Working Group; Assign tasks to members of the Working Group.
3. Approve and direct the implementation of the working plan of the Working Group.
4. Direct, urge and supervise the implementation of tasks of the Working Group; Assign tasks to the Standing Deputy Leader, Deputy Leader and members of the Working Group.
5. Decide to convene and chair meetings of the Working Group, direct the preparation of content and issues discussed in the Working Group.
6. Authorize the Standing Deputy Team Leader to direct and manage the activities of the Working Group and handle tasks under the Team Leader's authority when necessary.
Article 4. Duties and powers of the Standing Deputy Leader of the Working Group
1. Implement and take responsibility for the tasks assigned by the Working Group Leader.
2. Assist the Head of the Working Group in directing and managing the activities of the Working Group.
3. Proactively solve assigned problems; Report to the Team Leader to decide or seek direction on important issues that are beyond authority.
4. Sign on behalf of the Working Group Leader documents and conclusions when assigned or authorized by the Working Group Leader.
5. Periodically on the 30th day of the last month of the quarter or at the request of the Head of the Working Group or the Prime Minister, based on the synthesis of reports from members of the Working Group, the Standing Deputy Group reports Head of the Working Group on research results, progress in developing solutions and implementation situation related to OECD's global minimum tax rate.
6. Perform other tasks as assigned and authorized by the Working Group Leader.
Article 5. Duties and powers of the Deputy Head of the Working Group
1. Assist the Group Leader in directing and administering the work of the Working Group within the scope of state management of their ministries, branches and agencies and according to the plans and tasks assigned or authorized by the Working Group Leader. .
2. Proactively solve assigned problems, seek direction from the Team Leader on important issues that are beyond authority.
3. Periodically on the 20th day of the last month of the quarter or at the request of the Head of the Working Group or the Prime Minister, report to the Standing Deputy Group on research results, progress in developing solutions and situation. Implementation model related to OECD's global minimum tax rate according to assigned tasks.
4. Perform other tasks when assigned.
Article 6. Duties and powers of members of the Working Group
1. Perform tasks as assigned by the Working Group Leader; research, contribute professional opinions and take responsibility for implementing assigned tasks within the state management scope of their ministries, branches and agencies.
2. Periodically on the 20th day of the last month of the quarter or at the request of the Head of the Working Group or the Prime Minister, report to the Standing Deputy Group on research results, progress in developing solutions and situation. Implementation model related to OECD's global minimum tax rate according to assigned tasks.
3. Fully participate in the meetings of the Working Group. In case of absence, you are responsible for providing written opinions or authorizing a person attending the meeting to express the official opinions of the Working Group members.
4. Act as a focal point for coordination between the Working Group and the ministry or agency that has appointed that member to join the Working Group.
5. Request ministries, ministerial-level agencies, relevant agencies, organizations and individuals to report, provide information and documents related to the implementation of assigned tasks.
6. Propose activities of the Working Group when necessary.
Article 7. Duties of the Group's Support Group go on bussiness
1. The assisting group prepares documents to serve activities under the responsibility of the Working Group; develop programs and operational plans of the Working Group; Monitor developments in the world on this content and advise and propose solutions, synthesize and report from working group members to report to the Standing Deputy Leader of the working group; Prepare the content of meetings and other activities of the Working Group as assigned by the Working Group's leaders.
2. Members of the Working Group Assisting Group carry out the tasks and powers specified in Article 6 of Decision No 55/QD-TTg and is responsible for helping members of the Working Group, who are representatives of leaders of ministries and agencies, carry out their assigned tasks.
3. The Helping Group and Helping Group members perform other tasks when assigned by the Working Group leaders.
MEETING REGIME AND INFORMATION AND REPORT OF THE WORKING GROUP
1. The working group holds meetings to consider and decide on issues within its tasks and powers; Evaluate operational results and resolve problems arising in implementing the Working Group's activities.
Depending on the nature and content of the meeting, the Head of the Working Group decides to invite relevant Working Group members and representatives of other agencies, organizations, associations and individuals to attend the Working Group meeting. work.
In case a meeting is not held, members of the Working Group will have written opinions on issues falling within their duties and powers.
2. The assisting group makes specific proposals on the organization time and content of the Working Group's meetings in accordance with the Working Group's work plan, reporting to the Working Group Leader for consideration and decision; Prepare content, programs and documents for meetings of the Working Group.
3. Promote the application of information technology to meet the timeliness of the working group's operations. Relevant ministries, branches and localities proactively prepare technical and material conditions for online meetings when necessary.
All information, statements and media and press work on the contents discussed by the Working Group can only be carried out after obtaining the approval of the Standing Group Leader or Deputy Group Leader.
CONDITIONS TO ENSURE THE ACTIVITIES OF THE WORKING GROUP
Article 10. Operating budget of the Working Group
The operating budget of the Working Group shall comply with the provisions of Article 7 of Decision No 55/QD-TTg .
Article 11. Implementation organization
1. Members of the Working Group, Assisting Group and relevant agencies and units, within the scope of their duties and powers, are responsible for implementing this Regulation.
2. During the implementation process, if there are difficulties or problems, the members of the Working Group and the Supporting Group shall report to the Head of the Working Group to consider amending and supplementing the Regulations accordingly.
LIST OF SPECIAL WORKING GROUP MEMBERS ACCORDING TO CLAUSE 5 ARTICLE 1 DECISION NO. 55/QD-TTG
(Attached to Decision No. 22/QD-TCTDB dated April 14, 2023 of the Head of the Prime Minister's Special Working Group on researching and proposing solutions related to the OECD's global minimum tax rate )
1. Head of the Working Group: Deputy Prime Minister - Mr. Le Minh Khai;
2. Standing Deputy Head of the Working Group: Minister of Finance - Mr. Ho Duc Phoc;
3. Deputy Head of the Working Group: Deputy Minister of Planning and Investment - Ms. Nguyen Thi Bich Ngoc;
4. Mr. Cao Anh Tuan - Deputy Minister of Finance - Member;
5. Mr. Tran Quoc Khanh - Deputy Minister of Industry and Trade - Member;
6. Mr. Nguyen Khanh Ngoc - Deputy Minister of Justice - Member;
7. Mr. Le Xuan Dinh - Deputy Minister of Science and Technology - Member;
8. Mr. Nguyen Minh Vu - Permanent Deputy Minister of Foreign Affairs - Member;
9. Mr. Pham Thanh Ha - Deputy Governor of the State Bank of Vietnam - Member;
10. Mr. Nguyen Xuan Thanh - Deputy Head of the Government Office - Member;
11. Mr. Nguyen Duc Hien - Deputy Head of the Central Economic Commission - Member.
