Page 5 - Newsletter (Tax Relaxation of Luxurious Housing, Control of Local Tax, and Restructuring of Tax Authority)

DDTC Newsletter Vol.01 | No.09 I June 2019 Page 5 of 7

Tax Relaxation of Luxurious Housing, Control of Local Tax, and
Restructuring of Tax Authority

Table 2 – Structure, Main Function, and Sub-Components of Each Directorate’s Direct Assignments

No Directorate Main Tasks Sub-Components

1 Secretariat of the Directorate To coordinate the task a) Organization and Procedure Division;
General (**) implementation and to guide as well b) HR Planning, Development & Retirement Division;
as to provide administrative support c) Job Rotation & Rank Division;
to all units within DGT. d) Finance Division;
e) Logistic Division; and
f) General Affairs Division.
2 Directorate of Taxation To formulate and to implement a) Sub-Directorate of General Provisions and Tax
Regulations I (*) policies and technical standardization Procedures and Tax Collection with Distress
pertaining to general provisions and Warrant Regulations;
tax procedures, tax collection with b) Sub-Directorate of VAT Regulations on Industry;
coerce warrant, Value Added Tax and c) Sub-Directorate of VAT Regulations on Trade and
Sales Tax on Luxury Goods, Other Services & Other Indirect Tax Regulations;
Indirect Taxes, and Land and Building d) Sub-Directorate of Land and Building Tax and
Tax. Conveyance Tax Regulations;
e) Administrative Affairs Sub-Division; and
f) Group of Functional Officers.
3 Directorate of Taxation To formulate and to implement a) Sub-Directorate of Corporate Income Tax
Regulations II (**) policies and technical standardization Regulations;
in income tax regulations, advocacy, b) Sub-Directorate of Withholding Tax & Individual
guidance, implementing advocacy, Income Tax Regulations;
and harmonizing tax regulations. c) Sub-Directorate of Advocacy;
d) Sub-Directorate of Taxation Regulations
Harmonization;
e) Administrative Affairs Sub-Division; and
f) Group of Functional Officers.
4 Directorate of Tax Audit and To formulate and to implement a) Sub-Directorate of Tax Audit Planning;
Collection (**) policies and technical standardization b) Sub-Directorate of Tax Audit Techniques & Control;
in tax audit and collection. c) Sub-Directorate of Tax Audit on Specific
Transactions;
d) Sub-Directorate of Tax Audit Cooperation &
Support;
e) Sub-Directorate of Tax Collection;
f) Administrative Affairs Sub-Division; and
g) Group of Functional Officers.
5 Directorate of Law Enforcement To formulate and to implement a) Sub-Directorate of Preliminary Evidence Tax Audit;
(**) technical policies and standardization b) Sub-Directorate of Investigation;
in tax law enforcement. c) Sub-Directorate of Forensic and Evidence;
d) Administrative Affairs Sub-Division; and
e) Group of Functional Officers.
6 Directorate of Tax Extensification To formulate and to implement a) Sub-Directorate of Tax Extensifcation;
and Valuation (**) policies and technical standardization b) Sub-Directorate of Data Collection;
in tax extensification and valuation. c) Sub-Directorate of Valuation I;
d) Sub-Directorate of Valuation II;
e) Administrative Affairs Sub-Division; and
f) Group of Functional Officers.
7 Directorate of Tax Objections and To formulate and to implement a) Sub-Directorate of Tax Remission and Objection;
Appeals (**) policies and technical standardization b) Sub-Directorate of Tax Appeals and Lawsuit I;
in objection and appeal. c) Sub-Directorate of Tax Appeals and Lawsuit II;
d) Sub-Directorate of Review and Evaluation;
e) Administrative Affairs Sub-Division; and
f) Group of Functional Officers.
8 Directorate of Tax Potential, To formulate and to implement a) Sub-Directorate of Tax Potential;
Compliance, and Revenue (*) and policies and technical standardization b) Sub-Directorate of Tax Policies Impact;
(**) in tax potential, compliance, and c) Sub-Directorate of Taxpayers Compliance and
revenue. Supervision;
d) Sub-Directorate of Revenue Administration and
Evaluation;
e) Administrative Affairs Sub-Division; and
f) Group of Functional Officers.