Are customs officials considered tax administration officials in Vietnam? What are the payrolls for tax officials in Vietnam?

Are customs officials considered tax administration officials in Vietnam?

Based on Article 2 of the Law on Tax Administration 2019, the specific provisions regarding applicable entities are as follows:

Applicable Entities

...

2. Tax authorities include:

a) Tax agencies comprising the General Department of Taxation, Tax Departments, Regional Tax Sub-departments, Tax Sub-departments;

b) Customs agencies comprising the General Department of Customs, Customs Departments, Post-clearance Inspection Departments, Customs Sub-departments.

3. Tax administration officials include tax officials and customs officials.

4. Other relevant state agencies, organizations, and individuals.

Thus, through the above provision, customs officials are considered part of the tax administration officials.

Are customs officials considered tax administration officials in Vietnam? What are the payrolls for tax officials in Vietnam? (Image from the Internet)

What are prohibited acts in tax administration in Vietnam?

Based on Article 6 of the Law on Tax Administration 2019, specific prohibitions in tax administration are outlined as follows:

- Collusion, connection, or concealment between taxpayers and tax administration officials, tax authorities for transfer pricing, tax evasion.

- Causing inconvenience or harassment towards taxpayers.

- Exploiting to embezzle or illicitly use tax money.

- Intentionally not declaring or not declaring taxes fully, promptly, and accurately regarding the payable tax amount.

- Obstructing tax administration officials in performing their duties.

- Using another taxpayer's tax code to commit legal violations or allowing others to use one's tax code unlawfully.

- Selling goods or providing services without issuing invoices as prescribed by law, using illegal invoices, and unlawfully using invoices.

- Tampering, misusing, or illegally accessing, and destroying taxpayer information systems.

Is tax fraud prohibited for customs officials in Vietnam?

Based on Clause 1, Article 10 of the Customs Law 2014, the provisions are as follows:

Acts Strictly Prohibited in Customs

1. For customs officials:

a) Causing inconvenience, difficulty in customs procedures;

b) Shielding, colluding for smuggling, illegal transportation of goods across the border, commercial fraud, tax fraud;

c) Receiving bribes, misappropriating, embezzling temporarily detained goods, or performing other acts for personal gain;

d) Other acts violating customs law.

...

Thus, through the above provision, tax fraud is strictly prohibited in the customs field for customs officials.

What are the general standards of conduct for tax officials in Vietnam?

Based on Article 4 of Circular 29/2022/TT-BTC, the general standards of conduct are specifically regulated as follows:

[1] Mastering the guidelines and policies of the Communist Party; loyal to the Fatherland, the Party, and the State; protecting the interests of the Fatherland, the people.

[2] Fully performing the duties of an official as prescribed by law; strictly complying with assignments from superiors; adhering to the law, discipline, administrative order; exemplary in following the rules and regulations of the agency.

[3] Diligent, responsible, honest, impartial; having a proper attitude and cultural behavior in performing duties and public service, exemplary in communication and serving the people.

[4] Having a healthy lifestyle and conduct, modest, united; thrifty, upright, impartial; not exploiting public office for personal gain; not being bureaucratic, corrupt, wasteful, negative.

[5] Regularly seeking to study and train to enhance personal qualities, qualifications, and capabilities.

What are the payrolls for tax officials in Vietnam?

Based on Article 24 of Circular 29/2022/TT-BTC, specific provisions regarding the payrolls for specialty positions in accounting, taxation, customs, and reserves are as follows:

The payrolls for tax officials as regulated in Circular 29/2022/TT-BTC are applied according to the professional career salary scale for officials in state agencies (Table 2) issued with Decree 204/2004/ND-CP as amended by Decree 17/2013/ND-CP as follows:

- Senior Tax Examiner (code 06.036) is applied the salary coefficient of official type A3, group 1 (A3.1), with a salary coefficient from 6.20 to 8.00.

- Principal Tax Examiner (code 06.037) is applied the salary coefficient of official type A2, group 1 (A2.1), with a salary coefficient from 4.40 to 6.78.

- Tax Examiner (code 06.038) is applied the salary coefficient of official type A1, with a salary coefficient from 2.34 to 4.98.

- Intermediate Tax Examiner (code 06.039) is applied the salary coefficient of official type A0, with a salary coefficient from 2.10 to 4.89.

- Tax Officer (code 06.040) is applied the salary coefficient of official type B, with a salary coefficient from 1.86 to 4.06.