Do Vietnamese tax officials have the responsibility to prepare the tax books?

Do Vietnamese tax officials have the responsibility to prepare the tax books?

Based on sub-item 1 Section 4 Part 1 of the Tax management procedures for individual businesspersons issued together with Decision 2371/QD-TCT 2015, the tax books is explained as follows:

“tax books”: is a system of records extracted and printed from a centralized database. The tax books records information about individual businesspersons, revenue, and the amount of presumptive tax due as required by management. The tax books includes the Stable tax books and Arising tax books.

And according to Clause 2 Article 13 of Circular 29/2022/TT-BTC, it is stipulated as follows:

tax official (code 06.040)

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2. Tasks

a) Participate in the development of monthly, quarterly, annual work plans and tax collection plans and other income of the unit within the assigned management field;

b) Organize the execution of tasks:

- Identify taxpayers within the management scope to have appropriate management measures according to tax law regulations;

- Guide taxpayers in carrying out taxpayer registration, tax declarations, tax code issuance, tax payment, tax exemption, tax reduction, and tax debt write-off. Simultaneously explain tax policies under the management scope to taxpayers;

- Receive taxpayer registration forms, tax declarations, tax payments, check for accuracy and correctness of tax calculation bases to make official comments on the taxpayer's tax declaration;

- Calculate taxes, prepare the tax books, issue tax payment notices, tax collection orders, tax penalty payments;

- Monitor and urge to collect accurately, completely, promptly the tax amount into the State Treasury;

- Conduct inspections on taxpayer obligations within the management scope, draw up violation reports to present to competent authorities for handling;

c) Cooperate with colleagues, relevant agencies to enhance tax management effectiveness and efficiency;

d) Manage documents and files under the management scope according to current regulations;

đ) Be under the guidance and professional management of higher-ranked officials and superiors.

Thus, according to the above regulations, tax officials are responsible for preparing the tax books and other tasks such as calculating taxes, issuing tax payment notices, tax collection orders, and paying tax penalties.

Do Vietnamese tax officials have the responsibility to prepare the tax books? (Image from the Internet)

What are professional competency standards for Vietnamese tax officials?

Under Clause 3 Article 13 of Circular 29/2022/TT-BTC, it is stipulated that tax officials must meet the following professional competency standards:

tax official (code 06.040)

...

3. Professional competency standards

a) Understand the socio-economic situation in the geographical area under management to implement effectively;

b) Have professional qualifications to ensure the efficient execution of tax management tasks;

c) Be knowledgeable of tax laws, administrative laws;

d) Understand the purposes, content, and procedures of tax management operations applicable to taxpayers within the management scope;

dd) Understand principles and methods of establishing and managing the tax books;

e) Have the ability to read, understand, and draft regular administrative documents and use tax management software and other tools;

g) Have planning and work evaluation skills.

...

Thus, tax officials must meet the following 7 standards of professional competency:

- Understand the socio-economic situation in the geographical area under management to implement effectively;

- Have professional qualifications to ensure the efficient execution of tax management tasks;

- Be knowledgeable of tax laws, administrative laws;

- Understand the purposes, content, and procedures of tax management operations applicable to taxpayers within the management scope;

- Understand principles and methods of establishing and managing the tax books;

- Have the ability to read, understand, and draft regular administrative documents and use tax management software and other tools;

- Have planning and work evaluation skills.

What salary coefficients are applicable to Vietnamese tax officials?

Based on point đ Clause 1 Article 24 of Circular 29/2022/TT-BTC, the salary coefficients applicable to tax officials are stipulated as follows:

Salary arrangement for officials in the accounting, tax, customs, and reserve sectors

1. Officials in the accounting, tax, customs, and reserve sectors as stipulated in this Circular are eligible for the professional salary scale for officials in State agencies (Table 2) issued together with Decree No. 204/2004/ND-CP dated December 14, 2004, by the Government of Vietnam on salary policies for officials and public employees and armed forces and amended in Decree No. 17/2013/ND-CP dated February 19, 2013, by the Government of Vietnam as follows:

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đ) Customs officers (code 08.053), tax officials (code 06.040) are subject to the salary coefficient of official type B, from 1.86 to 4.06;

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Thus, according to the aforementioned regulations, tax officials are subject to the salary coefficient of official type B, ranging from 1.86 to 4.06.