How long is the apprenticeship period for newly recruited tax officials in Vietnam?

How long is the apprenticeship period for newly recruited tax officials in Vietnam?

Based on Clause 2, Article 20 of Decree 138/2020/ND-CP:

apprenticeship Policy

1. The recruited person must undergo apprenticeship policies to familiarize themselves with the working environment and perform the tasks of the recruited position.

2. The duration of the apprenticeship period is regulated as follows:

a) 12 months for recruitment into type C official;

b) 06 months for recruitment into type D official;

c) The period of maternity leave as per social insurance benefits, sick leave of 14 days or more, unpaid leave, period of detention, custody, suspension from work as regulated by law will not be counted towards apprenticeship period.

In the case of sick leave or other legitimate reasons under 14 days, if approved by the head of the agency or unit where the recruited person is undergoing apprenticeship policies, this period will be counted towards the apprenticeship period.

Thus, the successful candidates in the tax official recruitment exam must undergo apprenticeship policies to familiarize themselves with the working environment and perform the tasks of the recruited position.

The apprenticeship period is regulated as follows:

- 12 months for recruitment into type C official;

- 06 months for recruitment into type D official;

Note: The period of maternity leave as per social insurance benefits, sick leave of 14 days or more, unpaid leave, period of detention, custody, suspension from work as regulated by law will not be counted towards apprenticeship period.

In the case of sick leave or other legitimate reasons under 14 days, if approved by the head of the agency or unit where the recruited person is undergoing apprenticeship policies, this period will be counted towards the apprenticeship period.

How long is the apprenticeship period for newly recruited tax officials in Vietnam? (Image from the internet)

What are the policies and benefits for tax officials under apprenticeship and their instructors in Vietnam?

Based on Article 22 of Decree 138/2020/ND-CP, the policies and benefits for tax officials under apprenticeship and their instructors are as follows:

- During the apprenticeship period, the apprenticeship official is entitled to 85% of the first-tier salary of the recruited rank.

For those with a master's degree relevant to the recruited position, they will receive 85% of the second-tier salary of the recruited rank; for those with a doctorate relevant to the recruited position, they will receive 85% of the third-tier salary of the recruited rank. Allowances are provided as per legal regulations.

- apprenticeship officials are entitled to 100% of the salary and allowances of the recruited rank corresponding to the training level specified in Clause 1, Article 22 of Decree 138/2020/ND-CP in the following cases:

+ Working in areas with extremely difficult socio-economic conditions;

+ Working in hazardous sectors or occupations;

+ Completing military obligations, participating in the people's police force, military officer, police officer, professional soldier demobilized, cipher staff switching career, graduates of officer training, reservist, reservist commanders in the commune-level military committee registered in the reservist officer rank, youth volunteers, young intellectuals volunteering in rural and mountainous development for at least 24 months, completing tasks.

- The apprenticeship period is not counted towards the period for salary step increases.

- Officials assigned by their agencies or organizations to guide apprenticeship are entitled to a responsibility allowance coefficient of 0.3 compared to the statutory pay rate during the apprenticeship guidance period.

What are the apprenticeship contents for newly recruited tax officials in Vietnam?

Based on Clause 3, Article 20 of Decree 138/2020/ND-CP:

apprenticeship Policy

1. The recruited person must undergo apprenticeship policies to familiarize themselves with the working environment and perform the tasks of the recruited position.

2. The duration of the apprenticeship period is regulated as follows:

a) 12 months for recruitment into type C official;

b) 06 months for recruitment into type D official;

c) The period of maternity leave as per social insurance benefits, sick leave of 14 days or more, unpaid leave, period of detention, custody, suspension from work as regulated by law will not be counted towards apprenticeship period.

In the case of sick leave or other legitimate reasons under 14 days, if approved by the head of the agency or unit where the recruited person is undergoing apprenticeship policies, this period will be counted towards the apprenticeship period.

3. apprenticeship content:

a) Mastering legal regulations regarding officials; understanding the organizational structure, functions, duties, and authority of the working agency; the agency’s rules and regulations; the duties of the recruited position;

b) Enhancing professional knowledge and skills required by the recruited position;

c) Practicing resolving and performing tasks of the recruited position.

According to the above regulations, the apprenticeship content for newly recruited tax officials includes:

- Mastering legal regulations regarding officials; understanding the organizational structure, functions, duties, and authority of the working agency; the agency’s rules and regulations; the duties of the recruited position;

- Enhancing professional knowledge and skills required by the recruited position;

- Practicing resolving and performing tasks of the recruited position.