How to download and write the year-end assessment form for public employees for 2024 in Vietnam? Are public employees subject to personal income tax?

How to download and write the year-end assessment form for public employees for 2024 in Vietnam?

The latest assessment form for public employees for 2024 is implemented according to Form No. 03 issued with Decree 90/2020/ND-CP.

The latest assessment form for public employees for 2024 is formatted as follows:

Download the latest assessment form for public employee 2024...Download

Below is a detailed guide on how to fill out the year-end assessment form for public employees for 2024:

You can refer to the following method for filling out the assessment form for teachers:

(1) PERSONAL INFORMATION

Full name: Enter full name (in capital letters).

Job title: Clearly state the job position (e.g., Subject Teacher, Homeroom Teacher, Specialized Group Leader, etc.).

Place of work: Enter the name of the school or educational institution where you work.

(2) SELF-ASSESSMENT RESULTS

1. Political Ideology:

You can refer to the following criteria to fill out:

- Comply with the guidelines, rules of the Communist Party, the policies, laws of the State, and the organizational principles, discipline of the Communist Party, especially the principles of democratic centralism, self-criticism, and criticism;

- Always comply well with all guidelines, resolutions, policies of the Communist Party, State laws, of the school, and education sector. Always adhere to the motto "Live and work according to the Constitution and the Law."

- Have a firm political stance and confidence; be steadfast in the face of difficulties and challenges;

- Correctly perceive and apply the party's directives, resolutions, state policies, laws to the assigned field of duty. Always have a high sense of responsibility in the tasks assigned.

- Place the interests of the Communist Party, nation - people, collective above personal interests;

- Have a spirit of fighting to protect the platform, charter, viewpoints, guidelines, policies of the Communist Party and the State.

- Have awareness of research, learning, and applying Marxism-Leninism, Ho Chi Minh's thoughts, resolutions, directives, decisions, and documents of the Communist Party.

- Always be aware of self-study and training, frequently attend training sessions of the school, of the sector, and always contribute ideas for constructive feedback and discussions to develop local education.

2. Ethics, Lifestyle:

You can refer to the following criteria to fill out:

- Do not embezzle, corrupt, be negative, wasteful, bureaucratic, opportunistic, self-serving, authoritarian; do not show signs of moral, lifestyle degradation, self-evolution, self-transformation;

- Comply well with the rules of the Communist Party and the State regarding anti-corruption, wastefulness, and negativism.

- Have a fighting spirit against corruption and negativism in the unit.

- Have a truthful, modest, sincere, transparent, and simple lifestyle;

- Always be aware of self-learning, self-training, and cultivating ethical qualities, improving professional expertise. Have a pure and healthy lifestyle, dedicated to the profession; trusted and respected by colleagues, students, parents, and the public.

- Have a spirit of solidarity, building a clean and strong agency, organization, unit;

- Always learn and follow Ho Chi Minh's moral example; actively participate in the campaign "Say no to negativism in exams and achievement disease in education"; the campaign "Building a friendly learning environment," the movement for building "Friendly schools, positive students."

- Have an internal solidarity spirit, high self-awareness in work, have an open and friendly attitude towards colleagues and be polite to everyone around.

- Do not allow relatives or acquaintances to take advantage of your position and authority for personal gain.

- Have a courteous, modest, sincere, and straightforward attitude towards parents and the public when communicating work.

3. Work Style, Work Ethic:

You can refer to the following criteria to fill out:

- Be responsible for the work; be dynamic, creative, willing to think, dare to do, flexible in performing tasks;

- Emphasize the spirit of responsibility towards students, the school, and society.

- Always uphold the spirit of integrity, against formality, confrontation, lack of responsibility, and emphasize discipline in front of colleagues, students, and parents.

- Scientific, democratic, principled working methods;

- Regularly study, apply sector-specific, field-specific documents in your work; comply with directives from unit leaders and superiors to complete assigned tasks well.

- Have a spirit of responsibility and coordination in fulfilling tasks;

- Always have a high sense of duty, always completing the tasks assigned.

- Have appropriate attitudes and behaviors, work styles that meet the requirements of public service culture.

- Have a cooperative, cooperative spirit in work with colleagues and organizations in the unit to carry out common tasks. To accomplish your professional responsibilities and those of the entire unit.

4. Organizational Discipline Awareness:

- Comply with organizational assignments;

- Strictly implement the organizational principles of the Communist Party, exemplary compliance with resolutions, directives, decisions, assignments, and mobilization of the organization;

- Implement regulations, policies, and internal rules of the agency, organization, unit where you work;

- Personally comply well with the party's routine, policies, internal rules, regulations of organizations, agencies, and units.

- Implement asset declaration and transparency of income as required;

- Personally declare and publish assets, income in accordance with regulations.

- Fully report, truthfully provide accurate and objective information related to the execution of responsibilities, assigned tasks, and activities of the agency, organization, or unit to superiors when required.

- Regularly have monthly activity plans, participate in professional activities as required. Guide and instruct team members to perform teaching and lesson planning duties well.

- Regularly check and remind team members to comply with professional regulations, monthly evaluate teachers in accordance, aligned with their abilities and duties of each member.

5. Results of Carrying Out Assigned Responsibilities and Duties

The results of performing tasks according to legal regulations, set plans, or specific assigned work; workload, progress, quality of task execution.

6. Attitude towards Public and Businesses

- Serve the public with an appropriate attitude, meet the legitimate expectations of parents.

- Build a close relationship and promote the role of parents in learning and education of students.

(3) SECTION FOR MANAGERIAL OFFICIALS

7. Activity results of the agency, organization, or unit assigned to manage or be responsible

8. Leadership and management capabilities

9. Capacity for mobilization and unity

(4) PERSONAL COMMENTS, QUALITY RANKING

1. Personal comments on strengths and weaknesses:

- Strengths

+ Always maintain viewpoints, positions, and political strength despite difficulties and challenges in work and life.

+ Always stay calm to overcome difficulties. Do not push tasks onto others, be creative in the job.

+ Have organizational discipline awareness, straightforwardness, and honesty.

+ Have a spirit of responsibility and enthusiasm, proactive in work.

- Weaknesses

+ Not regularly renewing teaching methods, sometimes still applying traditional teaching methods that are not truly effective.

+ Failing to fully update materials and new information to enhance lecture quality.

+ Not highly skilled in information technology, occasionally facing difficulties in using online teaching-support tools.

2. Self-quality classification:

(Complete tasks or not complete tasks)

Note: Information is for reference only!

How to download and write the year-end assessment form for public employees for 2024 in Vietnam? (Image from the Internet)

Are public employees subject to personal income tax in Vietnam?

Based on Article 2 of the Law on Personal Income Tax 2007 regulated as follows:

Taxpayers

1. Taxpayers of personal income tax are resident individuals with taxable income as stipulated in Article 3 of this Law arising within and outside the territory of Vietnam, and non-resident individuals with taxable income as stipulated in Article 3 of this Law arising within the territory of Vietnam.

2. A resident individual is a person who meets one of the following conditions:

a) Present in Vietnam for 183 days or more within a calendar year or within 12 consecutive months from the first day of presence in Vietnam;

b) Have a permanent residence in Vietnam, including registered residence or a rented house to live in Vietnam according to a contract that has a term.

3. A non-resident individual is a person who does not satisfy the conditions stipulated in clause 2 of this Article.

Thus, public employees are subject to PIT if they have taxable income.

Which income from salary and wages of Vietname officials and public employees is exempt from PIT in Vietnam?

Based on clause 2, Article 3 of the Law on Personal Income Tax 2007 (modified by clause 1, Article 1 of the Law on Amendments to Law on Personal Income Tax 2012) regulated as follows:

Taxable Income

Taxable income of personal income tax includes the following types of income, excluding income exempted from tax as stipulated in Article 4 of this Law:

...

2. Income from salaries and wages, including:

a) Salaries, wages and other amounts of a wage-like nature;

b) Allowances, subsidies, excluding the following: allowances, subsidies as regulated by law on preferential treatment for meritorious people; defense, security allowances; toxic, dangerous allowances for sectors, occupations or work in places with toxic, dangerous factors; attraction allowances, regional allowances as regulated by law; unexpected hardship subsidies, labor accident benefits, occupational disease allowances, one-time childbirth or adoption benefits, allowances for reduced labor capacity, one-time pension benefits, monthly survivor benefits, and other benefits as regulated by social insurance law; severance pay, unemployment benefits as regulated by the Labor Code; social protection nature subsidies and other allowances, subsidies that do not have a wage-like nature according to the regulations of the Government of Vietnam."

...

Thus, income from salaries and wages of public employees not subject to PIT includes:

- Allowances, subsidies according to laws on preferential treatment for meritorious people;

- Defense, security allowances;

- Toxic, dangerous allowances for sectors, occupations, or work in places with toxic, dangerous factors;

- Attraction allowances, regional allowances according to law;

- Unexpected hardship subsidies, labor accident benefits, occupational disease benefits, one-time childbirth or adoption benefits, allowances for reduced labor capacity, one-time pension benefits, monthly survivor benefits and other benefits as regulated by social insurance law;

- Severance pay, unemployment benefits as stipulated in the Labor Code 2019;

- Social protection nature subsidies and other allowances, subsidies not having a wage-like nature according to regulations by the Government of Vietnam.