Is the personal income tax (PIT) applied to tax officials' prize money associated with the titles awarded by the State of Vietnam?

Is the personal income tax (PIT) applied to tax officials' prize money associated with the titles awarded by the State of Vietnam?

According to point e, clause 2, Article 2 of Circular 111/2013/TT-BTC, it is stipulated that monetary bonuses or non-monetary bonuses in any form, including stock bonuses, are considered part of the taxable income from salaries and wages received from employers, except for the following bonuses:

[1] Bonuses attached to titles conferred by the State, including bonuses associated with emulation titles and awards according to the laws on emulation and commendation, specifically:

- Bonuses associated with emulation titles such as National Emulation Soldier; Ministry, Sector, Central Union, Province, Directly Controlled City Emulation Soldier; Basic Emulation Soldier, Advanced Laborer, Advanced Soldier.

- Bonuses associated with commendation forms.

- Bonuses associated with titles conferred by the State.

- Bonuses associated with awards given by Associations and organizations associated with Central and local political organizations, political-social organizations, social organizations, and socio-professional organizations in accordance with their statutes and the Law on Emulation and Commendation.

- Bonuses associated with the Ho Chi Minh Prize and State Prize.

- Bonuses associated with Anniversary Medals and Badges.

- Bonuses associated with Certificates of Merit and Commendation Certificates.

[2] Bonuses associated with national awards and international awards recognized by the State of Vietnam.

[3] Bonuses related to technical innovations, inventions, and creations recognized by a competent state agency.

[4] Bonuses for detecting and reporting legal violations to a competent state agency.

Thus, it can be seen that bonuses associated with titles conferred by the State are one of the exemptions from the personal income tax. Therefore, bonuses attached to State-conferred titles will not be subject to PIT.

Is the PIT applied to tax officials' prize money associated with the titles awarded by the State of Vietnam? (Image from the Internet)

What are education and training standards of tax officials in Vietnam?

According to clause 4 of Articles 9 to 13 Circular 29/2022/TT-BTC, the standards for education and training of tax officials are specified as follows:

- Senior Tax Inspector: (Article 9 of Circular 29/2022/TT-BTC)

+ Hold a university degree or higher with a major appropriate to the job position requirements;

+ Hold an advanced political theory diploma or an advanced political-administrative theory diploma, or possess a certificate of equivalent level political theory granted by the relevant authority;

+ Have a certificate of professional knowledge and state management skills for officials of senior expert rank and equivalent, or hold a diploma in advanced political-administrative theory.

- Principal Tax Inspector: (Article 10 of Circular 29/2022/TT-BTC)

+ Hold a university degree or higher with a major appropriate to the job position requirements;

+ Have a certificate of professional knowledge and state management skills for officials of principal expert rank and equivalent, or hold a diploma in advanced political-administrative theory.

- Tax Inspector: (Article 11 of Circular 29/2022/TT-BTC)

+ Hold a university degree or higher with a major appropriate to the job position requirements;

+ Have a certificate of professional knowledge and state management skills for officials of expert rank and equivalent.

- Intermediate Tax Inspector: Hold a college degree or higher with a major appropriate to the job position requirements. (Article 12 of Circular 29/2022/TT-BTC)

- Tax Staff: Hold an intermediate degree or higher with a major appropriate to the job position requirements. (Article 13 of Circular 29/2022/TT-BTC).

What is the summary of titles and codes of tax officials' ranks in Vietnam?

Based on Article 3 of Circular 29/2022/TT-BTC, the table of titles and codes for tax officials is as follows:

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

According to Article 4 of Circular 29/2022/TT-BTC, tax officials are required to meet the following general standards of qualities:

- Master the policies and lines of the Communist Party; be loyal to the Fatherland, the Communist Party, and the State; protect the interests of the Fatherland and the people.

- Fully perform the duties of officials as prescribed by law; strictly follow the task assignments of superiors; comply with laws, discipline, administrative order; exemplarily adhere to the agency's internal regulations and rules.

- Be dedicated, responsible, honest, objective, impartial; have an appropriate attitude and cultural behavior in task execution, serve the people;

- Lead a healthy lifestyle, be humble, united; be diligent, thrifty, honest, transparent, selfless; do not exploit public service for personal gain; avoid bureaucracy, corruption, wastefulness, negativity.

- Regularly cultivate and enhance quality, knowledge, competence through learning and training.