Vietnam: Is an intermediate tax inspector required to have a bachelor's degree or higher?

Vietnam: Is an intermediate tax inspector required to have a bachelor's degree or higher?

Based on Clause 4, Article 12 of Circular 29/2022/TT-BTC, the standards for training and qualification for an intermediate tax inspector (code 06.039) are stipulated as follows:

intermediate tax inspector (code 06.039)

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3. Standards of professional competence and expertise

a) Grasp the basic contents of tax law, the development strategy of the tax sector, and the principles for implementing administrative reforms of the State and the industry;

b) Master principles, procedures, and processes of tax management work assigned;

c) Understand basic issues of socio-economic matters, price fluctuations impacting production, business, and service activities of the managed subjects within the assigned scope;

d) Possess professional expertise in taxation, ensuring effective tax management tasks; have skills in planning and inspection; cooperate in tasks; read, comprehend, draft ordinary administrative documents, and have skills in aggregating, analyzing, and evaluating the tasks assigned;

e) Be proficient in using office equipment and other devices to meet the task requirements.

4. Standards for training and qualification

Have a college diploma or higher in a training field appropriate to the job position requirements.

5. For officials taking the promotion exam to intermediate tax inspector, in addition to the standards mentioned in Clauses 3 and 4 of this Article, they must be holding the tax officer rank and have maintained the tax officer rank or equivalent for a minimum of 03 years (excluding probation, trial periods), in which there must be at least 01 year (12 months) continuously holding the tax officer rank up to the deadline for registering for the promotion exam.

According to the aforementioned regulations, the current law does not require an intermediate tax inspector to have a bachelor's degree or higher, but only requires a college diploma or higher in a training field suitable to the job position requirements.

Vietnam: Is an intermediate tax inspector required to have a bachelor's degree or higher? (Image from the Internet)

What are the main duties of an intermediate tax inspector in Vietnam?

Based on the provisions of Clause 2, Article 12 of Circular 29/2022/TT-BTC, an intermediate tax inspector performs the following duties:

- Participate in developing monthly, quarterly, and annual plans, as well as tax collection plans and other collections from taxpayers within the management scope;

- Organize the implementation of:

+ Guiding the procedures for taxpayer registration, tax code issuance, tax declaration, tax payment, tax exemption, tax reduction, debt clearance of tax and fines, and tax refund;

+ Receiving tax returns, checking tax calculation bases, comparing and verifying to make official remarks on the taxpayer's returns under management;

+ Calculating payable taxes, compiling tax records, issuing tax payment notifications, tax collection orders, and other collections. Monitoring and urging taxpayers to promptly and sufficiently pay taxes into the State Treasury;

+ Evaluating the results of production, business service activities, and price fluctuations impacting product consumption of taxpayers within the management scope related to tax declaration, tax payment, and tax debt;

+ Managing taxpayer information for task usage or to provide to colleagues when necessary;

- Coordinate with related departments to effectively fulfill tax management tasks;

- Inspect tasks within management functions as prescribed by tax law;

- Promptly report complex developments in tax collection, tax debt, and other collections from taxpayers within the management scope for competent authorities to direct, manage, and handle according to tax law.

What is the salary coefficient for intermediate tax inspectors in Vietnam?

The salary classification for tax specialty officials is stipulated in Article 24 of Circular 29/2022/TT-BTC as follows:

Salary Classification for Tax, Accountancy, Customs, and Reserve Specialty Officials

1. The official categories in tax, accountancy, customs, and reserves regulated in this Circular are applied with the Professional Business Salary Table for officials in State agencies (Table 2) issued together with Decree No. 204/2004/ND-CP dated December 14, 2004, of the Government of Vietnam on salary policies for officials and public employees, and armed forces, amended in Decree No. 17/2013/ND-CP dated February 19, 2013, of the Government of Vietnam as follows:

a) The Senior Tax Inspector rank (code 06.036), Senior Customs Inspector (code 08.049) are applied with official salary coefficient type A3, group 1 (A3.1), from salary coefficient 6.20 to 8.00.

The Senior Accountant rank (code 06.029) is applied with official salary coefficient type A3, group 2 (A3.2), from salary coefficient 5.75 to 7.55;

b) The Principal Tax Inspector rank (code 06.037), Principal Customs Inspector (code 08.050), Principal Preservation Technician (code 19.220) are applied with official salary coefficient type A2, group 1 (A2.1), from salary coefficient 4.40 to 6.78.

The Principal Accountant rank (code 06.030) is applied with official salary coefficient type A2, group 2 (A2.2), from salary coefficient 4.00 to 6.38;

c) The Accountant rank (code 06.031), Tax Inspector (code 06.038), Customs Inspector (code 08.051), Preservation Technician (code 19.221) are applied with official salary coefficient type A1, from salary coefficient 2.34 to 4.98;

d) The intermediate Accountant rank (code 06.032), intermediate tax inspector (code 06.039), intermediate Customs Inspector (code 08.052), intermediate Preservation Technician (code 19.222), Warehouse Keeper (code 19.223) are applied with official salary coefficient type A0, from salary coefficient 2.10 to 4.89;

e) The Customs Clerk rank (code 08.053), Tax Clerk (code 06.040) are applied with official salary coefficient type B, from salary coefficient 1.86 to 4.06;

f) The Reserve Warehouse Guard rank (code 19.224) is applied with official salary coefficient type C, group 1 (C1), from salary coefficient 1.65 to 3.63.

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Thus, an intermediate tax inspector is applied with official salary coefficient type A0, from salary coefficient 2.10 to 4.89.