What are cases of conflict of interest of office holders in taxationation in Vietnam?

Vietnam: What should an office holder do if aware of a conflict of interest?

According to the provisions of Clause 1, Article 10 of the Anti-Corruption Regulation in taxationation issued together with Decision 742/QD-TCT in 2020, an office holder who knows or should know that there is a conflict of interest must report it to an authorized person for consideration and handling.

What are cases of conflict of interest of office holders in taxationation in Vietnam?

According to the provisions in Clause 1, Article 10 of the Anti-Corruption Regulation in taxationation issued with Decision 742/QD-TCT in 2020, cases of conflict of interest for persons holding positions in taxationation are specified in Article 29 of Decree 59/2019/ND-CP, specifically:

A person with position authority is determined to have a conflict of interest when there is clear evidence suggesting they belong to or will belong to one of the following 09 cases:

[1] Receiving money, assets, or other benefits from agencies, organizations, units, individuals related to the work they handle or within their management scope;

[2] Establishing, participating in the management and operation of a private enterprise, limited liability company, joint-stock company, partnership, cooperative, except when otherwise provided by law;

[3] Providing consultancy to enterprises, organizations, individuals domestically and abroad about work related to state secrets, work secrets, work under their jurisdiction to resolve or participate in resolving;

[4] Using information obtained through their position and authority for personal gain or to serve the interests of other organizations or individuals;

[5] Appointing their spouse, parents, children, siblings to managerial positions in human resources and accounting, working as a treasurer, warehouse keeper, or engaging in transactions, purchasing goods, services, signing contracts for agencies, organizations, units where they are the head or deputy head;

[6] Contributing capital to businesses operating in the fields under their direct state management or allowing their spouse, parents, children to conduct businesses in fields they directly manage under state management;

[7] Signing contracts with businesses owned by their spouse, parents, children, siblings, or allowing businesses owned by their spouse, parents, children, siblings to participate in tenders of their agency, organization, unit when assigned to carry out transactions, purchase goods, services, signing contracts for that agency, organization, unit;

[8] Having spouses, parents, children, siblings who have rights, interests directly related to their task, duty implementation;

[9] Improperly intervening or influencing the activities of agencies, organizations, units, individuals with authority for personal gain.

What are cases of conflict of interest of office holders in taxationation in Vietnam? (Image from the Internet)

Is a report on the conflict of interest of an office holder in taxation required to be made on paper in Vietnam?

According to the provisions of Clause 2, Article 10 of the Anti-Corruption Regulation in taxationation issued with Decision 742/QD-TCT in 2020, the communication, reporting on conflicts of interest for persons in positions within taxationation shall follow the provisions in Article 30 of Decree 59/2019/ND-CP, specifically:

(1) A person with position authority, when assigned work or during task, duty implementation, who knows or should know of a task, duty with a conflict of interest, must report made on paper to their direct manager for consideration and handling as per regulations.

(2) Agencies, organizations, units, individuals discovering a conflict of interest in a person with position authority must inform and report made on paper to that person’s manager for consideration and handling.

(3) Information, reports on conflicts of interest must be conducted within 05 working days from the date of knowing or discovering a task, duty assigned with a conflict of interest to the person tasked.

Information, reports on a conflict of interest must be presented made on paper and clarify the following:

- The situation with a conflict of interest;

- The time of occurrence and awareness or detection of the conflict of interest;

- The extent of impact or potential improper impact on the task, duty implementation of the person with position authority;

- Suggested or proposed measures to control the conflict of interest.

Thus, information, reports on conflicts of interest must be presented made on paper.