What are guidelines for salary arrangement of ranks of tax officials in Vietnam?

Vietnam: How many ranks of tax officials are there?

According to the provisions in Clause 2, Article 3 of Circular 29/2022/TT-BTC regarding titles and rank codes of tax officials, they include:

How many ranks of tax officials are there in Vietnam? (Image from the Internet)

What are the tasks of tax officials in Vietnam?

The tasks of the ranks of tax officials are regulated in Chapter 3 of Circular 29/2022/TT-BTC as follows:

* Senior Tax Inspector

- Leading the research and development of the sector's growth strategy; researching and proposing policies and tax management solutions that align with the sector's and local economic development strategies;

- Suggesting policies for tax policy formulation and management solutions to execute state management functions concerning domestic revenues within managed areas;

- Leading the drafting and amending of regulatory documents on taxation; tax management processes and procedures;

- Proposing adjustments and supplements to policies and regulations in specific tax management fields.

(According to Clause 2, Article 9 of Circular 29/2022/TT-BTC)

* Principal Tax Inspector

- Leading or participating in formulating tax collection, tax debt collection, tax enforcement plans, and other collections based on work functions; implementing tax management processes; directly handling complex cases;

- Synthesizing and evaluating tax management work; participating in developing management regulations, processes, and related documents; proposing amendments and supplements to management regulations and collection processes suitable to actual situations;

- Leading or participating in compiling tax management training materials and teaching courses for tax officials and public employees;

- Leading or participating in developing topics, proposals, and projects for application in the industry; leading or participating in organizing research and applying scientific and technological advances in tax management;

- Participating in organizing enforcement of tax administrative decisions in accordance with authority and current regulations.

(According to Clause 2, Article 10 of Circular 29/2022/TT-BTC)

* Tax Inspector

- Participating in developing detailed regulations for implementing tax management tasks; formulating tax collection and other collections plans, tax debt collection, tax enforcement, and monthly, quarterly, annual work plans as assigned;

- Organizing implementation:

+ Guiding and receiving taxpayer registration, tax declaration, tax payment, tax exemption, tax reduction, tax debt write-off, and tax refund procedures;

+ Monitoring and urging taxpayers to promptly pay taxes and other dues into the State Treasury;

+ Involvement in taxpayer information management as assigned;

+ Understanding the business and service operations and tax compliance of taxpayers within management scope to implement effective management measures;

+ Analyzing and assessing financial situations, profits and losses in the business, and service activities of taxpayers, proposing management measures, and promptly handling tax debts;

+ Proposing and concretizing tax policies suitable to management situations of the sector and locality;

- Coordinating with relevant internal and external departments to execute tax management tasks within the management scope;

- Conducting inspections of work within management responsibility and handling as per legal regulations;

- Complying with professional guidance from higher-ranked specialized officials and providing guidance to lower-ranked specialized officials;

- Managing documentation according to State regulations.

(According to Clause 2, Article 11 of Circular 29/2022/TT-BTC)

* Intermediate Tax Inspector

- Participating in drafting monthly, quarterly, yearly work plans, tax collection, and other collections plans for taxpayers under management;

- Organizing implementation:

+ Guiding taxpayer registration procedures, tax code issuance, tax declaration, tax payment, tax exemption, tax reduction, tax debt write-off, and tax refund;

+ Receiving tax declarations, checking tax calculation bases, comparing and contrasting them to make formal remarks on taxpayer declarations;

+ Calculating tax payable, preparing tax directories, issuing tax payment notices, tax collection orders, and monitoring and urging taxpayers to promptly pay taxes into the State Treasury;

+ Assessing production, business, service activities results, and price and consumption fluctuations of managed taxpayers related to tax declaration, payment, and tax debts;

+ Managing taxpayer information for work purposes or to provide colleagues when necessary;

- Coordinating with related departments to execute tax management duties effectively;

- Inspecting management function-related work according to tax law regulations;

- Promptly reporting complex developments in tax collection, tax debt recovery, and taxpayer-related other collections under management to authorities for direction and handling in line with tax law.

(According to Clause 2, Article 12 of Circular 29/2022/TT-BTC)

* Tax Officer

- Participating in drafting monthly, quarterly, yearly work plans and tax collection and other collections plans of units under assigned management areas;

- Organizing implementation of tasks:

+ Identifying taxpayers within management scope to govern according to tax law provisions;

+ Guiding taxpayers in taxpayer registration, tax declaration, tax code issuance, tax payment, tax exemption, tax reduction, tax debt write-off, and explaining the tax policy under management responsibility to taxpayers;

+ Receiving taxpayer registration, tax declaration forms, checking the correctness and accuracy of tax calculation bases to officially comment on taxpayer declarations;

+ Calculating taxes, preparing tax directories, issuing tax payment notices, tax collection orders, and tax penalty payments;

+ Monitoring and urging correct, sufficient, and prompt payment of taxes into the State Treasury;

+ Inspecting taxpayer tax obligations within the management scope, documenting violations of tax policies to report to competent authorities for handling;

- Coordinating with colleagues and related agencies to enhance tax management's effectiveness and efficiency;

- Managing documentation related to management responsibilities according to current regulations;

- Subject to professional guidance and management from higher-ranked specialized officials and superiors.

(According to Clause 2, Article 13 of Circular 29/2022/TT-BTC)

How to allocate salaries for ranks of tax officials in Vietnam?

According to the provisions in Clause 1, Article 24 of Circular 29/2022/TT-BTC, the guidance on how to allocate salaries for ranks of tax officials is as follows:

The ranks of tax officials as regulated by Circular 29/2022/TT-BTC apply the professional salary tables for officials in State agencies (Table 2) issued together with Decree 204/2004/ND-CP and amended by Decree 17/2013/ND-CP as follows:

- The Senior Tax Inspector rank (code 06.036) is applied the salary coefficient for officials of type A3, group 1 (A3.1), from a salary coefficient of 6.20 to 8.00.

- The Principal Tax Inspector rank (code 06.037) is applied the salary coefficient for officials of type A2, group 1 (A2.1), from a salary coefficient of 4.40 to 6.78.

- The Tax Inspector rank (code 06.038) is applied the salary coefficient for officials of type A1, from a salary coefficient of 2.34 to 4.98;

- The Intermediate Tax Inspector rank (code 06.039) is applied the salary coefficient for officials of type A0, from a salary coefficient of 2.10 to 4.89;

- The Tax Officer rank (code 06.040) is applied the salary coefficient for officials of type B, from a salary coefficient of 1.86 to 4.06;