What are the principles regarding the uniforms of tax officials in Vietnam?

What are the principles regarding the uniforms of tax officials in Vietnam?

Pursuant to Article 3 of the Regulations on the use of tax uniforms for officials and public employees working in the tax sector issued together with Decision No. 1054/QD-TCT in 2021, the principles when tax officials wear uniforms are as follows:

- Tax uniforms must be used for the correct purpose as per the regulations.

- Officials wearing tax uniforms must ensure they are worn uniformly and consistently according to the regulations of each type of tax uniform; the uniform must be neat, clean, ironed, and fully buttoned or zipped.

- Officials wearing spring-summer uniforms must tuck their shirts into their trousers or skirts (for women).

- When wearing uniforms, do not wear face coverings, gloves, or masks (unless provided for duty performance or as recommended by competent authorities).

- Do not use accessories or jewelry that alter, affect the structure of the tax uniform, cause discomfort, or violate Vietnamese customs and cultural traditions.

- It is strictly prohibited to write or draw on the uniform; modify or change the design, color, and material of the uniform.

- It is strictly prohibited for officials to use badges, ranks, uniforms, and name tags of tax officials and public employees for personal purposes.

- Do not wear tax uniforms when not on duty.

What are the principles regarding the attire of tax officials in Vietnam? (Image from the Internet)

What is the usage duration of a tax official's uniform in Vietnam?

Pursuant to Article 5 of the Regulations on the management, use of tax uniforms and badges issued together with Decision No. 1054/QD-TCT in 2021:

Regulations on the usage duration of tax uniforms

1. The duration for wearing spring-summer and autumn-winter uniforms is as follows:

a) Spring-summer uniforms: from April to the end of October each year.

b) Autumn-winter uniforms: from November of the previous year to the end of March of the following year.

2. Based on the working environment temperature and weather at each unit, the unit head adjusts the consistent duration for using spring-summer and autumn-winter uniforms as specified in items a and b of clause 1 of this article: if the weather or working environment temperature is below 20°C, officials and public employees wear autumn-winter uniforms; if the temperature is 20°C or higher, they wear spring-summer uniforms. However, during collective activities, the type of uniform worn is decided by the unit head.

Thus, regarding the duration of using tax uniforms, specifically:

- The duration for wearing spring-summer and autumn-winter uniforms is as follows:

+ Spring-summer uniforms: from April to the end of October each year.

+ Autumn-winter uniforms: from November of the previous year to the end of March of the following year.

Additionally, based on the working environment temperature and weather at each unit, the unit head adjusts the consistent duration for using spring-summer and autumn-winter uniforms: if the weather or working environment temperature is below 20°C, officials and public employees wear autumn-winter uniforms; if the temperature is 20°C or higher, they wear spring-summer uniforms. However, during collective activities, the type of uniform worn is decided by the unit head.

What are regulations on using tax uniforms for tax officials in Vietnam?

Pursuant to Article 4 of the Regulations on the use of tax uniforms for officials and public employees working in the tax sector issued together with Decision No. 1054/QD-TCT in 2021, the regulations on using tax uniforms for tax officials are as follows:

Regulations on the use of tax uniforms for tax officials

1. Tax officials must wear tax uniforms at least 2 days per week, on Mondays and Thursdays, and are encouraged to wear tax uniforms on all working days of the week.

2. In cases where tax officials are assigned tasks in positions or at times where they frequently interact directly with taxpayers at the tax office or taxpayers' premises, they must wear the tax uniform appropriately.

3. When participating in summary conferences, training sessions, specialized reports of the unit or the tax sector, tax officials must wear the tax uniform or Tax ceremonial attire (when required) appropriately. Depending on the nature of the work, the unit head specifies and clearly states on the summoning invitation to ensure formality and convenience in complying with the agency’s regulations.

Thus, tax officials must use tax uniforms according to the following regulations:

- Wear tax uniforms at least 2 days per week, on Mondays and Thursdays, and are encouraged to wear tax uniforms on all working days of the week.

- For tasks in positions or at times where they frequently interact directly with taxpayers at the tax office or taxpayers' premises, tax officials must wear the tax uniform appropriately.

- When participating in summary conferences, training sessions, specialized reports of the unit or the tax sector, tax officials must wear the tax uniform or Tax ceremonial attire (when required) appropriately.

- Additionally, depending on the nature of the work, the unit head specifies and clearly states on the summoning invitation to ensure formality and convenience in complying with the agency’s regulations.