What are the responsibilities of a tax inspector in Vietnam?

What are the responsibilities of a tax inspector in Vietnam?

According to Clause 1, Article 11 of Circular 29/2022/TT-BTC, a Tax inspector (code 06.038) is an official with basic professional qualifications in the tax industry; directly performing tasks related to tax management operations.

What are the main duties of a tax inspector in Vietnam?

The main duties of a Tax inspector (code 06.038) are specified in Clause 2, Article 11 of Circular 29/2022/TT-BTC as follows:

(1) Participate in developing specific regulations for implementing revenue management tasks; developing plans for tax revenue and other revenue, tax debt collection, tax enforcement, and monthly, quarterly, yearly plans according to assigned tasks;

(2) Organize implementation:

- Guide and receive procedures for taxpayer registration, tax declaration, tax payment, tax exemption, tax reduction, tax debt write-off, tax refund;

- Monitor and encourage taxpayers to pay taxes and other fees fully and promptly to the State Treasury;

- Participate in managing taxpayer information according to assigned tasks;

- Understand the situation and results of production, business activities, services, and tax law compliance of taxpayers within the management scope to implement high-efficiency management measures;

- Analyze and assess financial situations, profits and losses in production, business, and service activities of taxpayers, propose management measures and promptly handle tax debts;

- Propose and concretize tax policies, laws appropriate to the management situation of the sector and localities;

(3) Collaborate with related departments within and outside the unit to execute tax management tasks within the management scope;

(4) Conduct inspections of tasks related to management responsibilities and handle in accordance with legal regulations;

(5) Comply with professional expertise directives from higher-level officials and provide professional guidance to lower-level officials;

(6) Manage records and documents according to State regulations.

What are the responsibilities of a tax inspector in Vietnam? (Image from the Internet)

What are the standards for a tax inspector in Vietnam?

* General Standards

- Master the policies and guidelines 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 obligations of an official according to legal regulations; strictly comply with the assignment of tasks by superiors; adhere to laws, discipline, order, and administrative order; be exemplary in implementing the rules and regulations of the agency.

- Dedicated, responsible, honorable, honest, objective, impartial; maintain a proper attitude and cultural behavior in performing tasks, duties, and standard communication while serving the people.

- Lead a healthy lifestyle and attitude; be modest, united; diligent, thrifty, honest, upright, selfless; not exploit official duties for personal gain; not bureaucratic, corrupt, wasteful, or negative.

- Regularly cultivate a sense of learning and training to improve qualities, qualifications, and capabilities.

(According to Article 4 of Circular 29/2022/TT-BTC)

* Standards of Professional Competence

- Thoroughly understand legal regulations, policies related to the tax sector, and operational management processes related to assigned tasks;

- Grasp the basic issues regarding the development strategy, administrative reform program from the Government of Vietnam and the Tax sector, and relevant economic-financial policies;

- Understand the process of developing plans, making specific decisions, and have expertise in the assigned field; possess skills in drafting documents and presenting related issues for research and consultation; proficient in using computers, tax management software, and other tools;

- Master basic issues concerning business accounting, tax accounting, financial analysis of enterprises, and the results of production and business services of taxpayers to enhance tax management efficiency;

- Be knowledgeable about professional expertise, ensure high efficiency in tax management task execution; have skills in planning work and organizing the assigned tasks; skills in drafting tax professional documents; skills in analyzing, aggregating, evaluating, checking assigned work, and skills in reading and analyzing corporate financial reports;

- Possess basic information technology skills and be able to use a foreign language or a minority language for officials working in ethnic minority areas according to the job position requirements.

(According to Clause 3, Article 11 of Circular 29/2022/TT-BTC)

* Standards of Educational and Training Qualifications

- Hold a university degree or higher in a relevant field that matches the job position requirements;

- Possess a certificate in knowledge and skills training in state management for officials in the rank equivalent to experts.

(According to Clause 4, Article 11 of Circular 29/2022/TT-BTC)