What does "Tảo mộ" mean? When is the time for tomb sweeping in 2025? Do Vietnamese tax officials have the right to take leave for tomb sweeping?
What does "Tảo mộ" mean?
"Tảo mộ" (also known as "chạp mả") is a custom involving the cleaning, removal of weeds, and tidying of the ancestors' graves. Additionally, descendants may refurbish and maintain the graves and take care of the surrounding vegetation. After these tasks are complete, families usually bring flowers and offerings to worship, light incense to invite the spirits of the deceased to reunite and celebrate Tet with the descendants.
This is an occasion for family reunion, together remembering the ancestors and expressing their thoughts and wishes after a year. This custom not only demonstrates filial piety and gratitude towards grandparents and ancestors but also reminds descendants of their roots and the tradition of "gratitude for the source". "Tảo mộ" is a truly valuable cultural tradition of the Vietnamese people. Those who are working or living far away strive to return on the day of "tảo mộ" to fulfill their duties towards the deceased.
When is "Tảo mộ" in 2025?
Tảo mộ is usually conducted from the 20th to the afternoon of the 30th of Tet (if the year does not have the 30th day, it should be completed before the last day of the old year). In the South, some families start the "tảo mộ" very early, around the 10th of the lunar December, and it lasts until the 25th of the lunar calendar (unclaimed graves will be cleaned by locals afterward).
Many clans have clear regulations on the "tảo mộ" day for family members to together perform this ritual solemnly, comprehensively, and in accordance with tradition.
The Vietnamese believe that as the new year approaches, everything needs to be clean and neat, including the ancestors' graves. Cleaning and tending to the graves before Tet signifies respect for the deceased and a wish for luck and peace for the family in the new year.
What does "Tảo mộ" mean? When is the time for tomb sweeping in Vietnam in 2025? (Image sourced from the Internet)
Do Vietnamese tax officials have the right to take leave for tomb sweeping?
Based on Article 112 of the Labor Code 2019, regulations are provided for holidays and Tet, during which workers are entitled to leave with full pay:
Holidays and Tet Leave
- Workers are entitled to leave with full pay on the following holidays and Tet:
a) Calendar New Year: 01 day (January 1 of the Gregorian calendar);
b) Lunar New Year: 05 days;
c) Victory Day: 01 day (April 30 of the Gregorian calendar);
d) International Labor Day: 01 day (May 1 of the Gregorian calendar);
đ) National Day: 02 days (September 2 of the Gregorian calendar and 01 day adjacent before or after);
e) Hung Kings' Commemoration Day: 01 day (10th of the lunar March).
- Foreign workers working in Vietnam are entitled to extra leave, in addition to the days specified in Clause 1 of this Article, including 01 day of traditional lunar new year and 01 day of their national day.
- Based on actual conditions each year, the Prime Minister of Vietnam decides on the specific days of leave as regulated in points b and đ, Clause 1 of this Article.
Thus, tomb sweeping is not one of the events, holidays, or Tet during which tax officials can take leave with full pay.
However, tax officials can still request leave for tomb sweeping with family through the following means:
(1) Annual leave
Based on Article 114 of the Labor Code 2019, workers are entitled to 12 - 16 days of leave if they work the full year. Therefore, if tax officials have remaining leave or can borrow leave in advance, they can use annual leave to attend "Tảo mộ" during the 2025 Thanh Minh festival.
(2) Accumulated leave
Based on Clause 4 of Article 113 of the Labor Code 2019, tax officials can negotiate with their agency or superiors to take leave in multiple instances or accrue leave for up to 03 years at a time.
If superiors agree to accumulated leave, tax officials will receive full pay for those leave days.
(3) Leave without pay
Tax officials may negotiate with their agency, and superiors for permission to take unpaid leave if they have exhausted their annual leave or wish to save it.
Note: Additional leave by accumulating leave or unpaid leave must be negotiated and agreed upon by superiors or the current agency; taking leave without permission is considered unauthorized absence from work.
What are the educational and training standards for Vietnamese tax officials?
Based on Clause 4 of Articles 9 to 13 of Circular 29/2022/TT-BTC, the educational and training standards for tax officials are prescribed as follows:
- Senior Tax Auditor: (Article 9 of Circular 29/2022/TT-BTC)
+ Must have a university degree or higher in a discipline relevant to the job position's requirements;
+ Must possess a senior political theory or senior political-administrative theory degree or a certificate of equivalent level of political theory issued by a competent authority;
+ Must hold a certificate of training in state management knowledge and skills for senior specialists and equivalent ranks or a higher degree in political-administrative theory.
- Principal Tax Auditor: (Article 10 of Circular 29/2022/TT-BTC)
+ Must have a university degree or higher in a discipline relevant to the position's requirements;
+ Must possess a certificate of training in state management knowledge and skills for principal officer ranks and equivalent, or a higher political-administrative theory degree.
- Tax Auditor: (Article 11 of Circular 29/2022/TT-BTC)
+ Must have a university degree or higher in a discipline relevant to the job position's requirements;
+ Must obtain a certificate of training in state management knowledge and skills for officers and equivalent ranks.
- Intermediate Tax Auditor: Must hold a college degree or higher in a discipline relevant to the job position's requirements. (Article 12 of Circular 29/2022/TT-BTC)
- Tax Officer: Must hold an intermediate diploma or higher in a discipline relevant to the job position's requirements. (Article 13 of Circular 29/2022/TT-BTC).
