What is the 2025 Tet holiday schedule for Vietnamese officials and public employees working in taxation?

What is the 2025 Tet holiday schedule for Vietnamese officials and public employees working in taxation?

Recently, the Vietnamese Government Office issued Official Dispatch 8726/VPCP-KGVX in 2024, conveying the directives of the Prime Minister regarding the Tet holiday and other holidays in 2025.

Official Dispatch 8726/VPCP-KGVX 2024...Download

The Prime Minister has approved the proposal of the Ministry of Labor, Invalids and Social Affairs regarding the Tet holiday for officials, officers, and public employees as follows:

- For the 2025 Lunar New Year, officials and public employees will have a continuous 9-day break, including 5 days of New Year holiday and 4 weekend days.

- Specifically, officials and public employees, workers will have a 5-day Tet holiday from Monday, January 27, 2025, until the end of Friday, January 31, 2025 (that is, from the 28th of the twelfth lunar month, the Year of the Dragon, to the 3rd of the first lunar month, the Year of the Snake).

- However, since all 5 Tet holiday days in 2025 fall on weekdays, workers will have an additional 2 weekend days before and 2 days after the New Year holiday.

Agencies and units will organize and arrange duty teams according to regulations and work reasonably to continuously address work, ensuring good service to organizations and the public. Special attention is given to assigning officials on duty to handle any sudden and unexpected tasks during the New Year and holiday periods, as stipulated.

Ministries, agencies, and localities are to plan and devise specific, appropriate measures to encourage units, businesses, organizations, and individuals to proactively implement production, business, economic, and social activities. These should ensure stability in the supply and demand of goods, services, pricing, and markets, contributing to promoting economic growth, practicing thrift, and combating waste, thereby striving to achieve the successful completion of the 2025 targets and plans, a year of acceleration and breakthrough for the 2021-2025 five-year plan. This creates a solid foundation for fast and sustainable development in the coming period.

Thus, the 2025 Tet holiday schedule for Vietnamese officials and public employees working in taxation may allow a continuous 9-day break starting from January 25 to February 2, 2025 (from the 26th of the twelfth lunar month to the end of the 5th day of the first lunar month).

What is the 2025 Tet holiday schedule for Vietnamese officials and public employees working in taxation? (Image from the Internet)

What are the duties of tax employees in Vietnam?

According to Clause 2, Article 13 of Circular 29/2022/TT-BTC, the duties of tax employees are stipulated as follows:

- Participate in developing monthly, quarterly, and annual work plans, tax collection plans, and others related to taxpayers management scope;

- Organize the implementation of:

+ Guiding taxpayer registration procedures, assigning taxpayer identification numbers, tax declaration, tax payment, tax exemption, tax reduction, tax debt cancellation, and tax refund;

+ Receiving tax returns, checking tax calculation bases, comparing and contrasting to have official comments on taxpayer declarations within the management field;

+ Calculating payable tax, preparing tax books, issuing tax payment notifications, and tax collection orders. Monitoring and urging taxpayers to pay tax promptly into the State Treasury;

+ Evaluating business production, service activities, and changes in prices and product consumption of taxpayers within the management scope concerning tax declaration, tax payment, and tax debt;

+ Managing taxpayer information for work purposes or sharing with colleagues when necessary;

- Cooperate with related departments to ensure effective tax management;

- Inspect work within the management functions according to tax law regulations;

- Report promptly on complex developments in tax collection, tax debt collection, and other collections from taxpayers under management for timely direction, management, and handling according to tax law.

What are the standards of professional competence for tax employees?

As stipulated in Clause 3, Article 13 of Circular 29/2022/TT-BTC, the professional competence standards for tax employees are as follows:

- Understand the socio-economic situation in the management area for effective implementation;

- Possess the professional skills to ensure good tax management implementation;

- Have knowledge of tax and tax law, and administrative law;

- Understand the purpose, content, and procedural tasks of tax management for taxpayers within the management scope;

- Know the principles and methods of setting up and managing tax books;

- Possess skills in reading, understanding, drafting standard administrative documents, and using tax management software and other tools;

- Be skilled in planning and evaluating work.

Who are tax officials in Vietnam?

According to Article 2 of the Tax Administration Law 2019, it is stipulated as follows:

Subjects of application

1. Taxpayers include:

a) Organizations, households, business households, and individuals paying taxes according to tax law;

b) Organizations, households, business households, and individuals paying other state budget-related fees;

c) Organizations and individuals withholding taxes.

2. Tax management agencies include:

a) Tax authorities, including the General Department of Taxation, Tax Departments, Tax Sub-Departments, and Regional Tax Sub-Departments;

b) Customs authorities, including the General Department of Customs, Customs Departments, Post-Clearance Audit Departments, and Customs Sub-Departments.

3. Tax management officials include tax officials and customs officials.

4. Other related state agencies, organizations, and individuals.

Thus, tax management officials include tax officials and customs officials.