What is the 2025 Tet holiday schedule for Vietnamese officials? May officials work as tax agent employees?

What is the 2025 Tet holiday schedule for Vietnamese officials?

Based on Notification 6150/TB-BLDTBXH 2024 from the Ministry of Labor - Invalids and Social Affairs implementing the directives of the Prime Minister in Official Dispatch No. 8726/VPCP-KGVX 2024 regarding the 2025 Lunar New Year holiday schedule for officials and public employees and workers as follows:

1. Officials and public employees of administrative agencies, career organizations, political organizations, political-social organizations (hereafter referred to as officials and public employees) will have time off during the 2025 Lunar New Year from Saturday, January 25, 2025, (which is the 26th day of the last lunar month of the Year of the Dragon) to the end of Sunday, February 2, 2025, (which is the 5th day of the first lunar month of the Year of the Snake). This includes 05 days of Lunar New Year holidays and 04 weekly days off.

2. Civil servants and public employees will have time off for the National Day from Saturday, August 30, 2025, to the end of Tuesday, September 2, 2025. This holiday includes 02 days for the National Day and 02 weekly days off.

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The 2025 Lunar New Year holiday schedule for officials is 9 consecutive days, including 5 days for the New Year and 4 weekly days off. To be specific:

Civil servants, public employees have 5 days off for the Lunar New Year, from Monday, January 27, 2025, to the end of Friday, January 31, 2025 (which is the 28th day of the last lunar month of the Year of the Dragon to the 3rd day of the first lunar month of the Year of the Snake).

However, in 2025, as all 5 days of the Lunar New Year holiday fall on weekdays, employees will have an additional 2 weekend days off before and 2 days off after the New Year holiday.

Thus, the 2025 Tet holiday schedule for officials is 9 consecutive days starting from January 25, 2025, to February 2, 2025 (from the 26th of the last lunar month to the end of the 5th day of the first lunar month).

What is the 2025 Tet holiday schedule for Vietnamese officials? May officials work as tax agent employees? (Image from the Internet)

What positions do Vietnamese tax officials hold?

According to Clause 2, Article 3 of Circular 29/2022/TT-BTC, five positions of tax officials are specified as follows:

Among these:

(1) Senior Tax Inspector:

According to Clause 1, Article 9 of Circular 29/2022/TT-BTC, the Senior Tax Inspector is an official with the highest professional competence in the tax field, assigned to leadership positions at the General Department, Department, and equivalent levels, as well as the leadership of the provincial Tax Departments, responsible for executing state management tasks on tax at the General Department of Tax and provincial Tax Departments, and performing highly complex tax professional duties, conducting within the province, multiple provinces, or nationwide.

(2) Principal Tax Inspector:

According to Clause 1, Article 10 of Circular 29/2022/TT-BTC, the Principal Tax Inspector is an official with a high level of professional competence in the tax sector, assisting leaders in managing and directly executing tax management functions at tax units.

(3) Tax Inspector

According to Clause 1, Article 11 of Circular 29/2022/TT-BTC, the Tax Inspector is an official with basic professional competence in the tax sector, directly performing tax management professional duties.

(4) Intermediate Tax Inspector

According to Clause 1, Article 12 of Circular 29/2022/TT-BTC, the Intermediate Tax Inspector is an official performing professional duties of the tax sector, directly executing part of the professional tasks in tax management at the unit.

(5) Tax Employee

According to Clause 1, Article 13 of Circular 29/2022/TT-BTC, a Tax Employee is an officer executing simple professional tasks in the tax sector, directly undertaking part of the duties in tax management as assigned by the unit.

Can Vietnamese officials work as tax agent employees?

According to Clause 4, Article 105 of Tax Administration Law 2019, the following individuals are not allowed to work as tax agent employees:

Tax Procedure Service Practice Certificate

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3. An individual with a tax procedure service practice certificate working at a tax agency is called a tax agent employee. Tax agent employees must fully participate in knowledge update programs.

4. The following individuals are not allowed to work as tax agent employees:

a) Officials and public employees; officers, non-commissioned officers, professional soldiers, defense employees, and public defense employees; officers, non-commissioned officers, and public security employees;

b) Individuals prohibited from practicing tax procedure, accounting, auditing services according to effective court judgments or decisions; individuals under criminal investigation;

c) Individuals convicted of economic management crimes related to tax, finance, and accounting without sentence record expungement; individuals under administrative measures such as community-based education, mandatory education institutions, or compulsory detoxification centers;

d) Individuals penalized for administrative violations in tax management, accounting, or auditing within 6 months from the penalty execution date if penalized with a warning or within 1 year if penalized with other forms.

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Thus, tax officials are prohibited from working as tax agent employees.