What is the Circular 01 2025 providing guidance on policies for Vietnamese official and public employees in downsizing? What is the salary coefficient for Vietnamese tax officials?

What is the Circular 01 2025 providing guidance on policies for Vietnamese official and public employees in downsizing?

On January 17, 2025, the Minister of Home Affairs issued Circular 01/2025/TT-BNV to provide guidance on Decree 178 concerning policies for officials, public employees, workers, and armed forces in implementing the organizational restructuring of the political system.

Circular 01/2025/TT-BNV specifically guides the following contents:

- Method of determining the timing and monthly salary for calculating policy benefits;

- Method of calculating policy benefits for those retiring before the retirement age;

- Method of calculating severance benefits for officials and commune-level officials;

- Method of calculating severance benefits for public employees, workers, and the enforcement of policies for training, fostering to enhance the qualifications of officials and public employees after reorganization.

>>> View the full text of Circular 01 2025 here

What is the Circular 01 2025 providing guidance on policies for Vietnamese official and public employees in downsizing? (Image from Internet)

How many Vietnamese tax official titles are there?

Based on clause 2 Article 3 of Circular 29/2022/TT-BTC, there are 05 tax official titles as follows:

In detail:

(1) Senior Tax Inspector:

Based on clause 1 Article 9 of Circular 29/2022/TT-BTC, it is stipulated that a senior tax inspector is an official with the highest professional qualifications in the tax field, appointed to leadership positions at the General Department, Department, and equivalent levels, as well as provincial and city tax departments. They have the responsibility to provide state management advice on tax at the General Tax Department and provincial and city tax departments and conduct highly complex tax operations across provinces, many provinces, or nationwide.

(2) Principal Tax Inspector:

Based on clause 1 Article 10 of Circular 29/2022/TT-BTC, it is stipulated that a principal tax inspector is an official with high professional qualifications in the tax industry, assisting leaders in organizing and managing tax operations or directly executing tax operations as assigned within tax sector units.

(3) Tax Inspector

Based on clause 1 Article 11 of Circular 29/2022/TT-BTC, it is stipulated that a tax inspector is an official with basic professional qualifications in the tax sector; directly conducting tax management operations.

(4) Intermediate Tax Inspector

Based on clause 1 Article 12 of Circular 29/2022/TT-BTC, it is stipulated that an intermediate tax inspector is an official executing the specialist tasks of the tax sector; directly conducting specific tax management operations at the unit.

(5) Tax Employee

Based on clause 1 Article 13 of Circular 29/2022/TT-BTC, it is stipulated that a tax employee is an official executing simple professional tasks in the tax field; directly executing specified operations in tax management as assigned by the unit.

What is the salary coefficient for Vietnamese tax officials?

Pursuant to Article 1 Article 24 of Circular 29/2022/TT-BTC, the salary coefficients for tax officials are as follows:

The specialized tax official ranks apply the professional salary scale for officials in State agencies (Table 2) attached to Decree 204/2004/ND-CP as follows:

- Senior tax inspector rank (code 06.036) applies salary coefficient for official type A3, group 1 (A3.1), from 6.20 to 8.00.

- Principal tax inspector rank (code 06.037) applies salary coefficient for official type A2, group 1 (A2.1), from 4.40 to 6.78.

- Tax inspector rank (code 06.038) applies salary coefficient for official type A1, from 2.34 to 4.98;

- Intermediate tax inspector rank (code 06.039) applies salary coefficient for official type A0, from 2.10 to 4.89;

- Tax employee rank (code 06.040) applies salary coefficient for official type B, from 1.86 to 4.06.

Additionally, salary conversion for officials to the new specialized ranks is executed following guidance at clause 1 Section II of Circular 02/2007/TT-BNV.

In cases where the official does not yet meet the standards and conditions to convert to the new specialized rank, they will continue to receive their current rank's salary for a period of 5 years from the effective date of this Circular. During this 5-year period, officials must complete the training requirements for the new specialized rank. Once the official meets the standards and conditions of the new specialized rank, the managing or employing agency will convert the salary as guided in clause 1 Section II of Circular 02/2007/TT-BNV. If the official fails to meet the training standards required for the new rank, a staff reduction will be carried out as per the legal provisions.