What is the Code of Conduct for tax officials on social media in Vietnam?
What is the Code of Conduct for tax officials on social media in Vietnam?
Based on Section 1 of Official Dispatch 3821/TCT-KTNB in 2024 rectifying the use of social media in agencies and units issued by the General Department of Taxation of Vietnam:
Social media is an effective tool for people to communicate, share information quickly, efficiently, and conveniently. However, improper use can cause unforeseen consequences for individuals and organizations where social media users work.
Recently, the General Department of Taxation of Vietnam has received some complaints related to tax officials posting inappropriate information on social media. To enhance compliance awareness regarding the use of social media among officials and public employees, the workforce across the sector, the General Department of Taxation of Vietnam requests Chiefs of Provincial Tax Departments, Heads of Departments/units under the General Department of Taxation of Vietnam to implement:
1. Thoroughly instruct all officials and public employees, the workforce across the sector to strictly follow the Code of Conduct on social media issued with Decision No. 847/QD-BTTTT dated June 17, 2021, by the Ministry of Information and Communications.
...
Simultaneously, based on Article 3 of the Code of Conduct on social media issued with Decision 847/QD-BTTTT of 2021, the general conduct rules of tax officials on social media are as follows:
Rule 1. Respect and comply with the law: Comply with Vietnamese laws, respect the legitimate rights and interests of organizations and individuals.
Rule 2. Decency: Conduct and behavior on social media must align with ethical, cultural, and traditional values of the Vietnamese nation.
Rule 3. Safety and information security: Comply with regulations and guidelines on information safety and security protection.
Rule 4. Responsibility: Be responsible for conduct and behavior on social media; cooperate with relevant authorities to handle acts and information violating the law.
What is the Code of Conduct for tax officials on social media in Vietnam? (Image from the Internet)
What information should tax officials of Vietnam not post on social media?
As per Section 2 of Official Dispatch 3821/TCT-KTNB in 2024 rectifying the use of social media in agencies and units issued by the General Department of Taxation of Vietnam:
...
2. Request all officials and public employees, the workforce across the Tax sector to always uphold the spirit of responsibility and exemplify when using social media. Do not use social media during working hours, do not post information related to the state's secret list or the agency's work without the permission of the unit's chief. Particularly, carefully review content before posting to ensure it complies with the Code of Conduct.
...
The General Department of Taxation of Vietnam requires tax officials not to post information related to the state's secret list or the agency's work without the unit's chief permission on social media.
Carefully review content before posting on social media to ensure it complies with the Code of Conduct.
What is the Code of Conduct for organizations and individuals on social media in Vietnam?
Based on Article 4 of the Code of Conduct on social media issued with Decision 847/QD-BTTTT in 2021, 08 rules of conduct for organizations and individuals including tax officials on social media include:
(1) Understand and comply with the usage terms of social media service providers before registering and participating in social media.
(2) It is recommended to use the real name of the individual, true name of the organization/agency, and register with the service provider for verification of the username, website address, and contact point when participating in and using social media.
(3) Implement measures to self-manage and secure social media accounts and quickly report to relevant authorities and service providers when accounts are lost control of, impersonated, exploited, and used for unhealthy purposes, affecting national security and public order, impacting the legitimate rights and interests of organizations and individuals.
(4) Share information from official and reliable sources.
(5) Exhibit behaviors and conduct consistent with ethical values, culture, and traditions of the Vietnamese nation; do not use language inciting hatred, violence, regional discrimination, gender, or religion.
(6) Do not post content violating laws, offensive information affecting the honor and dignity of other organizations and individuals; use offensive language and violate public decency; spread false or untrue information; advertise and engage in illegal business services... causing public outrage, affecting public order and safety.
(7) Encourage the use of social media to promote the good image of the country - people, and culture of Vietnam, share positive information, and praise good role models and good deeds.
(8) Mobilize family members, friends, and people around to participate in educating and protecting children and adolescents to use social media safely and healthily.
- How to handle the case where there is a conflict of interest of office holders in taxation in Vietnam?
- What are cases of conflict of interest of office holders in taxationation in Vietnam?
- What is the classification of digital certificates in taxation in Vietnam?
- What is the import and export tariff schedule of Vietnam in 2024? Which goods are subject to export duties?
- What is the Form for corporate income tax for real estate transfer in Vietnam according to Circular 80?
- Vietnam: What does the supplementary personal income tax declaration dossier include?
- What are the educational requirements for tax agent employees in Vietnam?
- Shall the tax for use of collateral pending settlement be declared quarterly or monthly in Vietnam?
- Which income of a Vietnamese non-resident is subject to personal income tax?
- What is the Form for declaring a 20% reduction in the VAT rate in Vietnam according to Decree 72?