What is the guidance on writing achievement sections in personal achievement report form, collective achievement report form in Vietnam? Are bonuses for Certificates of Merit and Commendation taxable in Vietnam?
What is the guidance on writing achievement sections in personal achievement report form, collective achievement report form in Vietnam?
The personal achievement report form, collective achievement report form are prescribed in Appendix 1 issued along with Decree 98/2023/ND-CP.
- personal achievement report form - Form No. 03 Appendix 1 issued with Decree 98/2023/ND-CP appears as follows:
personal achievement report form - Form No. 03...Download
- collective achievement report form - Form No. 02 Appendix 1 issued with Decree 98/2023/ND-CP appears as follows:
collective achievement report form - Form No. 02...Download
Below is the guidance on writing the achievement section in the personal achievement report form and collective achievement report form:
| personal achievement report form + Continuous achievement report from 10 years or more up to the application date for the Ho Chi Minh Medal, Independence Medal, Military Medal; + Continuous achievement report from 05 years or more up to the application date for the Fatherland Defense Medal, Labor Medal; + Continuous achievement report from 05 years or more up to the application date for the Certificate of Merit from the Prime Minister of the Vietnam Government; + Continuous achievement report for 06 years for the national Emulation Fighter title, and 03 consecutive years for the title of Ministry, Department, Branch, Provincial Emulation Fighter; + Continuous achievement report for 02 years for the Ministry, Department, Branch, Provincial Certificate of Merit; 01 year for the basic Emulation Fighter, Advanced Worker, and Certificate of Commendation. 1. Authorized duties and tasks assumed: In this section, clearly state the timeline (year or specific period) and describe the main tasks accomplished during the reporting period. Example: In 2023, I was assigned responsibility for section X at unit Y. 2. Achievements obtained by the individual State the individual's achievements in performing assigned tasks (results achieved in terms of efficiency, quality, performance; measures, initiatives in renewing management work, scientific research topics; adoption of new technologies, applying scientific and technical knowledge into practice; implementing policies, guidelines of the Communist Party and the State; development and enhancement of professional competence, ethical qualities; taking care of staff's living conditions; individual's role in building the Communist Party and related organizations; social, charitable activities participation...). + For leadership and management positions, summarize the unit's achievements, specifically for business heads, by establishing a table comparing criteria: total output value, revenue, profit, budget contribution, reinvestment, average income; technical innovation initiatives, scientific applications (investment value); social welfare during the achievement scoring period for commendation. + For schools: The report must clearly reflect the results of organizing and managing the school; team development; financial management, infrastructure, and teaching equipment; educational activities and outcomes; scientific research, international cooperation (for educational institutions), comparing with the period before the commendation. + For hospitals: Establish a statistical table comparing criteria: Total number of patients consulted, treated; total number of patients treated in-patient and out-patient; total number of beds utilized; number of patients consulted, treated for free; number of scientific research topics, initiatives, scientific applications (economic, social investment value...). + For associations and organizations, results from implementing the central governing body’s tasks and programs are considered. + For state management agencies, resulting from key state management tasks, specialized duties, advisory roles for leaders in developing units, sectors, localities... |
| collective achievement report form + Continuous achievement report from 25 years or more up to the application date for the Gold Star Order; + Continuous achievement report from 10 years or more up to the application date for the Ho Chi Minh Medal, Independence Medal, Military Medal; + Continuous achievement report from 05 years or more up to the application date for the Fatherland Defense Medal, Labor Medal; + Continuous achievement report from 05 years or more up to the application date for the Certificate of Merit from the Prime Minister of the Vietnam Government; + 01-year achievement report for the Emulation Flag of the Vietnam Government, Ministry, Department, Branch, Provincial Emulation Flag, and Commendation Certificate; + 01-year achievement report for Excellent Labor Collective, Advanced Labor Collective; 02 consecutive years for Ministry, Department, Branch, Provincial Certificate of Merit. Depending on the proposed award form, state basic criteria in accomplishing unit's political duties (with a comparison during the award scoring period), for example: + For production, business units establish a comparative table on criteria: total output value, revenue, profit, profit ratio, budget contribution, reinvestment, average income; technical innovation initiatives, scientific applications (investment value); social welfare. + For schools: The report must clearly reflect the results of organizing and managing the school; team development; financial management, infrastructure, and teaching equipment; educational activities and outcomes; scientific research, international cooperation (for educational institutions), comparing with the period before the commendation. + For hospitals: Establish a statistical table comparing criteria: Total number of patients consulted, treated; total number of patients treated in-patient and out-patient; total number of beds utilized; number of patients consulted, treated for free; number of scientific research topics, initiatives, scientific applications (economic, social investment value...). 2. Measures or reasons for achieving the results; effective practical activities in operations, production, agency tasks. Example: - Measures or reasons for the achievements: + Unit management has developed scientific work plans aligned with real conditions and overall development orientations. + Clearly outlined work assignments, optimized human resources by expertise. - Effective conducted emulation movements: + Implemented 'Official staff emulating office culture,' achieving 100% file resolution on time in 2023. + Engaged in 'Skilled, creative labor' movement with 02 recognized technical improvement initiatives. 3. Implementation of Communist Party policies, State law Implementation of Communist Party guidelines, State policies and laws; caring for staff's living conditions; social, charitable activities... 4. Activities of Party organizations, associations. Party development, associations work: State roles, performance outcomes and classification of Party, associations organization (note number, date of certification or recognition decision). |
Note: Information is for reference purposes only!
What is the guidance on writing achievement sections in personal achievement report form, collective achievement report form in Vietnam? (Image from the Internet)
What are principles for the emulation and commendation in Vietnam?
Based on Article 5 of the Law on Emulation and Commendation 2022, the emulation and commendation are conducted based on the following principles:
(1) The emulation is conducted according to the following principles:
- Voluntary, conscious, public, transparent;
- Solidarity, cooperation, and joint development.
(2) The commendation activities are conducted according to the following principles:
- Accurate, public, transparent, fair, promptly;
- Ensuring consistency between form, subject of commendation, recognition, and achieved accomplishments;
- A form of commendation can be awarded multiple times to one subject; however, not rewarding multiple times or in multiple forms for a single achievement; rewarding only to the extent of achievements attained;
- Focus on commendation for individuals, collectives, households directly involved in labor, production, and business activities; individuals, collectives working in border areas, at sea, islands, regions with particularly difficult socio-economic conditions.
(3) Ensure gender equality in emulation and commendation.
Are bonuses for Certificates of Merit and Commendation taxable in Vietnam?
According to Point e, Clause 2, Article 2 of Circular 111/2013/TT-BTC, taxable income is regulated as follows:
Taxable Incomes
According to the provisions of Article 3 of the Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, personal taxable income includes:
...
- Income from salary, wages
...
e) Bonuses in cash or non-cash under any form, including bonuses in the form of securities, except for the following rewards:
e.1) Bonuses accompanying honors conferred by the State, including bonuses accompanying competition titles, commendation forms according to provisions in the laws on emulation and commendation, specified as follows:
e.1.1) Bonuses accompanying competition titles such as Emulation Fighters at national level; Emulation Fighters at Ministry, sector, central agency, provincial level; Basic Emulation Fighters, Advanced Workers, Advanced Fighters.
e.1.2) Bonuses accompanying commendation forms.
e.1.3) Bonuses accompanying titles conferred by the State.
e.1.4) Bonuses accompanying awards conferred by organizations, associations affiliated with political organizations, socio-political organizations, social organizations, socio-profession organizations of central and local level consistent with the statute of such organizations and according to regulation in the Law on Emulation and Commendation.
e.1.5) Bonuses accompanying Ho Chi Minh prize, State prize.
e.1.6) Bonuses accompanying commemorative medals, badges.
e.1.7) Bonuses accompanying Certificates of Merit, Commendation.
Commendation decision authority, accompanying bonus levels for the aforementioned emulation titles, commendation forms must comply with the regulations of the Emulation and Commendation Law.
e.2) Bonuses accompanying national, international awards recognized by the Vietnamese State.
e.3) Bonuses concerning technical innovation, inventions recognized by competent State authorities.
e.4) Bonuses related to discovering, reporting legal violations to competent State authorities.
...
Thus, bonuses accompanying Certificates of Merit, Commendation in accordance with Law on Emulation and Commendation 2022 are not subject to tax.
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