Which tax official rank has the highest professional qualification in Vietnam?

Which tax official rank has the highest professional qualification in Vietnam?

Pursuant to Clause 1, Article 9 of Circular 29/2022/TT-BTC, the Senior Tax Examiner grade (code 06.036) represents the highest level of professional expertise in the field of taxation. This grade is designated for leadership positions at the General Department level, Department and Bureau leaders, and equivalent positions. These officials are responsible for advising on state management regarding taxation at the General Department of Taxation and provincial tax departments and managing complex taxation operations either provincially, in multiple provinces, or nationwide.

What are responsibilities of the tax official rank has the highest professional qualification in Vietnam?

Responsibilities for the Senior Tax Examiner grade (code 06.036) are outlined in Clause 2, Article 9 of Circular 29/2022/TT-BTC as follows:

- Leading research to develop industry development strategies; proposing policy guidelines and tax management measures compatible with industry development strategies and local economic development strategies;

- Proposing policy guidelines, tax policy planning, and revenue management solutions to fulfill the state's management function over domestic revenue within their jurisdiction;

- Leading research and participating in drafting legal documents relating to tax; standards and regulations for tax management practices;

- Leading proposals for amending, supplementing, and adjusting policies and regulations within specific areas of tax management.

Which tax official rank has the highest professional qualification in Vietnam? (Image from the Internet)

What are regulations on salary arrangements for the tax official rank has the highest professional qualification in Vietnam?

Salary arrangements for officials in the tax specialty grade are regulated in Article 24 of Circular 29/2022/TT-BTC as follows:

Salary arrangements for professional grade officials in accounting, taxation, customs, and reserves

1. Professional grade officials in accounting, taxation, customs, and reserves, as prescribed in this Circular, apply the professional salary scale for officials in government agencies (Table 2) promulgated with Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government of Vietnam on salary policies for officials, public employees, and armed forces, and amended by Decree No. 17/2013/ND-CP dated February 19, 2013 as follows:

a) Senior Tax Examiner grade (code 06.036), Senior Customs Examiner grade (code 08.049) apply salary coefficient official class A3, group 1 (A3.1), with a salary coefficient ranging from 6.20 to 8.00.

Senior Accountant grade (code 06.029) applies salary coefficient official class A3, group 2 (A3.2), with a salary coefficient ranging from 5.75 to 7.55;

b) Principal Tax Examiner grade (code 06.037), Principal Customs Examiner grade (code 08.050), Principal Preservation Technician grade (code 19.220) apply salary coefficient official class A2, group 1 (A2.1), with a salary coefficient ranging from 4.40 to 6.78.

Principal Accountant grade (code 06.030) applies salary coefficient official class A2, group 2 (A2.2), with a salary coefficient ranging from 4.00 to 6.38;

c) Accountant grade (code 06.031), Tax Examiner grade (code 06.038), Customs Examiner grade (code 08.051), Preservation Technician grade (code 19.221) apply salary coefficient official class A1, with a salary coefficient ranging from 2.34 to 4.98;

d) Intermediate Accountant grade (code 06.032), Intermediate Tax Examiner grade (code 06.039), Intermediate Customs Examiner grade (code 08.052), Intermediate Preservation Technician grade (code 19.222), Storekeeper grade (code 19.223) apply salary coefficient official class A0, with a salary coefficient ranging from 2.10 to 4.89;

e) Customs Staff grade (code 08.053), Tax Staff grade (code 06.040) apply salary coefficient official class B, with a salary coefficient ranging from 1.86 to 4.06;

f) Reserve Warehouse Security Staff grade (code 19.224) apply salary coefficient official class C, group 1 (C1), with a salary coefficient ranging from 1.65 to 3.63.

2. The transition of salary for officials into the new professional specialty grades follows the guidance in Clause 1, Section II, Circular No. 02/2007/TT-BNV dated May 25, 2007, of the Ministry of Home Affairs, guiding the salary arrangements when upgrading, transferring grades, or changing categories for officials and public employees (hereinafter referred to as Circular No. 02/2007/TT-BNV).

If an official does not meet the standards or conditions for transitioning to the new professional specialty grade as prescribed, they will continue to be paid according to their current grade for a period of 5 years from the effective date of this Circular. During this 5-year period, officials must complete the required training criteria for the new professional specialty grade. Once the official meets all the standards and conditions for the new professional specialty grade, the managing or employing agency will transition the salary according to the guidance in Clause 1, Section II, Circular No. 02/2007/TT-BNV. If the official fails to meet the training criteria required by the specialty grade, personnel streamlining will be implemented according to applicable laws.

Thus, the Senior Tax Examiner grade (code 06.036) is applied a salary coefficient official class A3, group 1 (A3.1), ranging from a salary coefficient of 6.20 to 8.00.