Who are tax administration officials in Vietnam?
Who are tax administration officials in Vietnam?
Pursuant to Article 2 of the Tax Administration Law 2019:
Subjects of application
- Taxpayers include:
a) Organizations, households, business households, and individuals paying taxes in accordance with the law on taxes;
b) Organizations, households, business households, and individuals paying other amounts belonging to the state budget;
c) Organizations and individuals withholding tax.
- Tax administration agencies include:
a) Tax authorities, including the General Department of Taxation, Department of Taxation, Sub-department of Taxation, Regional Sub-department of Taxation;
b) Customs authorities, including the General Department of Customs, Department of Customs, Post-clearance Audit Department, Customs Sub-department.
- Tax administration officials include tax officials and customs officials.
- Other state agencies, organizations, and individuals involved.
Thus, tax administration officials include tax officials and customs officials.
Who are tax administration officials in Vietnam? (Image from the Internet)
What behaviors are prohibited in tax administration in Vietnam?
Pursuant to Article 6 of the Tax Administration Law 2019, there are 08 prohibited behaviors in tax administration, including:
- Collusion, connection, and covering between taxpayers and tax administration officials, tax administration agencies to transfer prices or evade taxes.
- Causing inconvenience and harassment to taxpayers.
- Exploiting to appropriate or illegally use tax money.
- Intentionally failing to declare or declaring taxes incompletely, promptly, and accurately regarding the amount of tax payable.
- Obstructing tax administration officials from performing their duties.
- Using another taxpayer's tax identification number to commit legal violations or allowing another to use one's tax identification number illegally.
- Selling goods and providing services without issuing invoices according to the law, using illegal invoices and illegally using invoices.
- Tampering with, misusing, illegally accessing, or destroying the taxpayer information system.
- Failure to issue invoices is a legal violation and will be administratively sanctioned.
What are the current training standards for tax officials in Vietnam?
| Rank | Standards | Legal Basis |
| Senior Tax Inspector | - Graduated from university or higher in a relevant major. - Graduated in advanced political theory/advanced political theory, administration, or equivalent political theory confirmation. - Possesses a certificate in state management knowledge and skills for senior specialists or equivalent qualifications. |
Clause 4, Article 9 of Circular 29/2022/TT-BTC. |
| Principal Tax Inspector | - Graduated from university or higher in a relevant major. - Possesses a certificate in state management knowledge and skills for principal specialists or graduated in advanced political theory - administration. |
Clause 4, Article 10 of Circular 29/2022/TT-BTC |
| Tax Inspector | - Graduated from university or higher in a relevant major. - Possesses a certificate in state management knowledge and skills for specialists and equivalents. |
Clause 4, Article 11 of Circular 29/2022/TT-BTC |
| Intermediate Tax Inspector | Graduated from college or higher in a relevant major. | Clause 4, Article 12 of Circular 29/2022/TT-BTC |
| Tax Officer | Graduated from intermediate school or higher in a relevant major. | Clause 4, Article 13 of Circular 29/2022/TT-BTC |
Additionally, according to Article 4 of Circular 29/2022/TT-BTC, there are general standards for the qualities of tax officials as follows:
- Understand the principles and direction of the Communist Party; be loyal to the Fatherland, the Communist Party, and the State; protect the interests of the Fatherland and the people.
- Fully perform the duties of officials as stipulated by the law; seriously follow the assignment of tasks from superiors; comply with the law, discipline, administrative order; exemplarily adhere to the institution's rules and regulations.
- Be dedicated, responsible, honest, unbiased, and upright; maintain a proper attitude and cultured behavior in performing tasks and duties; be standard in communication and service to the people;
- Lead an honest and modest lifestyle, dedicated and thrifty; do not exploit public work for personal gain; do not engage in bureaucratic, corrupt, wasteful, negative behavior.
- Continuously strive to study and improve qualities, knowledge, and skills.
What are ranks of tax officials in Vietnam?
According to Clause 2, Article 3 of Circular 29/2022/TT-BTC, the tax official ranks are specified as follows:
Titles and rank codes for specialized officials in accounting, taxation, customs, and reserves
...
- Titles and rank codes for specialized tax officials, including:
a) Senior Tax Inspector - Rank Code: 06.036
b) Principal Tax Inspector - Rank Code: 06.037
c) Tax Inspector - Rank Code: 06.038
d) Intermediate Tax Inspector - Rank Code: 06.039
dd) Tax Officer - Rank Code: 06.040
...
Thus, there are currently 05 ranks for tax officials.
