Who is a intermediate tax inspector in Vietnam? What are the duties?

Who is a intermediate tax inspector in Vietnam?

Based on the provisions of Clause 1, Article 12 of Circular 29/2022/TT-BTC, a intermediate tax inspector is an official who performs the specialized professional tasks of the tax sector; directly implements part of the professional duties in tax management at the unit.

What are the duties of a intermediate tax inspector in Vietnam?

According to Clause 2, Article 12 of Circular 29/2022/TT-BTC, a intermediate tax inspector performs the following tasks:

- Participates in building monthly, quarterly, and yearly work plans, as well as tax collection plans and other collections from taxpayers within the management scope;

- Organizes the implementation of:

+ Guiding taxpayer registration procedures, issuing tax identification numbers, tax declaration, tax payment, tax exemption, tax reduction, tax debt cancellation, and tax refund;

+ Receiving tax returns, checking tax bases, and comparing to provide official comments on the tax return of the taxpayer within the management domain;

+ Calculating taxes payable, preparing tax records, issuing tax payment notices, and orders for tax and other collections. Monitoring and urging taxpayers to promptly pay taxes into the State Treasury;

+ Evaluating the results of the production and business service activities and the dynamics of prices and product consumption of taxpayers within the management scope relating to tax declaration, tax payment, and tax debt;

+ Managing taxpayer information for work use or providing to colleagues when necessary;

- Coordinates with relevant departments to effectively perform tax management tasks;

- Checks work within management functions as stipulated by tax law;

- Promptly reports complex developments in tax collection, tax debt collection, and other taxpayer collections within the management scope to competent authorities for guidance, management, and handling according to tax law.

Who is a intermediate tax inspector in Vietnam? What are the duties? (Image from the Internet)

What are the standards for a intermediate tax inspector in Vietnam?

* General standards

- Grasp the party lines, policies 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 obligations of an official as prescribed by law; strictly comply with the assignments of superiors; adhere to laws, discipline, rules, and administrative order; set an example by following the agency's internal regulations.

- Be dedicated, responsible, honest, objective, and fair; maintain a proper attitude and conduct in performing duties, maintain decorum in public service; standardize interactions and serve the people;

- Lead a healthy lifestyle, modest, and united; be diligent, thrifty, upright, public-spirited, and selfless; do not exploit public office for personal gain; do not engage in bureaucracy, corruption, waste, or negativity.

- Regularly have a sense of learning and training to improve qualities, level, and capabilities.

(According to Article 4 of Circular 29/2022/TT-BTC)

* Standards for professional capacity and expertise

- Grasp the basic contents of tax law, the development strategy of the tax sector, and the administrative reform policy of the State and the sector;

- Thoroughly understand the principles, procedures, and managerial processes of tax management related to assigned tasks;

- Grasp basic socio-economic issues and price changes affecting the production, business, and services of the managed entities within the assigned management scope;

- Have expertise in taxation, ensuring effective tax management; possess skills in planning and checking; coordinate in work tasks; read, understand, and draft common administrative documents and possess skills in aggregating and analyzing the managed tasks;

- Proficiently use office equipment and other devices serving task requirements.

(According to Clause 3, Article 12 of Circular 29/2022/TT-BTC)

* Educational and training standards

Possess a college degree or higher in a relevant major related to the job position requirements.

(According to Clause 4, Article 12 of Circular 29/2022/TT-BTC)

Note: According to Clause 5, Article 12 of Circular 29/2022/TT-BTC, for officials taking the exam for upgrading to the intermediate tax inspector rank, in addition to the standards stipulated in Clauses 3 and 4, Article 12, Circular 29/2022/TT-BTC must currently hold the tax officer rank and have held the tax officer or equivalent rank for at least 03 years (excluding probationary or internship periods), including at least 01 continuous year (12 months) holding the tax officer rank up to the deadline for submitting the application for the rank promotion exam.