Who is a principal tax examiner in Vietnam?

Who is a principal tax examiner in Vietnam?

Pursuant to the provisions in Clause 1, Article 10 of Circular 29/2022/TT-BTC, a Principal Tax examiner is an official with a high level of professional expertise in the tax sector, assisting leaders in presiding over and organizing tax management or directly executing segments of tax operations according to the assigned functions at units within the tax sector.

What are the duties of a principal tax examiner in Vietnam?

Based on the provisions in Clause 2, Article 10 of Circular 29/2022/TT-BTC, a Principal Tax examiner has the following duties:

- Preside over or participate in developing plans for tax collection, tax debt collection, tax enforcement, and other collections according to the job function; organize the implementation of tax management procedures; directly handle cases with complex circumstances;

- Summarize and evaluate tax management work; participate in the development of management regulations, operational procedures, and related documents and provisions; propose amendments and supplements to management regulations and collection procedures suitable to the actual situation;

- Preside over or participate in compiling materials, and curricula for tax management operations; participate in teaching training courses for tax officials and public employees;

- Preside over or participate in developing topics, projects, and schemes applied to the sector's work; preside over or participate in organizing research applications of scientific and technological advancements in the field of tax management;

- Participate in organizing the enforcement of tax administrative decisions according to authority and current regulations.

Who is a principal tax examiner in Vietnam? (Image from the Internet)

What salary coefficient does a principal tax examiner apply to?

Based on the provisions in Clause 1, Article 24 of Circular 29/2022/TT-BTC regarding the salary arrangement for tax sector officials as follows:

Salary arrangement for officials in the accounting, tax, customs, and reserve sectors

1. The branch officials in accounting, tax, customs, and reserves stipulated in this Circular apply the professional salary scale for officials in State agencies (Table 2) issued alongside Decree No. 204/2004/ND-CP dated December 14, 2004, of the Government of Vietnam on salary policies for officials and public employees and armed forces and amended by Decree No. 17/2013/ND-CP dated February 19, 2013, of the Government of Vietnam as follows:

a) Principal Tax examiner grade (code 06.036), Principal Customs examiner grade (code 08.049) is applied to salary coefficient official type A3, group 1 (A3.1), from a salary coefficient of 6.20 to 8.00.

Senior Accounting Officer grade (code 06.029) is applied to salary coefficient official type A3, group 2 (A3.2), from a salary coefficient of 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) is applied to salary coefficient official type A2, group 1 (A2.1), from a salary coefficient of 4.40 to 6.78.

Principal Accounting Officer grade (code 06.030) is applied to salary coefficient official type A2, group 2 (A2.2), from a salary coefficient of 4.00 to 6.38;

c) Accounting Officer grade (code 06.031), Tax examiner grade (code 06.038), Customs examiner grade (code 08.051), Preservation Technician grade (code 19.221) is applied to salary coefficient official type A1, from a salary coefficient of 2.34 to 4.98;

d) Intermediate Accounting Officer 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), Preservation Clerk (code 19.223) is applied to salary coefficient official type A0, from a salary coefficient of 2.10 to 4.89;

đ) Customs Employee grade (code 08.053), Tax Employee grade (code 06.040) is applied to salary coefficient official type B, from a salary coefficient of 1.86 to 4.06;

e) Reserve Warehouse Security Staff grade (code 19.224) is applied to salary coefficient official type C, group 1 (C1), from a salary coefficient of 1.65 to 3.63.

...

Thus, the Principal Tax examiner is applied to salary coefficient official type A2, group 1 (A2.1), from a salary coefficient of 4.40 to 6.78.

What is the latest payroll for principal tax examiners in Vietnam in 2024?

Based on the provisions in Clause 1, Article 24 of Circular 29/2022/TT-BTC, the official grade Principal Tax examiner is applied the professional salary scale for officials in State agencies (Table 2) promulgated together with Decree 204/2004/ND-CP (amended and supplemented by Decree 17/2013/ND-CP).

With a statutory pay rate of 2,340,000 VND/month prescribed in Clause 2, Article 3 of Decree 73/2024/ND-CP, the payroll for Principal Tax examiners is specified as follows: