Only Tax Inspector in Vietnam can take the exam to the rank of Senior Tax Inspector from July 18, 2022?

Main Content

• Duties and responsibilities of Senior Tax Inspector in Vietnam in accordance with the law?
• Standards of Tax Senior Inspector in Vietnam from July 18, 2022?
• Only tax inspectors can take the exam to raise the rank to senior tax inspector from July 18, 2022?

Duties and responsibilities of Senior Tax Inspector in Vietnam in accordance with the law?

Pursuant to Clauses 1 and 2, Article 9 of Circular 29/2022/TT-BTC stipulates as follows:

“Article 9. Senior tax inspector (code 06.036)

1. Responsibilities

Senior tax inspectors are civil servants with the highest professional qualifications in the tax field, arranged for leadership positions at the General Department level, leaders of Departments, Departments and equivalent, leaders of provincial Tax Departments. , the city is responsible for performing the task of advising on the state management of taxes at the General Department of Taxation and the Tax Departments of provinces and cities and performing the counter-hire operations (at a high level of complexity, conducted within computers, many provinces or the whole country.

2. Mission

a) To assume the prime responsibility for researching and formulating industry development strategies; study to propose policies and measures for tax administration in line with the industry development strategy and the local economic development strategy;

b) Proposing guidelines for making tax policies, revenue management solutions to perform the function of state management of domestic revenues within the scope and areas under their management;

c) Conduct research, participate in the development of legal documents on tax; tax administration professional processes and regulations;

d) Assume the prime responsibility for proposing the amendment, supplement and adjustment of regimes, policies and regulations in each field of tax administration.”

Accordingly, a senior tax inspector is the person with the highest professional qualifications in the tax field. Tax senior auditors will perform the duties and responsibilities as prescribed above.

Only Tax Inspector in Vietnam can take the exam to the rank of Senior Tax Inspector from July 18, 2022?

Standards of Tax Senior Inspector in Vietnam from July 18, 2022?

According to Clause 3, Clause 4, Article 9 of Circular 29/2022/TT-BTC stipulating as follows:

“Article 9. Senior tax inspector (code 06.036)

…

3. Standards of professional and professional competence

a) Firmly grasp the strategic lines, undertakings and policies of the Party and the State's laws related to tax work, the national and local socio-economic development plans and international integration plans. go on bussiness; Firmly develop the financial sector development strategy, the administrative reform and modernization strategy of the industry;

b) Deep understanding of Tax Administration Law, tax law, finance law, accounting and administrative law related to tax management tasks and functions;

c) Capable of proposing, advising on policy making, presiding over the development of law projects, ordinances and schemes in the tax field; capable of doing scientific research and organizing and directing the application of modern technical advances to improve the tax professional management system;

d) Capable of synthesizing, analyzing, organizing, directing and guiding tax administration; having the ability to forecast the situation of tax revenues and other revenue sources under their assigned management;

d) Having skills in information acquisition and handling sensitive information; financial analysis skills for large and complex companies; conflict management and handling skills; have writing skills; skills in making reports, summarizing work evaluation and forecasting skills on jobs in the field of management;

e) Having basic information technology skills and using foreign languages ​​or using ethnic minority languages ​​for civil servants working in ethnic minority areas as required by the job position.

4. Standards of training and retraining qualifications

a) Having a university degree or higher with a training major suitable to the requirements of the job position;

b) Possessing an advanced diploma in political theory or an advanced political-administrative theory or a certificate of equivalent advanced level of political theory from a competent authority;

c) Possessing a certificate of training in state management knowledge and skills for civil servants with the rank of senior expert and equivalent or holding an advanced degree in political-administrative theory.

Thus, senior tax inspectors need to ensure the standards of professional capacity, professionalism and training and retraining qualifications according to the above regulations in the near future. In addition, in the near future, senior tax inspectors will no longer have to meet the requirements for foreign language and computer skills according to previous regulations..

Only tax inspectors can take the exam to raise the rank to senior tax inspector from July 18, 2022?

Pursuant to the provisions of Clause 5, Article 9 of Circular 29/2022/TT-BTC as follows:

“Article 9. Senior tax inspector (code 06.036)

…

5. For civil servants to compete for promotion to the rank of senior tax inspector, in addition to the standards specified in Clauses 3 and 4 of this Article, they must also satisfy the following conditions:

a) Currently holding the rank of Chief Tax Inspector and having held the rank of Chief Tax Inspector or equivalent for full 06 years or more, of which must have at least full 01 year (12 months) continuously holding the rank of Inspector. tax officer up to the deadline for submitting the application for registration for the rank promotion exam;

b) During the time of holding the rank of chief tax inspector or equivalent, he has presided over or participated in the development of at least 02 (two) legal documents or scientific research topics, schemes, projects or programs. State-level, ministerial-level, board-level, branch-level or elite-level education in the field of finance and tax has been promulgated or accepted by a competent authority. Specifically:

There is a decision of a competent person to appoint to participate in the Drafting Board, To draft legal documents or a document to assign the construction supervision task of the competent person in cases where the establishment is not required. Drafting Board and Drafting Team in accordance with the Law on Promulgation of Legal Documents.

There is a decision of a person competent to appoint a member of the Steering Committee, the Managing Board or the Drafting Committee to upload projects, projects, scientific research programs at the state, ministerial, departmental or branch levels or provincial level or have a document assigning tasks by a competent person.”

Thus, in order to take the exam to the rank of senior tax inspector, the contestant must meet the conditions as prescribed above.

Circular 29/2022/TT-BTC will take effect from July 18, 2022.