From July 18, 2022, candidates for promotion to the rank of Intermediate Tax Inspector in Vietnam must continuously hold the rank of Tax Officer for at least 01 year before the deadline for submitting their application.
- Candidates promoted to the rank of intermediate tax inspector in VIetnam must continuously hold the rank of tax officer for at least 01 year before the deadline for submitting the application for the exam from July 18, 2022?
- Criteria to be an Intermediate Tax Inspector in Vietnam in the near future?
- Standards and responsibilities of Intermediate Tax Inspectors in the near future?
Candidates promoted to the rank of intermediate tax inspector in VIetnam must continuously hold the rank of tax officer for at least 01 year before the deadline for submitting the application for the exam from July 18, 2022?
In the near future, the conditions for taking the exam to the rank of intermediate tax inspector in VIetnam will be based on Clause 5, Article 12 of Circular 29/2022/TT-BTC as follows:
“Article 12. Intermediate tax inspectors (code 06.039)
…
5. For civil servants to compete for promotion to the rank of intermediate tax examiner, in addition to the criteria specified in Clauses 3 and 4 of this Article, they must be holding the rank of tax officer and have held the rank of tax officer or equivalent for a period of time. At least 03 years or more (excluding probationary period, probationary period), of which must have at least full 01 year (12 months) continuously hold the rank of tax officer until the deadline for submitting the application for registration. take the rank-raising exam."
According to current regulations in Clause 5, Article 12 of Circular 77/2019/TT-BTC, conditions for examination for promotion to the rank of Intermediate Tax Inspector are as follows:
“Article 12. Intermediate tax inspectors (code 06.039)
…
5. Civil servants participating in the exam to raise the rank of intermediate tax inspector who are holding the rank of tax officer must have held the rank of tax officer or equivalent for at least 3 years (full 36 months).”
Thus, in the near future, individuals who take the exam for the rank of intermediate tax inspector must continuously hold the tax officer rank for at least 1 year before the end of the exam registration deadline.
From July 18, 2022, candidates for promotion to the rank of Intermediate Tax Inspector in VIetnam must continuously hold the rank of Tax Officer for at least 01 year before the deadline for submitting their application?
Criteria to be an Intermediate Tax Inspector in Vietnam in the near future?
Pursuant to Clauses 3 and 4, Article 12 of Circular 29/2022/TT-BTC stipulates as follows:
“Article 12. Intermediate tax inspectors (code 06.039)
…
3. Standards of professional and professional competence
a) Understand the basic contents of the tax law, the development strategy of the tax industry, the policy of implementing administrative reform of the State and the industry;
b) Firmly grasp the principles, procedures and professional processes of tax administration under the assigned tasks;
c) Understand the basic socio-economic issues, price fluctuations that affect the production, business and service situation of the subjects under their management under their assigned management scope;
d) Having professional qualifications in tax, ensuring the effective performance of tax administration tasks; have planning and control skills; coordination in work; reading comprehension, drafting common administrative documents and skills in synthesizing, analyzing and evaluating the performance of assigned tasks;
d) Proficiently use office equipment and other equipment to serve requirements of tasks.
4. Standards of training and retraining qualifications
Possessing a college degree or higher with a training major suitable to the requirements of the job position.”
Accordingly, from July 18, 2022, the intermediate tax inspectors need to ensure the standards of professional and professional capacity and training and retraining qualifications. It is worth noting that according to the above regulations, intermediate tax inspectors will no longer be required to have certificates of foreign language proficiency, computer science and certificates of training programs for intermediate tax inspectors.
Standards and responsibilities of Intermediate Tax Inspectors in the near future?
Pursuant to Clauses 1 and 2, Article 12 of Circular 29/2022/TT-BTC stipulates as follows:
“Article 12. Intermediate tax inspectors (code 06.039)
1. Responsibilities
Intermediate tax examiners are civil servants performing professional tasks of the tax industry; directly perform a part of professional practice in tax administration at the unit.
2. Mission
a) Participating in the formulation of monthly, quarterly and annual work plans, plans on tax collection and other collection with taxpayers according to the scope of their management;
b) Implementation organization:
- Guiding procedures for tax registration, tax identification number issuance, tax declaration, tax payment, tax exemption, tax reduction, tax arrears, fines, tax refund;
- Receive tax payment declarations, check tax bases, compare and make official comments on taxpayers' declarations according to the fields of management;
- Calculating payable tax, making a set of tax books, issuing tax payment notices, tax and other collection orders. Monitor and urge taxpayers to pay tax correctly and in a timely manner to the State Treasury;
- Evaluating the results of production, business and services activities and changes in prices and product consumption of taxpayers under their management related to tax declaration, tax payment, tax arrears ;
- Manage taxpayer's information to use at work or provide to colleagues when necessary;
c) Coordinate with relevant departments to perform tax administration tasks with high efficiency;
d) Inspect the work under the management function according to the provisions of tax law;
dd) Timely report complicated developments in tax collection, tax debt collection and other collection of taxpayers under their management for competent authorities to direct, administer and handle according to tax law. .”
Thus, in the near future, the Intermediate Tax Inspector will have the responsibilities and duties as prescribed above.
Circular 29/2022/TT-BTC takes effect from July 18, 2022.
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