No certificate of tax staff training program required for tax staff from July 18, 2022?
From July 18, 2022 will not require a certificate of tax staff training program for tax staff?
The current regulations on standards for tax officer in VIetnam are made according to the content in Clauses 3 and 4, Article 13 of Circular 77/2019/TT-BTC, as follows:
“Article 13. Tax staff (code 06.040)
…
3. Standards of professional and professional competence
a) Understand the socio-economic situation in the area under its management for implementation;
b) Having professional qualifications, ensuring the good performance of tax administration tasks;
c) Having knowledge of tax, tax law and administrative law;
d) Understand the purposes, contents and professional processes of tax administration applicable to taxpayers under their management;
d) Understand the principles and methods of making and managing tax books;
e) Having skills in reading, understanding and drafting common administrative documents and using tax management computer software and other supporting tools;
g) Have skills in planning and checking and evaluating work.
4. Standards of training and retraining qualifications
a) Possessing an intermediate diploma or higher with a training major suitable to the requirements of the job position;
b) Having a certificate of training program for tax staff.”
However, in the near future there will be changes in the standards of tax officer in Vietnam. Specifically, the standards of tax officer in Vietnam from July 18, 2022 will comply with the provisions of Clauses 3 and 4, Article 13 of Circular 29/2022/TT-BTC as follows:
“Article 13. Tax staff (code 06.040)
…
3. Standards of professional and professional competence
a) Understand the socio-economic situation in the area under its management for implementation;
b) Having professional qualifications, ensuring the good performance of tax administration tasks;
c) Having knowledge of tax, tax law and administrative law;
d) Understand the purposes, contents and professional processes of tax administration applicable to taxpayers under their management;
d) Understand the principles and methods of making and managing tax books;
e) Have skills in reading, understanding and drafting common administrative documents and using tax management computer software and other tools;
g) Have skills in planning and checking and evaluating work.
4. Standards of training and retraining qualifications
Possessing an intermediate diploma or higher with a training major suitable to the requirements of the job position;”
According to the above regulations, from July 18, 2022, it will no longer be compulsory for tax employees to have a certificate of training program for tax staff.
In addition, tax employees must ensure the standards of training and retraining and professional and professional capacity as prescribed by law.
No certificate of tax staff training program required for tax staff from July 18, 2022?
What duties will tax officer in Vietnam have from July 18, 2022?
Pursuant to Clauses 1 and 2, Article 13 of Circular 29/2022/TT-BTC stipulating the responsibilities and duties of tax officers as follows:
“Article 13. Tax staff (code 06.040)
1. Responsibilities
Tax officers are law enforcement officers, performing simple professional tasks of the tax industry; directly perform a part of tax administration work as assigned by the unit.
2. Mission
a) Participating in the formulation of monthly, quarterly and annual work plans and plans for tax and other collection of units in the fields under their assigned management;
b) Organize the performance of tasks:
- Identify tax payers under their management to take appropriate management measures in accordance with tax laws;
- Instructing taxpayers to register for tax, declare tax, issue tax identification numbers, pay tax, exempt from tax, reduce tax, and write off tax debt. At the same time, explain to taxpayers clearly the tax policy under the management;
- Receive tax registration, tax declaration, tax payment declarations, check to determine the correctness and accuracy of tax calculation bases to make official comments on the taxpayer's tax payment declaration;
- Calculating tax, making tax books, issuing tax payment notices, tax collection orders, paying tax fines;
- To monitor and urge the correct, complete and timely collection of tax amounts into the State Treasury;
- Inspect the taxpayer's tax obligations within the scope of their management, make a report on tax policy violations and submit it to competent authorities for handling;
c) Coordinate with colleagues and related agencies to improve the effectiveness and efficiency of tax administration;
d) Manage dossiers and documents under management according to current regulations;
dd) To submit to management guidance on professional expertise of professional civil servants of higher ranks and of superiors.”
Thus, in the near future, tax officers will have to perform the responsibilities and duties according to the above provisions
Regulations on the quality of tax staff from July 18, 2022?
According to Article 4 of Circular 29/2022/TT-BTC stipulating as follows:
“Article 4. General standards of quality
1. Firmly grasp the guidelines and lines of the Party; loyal to the Fatherland, Party and State; protect the interests of the Fatherland and the people.
2. To fully perform the obligations of civil servants as prescribed by law; seriously comply with the assignment of tasks of superiors; compliance with law, discipline, discipline and administrative order; exemplary implementation of the agency's rules and regulations.
3. Dedication, responsibility, integrity, honesty, objectivity and fairness; have a proper attitude and cultural behavior in performing their duties and public duties, standards in communicating and serving the people;
4. Have a healthy, modest and united lifestyle and activities; need, thrift, integrity, righteousness, justice and impartiality; not take advantage of public affairs to seek personal benefits; no bureaucracy, corruption, wastefulness, negativity.
5. Regularly have a sense of learning and training to improve quality, qualifications and capacity.”
Thus, tax officers must ensure the general standards of quality as prescribed above.
Circular 29/2022/TT-BTC will take effect from July 18, 2022.
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