Tax employees are no longer allowed to take the exam to upgrade to the rank of Tax Inspector in Vietnam from July 18, 2022?

Main Content

• Tax inspector in Vietnam only need to have basic professional expertise from July 18, 2022?
• From July 18, 2022, what standards do tax inspectors need to ensure?

Tax inspector in Vietnam only need to have basic professional expertise from July 18, 2022?

Pursuant to Clauses 1 and 2, Article 11 of Circular 29/2022/TT-BTC stipulating the responsibilities and duties of tax inspectors as follows:

“Article 11. Tax inspectors (code 06.038)

1. Responsibilities

Tax inspectors are civil servants with basic professional qualifications of the tax industry; directly perform the work of tax administration.

2. Mission

a) Participate in the development of specific regulations to implement revenue management tasks; develop plans for tax and other collection, tax debt collection, tax enforcement and monthly, quarterly and yearly work plans according to assigned tasks;

b) Implementation organization:

- Guide and receive the procedures for tax registration, tax return, tax payment, tax exemption, tax reduction, tax arrears, fines, tax refund;

- Monitor and urge taxpayers to fully and promptly pay tax and other revenues to the State Treasury;

- Participating in the management of taxpayer information according to assigned tasks;

- Understanding the situation and results of production, business and service activities, the taxpayer's sense of compliance with tax laws within the scope of their management to take effective management measures;

-Analyze and evaluate the financial situation, profit and loss in production, business and service activities of taxpayers, propose measures to manage and promptly handle tax debts;

- Propose and concretize tax policies and laws to suit the management situation of the industry and locality;

c) Coordinate with relevant departments inside and outside the unit to perform tax administration tasks under their management;

d) Inspect the work under the management and handle according to the provisions of law;

dd) To abide by the professional guidance of professional civil servants in the upper ranks and in professional guidance for professional civil servants at the lower ranks;

e) Manage dossiers and documents according to State regulations.”

Thus, the Tax Inspector will have the responsibilities and duties as prescribed above from July 18, 2022.

Individuals holding the rank of Tax Officer will no longer be able to take the exam to upgrade to the rank of Tax Inspector in VIetnam from July 18, 2022?

Tax employees will no longer be able to take the exam to raise the rank to tax inspector in Vietnam from July 18, 2022?

In the near future, the conditions for the examination to raise the rank to the rank of tax inspector will be based on Clause 5, Article 11 of Circular 29/2022/TT-BTC as follows:

“Article 11. Tax inspectors (code 06.038)

…

5. For civil servants participating in the exam to raise the rank of tax inspector, in addition to the criteria specified in Clauses 3 and 4 of this Article, they must hold the rank of intermediate tax examiner and have held the rank of intermediate-level inspector for a period of time. tax or equivalent for full 03 years or more (excluding probationary period), of which must have at least full 01 year (12 months) continuously hold the rank of intermediate tax inspector by the end of the tax period. deadline for submitting the application for the rank promotion exam.”

Currently, the regulations on the conditions for the examination to raise the rank to tax inspector are implemented in accordance with Clause 5, Article 11 of Circular 77/2019/TT-BTC as follows:

“Article 11. Tax inspectors (code 06.038)

…

5. Civil servants participating in the exam to raise the rank of tax inspector and holding the rank of intermediate tax examiner must have held the rank of intermediate tax examiner for at least 3 years (full 36 months), of which The most recent time holding the rank of intermediate tax inspector is at least 01 year (full 12 months). If you are holding the rank of tax officer, you must have held the rank of tax officer or equivalent for at least 5 years (60 months).

Thus, according to the above provisions, the person holding the rank of tax officer will no longer be able to participate in the exam to raise the rank to the rank of tax inspector.

From July 18, 2022, what standards do tax inspectors need to ensure?

Pursuant to Clauses 3 and 4, Article 11 of Circular 29/2022/TT-BTC stipulates as follows:

“Article 11. Tax inspectors (code 06.038)

…

3. Standards of professional and professional competence

a) Master the provisions of the law, regimes and policies related to the tax field and professional management processes related to the assigned work;

b) Understand the basic issues of development strategy, administrative reform program of the Government and tax sector, related economic and financial policies;

c) Understand the process of developing specific plans, plans and decisions and have good knowledge in the assigned field; have skills in drafting documents and giving presentations on assigned research and consulting issues; proficiently use computers, tax management software and other supporting tools;

d) Master the basics of corporate accounting, tax accounting, financial analysis of enterprises and the results of production, business and service activities of taxpayers to improve tax administration efficiency;

d) Having professional qualifications, in-depth professional knowledge, ensuring the performance of tax administration tasks with high efficiency; have skills in formulating work plans and organizing the performance of assigned tasks; skills in drafting professional tax documents; skills in analyzing, synthesizing, evaluating and checking assigned work and skills in reading and analyzing corporate financial statements.

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) Having a certificate of training program for the rank of tax inspector;

c) Having a foreign language certificate with a level equivalent to level 2 of the Vietnamese Foreign Language Competency Framework as prescribed in the Circular No. 01/2014/TT-BGDĐT dated January 24, 2014 of the Ministry of Education and Training issued by the Ministry of Education and Training. 6-level foreign language competency framework for Vietnam or having certificates of ethnic minority language training issued by competent training and retraining institutions for civil servants working in ethnic minority areas;

d) Having a certificate of informatics with the standard level of basic information technology skills as prescribed in Circular No. 03/2014/TT-BTTTT dated March 11, 2014 of the Ministry of Information and Communications regulating Standards of skills in using information technology or equivalent applied informatics certificates.”

Thus, in the near future, tax inspectors need to ensure the standards as prescribed above.

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