General Department of Taxation guides the recognition of innovations in the Tax sector in 2023. What should be noted when considering the recognition of innovations in the Tax sector?
How is the application for recognizing the tax sector's initiatives in 2023 carried out?
On June 9, 2023, the General Department of Taxation issued Official Dispatch 2316/TCT-CC in 2023 guiding the recognition of initiatives in 2023.
According to Section 3 of Official Dispatch 2316/TCT-CC in 2023, the application for recognizing tax sector initiatives in 2023 is made following the guidance in Article 14 of the Regulations issued with Decision 1088/QD-TCT in 2016.
Attention should be given to the following four items:
- For applications for recognizing initiatives at the grassroots level (including initiatives at the General Department of Taxation and local Tax Departments):
Leaders of Departments/Units under and attached to the General Department of Taxation, leaders of divisions under the Tax Departments, and leaders of Tax Sub-departments (or regional Tax Sub-departments) sign to confirm the request for initiative recognition (Form 01/SK) and the initiative report (Form 05/SK) of the author under their management.
- For applications for recognizing initiatives at the tax sector level:
Chiefs of Tax Departments, leaders of Departments/Units under and attached to the General Department of Taxation sign to confirm the request for initiative recognition (Form 01/SK) and the initiative report (Form 05/SK) of the author under their management.
- The initiative report (Form 05/SK) must be accompanied by documents and evidence of the results and benefits brought by the initiative.
- For electronic submissions, follow the regulations in Article 14 of the Regulations issued with Decision 1088/QD-TCT in 2016.
Additionally, please send the list of initiatives (Form 08/SK) in Microsoft Excel format for convenient compilation.
General Department of Taxation guides the recognition of tax sector initiatives in 2023? What should be noted when considering the recognition of tax sector initiatives?
When is the time to receive the application for recognizing the tax sector initiatives?
According to Section 4 of Official Dispatch 2316/TCT-CC in 2023, the time for receiving applications for recognizing tax sector initiatives is specified as follows:
4. Time for receiving applications for initiative recognition
- For initiatives considered at the grassroots level: The deadline for receiving applications for grassroots initiative recognition is decided by the grassroots head based on the actual situation of each unit but no later than August 31, 2023.
- For initiatives considered at the tax sector level: The deadline for receiving applications for initiative recognition is no later than October 31, 2023.
Initiatives submitted after the above deadlines will receive a written notice from the Standing Committee of the Initiative Council regarding the non-acceptance of the initiative recognition application.
Thus, according to the above regulations, the latest time for receiving applications is August 31, 2023 (for grassroots initiatives) and October 31, 2023 (for tax sector initiatives).
What should be noted when considering the recognition of tax sector initiatives in 2023?
Based on Section 5 of Official Dispatch 2316/TCT-CC in 2023, the evaluation, grading, and recognition of initiatives are carried out according to the regulations in Article 19 of the Regulations issued with Decision 1088/QD-TCT in 2016. Notably:
- Before evaluating and grading the initiatives, the dossier meets all requirements (valid) if the identifying information about the initiative author and the management agency of the author is removed from the initiative report before evaluation and grading.
The names of the initiative authors and the tax authorities directly managing the initiative authors are only stated on the cover page (hard copy).
- Before deciding to recognize the initiative, the unit granting recognition should publicize the initiative's name to all officials of the unit at least 10 working days.
The method of publicity (by official dispatch, notice on the internal electronic information page, email, etc.) is decided by the units based on their specific conditions and informed to the Standing Committee of the Initiative Council for management accordingly.
Note: The decision to recognize the initiative does not specify the "level of initiative."
How is the exceptional recognition of tax sector initiatives guided?
As per Section 6 of Official Dispatch 2316/TCT-CC in 2023, exceptional recognition cases of initiatives are carried out according to the guidance in Article 21 of the Regulations issued with Decision 1088/QD-TCT in 2016.
In particular, attention should be given to solutions, proposals, and recommendations within projects and topics, which must be creative and intellectual solutions developed and applied to improve the effectiveness and efficiency of operations, yielding high results in executing functions and tasks within the scope of the grassroots or the entire sector as stipulated in Clause 1, Article 2 of the Regulations issued with Decision 1088/QD-TCT in 2016 and Article 3 of the Regulations issued with Decision 1088/QD-TCT in 2016.
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