From July 18, 2022, is it not mandatory for tax inspectors to have a certificate of training program for the rank of tax inspector in Vietnam?

Main Content

• From July 18, 2022, tax inspectors are not required to have certificates of training program for tax inspector in Vietnam?
• What tasks will tax chief inspector in Vietnam perform from July 18, 2022?
• What conditions must be met from July 18, 2022 for the rank-up exam to become a Tax Inspector?

From July 18, 2022, tax inspectors are not required to have certificates of training program for tax inspector in Vietnam?

Pursuant to Clauses 3 and 4, Article 10 of Circular 29/2022/TT-BTC stipulates as follows:

"Article 10. Tax chief inspector (code 06.037)

..

3. Standards of professional competence

a) Deep understanding of the Law on Tax Administration and other legal documents related to tax administration; master the basics of corporate accounting, tax accounting, financial analysis of enterprises and the results of production, business and service activities of taxpayers;

b) Understanding of policies, regimes, economic and social situation in the country, internationally and in the locality where they are working; knowledgeable about information related to tax administration of countries in the region and the world;

c) Having in-depth expertise in tax theory and practice, ensuring high efficiency in tax administration tasks; have skills in drafting tax professional documents;

d) Having skills in information collection and information processing according to management tasks; have the ability to manage and organize well the administration of tax administration in the units, branches and domains;

dd) Guide and implement regimes, policies and regulations on state management in the tax field;

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 a certificate of training in knowledge and skills of state management for civil servants of the main specialist rank and equivalent or an advanced degree in political-administrative theory.

Accordingly, from July 18, 2022, the Chief Tax Inspector will need to meet the standards as prescribed above. This means that the tax inspector will not be required to have a certificate of the training program for the tax inspector rank according to the old regulations. In addition, tax inspectors only need to use basic technology and know how to use foreign languages, not having a degree or certificate in computer science as before.

From July 18, 2022, is it not mandatory to have a certificate of training program for the rank of tax inspector for tax inspector in Vietnam?

What tasks will tax chief inspector in Vietnam perform from July 18, 2022?

Pursuant to Clauses 1 and 2, Article 10 of Circular 29/2022/TT-BTC stipulates as follows:

“Article 10. Tax chief inspector (code 06.037)

1. Responsibilities

Tax chief inspectors are civil servants with high professional qualifications of the tax industry, assisting leaders in presiding over and organizing tax administration or directly performing tax operations according to their assigned functions. employees in tax agencies.

2. Mission

a) Presiding over or participating in the formulation of plans for tax collection, tax debt collection, tax enforcement and other collection according to their respective functions and functions; organize the implementation of the collection management process; directly handle cases with complicated circumstances;

b) Synthesize and evaluate revenue management; participate in the development of management regulations, professional processes and relevant documents and regulations; propose amendments and supplements to the management regulations and collection processes in accordance with the actual situation;

c) Preside over or participate in the compilation of documents and professional textbooks on tax administration, participate in teaching professional training courses for tax officials and employees;

d) To assume the prime responsibility for or participate in the development of topics, schemes and projects to be applied to the work of the sector; assume the prime responsibility for or join an organization to research and apply scientific and technical advances and advanced technologies to the field of tax administration;

dd) Participate in organizing the enforcement of tax administrative decisions according to their competence and current regulations.”

Thus, in the near future, the Chief Tax Inspector will have the responsibilities and duties according to the above provisions.

What conditions must be met from July 18, 2022 for the rank-up exam to become a Tax Inspector?

Pursuant to Clause 5, Article 10 of Circular 29/2022/TT-BTC stipulates as follows:

“Article 10. Tax chief inspector (code 06.037)

…

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

a) Currently holding the rank of Tax Inspector and having held the rank of Tax Inspector or equivalent for full 09 years or more (excluding the probationary period, probationary period), of which must have at least 1 year ( 12 months) continuously holding the rank of Tax Inspector until the deadline for submitting the application for registration for the promotion exam.

b) During the time of holding the rank of tax inspector or equivalent, has participated in the development of at least 01 (one) legal document or scientific research topic, scheme, project or program from the grassroots level. Departments or higher (administrative agencies, public non-business units equivalent to Department level under the General Department of the Ministry or higher, including: Departments, non-business units under the General Department; District People's Committees, specialized agencies subjects, non-business units directly under the People's Committees of provinces and cities; the People's Councils of districts, the boards under the People's Councils of the provinces and cities) in the financial and tax domains have been granted authority to issue or take over. Specifically:

There is a decision of a competent person to appoint a member of the Drafting Board, Drafting Group or Editorial Team to develop legal documents, or a document assigning tasks of a competent person in cases where it is not mandatory. establish a Drafting Board, Drafting Team or Editorial Team in accordance with the Law on Promulgation of Legal Documents

There is a decision of a competent person to appoint to join the Steering Committee, the Managing Board, the Drafting Board or the Assistant Group, the Editorial Team, the Research Team for the topic, scheme, project or program or there is a written assignment of tasks from a competent person.”

Thus, subjects participating in the competition to raise the rank to the rank of Chief Tax Inspector from July 18, 2022 need to meet the conditions as prescribed above.

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