What are regulations on Tax Uniform Management in Vietnam?

What are regulations on Tax Uniform Management in Vietnam?

In Article 15 of the Regulations on management and use of tax uniforms and cards issued with Decision 1054/QD-TCT 2021, regulations on management of tax uniforms are as follows:

1. Civil servants and contract workers who are issued uniforms must be responsible for preserving them carefully and using them for the right purpose and according to regulations. It is strictly forbidden to transfer issued costumes in any form (giving, donating, borrowing, exchanging, selling, etc.) to other organizations and individuals inside and outside the Tax sector.

2. The unit directly managing civil servants and workers, when quitting their jobs, changing industries or being disciplined and forced to quit their jobs, is responsible for revoking the badges, signs, kepi hats and soft hats (women) that have been issued. 

3. When civil servants and workers take leave to enjoy social insurance benefits, if the issued uniform has not yet expired, it does not have to be revoked. If it has expired and has not yet been issued, it will not be issued.

What are regulations on Tax Uniform Management in Vietnam? (Image from Internet)

What is implementation of tax rewarding and handling of violations in Vietnam?

In Article 16 of the Regulations on management and use of tax uniforms and cards issued with Decision 1054/QD-TCT 2021, regulations on rewards and handling of violations by the tax industry are as follows:

1. Good compliance with regulations on bringing and wearing uniforms and cards of the Tax sector will be one of the criteria for evaluating emulation and ranking monthly and reviewing and evaluating emulation and classification quarterly and at the end of year for groups and individuals in the Tax industry.

2. Civil servants and contract workers who violate the regulations on bringing and wearing uniforms and cards of the Tax sector are not serious enough to require disciplinary action, when evaluating and classifying each month, do the following:

During the month, if you do not bring or wear the Tax Department's uniform or card according to regulations no more than 02 times, you will be reminded and criticized; third time: graded B; fourth time: graded C; Fifth time: graded D.

3. Civil servants and contract workers who violate the Regulations on bringing and wearing uniforms and cards of the tax sector more than 05 times in a month will be considered for a downgrade in year-end assessment and classification and will not be recommended for year-end rewards.

4. Civil servants and contract workers who violate the regulations on bringing and wearing uniforms and cards of the tax sector multiple times (over the number of violations mentioned above) will be criticized and reminded in front of the entire unit. Individuals who violate multiple times will be handled according to regulations, depending on the cause, nature and severity of the violation.

5. Heads of tax agencies at all levels shall apply disciplinary measures and warnings in cases of selling, pledging, donating, or lending uniforms, badges, badges, badges, and civil servant cards that lead to others using them. used for illegal purposes; Bring and wear tax uniforms when eating and drinking at restaurants; write and draw on clothes; repair or change the specifications, styles, colors and materials of costumes; Using clothes for the wrong purpose.

What are regulations on responsibilities of tax units and individuals in Vietnam?

In Article 17, Regulations on management and use of tax uniforms and cards issued with Decision 1054/QD-TCT 2021, stipulates responsibilities of units and individuals in the tax industry as follows:

1. Heads of agencies and units under and under the General Department of Taxation are responsible for disseminating and thoroughly understanding civil servants and contract workers in their units and seriously organizing and implementing this Regulation.

2. Director of the Department of Finance - Administration, based on the standards of tax uniforms and contract labor uniforms according to Decree 68/2000/ND-CP, is responsible for making annual plans and submitting them to the General Department's leadership. Approve and organize the procurement and allocation of uniforms for the entire Tax sector to ensure regulations.

3. The Director of the Internal Inspection Department for resolving complaints, denunciations and anti-corruption presides over, together with functional units, helps leaders of the General Department to inspect, supervise and urge units in the industry to implement this regulation; promptly detect and propose to the General Department's leaders to strictly handle units and individuals that do not comply with regulations and coordinate with the Department of Personnel and Organization to consider emulation, rewards and discipline for units, individuals comply with these Regulations well or incorrectly.

4. Heads of tax agencies at all levels are responsible for instructing people to wear civilian clothes appropriate to each locality, ethnic group, and region to meet the civilized and cultural requirements of the tax industry's office.

5. All civil servants and workers must be responsible for strictly complying with this Regulation.

6. During the implementation process, if any problems arise, units must report to the General Department of Taxation (through the Personnel Organization Department) for timely guidance, adjustment, and supplementation (if necessary).

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