Who is a tax inspector? Standards of Tax Inspectors in Vietnam

Who is a tax inspector? Standards of Tax Inspectors in Vietnam (Internet image)

1. Who are tax inspectors?

According to Clause 1 of Article 11 of Circular 29/2022/TT-BTC, tax inspectors are civil servants with basic professional qualifications in the tax industry who directly perform the work of tax administration.

2. Standards of Tax Inspectors in Vietnam

2.1. General Qualifications of Tax Inspectors in Vietnam

Specifically, in Article 4 of Circular 29/2022/TT-BTC, the general quality standards of tax inspectors are prescribed as follows:

- Firmly grasp of the party's guidelines and lines; loyalty to the fatherland, party, and state; protection of the interests of the fatherland and the people.

- Fully fulfill civil servants' legal obligations; to seriously comply with superiors' task assignments; to comply with the law, discipline, and administrative order; and to demonstrate exemplary implementation of the agency's rules and regulations.

- Dedication, responsibility, integrity, honesty, objectivity, and fairness; having a proper attitude and behaving culturally when performing tasks and public duties; having communication and service standards;

Have a healthy, modest, and united lifestyle and activities; need thrift, integrity, righteousness, justice, and impartiality; do not take advantage of public affairs to seek personal benefits; and avoid bureaucracy, corruption, wastefulness, and negativity.

Regularly have a sense of learning and training to improve quality, qualifications, and capacity.

2.2. Specific standards of Tax Inspectors in Vietnam

* Standards of professional conduct and professional competence

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

- Understand the fundamental issues of development strategy, the government's administrative reform program and the tax sector, as well as related economic and financial policies;

- Understand the process of developing specific plans, plans, and decisions, as well as having good knowledge in the assigned field; be capable of drafting documents and making presentations on assigned research and consulting issues.proficiently use computers, tax management software, and other tools;

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

- Have professional qualifications and in-depth professional knowledge, ensuring the efficient execution of tax administration tasks; have skills in developing work plans and organizing the performance of assigned tasks; have skills in drafting professional tax documents; have skills in analyzing, synthesizing, evaluating, and checking assigned work; and have skills in reading and analyzing corporate financial statements.

Have basic information technology skills and using foreign languages or ethnic minority languages for civil servants working in ethnic minority areas as required by the job position.

(Clause 3, Article 11 of Circular 29/2022/TT-BTC)

* Training and retraining qualification standards

Regarding the level of training and retraining, individuals must meet the following standards:

- possessing a university degree or higher in a training major relevant to the job requirements;

- Possessing a certificate of state management knowledge and skills training for civil servants of expert rank and equivalent.

(Clause 4, Article 11 of Circular 29/2022/TT-BTC)

3. Duties of Tax Inspectors in Vietnam

Tax inspectors are responsible for performing the tasks specified in Clause 2 and Article 11 of Circular 29/2022/TT-BTC, specifically as follows:

- Participate in the development of specific regulations to implement revenue management tasks, including formulating plans for tax and other collection, tax debt collection, tax enforcement, and monthly, quarterly, and annual work plans according to assigned tasks;

- Action plan:

+ Guide and receive procedures for tax registration, tax declaration, tax payment, tax exemption, tax reduction, tax arrears, fines, and tax refund;

+ Monitor and urge taxpayers to fully and promptly pay taxes and other revenues to the State Treasury;

+ Participate in the management of taxpayer information according to assigned tasks

+ Understand the situation and results of production, business, and service activities, and taxpayers' sense of compliance with tax law according to the scope of their management to take effective management measures;

+ Analyze and assess taxpayers' financial situation, profit and loss in production, business, and service activities, and propose measures to manage and handle tax debts promptly;

+ Propose and implement tax policies and laws to suit the sector's and locality's management situation;

- Work with relevant departments both inside and outside the unit to complete tax administration tasks under their supervision.

- Inspect the work under management and manage it in accordance with the law;

- Follow the professional guidance of specialized civil servants in higher ranks and the professional guidance of professional civil servants in lower ranks;

Manage documents according to state regulations.

Thanh Rin

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