From January 1, 2020, recruitment for the primary accountant official rank will not be carried out

Here are some notable contents in Circular 77/2019/TT-BTC stipulating codes, professional standards, and salary classifications for the professional ranks in the fields of accounting, taxation, customs, and reserves.

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To be specific, according to Circular 77, from January 1, 2020, the managing agencies, using officials will not recruit primary accountant officials, nor will they transfer officials to the primary accountant rank from the effective date of this Circular.

At the same time, this Circular also clearly stipulates that before January 1, 2020, the transfer of current primary accountant officials (code: 06.033) to a new rank will be implemented as follows:

Officials with a college degree or higher who meet the standards and conditions of the intermediate accountant rank shall be reported by the employing agency to the managing agency for consideration and appointment to the intermediate accountant rank (code: 06.032). In the case of officials with a university degree or higher who meet the standards and conditions of the accountant rank, they will be exempt from the time requirement for holding the rank stipulated in Clause 5, Article 7 of Circular 77 when taking the exam for promotion to the accountant rank.

Officials who are currently holding the primary accountant rank (code: 06.033) and do not have a college degree or higher will continue to enjoy their current salary coefficient for a period of 6 years from January 1, 2020. During this 6-year period from January 1, 2020, the employing agency is responsible for arranging for the officials to undertake training to meet the standards of specialized accountant ranks as stipulated in Circular 77. Specifically:

- For officials under 55 years old for men and under 50 years old for women, the employing agency must arrange training for the officials to meet the standards of the intermediate accountant rank or higher. If officials are sent for training and graduate with a college degree or higher, they will be appointed to the new rank as stipulated in Point a, Clause 3, Article 24 of Circular 77. If officials are sent to study but do not attend or fail to meet the training requirements, the employing agency shall report to the managing agency to implement staff reduction.

- For officials who are 55 years or older for men and 50 years or older for women, if they have no demand or are not sent for training, they will have the policies of the primary accountant rank preserved until retirement age.

Additionally, this Circular also specifies the salary classification for the specialized ranks of accountants, tax officials, customs officials, and reserve officers in Article 25.

Nguyen Trinh

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