Guidelines of the General Department of Taxation of Vietnam on handling of leave, business trips, and domestic studies

Guidelines of the General Department of Taxation of Vietnam on handling of leave, business trips, and domestic studies (Internet image)

Regarding this matter, LawNet would like to answer as follows: 

On May 9, 2024, the General Department of Taxation of Vietnam issued Official Dispatch 1942/TCT-TCCB on handling leave, business trips, and domestic studies; assigning participation in Committees/Teams/Groups.

Guidelines of the General Department of Taxation of Vietnam on handling of leave, business trips, and domestic studies 

To improve regulations and guidelines in the management of officials, facilitate implementation, and ensure consistent deployment across the sector, the General Department of Taxation has provided guidelines on handling leave, business trips, and domestic studies as follows:

**For handling domestic leave

(1) For the position of Director of the Tax Department:

- Regarding decision-making authority: The General Director has the authority to approve domestic leave for the Director of the Tax Department.

- Regarding the procedures for reporting to the General Department:

Based on the individual's application (attached form), the Tax Department prepares a report to the General Department (through the Organization and Personnel Department) to report to the General Director for approval. After the General Department approves (according to the provided form or following Decree 30/2020/ND-CP), the Office will make copies, distribute them, including one copy for the Organization and Personnel Department for record-keeping, one copy for the Tax Department for monitoring, and one copy for the individual.

(2) For the positions of Deputy Director of the Tax Department; Head of Department/Chief of Office/Head of Sub-Department

The Director of the Tax Department shall review and decide on the approval of domestic leave according to regulations and is responsible for organizing its implementation.

**For domestic studies:

(1) For the position of Director of the Tax Department:

- Regarding decision-making authority: continue to implement according to the delegation of authority by the General Department of Taxation in Official Dispatch 2019/TCT-TCCB dated May 22, 2019, in which:

+ The General Director shall decide to assign the Director of the Tax Department to participate in focused training courses during working hours continuously for a period of three months or more.

+ In cases where the Director of the Tax Department participates in courses during working hours (not falling under the continuous period of three months or more), the Tax Department must report to the General Department of Taxation for approval of the plan before the Tax Department considers and decides on the assignment.

+ For courses outside of working hours: the Tax Department shall proactively arrange.

- Regarding the procedures for reporting to the General Department:

For courses falling under the authority to make decisions or approve the plan for study duration of the General Department of Taxation: the Tax Department shall prepare a written report and submit it to the General Department of Taxation (through the Organization and Personnel Department) regarding the time, location, content, study program, etc., for the General Director's consideration.

(2) For the position of Deputy Director of the Tax Department:

- Regarding decision-making authority: continue to implement according to the delegation of authority by the General Department of Taxation in Official Letter 2019/TCT-TCCB dated May 22, 2019, which states:

+ The General Director decides to assign the Deputy Director of the Tax Department to participate in focused training courses during working hours continuously for a period of three months or more.

+ For the remaining courses: the Director of the Tax Department considers and decides according to the current regulations. The assignment decision is sent to the General Department of Taxation (through the Training and Capacity Building Department) for monitoring.

- Regarding the procedures for reporting to the General Department:

For courses falling under the decision-making authority of the General Department of Taxation: the Tax Department shall prepare a written report to the General Department of Taxation (through the Organization and Personnel Department) regarding the time, location, content, study program, etc., for the General Director's consideration and decision.

(3) For the positions of Head of Department/Chief of Office/Chief of Bureau:

The Director of the Tax Department shall consider, decide, and take responsibility for organizing the implementation according to regulations.

**Regarding assigning and approving domestic business trips:

(1) For the position of Director of the Tax Department:

- In the case of business trips within the local area (province/city where the Tax Department is headquartered):

The Director of the Tax Department, through the Leadership Board of the Tax Department, plans the business trip and assigns tasks to ensure the smooth implementation of the department's duties, ensuring continuity and coordination in directing, managing, and resolving work.

- In the case of business trips outside the local area (province/city where the Tax Department is headquartered):

+ Business trips according to the plan, notifications, and directions of the General Department of Taxation: Implement according to the plan, notifications, and directions of the General Department.

+ Business trips not according to the plan, notifications, and directions of the General Department of Taxation: The Tax Department prepares a written report to the General Department of Taxation (through the Organization and Personnel Department) regarding the time, location, content, program, etc., for the General Director's consideration, approval, and notification to be implemented by the Tax Department and the individual.

Note: During the period of leave, business trips, studies, etc., the Director of the Tax Department must issue a written authorization for one Deputy Director to manage and operate the activities of the Tax Department. The authorization document must also be sent to the Office of the General Department of Taxation to report to the General Director and to the Organization and Personnel Department for monitoring.

To ensure the reporting time for the leadership of the General Department to consider the decision, the Tax Department's dossier must be sent to the General Department of Taxation (through the Organization and Personnel Department) at least 03 (three) working days from the start date of the leave, business trip, study, etc. After receiving the complete dossier from the Tax Department according to regulations, within 02 (two) working days, the Training and Capacity Building Department submits a report to the General Department for consideration and approval.

In special cases, the Tax Department shall actively coordinate directly with the Organization and Personnel Department and the Office to report to the Leadership of the General Department in a timely manner.

(2) For the positions of Deputy Director of the Tax Department; Head of Department/Chief of Office/Chief of Bureau:

The Director of the Tax Department shall examine, decide, and take responsibility for organizing the implementation according to regulations.

More details can be found in Official Dispatch 1942/TCT-TCCB, dated May 9, 2024.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE