Hanoi-Vietnam: Guidelines for dispatching and reassigning job positions of officials in charge of tax inspection and audit

Hanoi-Vietnam: Guidelines for dispatching and reassigning job positions of officials in charge of tax inspection and audit (Image from Internet)

On June 14, 2024, the General Tax Department of Vietnam issued Official Dispatch 2545/TCT-TCCB on dispatching and reassigning job positions.

Guidelines for dispatching and reassigning job positions of officials in charge of tax inspection and audit

To ensure that the Tax Departments understand the policies and regulations in the dispatching and reassigning job positions, and to promptly address any existing issues, especially for officials in charge of tax inspection and audit, the General Tax Department of Vietnam clarifies and provides additional guidelines as follows:

**Regarding the determination of the period of dispatching and reassigning job positions:

According to the list attached to Decision 2028/QD-BTC dated October 21, 2021, the regular reassignment period for officials in charge of tax inspection and audit is “from 03 to 05 years.” According to Article 2 of the Regulation issued with Decision 2626/QD-BTC dated December 31, 2021, reassigning job positions can be made through various forms: reassigning the field or the management area within the Tax Inspection - Auditing Division/Team; reassigning to another Tax Inspection - Auditing Division/Team; or reassigning to other Departments, Sub-departments.

Based on job requirements and the number of officials due for reassignment, the Tax Department should make appropriate plans for each official among the mentioned forms. For Departments/Sub-departments with only one Tax Inspection - Auditing Division/Team, changes should involve altering the auditing subject/location or field responsibility, such as moving from direct inspection/auditing groups to summary groups and vice versa, or switching to other Departments/Teams/units.

Therefore, the opinion that the reassignment of positions of officials in charge of tax inspection and audit every 3-5 years causes a waste of experienced human resources is unsatisfactory.

Currently, the Ministry of Finance has not specified the exact time frame for officials in charge of tax inspection and audit to be transferred to other fields. However, given the specific nature of the tax sector, where Tax Departments usually have multiple Tax Inspection - Auditing Divisions, and Sub-departments have several Auditing Teams, many officials have been working for extended periods in tax inspection and auditing roles.

Thus, in the Scheme attached to Decision 1446/QD-TCT dated September 09, 2022, the General Tax Department has stipulated a transfer period for officials in charge of tax inspection and audit in Tax Departments to other fields as 08 years; additionally, in the Scheme attached to Decision 102/QD-TCT dated January 29, 2024, the General Tax Department has also stipulated that officials working continuously at the Inspection - Auditing Division or other units of the General Tax Department for 10 years or more shall be considered for transfer to other fields.

**On the construction of transfer and position change plans:

Based on the regulations on the transfer period, from other sectors; to meet the requirements of anti-corruption efforts, while allowing the Tax Departments to effectively implement transfer and position change and fulfill their assigned tasks, the General Tax Department instructs the Tax Departments to coordinate and formulate plans for the transfer and position change of non-managerial officials in tax inspection and auditing as follows:

(1) Cases with 03-05 years in the Tax Inspection and Auditing Division/Team: Formulate transfer and position change plans using one of the following methods:

- Changing field or management area within the Tax Inspection and Auditing Division/Team;

- Transfer to another Tax Inspection and Auditing Division/Team;

- Transfer to Departments outside the Tax Inspection and Auditing/Other Teams outside the Tax Inspection and Auditing.

(2) Cases with continuous 08 years in the Tax Inspection and Auditing Divisions of the Tax Department: Formulate transfer plans using one of the following methods:

- Transfer to non-inspection/Auditing Divisions in the Tax Department.- Transfer to Teams under subordinate Tax Sub-departments (including Tax Inspection and Auditing Teams if needed, as this fundamentally changes the field and area supervised by the officials, ensuring anti-corruption measures).

(3) Cases with continuous 08 years in the Tax Inspection and Auditing Teams/Departments of the Tax Sub-departments: Formulate transfer plans using one of the following methods:

- Transfer to non-inspection/auditing Teams in the Tax Sub-department.

- Transfer to Departments in the Tax Department office (including Tax Inspection and Auditing Divisions if needed).

- Transfer to Teams under other Tax Sub-departments (including Tax Inspection and Auditing Teams if needed).

Note: The implementation for non-managerial officials in charge of internal inspection officials shall follow the guidelines above similarly.

More details can be found in Official Dispatch 2545/TCT-TCCB dated June 14, 2024.

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