New: Salary Classification Method for Accountants, Tax, Customs, and Reserve Officials in 2020

The professional categories of accounting, taxation, customs, and reserves officials as stipulated in Circular 77/2019/TT-BTC are applied the professional and specialized salary scale for officials in state agencies (Table 2) issued together with Decree 204/2004/ND-CP dated December 14, 2004 of the Government of Vietnam on salary policies for officials and public employees and armed forces, and amended in Decree 17/2013/ND-CP dated February 19, 2013 of the Government of Vietnam as follows:

Illustrative image (source: internet)

- Senior Tax Inspector, Senior Customs Inspector: The salary coefficient applied for officials of type A3, group A3.1. The salary coefficient for Senior Accountant is applied for officials of type A3, group A3.2.

- Principal Tax Inspector, Principal Customs Inspector, Principal Preservation Technician: Applied the salary coefficient for officials of type A2, group A2.1; The salary coefficient for Principal Accountant is applied for officials of type A2, group A2.2.

- Accountant, Tax Inspector, Customs Inspector, Preservation Technician: Applied the salary coefficient for officials of type A1.

- Intermediate Accountant, Intermediate Tax Inspector, Intermediate Customs Inspector, Intermediate Preservation Technician, Preservation Warehouse Keeper (new): Applied the salary coefficient for officials of type A0. Officials currently in the position of Intermediate Accountant, Intermediate Tax Inspector, Intermediate Customs Inspector, Intermediate Preservation Technician, Preservation Warehouse Keeper who have graduated from college suitable for the current job position and are currently classified under official type B as issued in Decree 204/2004/ND-CP will be reclassified to the A0 salary scale for officials as per the guidance of Section 1, Item II, Circular 02/2007/TT-BNV dated May 25, 2007 of the Minister of Home Affairs on salary adjustment upon promotion or reclassification of officials and public employees.

Note, in cases where officials do not possess a suitable college degree for the current job position and are classified under the B salary scale, they will continue to be classified under the B scale for a period of 6 years from the effective date of this Circular. During this 6-year period, the employing agency must arrange for the official to undertake further studies to meet the standards for Intermediate Accountant, Intermediate Tax Inspector, Intermediate Customs Inspector, Intermediate Preservation Technician, and Preservation Warehouse Keeper (new) positions; when the official meets the required standards and conditions, they will be reclassified to the A0 salary scale.

For officials nominated to pursue further study who either do not participate or whose study results do not meet requirements, the employing agency will report to the managing body of officials to review and reassign duties appropriate to their qualification or implement staff reduction.

- Customs Officer, Tax Officer (new): Applied the salary coefficient for officials of type B. Officials currently classified under Customs Officer, Tax Officer and who possess a diploma from intermediate education or higher suitable for the current job position and are currently classified under official type C (group C1, C2) as issued in Decree 204/2004/ND-CP will be reclassified to the B salary scale for officials as per the guidance of Section 1, Item II, Circular 02/2007/TT-BNV dated May 25, 2007 of the Minister of Home Affairs on salary adjustment upon promotion or reclassification of officials and public employees.

+ In cases where officials do not possess an appropriate diploma of intermediate education for the current job position and are classified under the C salary scale (group C1, C2), they will continue to be classified under the C scale for a period of 6 years from the effective date of this Circular. During this 6-year period, the employing agency must arrange for the official to undertake further study to meet the standards for Tax Officer, Customs Office (new); when the official meets the required standards and conditions, they will be reclassified to the B salary scale.

+ For officials nominated to pursue further study who either do not participate or whose study results do not meet requirements, the employing agency will report to the managing body of officials to review and reassign duties appropriate to their qualification or implement staff reduction.

- Warehouse Guard: Applied the salary coefficient for officials of type C, group C1.

Further regulations can be found in Circular 77/2019/TT-BTC, effective from January 01, 2020.

Thu Ba

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