The General Department of Taxation to require rectification of tax management, discipline, and ethics of tax civil servants in Vietnam

The General Department of Taxation to require rectification of tax management, discipline, and ethics of tax civil servants in Vietnam (Internet image)

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

On October 23, 2023, the General Department of Taxation issued Official Dispatch 4668/TCT-KTNB on rectifying tax management, discipline, and ethics of tax civil servants.

The General Department of Taxation to require rectification of tax management, discipline, and ethics of tax civil servants in Vietnam

To strengthen discipline for civil servants throughout the industry as well as limit risks in tax management. The General Department of Taxation requires the Department of Taxations of provinces and centrally run cities to thoroughly grasp and implement the following:

(1) Assign specific and clear tasks to each civil servant and officer, and review businesses and households with high invoice risks according to the guiding documents of the General Department of Taxation and documents requesting coordination from other tax agencies; on that basis, direct the application of appropriate tax management measures.

The General Department of Taxation requires the Risk Management Board and local Department of Taxations to regularly analyze and evaluate key areas where many businesses abandon their business addresses and generate sudden and unusual increases in revenue. to promptly rectify the management work of leaders and civil servants monitoring the area, thoroughly applying professional measures in cases where taxpayers are at high risk of invoice fraud or tax refund fraud. Timely rotate officials and civil servants who neglect to fulfill their responsibilities and cover up businesses that buy and sell illegal invoices and commit tax refund fraud.

(2) Strengthen inspection and supervision of civil servants and public employees in the performance of public duties, especially civil servants who regularly interact with taxpayers, to avoid harassment, inconvenience, and difficulties in the performance of public duties.

Organize regular and unexpected inspections of public duty performance; promptly check and verify information related to violations by officials and civil servants. Resolutely and strictly handle violating civil servants according to the provisions of the law and industry regulations.

(3) Heads of units at all levels are responsible for violations of the law or violations of discipline at the unit, and at the same time strictly handle the responsibility of the head and the head's deputies when violating regimes, responsibilities, or when negativity or corruption occurs in the unit under their management and responsibility in accordance with the provisions of Decree 157/2007/ND-CP dated July 20, 2007, Decree 59/2019/ND-CP and related regulations.

(4) The head of the unit whose civil servant is involved in the case or has been prosecuted should proactively exchange information with the authorities within the scope of the law to promptly prevent the recurrence of similar violations in the unit and strictly discipline civil servants who committed violations and related civil servants after receiving conclusions from the authorities.

More details can be found in Official Dispatch 4668/TCT-KTNB, dated October 23, 2023.

What are prohibitions of adres and civil servants in Vietnam?

According to Section 4 of the Law on Cadres and Civil Servants 2008, it details the things that cadres and civil servants are not allowed to do as follows:

(1) Prohibitions related to civil service ethics

- Shirking responsibility or refusing to discharge assigned tasks; sowing factionalism and disunity; quitting jobs or going on strike without permission.

- Illegally using assets of the State and people.

- Taking advantage of or abusing tasks and powers; using civil service-related information for self-seeking purposes.

- Discriminating in any form against nationality, gender, social strata, beliefs and religions.

(2) Prohibitions related to state secrets

- Cadres and civil servants may not disclose in any form information relating to state secrets.

- Cadres and civil servants working in sectors or occupations related to state secrets may not, within at least 5 years after receiving decisions on their retirement or job discontinuation, perform jobs related to their former sectors or occupations for domestic and foreign organizations and individuals and foreign-invested joint ventures.

- The Government shall issue a specific list of sectors, occupations and jobs which and time limits during which cadres and civil servants are not allowed to perform and policies towards those to whom this Article applies.

(3) Other prohibitions on cadres and civil servants

In addition to the prohibitions specified in Articles 18 and 19 of this Law. cadres and civil servants may not deal with affairs related to production and business and personnel work specified in the Anti-Corruption Law and the Law on Practice of Thrift and Combat of Wastefulness and other jobs as prescribed by law and competent agencies.

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