This is a prominent regulation in Circular 77/2019/TT-BTC issued by the Ministry of Finance, stipulating the codes, professional standards, functions, and salary grading for officials in the specialized fields of accounting, taxation, customs, and reserves.
The organization of promotional examinations for civil servants specializing in accounting, taxation, customs, and reserves; examinations or assessments for promotion to the professional title of public employees specializing in accounting shall be carried out in accordance with Article 26 of Circular 77/2019/TT-BTC. Specifically, as follows:
Illustration (source: internet)
Firstly, regarding the promotional examination for civil servants specializing in accounting, taxation, customs, and reserves, the implementation shall be as follows:
- The Ministry of Finance shall preside and cooperate with the Ministry of Home Affairs to organize promotional examinations for senior accountant, senior tax inspector, and senior customs inspector positions.
- The Ministry of Finance shall preside over the promotional examinations for the principal accountant (for civil servants managed by the Ministry of Finance), principal tax inspector, principal customs inspector, and principal preservation technician positions following approval of the content of the project and promotional targets by the Ministry of Home Affairs.
- The Ministry of Finance shall preside over the promotional examinations for accountant (for civil servants managed by the Ministry of Finance), tax inspector, customs inspector, preservation technician, intermediate tax inspector, intermediate customs inspector, and preservation warehouse keeper positions following approval of the promotional targets by the Ministry of Home Affairs.
- Agencies managing civil servants as stipulated in Clause 2, Article 2 of Decree 24/2010/ND-CP shall preside over promotional examinations for principal accountant positions following approval of the content of the project and promotional targets by the Ministry of Home Affairs. Agencies managing civil servants as stipulated in Clause 2, Article 2 of Decree 24/2010/ND-CP shall organize promotional examinations for accountant positions following the promotional targets approved by the Ministry of Home Affairs.
Secondly, regarding the examinations or assessments for promotion to the professional title of public employees specializing in accounting, the implementation shall be as follows:
- The Ministry of Finance shall preside over the examinations or assessments for promotion to the senior accountant professional title following approval by the Ministry of Home Affairs of the project content.
- Ministries, ministry-level agencies, agencies under the Government of Vietnam, People's Committees of provinces, and centrally-run cities shall preside over the examinations or assessments for promotion to principal accountant professional title following approval by the Ministry of Home Affairs of project content. Ministries, ministry-level agencies, agencies under the Government of Vietnam, People's Committees of provinces, and centrally-run cities shall organize or delegate the organization of examinations or assessments for promotion to the Accountant professional title in accordance with laws.
Regarding the rules and regulations for promotional examination for civil servants, they shall be implemented according to Circular 13/2010/TT-BNV dated December 30, 2010, of the Ministry of Home Affairs detailing some articles on the recruitment and promotion of civil servants of Decree 24/2010/ND-CP dated March 15, 2010, of the Government of Vietnam on recruitment, use, and management of civil servants. And Circular 03/2019/TT-BNV dated May 14, 2019, of the Ministry of Home Affairs amending and supplementing some provisions on the recruitment of officials and public employees, promotion of civil servant grades, promotion to the professional title of public employees, and implementation of certain types of work contracts in state administrative agencies and public service providers.
The rules and regulations for examinations or assessments for promotion to the professional title of public employees shall be implemented according to Circular 12/2012/TT-BNV dated December 18, 2012, of the Ministry of Home Affairs on professional titles and changing professional titles for public employees and Circular 03/2019/TT-BNV dated May 14, 2019, of the Ministry of Home Affairs amending and supplementing some provisions on the recruitment of officials and public employees, promotion of civil servant grades, promotion to the professional title of public employees, and implementation of certain types of work contracts in state administrative agencies and public service providers.
See the full text of the regulations in Circular 77/2019/TT-BTC effective from January 1, 2020.
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