Standards for recognition of initiatives in the Tax Sector in Vietnam

Standards for recognition of initiatives in the Tax Sector in Vietnam (Image from the Internet)

1. Standards for recognition of initiatives in the Tax Sector in Vietnam

According to Article 16 of the Regulations issued together with Decision 928/QD-TCT of 2024, a solution is recognized as an initiative in Vietnam if it meets all the following standards:

* Novelty:

- It does not duplicate the content of the solution in a previously submitted initiative registration application.

- It does not duplicate solutions of others that have been applied, tested, planned for application, disseminated, or prepared for conditions for application or dissemination.

- It has not been disclosed in documents, books, technical materials to the extent that someone can implement it immediately based on that information.

- It has not been standardized, made into mandatory processes, or regulations.

* Practicality:

- It can be immediately applied in the individual's work at the unit and can be applied or has been widely applied to other units.

- It has been applied or tested for a minimum of 03 months from the time of submitting the recognition application for the initiative.

* Effectiveness and practical benefits:

- It provides economic benefits (e.g., improving labor productivity, tax management efficiency, reducing administrative costs, enhancing service quality for residents and businesses, saving administrative procedure processing time, increasing state budget revenues, minimizing economic losses...).

- It provides social benefits (e.g., improving working conditions, living standards, raising compliance awareness among residents and businesses, environmental protection...).

2. Objects Recognized as Initiatives in the Tax Sector in Vietnam

According to Article 15 of the Regulations issued together with Decision 928/QD-TCT of 2024, the objects recognized as initiatives include technical solutions, management solutions, operational solutions, or solutions applying technical advancements (collectively referred to as solutions) as follows:

- Technical solutions are methods, technical means aimed at solving a specific task (e.g., technological processes; forecasting, inspection, monitoring, appraisal processes...).

- Management solutions are methods of organizing, managing work within the functions and tasks of units and the General Department of Taxation, including:

+ Methods of organizing work (e.g., ways of organizing the apparatus, arranging human resources, working means...).

+ Methods of managing, inspecting, monitoring work.

- Operational solutions include methods for implementing tasks in the functions and tasks of units and the General Department of Taxation, including:

+ Drafting specific state management documents to materialize the Party's policies, guidelines, State laws into practice in the unit's, General Department of Taxation's, Ministry of Finance's activities.

+ Developing mechanisms, policies, work processing procedures that bring high efficiency in task implementation.

+ Developing solutions to improve tax management efficiency, practice thrift, combat corruption and waste; solutions to simplify administrative procedures.

+ Developing methods of propaganda, teaching materials, training.

- Solutions applying technical advancements are methods or means of applying a known technical solution into practice.

- Initiatives are not recognized in the following cases:

+ Solutions whose publication or application contravene public order, social ethics, Party policies, State laws, current regulations of the General Department of Taxation, Ministry of Finance.

+ Solutions that are subjects of intellectual property rights protection according to the law up to the time of initiative recognition consideration.

+ Solutions that duplicate the content of initiatives already published or recognized.

+ Solutions not created by the actual author, but copied from others.

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