Circular No. 09/2010/TT-BNV Issuing the Professional Standards for Specialized Civil Servant Ranks in Accounting, Taxation, Customs, and National Reserve

CIRCULAR

Issuing professional standards for specialized civil servant ranks in accounting, taxation, customs, and reserves

Pursuant to the Civil Servants Law 2008;
Pursuant to Decree No. 24/2010/NĐ-CP dated March 15, 2010 of the Government stipulating recruitment, utilization and management of civil servants;
Pursuant to Decree No. 48/2008/NĐ-CP dated April 17, 2008, issued by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;
At the request of the Minister of Finance in Circular No. 3724/BTC-TCCB dated March 29, 2010 regarding the issuance of professional standards for specialized civil servant ranks in accounting, taxation, customs, and reserves;
The Ministry of Home Affairs hereby promulgates professional standards for specialized civil servant ranks in accounting, taxation, customs, and reserves, specifically as follows:

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates professional standards for specialized civil servant ranks in accounting, taxation, customs, and reserves.

Article 2. Applicability

1. Civil servants engaged in accounting work in state agencies, public institutions, and organizations using state budget funds.

2. Civil servants engaged in tax work at agencies, organizations, and units under the General Department of Taxation, Ministry of Finance.

3. Civil servants engaged in customs work at agencies, organizations, and units under the General Department of Customs, Ministry of Finance.

4. Civil servants engaged in national reserve work at agencies, organizations, and units under the General Department of National Reserves, Ministry of Finance.

Chapter II
VOCATIONAL STANDARDS FOR RANKS OF CIVIL SERVANTS

ACCOUNTING SPECIALIZATION

Article 3. Senior Accountant (code 06.029)

1. Responsibilities:

A senior accountant is the highest level of professional civil servant in the administrative apparatus of the state responsible for managing accounting work, assisting the leadership of the Ministry (sector) or provincial People's Committee in directing, operating, and managing the implementation of accounting systems.

2. Tasks:

a) Taking the lead in researching and drafting normative legal documents on accounting: laws, accounting standards, accounting regulations of Vietnam; strategic development plans for accounting nationwide, including:

- Researching, formulating policies, directions, and measures to improve the accounting system to meet the requirements of economic and financial management reform of the country;

- Researching and drafting normative legal documents on accounting for complex comprehensive issues;

- Researching, surveying, and formulating financial, statistical, accounting, auditing systems, procedures, domestic and international accounting standards;

b) Taking the lead in organizing the coordination of business operations among related levels of management within the same sector across different industries to ensure consistency and synchronization nationwide;

c) Participating in developing training objectives, curricula, and guidelines for training and enhancing the capabilities of accounting managers and auditors;

d) Taking the lead in organizing, directing, and implementing plans and inspection activities for accounting practices, and drafting amendments and supplements to current accounting regulations to enhance effective and efficient management;

đ) Taking the lead in preparing budgets and establishing economic norms. Inspecting the implementation of budgets, expenditure norms, asset usage, and funding;

e) Taking the lead in organizing summaries, evaluations, analyses of effectiveness, drawing lessons learned, and proposing adjustments, revisions, or additions to procedural practices, application systems, and comprehensive reports to higher authorities;

g) Conducting internal inspections of subordinate units, proposing measures to address violations and improvements to organizational structures and accounting systems of these units;

h) Proposing opinions to leaders or superiors to resolve emerging issues and obstacles in the implementation of management regulations, improving content and methods of management, and procedural practices in accounting;

3. Competence:

a) Understanding the Party's policies and State laws, mastering administrative management, administrative reform, and the Government's strategies for socio-economic development in the industry and field;

b) Clearly understanding and adhering to the Accounting Law, accounting standards, and state financial accounting regulations, as well as specific accounting regulations applicable in various sectors and fields;

c) Having broad knowledge of theoretical and practical systems, forms, methods, and trends in the development of accounting and auditing both domestically and internationally;

d) Mastering economic and financial laws, state financial credit policies, and international laws related to accounting work in the industry and field;

đ) Mastering principles of accounting work organization, domestic and international accounting and auditing standards;

e) Having extensive knowledge of the socio-economic development situation in financial management areas both domestically and internationally;

g) Possessing research capabilities and the ability to organize and direct the application of modern technological advancements to improve the accounting operational management system;

4. Qualifications:

a) Holding a bachelor's degree or higher in finance and accounting;

b) Holding a postgraduate diploma in political theory;

c) Holding a certificate in advanced accounting specialization training;

d) Having a proficiency level C or higher in one of five languages: English, French, Russian, Chinese, German, or another language required for the job position;

đ) Having office computer skills (Microsoft Word, Microsoft Excel, Internet) and being proficient in accounting software used in professional work;

e) Having a minimum of six years of experience in the rank of chief accountant;

g) Leading or participating in scientific research projects on finance and accounting recognized and effectively applied by the Ministry-level Scientific Council.

Article 4. Chief Accountant (code 06.030)

1. Responsibilities:

The Chief Accountant is a specialized civil servant in the state administrative apparatus who performs management functions related to accounting work, assisting unit leaders in directing, managing, and overseeing accounting operations within the unit or organization responsible for accounting work at the unit.

2. Duties:

a) Researching and drafting legal regulations on accounting; reviewing and approving accounting systems and accounting regimes applicable to units, sectors, or fields of state accounting;

b) Leading the preparation of budgets and participating in establishing economic norms. Checking the implementation of budgets, expenditure norms, asset usage, and funds;

c) Organizing analysis and evaluation of asset management and fund usage situations, and proposing measures to manage and utilize resources economically and effectively;

d) Organizing synthesis, evaluation, analysis of effectiveness, drawing lessons learned, and proposing adjustment, revision, or supplementation measures regarding operational procedures, applied regimes, and reporting upwards;

đ) Organizing, directing, managing, guiding, and inspecting accounting operations, and proposing measures to ensure unified management of accounting operations within the unit, sector, or field;

e) Researching and developing model frameworks for accounting recording and accounting organization suitable for local characteristics, actual conditions, and management requirements of the unit, sector, or field;

g) Participating in building training objectives, curricula, and programs for accountant training and capacity enhancement;

h) Preparing operational reports, accounting reports for assigned areas, and reports delegated by the Accounting Director. Being responsible before the Accounting Director for the accuracy and honesty of reported figures; implementing, monitoring, and inspecting accounting operations for accountants under their jurisdiction and related departments;

i) Researching, surveying, and developing financial, statistical, and accounting systems, operational procedures, accounting standards both domestically and internationally;

k) Proposing opinions to leadership or superiors to resolve issues arising from the implementation of management regulations, improving content and methods of management, and accounting operational procedures;

3. Competence:

a) Understanding the Party's policies and guidelines, state laws, administrative management, administrative reform, and the main policies and directions of the sector and unit regarding accounting operations; organizational structure of the unit and legal provisions on accounting;

b) Clearly understanding and adhering to the Accounting Law, accounting standards, other legal provisions on accounting, accounting principles, financial systems, statistics, and related economic information;

c) Having deep expertise in theoretical and practical aspects of accounting operations, specific regulations on accounting forms and methods; accounting regimes applied in sectors and fields of state accounting; understanding the accounting system of other sectors and fields; organizing accounting work procedures; having the ability to manage and effectively direct accounting operations within the unit, sector, or field;

d) Developing specific plan proposals and being familiar with administrative procedures of the managed sector and writing good documentation;

đ) Understanding basic management science, understanding practical production, service, business activities, socio-economic conditions surrounding management activities in the accounting and auditing field;

e) Researching and proposing the implementation or supplementation, modification of management regulations, operational procedures, summarizing improvements in management operations, and understanding trends in domestic and international accounting practices;

g) Organizing the implementation of activities related to management regulations, operational procedures, document circulation processes, management methods, and operational direction for accounting tasks within the unit, sector, or field;

h) Possessing the ability to absorb knowledge in economics, financial analysis, and organizing the application of modern technical skills: exchanging and using accounting materials, accounting information, accounting software, electronic vouchers, and electronic transactions;

i) Having independent organizational work capabilities, understanding domestic and international socio-economic conditions;

4. Qualifications:

a) Holding a bachelor's degree or higher in finance and accounting;

b) Holding a certificate for chief accountant specialization training;

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Having computer office skills (Microsoft Word, Microsoft Excel, Internet) and proficiently using accounting software for professional work;

đ) Having a minimum tenure in the chief accountant rank of nine years;

e) Leading or participating in research projects on financial accounting that have been effectively implemented in practice.

Article 5. Accountant (code 06.031)

1. Responsibilities:

An accountant is a specialized civil servant working in accounting units within the state administrative apparatus, performing tasks related to one or more accounting functions or organizing accounting work at the unit.

2. Duties:

a) Calculating, summarizing, and allocating accounting data for the functions or tasks they are responsible for.

b) Organizing the opening, recording, and closing of accounting books, preparing financial reports, management accounting reports, preserving and storing accounting documents, providing information within their assigned or responsible functions or tasks.

c) Preparing and reviewing daily or periodic business reports within their accounting tasks and preparing periodic accounting reports assigned by the chief accountant. They are responsible before the function supervisor and the chief accountant for the accuracy and honesty of the reported figures and their professional expertise.

d) Providing information, documents, and accounting data within their tasks or functions to relevant departments.

đ) Preparing data for inventory purposes, participating in asset inventories, guiding the recording of inventory forms and calculating the results of asset inventories within their scope of responsibility.

e) Implementing self-audit activities in financial and accounting matters as prescribed.

g) Leading the preparation of budgets and participating in the establishment of economic norms. Checking the implementation of budgets, expenditure norms, and the use of assets and funds.

h) Organizing the analysis and evaluation of asset management and fund usage within their functions or tasks and proposing measures to manage and use resources efficiently and economically.

i) Directing, instructing, and supervising accounting professionals within their functions and related departments regarding professional expertise. They are subject to guidance, direction, and supervision by higher-level accountants.

k) Studying, surveying, and establishing financial systems, statistical methods, accounting procedures, and professional standards.

l) Participating in and researching the drafting of legal regulations on accounting; legal documents guiding accounting practices.

m) Proposing opinions to leadership and higher-level accounting units to resolve issues arising from the implementation of management regulations and operational procedures.

3. Competence:

a) Understanding the Party's policies and guidelines, state laws, administrative management, administrative reform, and the main policies and guidelines of the industry and unit concerning accounting practices; organizational structure of the unit and accounting laws; having the ability to manage and direct accounting operations at the unit.

b) Clearly understanding and adhering to the Accounting Law, accounting standards, other legal provisions on accounting, accounting principles, financial systems, statistics, and related economic information;

c) Understanding specific provisions on accounting formats and methods; accounting systems applicable in the state and industry sectors.

d) Knowing how to develop plans for various types of decisions and understanding administrative procedures of the management sector, with skills in drafting documents.

đ) Understanding administrative procedures, administrative reform programs of the industry and government; understanding practical production and business situations, socio-economic conditions surrounding the industry's operations, both nationally and internationally.

e) Knowing research methods, proposing implementation or supplementation, modification of management regulations, operational procedures, summarizing and improving management practices, and understanding domestic and international trends in professional development.

g) Knowing how to organize and implement activities related to management regulations, operational procedures, document circulation processes, management methods, and directing accounting tasks within the unit.

h) Having the ability to absorb, understand, and organize the use of modern technical tools and software for exchanging and using accounting materials, accounting information, accounting software, electronic vouchers, and electronic transactions.

i) Having independent organizational work capabilities, understanding domestic and international socio-economic conditions;

4. Qualifications:

a) Holding a bachelor's degree or higher in finance and accounting;

b) Holding a certificate in accountant training.

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Possessing office computer skills (Microsoft Word, Microsoft Excel, Internet) and being proficient in accounting software used for professional work.

Article 6. College-level Accountant (code 06a.031)

1. Responsibilities:

A college-level accountant is a specialized civil servant working at basic-level accounting units within the state administrative apparatus, performing accounting tasks or organizing accounting work at units with not large accounting volumes; carrying out one or more accounting functions at the unit.

2. Duties:

a) Collecting, classifying, checking, processing accounting vouchers and posting economic transactions; implementing the circulation of accounting vouchers assigned to the accounting function.

b) Calculating, summarizing, and allocating accounting data for the functions and tasks under their responsibility.

c) Organizing the opening, recording, and closing of accounting books, preparing financial reports, management accounting reports, preserving and storing accounting documents, providing information related to the functions and tasks assigned or under their responsibility.

d) Preparing and approving daily or periodic operational reports within the accounting tasks they perform and preparing periodic accounting reports assigned by the chief accountant. Being responsible before the head of the function and the chief accountant for the accuracy and truthfulness of the report figures and their professional expertise.

đ) Providing information, documents, and accounting data related to their tasks and functions to relevant departments.

e) Preparing data for inventory, participating in asset inventory, guiding the recording of inventory forms and calculating the results of asset inventory within their scope of responsibility.

g) Implementing self-audit activities according to regulations.

h) Analyzing and evaluating the management and use of assets and funds within their functions and tasks, and compiling and proposing measures to manage and use resources or funds economically and effectively.

i) Guiding and inspecting the accounting professional expertise of junior and intermediate accountants within their functions. Being subject to guidance, direction, and inspection of professional expertise by senior accountants.

k) Participating in researching and drafting legal documents on accounting procedures.

l) Proposing opinions to leadership and higher-level accounting units to resolve issues arising from the implementation of management regulations, new accounting procedures, and accounting processes.

3. Competence:

a) Understanding the Party's policies and State laws, grasping the direction and policies of the industry and unit regarding accounting operations; principles of accounting organizational structure; having the ability to manage and direct accounting operations at the unit.

b) Understanding and complying with legal provisions on accounting, accounting principles, financial systems, statistics, accounting standards, and related economic information.

c) Understanding industry and field accounting systems and specific regulations on accounting formats and methods applied in the national accounting sector.

d) Knowing how to organize the implementation of management regulations, operational procedures, voucher circulation procedures, management and control methods for accounting tasks within the unit.

đ) Knowing how to develop plans for various types of decisions and understand administrative procedures of the managing sector, having skills in drafting documents.

e) Understanding fundamental issues in management science, understanding practical production and business realities, social life surrounding management activities in the accounting and auditing fields.

g) Having the ability to absorb, grasp, and direct modern technical tools and means to exchange and utilize accounting information, accounting documents, accounting software, electronic vouchers, and electronic transactions.

4. Qualifications:

a) Holding a college degree in finance and accounting.

b) Holding a certificate in accountant training.

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Possessing office computer skills (Microsoft Word, Microsoft Excel, Internet) and being proficient in accounting software used for professional work.

Article 7. Intermediate Accountant (code 06.032)

1. Responsibilities:

An intermediate accountant is a specialized civil servant working at basic-level accounting units within the state administrative apparatus, performing accounting tasks at units with moderate accounting volume or a specific accounting function at accounting units.

2. Duties:

a) Adhere to the requirements and principles stipulated in legal documents regarding accounting;

b) Collect, verify, process vouchers, classify vouchers, and account for economic transactions within the assigned accounting function;

c) Open, record, and close accounting books within the assigned function or task;

d) Prepare financial reports, management accounting reports, and other reports daily or periodically according to the assigned accounting task, being responsible for the accuracy and truthfulness of the reported figures;

đ) Provide accounting materials and data within the assigned function or task to relevant departments, implement voucher circulation as prescribed by law;

e) Implementing self-audit activities in financial and accounting matters as prescribed.

g) Prepare data for inventory verification, participate in asset inventory, guide the recording of inventory forms and calculation of inventory results within the scope of responsibility;

h) Analyze and evaluate the management and use of assets and funds within the assigned function or task;

i) Guide and supervise the professional accounting practices of junior accountants within the assigned function. Be subject to guidance, direction, and supervision by senior accountants.

3. Competence:

a) Understand the policies and guidelines of the industry and unit concerning accounting operations; principles of accounting organizational structure; have the ability to organize and manage accounting work at the unit;

b) Clearly understand and comply with legal regulations on accounting, accounting principles, financial systems, statistics, accounting standards, and related economic information;

c) Understand industry-specific accounting rules and regulations; specific provisions on accounting formats and methods applicable within the unit and industry;

d) Understand fundamental principles of business procedures, voucher circulation processes within the unit;

đ) Have a thorough understanding of the economic and financial situation surrounding the industry's activities;

e) Possess the ability to absorb and master necessary skills such as computer usage, supporting tools, accounting software, and electronic vouchers;

4. Qualifications:

a) Hold a secondary specialized degree in finance and accounting;

b) Hold a certificate for intermediate accountant training;

c) Have a language proficiency level A or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Possessing office computer skills (Microsoft Word, Microsoft Excel, Internet) and being proficient in accounting software used for professional work.

Article 8. Junior Accountant (code 06.033)

1. Responsibilities:

A junior accountant is a specialized civil servant working at basic-level accounting units within the state administrative apparatus, performing accounting tasks within the assigned accounting function.

2. Tasks:

a) Adhere to the requirements and principles stipulated in legal documents regarding accounting;

b) Prepare accounting vouchers within the assigned accounting function in accordance with legal regulations on accounting;

c) Verify and process contents of accounting vouchers within the assigned function; open, record, and close accounting books;

d) Prepare financial reports, management accounting reports, and other reports daily or periodically according to the assigned accounting task, being responsible for the accuracy and truthfulness of the reported figures;

đ) Transfer accounting vouchers to relevant departments as assigned by the head accountant, implement voucher circulation as prescribed by law;

e) Check the opening, recording, and closing of accounting books, warehouse ledgers of warehouse keepers, fund ledgers of fund custodians, and other accounting books of property custodians;

g) Participate in accounting audits, inventory checks, asset evaluations, monitor the preservation, storage, and use of accounting documents and assets within the scope of responsibility.

3. Competence:

a) Understand administrative management principles and administrative reform principles of the industry and unit; principles of organizing accounting work and accounting organizational structures;

b) Understand principles and regulations on financial expenditures, receipt and issuance, preservation, storage, and use of accounting records and assets within the assigned function;

c) Master accounting bookkeeping systems, rules, and formats for opening, recording, and closing accounting books as prescribed by legal documents on accounting;

d) Use common computing tools, computers;

4. Qualifications:

a) Hold a high school diploma or higher;

b) Hold a certificate from a junior accounting training course and meet the examination requirements for accounting practice;

c) Have office software proficiency (skills in Microsoft Word, Microsoft Excel, Internet) and be proficient in accounting software for professional work.

Chapter III
VOCATIONAL STANDARDS FOR RANKS OF CIVIL SERVANTS

TAX SPECIALTY

Article 9. Senior Tax Inspector (code number 06.036)

1. Responsibilities:

The Senior Tax Inspector is the highest level of specialized civil servant in the tax sector, working at the Tax Department, responsible for performing tax management functions and directly implementing complex tax business operations.

2. Tasks:

a) Participate in building the development strategy of the sector, tax collection plans, tax debt collection plans, other income collection plans, and annual plans of the sector and localities under their jurisdiction.

b) Implementation:

- Inspect and supervise tax declarations, calculate the basis for determining the amount of tax payable, handle and resolve applications for tax exemptions, reductions, refunds, and debt cancellations according to tax laws.

- Review files and resolve special cases of tax exemptions and refunds.

- Participate in establishing the information management system for taxpayers.

- Participate in enforcing administrative decisions on taxes according to regulations and assignments from competent authorities.

- Lead or participate in researching and proposing policies and measures for tax management that align with the sector's development strategy and the local economic development strategy.

- Analyze and evaluate the results of production and business activities, service activities, accounting work, implementation of tax payment plans for taxpayers under their jurisdiction, forecast the development of tax revenue and debt, propose risk management measures to increase state budget revenues to competent authorities.

c) Lead or participate in researching and drafting legal documents on taxation.

d) Provide comments (when requested) to taxpayers within their management authority regarding investment, resource utilization, technological improvements, advanced technology application, market search to enhance competitiveness and increase state budget revenues.

đ) Coordinate with organizations and units inside and outside the sector to improve tax management efficiency.

e) Organize inspections of compliance with tax laws and other financial laws of the sector, administrative discipline in tax management of taxpayers, handle according to authority, report violations of tax laws to competent authorities for handling according to law.

g) Participate in compiling training materials and guidance for civil servants according to requirements of the Tax Department and the General Tax Department.

3. Competence:

a) Master the national economic and social development strategy and international integration, local economic and social development plans where they work.

b) Master the finance sector's development strategy, administrative reform, and modernization strategies.

c) Have a deep understanding of tax management laws, tax laws, financial laws, accounting laws, and administrative laws related to tax management functions and responsibilities.

d) Be widely knowledgeable about the situation of economic and social development in the financial management field both domestically and internationally.

đ) Possess research capabilities and organize the application of modern technical progress to improve the tax business management system.

e) Understand the production, business, service situations, technological peculiarities, production processes, price fluctuations, competitive capacity of products and industries of managed entities.

g) Possess comprehensive synthesis, analysis, organization, leadership, and guidance skills for tax management; have the ability to forecast tax revenue and other income sources under their assigned management.

h) Have presentation skills on in-depth tax business issues; information gathering and processing skills for sensitive information; financial analysis skills for large and complex companies; conflict management and resolution skills; document drafting skills; report writing and work evaluation summary skills; and forecasting skills for tasks within the management domain.

i) Specialize deeply in tax theory and practice and administrative law; possess project management skills for tax administration; have good management and organizational leadership skills for tax administration at units, sectors, and fields.

4. Qualifications:

a) Hold a bachelor's degree or higher in tax, economics, finance, accounting, or economic law.

b) Holding a postgraduate diploma in political theory;

c) Hold a certificate in senior tax inspector specialization training.

d) Having a proficiency level C or higher in one of five languages: English, French, Russian, Chinese, German, or another language required for the job position;

đ) Possess office computer proficiency (Microsoft Word, Microsoft Excel, Internet skills) and be proficient in using tax management software for professional work.

e) Have a minimum of six years in the position of principal tax inspector.

g) Lead or participate in scientific research projects related to tax management recognized and effectively applied in practice by the Ministry-level or sectoral Science Council.

Article 10. Chief Tax Inspector (code 06.037)

1. Responsibilities:

The Chief Tax Inspector is a professional civil servant in the tax sector working at the Tax Bureau or Tax Branch, directly performing tax business functions according to the assigned duties within the organizational structure of the unit, possessing the ability to manage tax collection and other collections from large and complex entities under their jurisdiction.

2. Tasks:

a) Participate with the unit in developing plans for tax collection, tax debt collection, tax enforcement, and other collections according to the functional tasks. Prepare monthly, quarterly, and annual work plans based on assigned tasks;

b) Implementation:

- Inspect and supervise tax declarations, tax payment documents, tax exemptions and reductions, and tax refunds as prescribed by tax laws;

- Review tax exemption and reduction application files as prescribed by tax laws;

- Determine the amount of tax paid upon request from taxpayers and relevant agencies;

- Inspect, classify, review tax refund application files, implement the tax refund process, and procedures as prescribed;

- Participate in managing taxpayer information according to the assigned function;

- Lead or participate in researching, proposing, and directing the implementation of policies and management systems in a specific field of the tax sector;

- Develop proposals for tax management or improvement projects related to the management function. Propose to the competent authority to perfect tax policies in line with practical needs;

- Analyze economic and financial conditions, price and market fluctuations in the assigned area to propose solutions to address issues faced by taxpayers, ensuring timely and full tax revenue collection into the State Treasury; promptly resolve outstanding tax debts and minimize long-term tax arrears;

c) Participate in organizing administrative enforcement decisions according to authority and current regulations;

d) Organize inspections of work according to the management function, based on assigned work plans;

đ) Manage documents and provide related information according to authority and legal provisions;

e) Participate in teaching and compiling materials related to management functions for training and enhancing tax officials;

g) Be guided professionally by higher-ranking officials;

3. Competence:

a) Have a deep understanding of tax management laws and other legal documents related to tax management work;

b) Master accounting systems and financial systems of enterprises;

c) Understand policies, economic and social conditions, development strategies of the sector, and government administrative reform programs;

d) Understand information related to tax management in regional and global countries;

đ) Possess independent organizational skills, understand domestic and international economic and social conditions;

e) Have expertise in tax theory and practice, ensuring effective tax management tasks; have skills in drafting guidance documents for tax practices; skills in reading and analyzing corporate financial reports; skills in collecting and processing information for management tasks; have the ability to manage and effectively lead tax management work at units, sectors, and fields;

g) Know how to utilize tax management software;

4. Qualifications:

a) Hold a bachelor's degree or higher in tax, economics, finance, accounting, or economic law.

b) Hold a professional training certificate for the Chief Tax Inspector rank;

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Have office computer skills (Microsoft Word, Microsoft Excel, Internet) and be proficient in using tax management software for professional work;

đ) Have a minimum of nine years in the Tax Inspector rank;

e) Lead or participate in research topics, projects, and scientific studies related to tax management that are effectively applied in practice.

Article 11. Tax Inspector (code 06.038)

1. Responsibilities:

A tax inspector is a professional civil servant of the tax sector, working at the Tax Bureau or Tax Branch; directly performing the management functions related to tax administration for medium-sized taxpayers with moderate complexity levels.

2. Tasks:

a) Participate in building tax collection plans and other revenue collections, tax arrears recovery, tax enforcement, and monthly, quarterly, and annual work plans related to their management tasks.

b) Implementation:

- Guide and accept tax registration procedures, tax declarations, tax payments, tax exemptions, tax reductions, debt cancellation, refunds, and penalties.

- Monitor and urge taxpayers to timely and fully remit taxes and other revenues to the State Treasury.

- Participate in managing taxpayer information according to assigned tasks.

- Understand the operational activities, production, business, service provision, and tax law compliance awareness of taxpayers within the scope of management to implement effective management measures.

- Analyze and assess financial situations, profits and losses in the production, business, and service activities of taxpayers, propose management measures, and promptly handle tax arrears.

- Participate in proposing and concretizing tax policies and laws suitable for the management situation of the Sector and locality.

c) Coordinate with relevant departments inside and outside the unit to perform tax management tasks within the scope of management.

d) Implement inspections on management and handling tasks in accordance with the law.

đ) Provide professional guidance to tax staff and tax inspectors, comply with professional directives from higher-ranking officials.

e) Manage files and documents in accordance with state regulations.

3. Competence:

a) Understand the content of tax management laws and related business procedures concerning the assigned management tasks.

b) Grasp basic issues regarding government development strategies, administrative reform programs, and industry-related economic and financial policies.

c) Understand knowledge about state administrative management, administrative management skills in the tax field.

d) Master basic issues regarding enterprise accounting, tax accounting, financial analysis of enterprises, and business activity results of taxpayers to enhance tax management effectiveness.

đ) Possess independent organizational work capabilities.

e) Have professional expertise and deep knowledge to ensure high-efficiency tax management tasks; possess planning and organizing skills for assigned tasks; drafting skills for tax-related procedural documents; analytical, summarization, evaluation, and inspection skills for assigned tasks; and skills in reading and analyzing corporate financial reports.

g) Be proficient in using computers and software for tax management.

4. Qualifications:

a) Hold a bachelor's degree or higher in tax, economics, finance, accounting, or economic law.

b) Hold a certificate for tax inspector vocational training.

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Have office computer skills (Microsoft Word, Microsoft Excel, Internet) and be proficient in using tax management software for professional work;

Article 12. College-level Tax Inspector (code 06a.038)

1. Responsibilities:

Is a professional civil servant of the tax sector, working at the Tax Bureau or Tax Branch, directly performing tax management tasks according to organizational assignments.

2. Tasks:

a) Participate in establishing tax collection plans, other revenue collections, tax arrears recovery, and penalty recovery, and annual, quarterly, and monthly work plans according to assigned management tasks.

b) Implementation:

- Accept and guide tax registration procedures, issuance of tax identification numbers, tax calculation, payment, supervision, declaration, processing of tax payment documents, refunds, exemptions, reductions, debt cancellations, and confirmation of tax obligations according to tax laws.

- Perform accounting tasks, temporary receipt accounts, refund accounts, and monitor and urge tax payments to the State Treasury.

- Review applications for tax exemptions and reductions, provide information on taxes paid by taxpayers.

- Review and process refund applications, handle refund procedures according to regulations.

- Participate in managing taxpayer information.

- Summarize and evaluate tax declaration and accounting management work, confirm the actual tax payments made by taxpayers into the State Budget.

c) Coordinate with relevant departments inside and outside the unit to perform tax management tasks within the scope of management.

d) Conduct inspections on assigned tasks, propose to competent authorities to handle taxpayers violating tax management regulations according to tax management laws.

đ) Preserve files and documents within the scope of management.

e) Provide tax-related professional guidance to staff and inspectors within the unit.

g) Be subject to directives and guidance from higher-ranking professional officials.

3. Competence:

a) Understand the content of tax management laws related to management tasks.

b) Grasp the content of tax management laws and industry development strategies, government administrative reform programs.

c) Understand administrative management knowledge about state administrative management skills.

d) Master accounting systems and financial analysis of enterprises and companies, current accounting standards.

đ) Timely grasp production, business, and service conditions, price fluctuations, and product consumption of managed taxpayers.

e) Possess independent organizational work capabilities.

g) Have professional expertise in taxation; possess skills in reading, understanding, and drafting procedural documents related to assigned management tasks; planning and implementing work execution skills; and summarizing, reporting, and evaluating work results skills.

h) Be proficient in using computers and tax management application software.

4. Qualifications:

a) Hold a college degree in taxation, economics, finance, accounting, or economic law.

b) Hold a certificate for college-level tax inspector vocational training.

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Have office computer skills (Microsoft Word, Microsoft Excel, Internet) and be proficient in using tax management software for professional work;

Article 13. Intermediate Tax Inspector (code 06.039)

1. Responsibilities:

The Inspector is a professional civil servant in the tax sector, working at the Tax Bureau or Tax Branch; directly performing part of the professional tasks in tax administration work.

2. Tasks:

a) Participate in building monthly, quarterly, and annual work plans, tax collection plans, and other collections from taxpayers within the scope of management.

b) Implementation:

- Guide procedures for tax registration, issuance of taxpayer identification numbers, tax declaration, tax payment, tax exemption, tax reduction, cancellation of tax arrears, fines, and tax refunds;

- Receive tax declarations, check the basis for calculating taxes, compare and make formal comments on the declarations of taxpayers within the field of management;

- Calculate taxes due, establish tax ledgers, issue notices of tax payment, tax collection orders, and other collections. Monitor and urge taxpayers to timely pay the correct amount of taxes into the State Treasury;

- Evaluate the results of production and business activities and price fluctuations affecting product consumption of taxpayers within the scope of management related to tax declaration and payment;

- Manage information of taxpayers for use in work or to provide to colleagues when necessary;

c) Coordinate with relevant departments to effectively perform tax management tasks;

d) Inspect work under the management functions as prescribed by tax laws;

đ) Report promptly on complex developments in tax collection, tax arrears collection, and other collections from taxpayers within the scope of management for competent authorities to direct, manage, and handle according to tax laws;

e) Manage files and documents within the management area as prescribed by the State;

g) Provide guidance on professional matters to tax officers;

h) Be subject to direction and guidance on professional matters from higher-ranking specialized civil servants;

3. Competence:

a) Master the principles, procedures, and processes of tax management tasks assigned;

b) Understand basic contents of tax laws and policies, the development strategy of the tax sector, and the State's administrative reform policies and those of the sector;

c) Understand basic issues about the economy and society, price fluctuations affecting production, business, and service operations of managed entities within the assigned scope;

d) Have professional qualifications in tax to ensure effective performance of tax management tasks;

đ) Possess skills in planning and inspection; coordination in work; reading, drafting administrative documents; and skills in summarizing, analyzing, and evaluating assigned management tasks;

4. Qualifications:

a) Hold a vocational high school diploma in taxation, economics, finance, or accounting;

b) Hold a certificate in intermediate tax inspector training program;

c) Have a language proficiency level A or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Have office computer skills (Microsoft Word, Microsoft Excel, Internet) and be proficient in using tax management software for professional work;

Article 14. Tax Officer (code 06.040)

1. Responsibilities:

The Tax Officer is a professional civil servant in the tax sector, working at Tax Branches, directly performing part of the professional tasks in tax management as assigned by the organization.

2. Tasks:

a) Build monthly, quarterly, and annual work plans and participate in building tax collection plans and other collections for units within the assigned management scope;

b) Organize the implementation of tasks:

- Identify taxpayers within the management scope to implement appropriate management measures as prescribed by tax laws;

- Guide taxpayers to register taxes, declare taxes, obtain taxpayer identification numbers, pay taxes, exempt taxes, reduce taxes, cancel tax debts, and explain tax policies within the management scope;

- Receive tax registration declarations, tax declarations, tax payments, verify the accuracy of the basis for calculating taxes, and make formal comments on taxpayers' tax payment declarations;

- Calculate taxes, establish tax ledgers, issue notices of tax payment, tax collection orders, and penalties;

- Monitor and urge taxpayers to timely pay the correct amount of taxes into the State Treasury;

- Conduct inspections on taxpayers' tax obligations within the management scope, prepare violation records for submission to competent authorities for handling;

c) Coordinate with colleagues and related agencies to enhance the effectiveness of tax management;

d) Manage files and documents within the management scope as prescribed;

đ) Be subject to professional guidance from higher-ranking civil servants and superiors;

3. Competence:

a) Understand the Party's policies, State laws on administrative reform, and economic and social conditions in the management area to implement them;

b) Have professional qualifications to effectively perform tax management tasks;

c) Understand tax knowledge, tax laws, and administrative laws;

d) Understand the purpose, content, and procedures of tax management practices applicable to taxpayers within the management scope;

đ) Understand the principles and methods of establishing and managing tax ledgers;

e) Possess skills in reading and drafting ordinary administrative documents and using tax management software;

g) Possess skills in planning and evaluating work;

4. Qualifications:

a) Hold a general secondary education diploma;

b) Have attended tax training courses as prescribed by the General Department of Taxation and courses on administrative documents and writing skills;

c) Have office computer skills (Microsoft Word, Microsoft Excel, Internet) and be proficient in using tax management software for professional work;

Chapter IV
VOCATIONAL STANDARDS FOR RANKS OF CIVIL SERVANTS

CUSTOMS SPECIALTY

Article 15. Senior Customs Inspector (code 08.049)

1. Responsibilities:

A Senior Customs Inspector is the highest-level specialized civil servant in the Customs sector, assisting the General Department of Customs leadership in directing, organizing, and directly enforcing customs laws as stipulated in the Customs Law on a large scale with high complexity, carried out across multiple provinces or nationwide.

2. Tasks:

a) Organizing the implementation of state management tasks related to customs for objects with complex scales and natures, involving multiple industries and economic, social, security, and foreign affairs sectors.

b) Participating in or proposing amendments, supplements, and adjustments to regimes, policies, and regulations within state management of customs.

c) Synthesizing, analyzing, and evaluating customs operations and other activities related to customs operations.

d) Leading the preparation of content for domestic customs operation summaries and exchanging customs operations with countries, international and regional organizations that have cooperative relations with Vietnam regarding customs.

đ) Participating in compiling materials and training manuals on customs operations and organizing professional training for customs civil servants and officials.

e) Leading or participating in researching and drafting legal regulatory documents on customs; organizing the development, supplementation, and amendment of customs management regulations and procedures.

h) Participating in developing the strategic plan for the Customs sector.

3. Competence:

a) Proficiently understanding the Party's guidelines, policies, and state laws related to customs work; being aware of the government's administrative reform program and the finance sector's programs.

b) Possessing comprehensive knowledge in customs specialized fields. Having the ability to conduct in-depth research and organize the implementation of one or several areas of customs operations.

c) Having the capability to study, analyze, synthesize, evaluate, and forecast situations regarding state management of customs, while proposing the construction, supplementation, and amendment of customs management regulations and procedures in line with the strategic development direction of the Customs sector.

d) Understanding political, economic, and social conditions both domestically and internationally.

đ) Demonstrating initiative in work or participating in building and implementing projects and programs of the sector confirmed by the General Department of Customs leadership team.

4. Qualifications:

a) Holding a bachelor's degree or higher;

b) Holding a postgraduate diploma in political theory;

c) Holding a certificate for advanced customs inspector professional training.

d) Having a proficiency level C or higher in one of five languages: English, French, Russian, Chinese, German, or another language required for the job position;

đ) Having office computer skills (Microsoft Word, Microsoft Excel, Internet) and customs management software to support professional work.

e) Having a minimum tenure in the position of Chief Customs Inspector for six years.

g) Leading or participating in scientific research topics, projects, and works related to the customs field recognized and effectively applied by the Ministry-level Scientific Council.

Article 16. Chief Customs Inspector (code 08.050)

1. Responsibilities:

A Chief Customs Inspector is a specialized civil servant in the Customs sector, assisting the leadership in directing, organizing, and enforcing customs laws as stipulated in the Customs Law at units within the Customs sector.

2. Tasks:

a) Organizing the implementation of customs management regulations and procedures; directly handling cases with complicated circumstances.

b) Summarizing and evaluating customs operations while proposing amendments and supplements to management regulations and procedures in line with actual conditions.

c) Participating in drafting customs management regulations, procedures, and related documents and regulations.

d) Compiling or participating in compiling materials and training manuals for the customs sector, participating in teaching professional training classes for customs civil servants and officials.

đ) Leading or participating in building projects, topics, and programs applied to the sector's work; leading or participating in organizing the application of scientific and technological advancements into the customs operations field.

e) Implementing coordination and cooperation in professional matters with relevant agencies.

3. Competence:

a) Proficiently understanding the Party's guidelines, policies, and state laws related to customs work; being aware of the government's administrative reform program and the finance sector's programs.

b) Proficiently understanding the principles, systems, management regulations, and procedures of customs operations and having the ability to organize the implementation of customs operational procedures in specialized fields.

c) Having the capability to research, synthesize, propose the construction, supplementation, and amendment of some customs management regulations and procedures.

d) Understanding economic, administrative, and foreign affairs management and having basic knowledge of Vietnamese and international laws.

4. Qualifications:

a) Holding a bachelor's degree or higher;

b) Holding a certificate for Chief Customs Inspector professional training.

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Having office computer skills (Microsoft Word, Microsoft Excel, Internet) and customs management software to support professional work.

đ) Having a minimum tenure in the position of Customs Inspector for nine years.

e) Leading or participating in scientific research topics, projects, and works related to the customs field effectively applied in practice.

Article 17. Customs Inspector (code 08.051)

1. Responsibilities:

A customs inspector is a specialized civil servant of the customs sector, directly performing tasks stipulated in management regulations and customs procedures according to the division of labor by leadership.

2. Tasks:

a) Implement customs procedures for exported, imported, and transiting goods; passengers, means of transport exiting, entering, and transiting Vietnam in accordance with the provisions of the law;

b) Apply investigative measures as prescribed by law to gather information and combat smuggling and illegal cross-border transportation of goods;

c) Propose opinions to leadership on resolving issues arising during the implementation of management regulations and customs procedures.

3. Competence:

a) Be thoroughly familiar with the policies and guidelines of the Party and the laws of the State regarding customs work; be aware of the administrative reform programs of the Government and the Ministry of Finance;

b) Master and flexibly apply the principles, systems, management regulations, and customs procedures, and have the ability to research, propose implementation, or supplement and amend management regulations and customs procedures within the scope of assigned tasks;

c) Possess the ability to absorb and grasp necessary skills for professional work such as the use of support tools and technical equipment provided.

4. Qualifications:

a) Holding a bachelor's degree or higher;

b) Hold a vocational training certificate for the customs inspector rank;

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Having office computer skills (Microsoft Word, Microsoft Excel, Internet) and customs management software to support professional work.

Article 18. College-level Customs Inspector (code 08a.051)

1. Responsibilities:

A college-level customs inspector is a specialized civil servant of the customs sector, directly performing tasks stipulated in management regulations and customs procedures according to the division of labor by leadership.

2. Tasks:

a) Implement customs procedures for exported, imported, and transiting goods; passengers, means of transport exiting, entering, and transiting Vietnam in accordance with the provisions of the law;

b) Carry out customs control in accordance with the law in the assigned area;

c) Propose opinions to leadership on resolving issues arising during the implementation of management regulations and customs procedures.

3. Competence:

a) Be familiar with the policies and guidelines of the Party and the laws of the State regarding customs work; be aware of the administrative reform programs of the Government and the Ministry of Finance;

b) Thoroughly understand management regulations and customs procedures within the scope of assigned tasks;

c) Possess the ability to absorb and grasp necessary skills for professional work such as the use of support tools and technical equipment provided.

4. Qualifications:

a) Hold a college degree;

b) Hold a vocational training certificate for the college-level customs inspector rank;

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Having office computer skills (Microsoft Word, Microsoft Excel, Internet) and customs management software to support professional work.

Article 19. Intermediate-level Customs Inspector (code 08.052)

1. Responsibilities:

An intermediate-level customs inspector is a specialized civil servant of the customs sector, directly assigned by leadership to perform certain tasks in the field of customs operations.

2. Tasks:

a) Perform duties of inspecting and supervising exported, imported goods, means of transport exiting and entering;

b) Perform other tasks as assigned and directed by unit leadership.

3. Competence:

a) Be familiar with the policies and guidelines of the Party and the laws of the State regarding customs work; be aware of administrative procedures and the administrative reform programs of the Government and the sector;

b) Thoroughly understand customs procedures within the scope of assigned tasks;

c) Possess the ability to absorb and grasp necessary skills for work: the use of support tools and technical equipment provided.

4. Qualifications:

a) Hold a diploma from a vocational high school;

b) Hold a vocational training certificate for the intermediate-level customs inspector rank;

c) Have a language proficiency level A or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Having office computer skills (Microsoft Word, Microsoft Excel, Internet) and customs management software to support professional work.

Article 20. Customs officers (code 08.053)

1. Responsibilities:

Customs officers are administrative officials performing specific tasks within customs units as assigned by leadership.

2. Tasks:

a) Implement customs supervision according to the laws on the assigned territory;

b) Perform other tasks as assigned and directed by unit leadership.

3. Competence:

a) Possess the capacity to perform some simple customs business areas as assigned;

b) Understand regulations related to assigned tasks. Strictly comply with business directives and task assignments from superiors;

c) Be able to use provided support tools and technical equipment;

4. Qualifications:

a) Hold a general secondary education diploma;

b) Hold a customs business training certificate as prescribed by the General Department of Customs and meet the requirements for customs business examination;

c) Have a language proficiency level A or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Having office computer skills (Microsoft Word, Microsoft Excel, Internet) and customs management software to support professional work.

Chapter V
BUSINESS STANDARDS FOR RANKS OF ADMINISTRATIVE OFFICIALS

NATIONAL RESERVE SPECIALIZATION

Article 21. Technical storage officer (code 19.221)

1. Responsibilities:

A technical storage officer is a specialist who assists leadership in organizing quality management and storage work for national reserve goods in accordance with regulations; implements new technological and scientific measures to ensure the safety and quality of national reserve goods managed by the unit.

2. Tasks:

a) Based on general State and sectoral regulations on storage work for national reserve goods, develop plans to organize the implementation of storage work for national reserve goods managed by the unit;

b) Guide and inspect storage work for national reserve goods of subordinate units in accordance with general State regulations;

c) Organize testing, analysis, data processing, and standard quality management for national reserve goods before entry and exit from warehouses and during storage, as prescribed;

d) Participate in researching and proposing technical and scientific solutions to continuously improve the efficiency of national reserve goods storage; develop or participate in developing storage procedures and standards;

đ) Provide guidance on storage operations for storage technicians and storage warehouse keepers in accordance with established procedures and standards;

e) Promote and disseminate legal provisions on national reserve goods storage work. Inspect, detect, prevent, and propose handling of violations as prescribed;

3. Competence:

a) Develop plans to organize the implementation of national reserve goods storage work;

b) Organize guidance and inspection of national reserve goods storage work in accordance with general State regulations;

c) Implement tasks related to testing, analysis, data processing, and standard quality management for national reserve goods during entry, exit, and storage as prescribed;

d) Organize research and proposal of solutions related to storage procedures, standards, and technical and scientific methods for national reserve goods;

đ) Perform tasks of inspecting, detecting, and proposing handling of violations during national reserve goods storage;

4. Qualifications:

a) Graduated from a university degree in technical preservation;

b) Hold a training certificate for the technical storage officer rank;

c) Having a foreign language proficiency level of B or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Possess office computer skills (proficient in Microsoft Word, Microsoft Excel, Internet) to serve professional work.

Article 22. Intermediate-level Warehouse Technician (code 19.222)

1. Responsibilities:

Is a specialized civil servant assisting leadership in implementing quality management and national reserve goods storage work according to specified technical procedures; ensuring the safety and quality of national reserve goods directly managed by the unit.

2. Tasks:

a) Providing technical guidance and inspecting warehouse preparation, delivery equipment, testing devices for serving the import and export of reserve goods at the Central Warehouse;

b) Inspecting and supervising the quality of national reserve goods before import and export from warehouses to ensure compliance with technical quality standards; directly sampling, analyzing samples, and preparing technical reports for the National Reserve Region; ensuring the accuracy, objectivity, and truthfulness of quality indicators of imported and exported goods according to regulations;

c) Directly inspecting, supervising, and guiding the preservation and monitoring of the quality of national reserve goods within the Central Warehouse; guiding the recording of preservation diaries by warehouse keepers; reporting and proposing timely solutions for incidents occurring during the preservation process;

d) Determining and being personally responsible for quality indicators before import and export for national reserve goods assigned to directly inspect, monitor, and manage assigned technical equipment;

e) Determining and being jointly responsible for the quality of national reserve goods managed by the unit due to insufficient inspection, supervision, or failure to promptly address incidents affecting the quality of goods in the warehouse, causing damage to state property;

f) In case of disagreement on inspection results or if non-compliance with prescribed quality standards is detected during the inspection of national reserve goods import and export, immediately reporting in writing to the Central Warehouse leadership and the National Reserve Region for temporary suspension of the import and export batch until authorized decision-making;

3. Competence:

a) Implementing relevant technical procedures and norms related to the duties of an intermediate-level Warehouse Technician;

b) Conducting inspection, supervision, and monitoring of the quality of stored goods;

c) Possessing the ability to guide the recording of preservation diaries by warehouse keepers;

d) Proficiently using provided technical equipment;

e) Knowing how to handle common phenomena occurring during the preservation process that affect the quality of goods;

4. Qualifications:

a) Graduated from an intermediate-level technical preservation program;

b) Holding a certificate for intermediate-level Warehouse Technician vocational training;

c) Have a language proficiency level A or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Possess office computer skills (proficient in Microsoft Word, Microsoft Excel, Internet) to serve professional work.

Article 23. Warehouse Keeper (code 19.223)

1. Responsibilities:

Is a specialized civil servant directly responsible for maintaining and preserving national reserve goods; bears full responsibility for the quantity and quality of the national reserve goods assigned to manage.

2. Tasks:

a) Implementing warehouse preparation and necessary tools and equipment before storing goods according to regulations;

b) Directly conducting initial inspections when receiving and delivering goods for import and export according to quality standards; matching quantities with import and export documents and following prescribed procedures;

c) Regularly and periodically preserving goods according to specified technical preservation procedures. During preservation, if unusual incidents occur or phenomena arise affecting the quality of goods, they must be proactively addressed and reported to the Central Warehouse leadership for prompt resolution;

d) Mastering and skillfully using technical equipment and measuring devices for the import, export, and preservation of national reserve goods;

e) Preparing initial documentation, updating tracking records for each warehouse or storage area;

f) Managing and individually responsible for all national reserve goods, assets, and equipment directly assigned for management;

3. Competence:

a) Identifying, inspecting, and determining the types of imported and exported goods according to standards, quality, and quantity according to prescribed procedures;

b) Having the capability to regularly and periodically preserve goods according to technical preservation procedures;

c) Having the capability to prepare clear and coherent documentation for the import and export of national reserve goods according to state regulations;

4. Qualifications:

a) Graduated from an intermediate-level economics or technical program;

b) Holding a certificate for Warehouse Keeper vocational training;

c) Have a language proficiency level A or higher (one of five languages: English, French, Russian, Chinese, German) or another language as required by the job position;

d) Possess office computer skills (proficient in Microsoft Word, Microsoft Excel, Internet) to serve professional work.

Article 24. Warehouse Reserve Security Staff (code number 19.224)

1. Responsibilities:

Is a state civil servant responsible for patrolling and guarding within the national reserve warehouse area and ensuring the safety of national reserve goods according to regulations.

2. Tasks:

a) Monitor the activities of goods entry and exit; guide and inspect persons and means of transportation entering and exiting the warehouse area according to regulations (check documents, goods entry and exit slips, and record in the tracking logbook);

b) Carry out patrol and guard duties within the warehouse area under their management during their shift according to the agency's security regulations; ensure the safety of warehouses and national reserve goods;

c) Prepare records and organize the protection of the scene according to regulations when there are violations of safety and public order in the warehouse area; promptly report to superiors and relevant authorities for handling;

d) Participate in building fire prevention, firefighting, flood prevention, and typhoon prevention plans in the warehouse area under their management; coordinate with local police, nearby agencies, and related individuals to implement these plans according to regulations;

đ) Maintain confidentiality and strictly adhere to the asset and goods storage secrecy regulations of the national reserves;

3. Competence:

a) Perform the function of monitoring goods entry and exit activities accurately according to the regulations of the agency and the State;

b) Guide persons and means of transportation to enter and exit the warehouse according to regulations;

c) Record in the tracking logbook specifically, clearly, and accurately the persons and means of transportation entering and exiting the warehouse;

d) Carry out the duty of patrolling and controlling the warehouse area according to the agency's regulations;

đ) Prepare records when violations occur;

e) Be proficient in using firefighting and flood prevention equipment provided;

4. Qualifications:

a) Hold a general secondary education diploma;

b) Hold a certificate for training in the profession of warehouse reserve security staff;

c) Hold a certificate for training in fire prevention and firefighting;

Chapter VI
IMPLEMENTING PROVISIONS

Article 25. Implementation organization

The professional standards for the ranks of specialized civil servants in accounting, taxation, customs, and reserves serve as the basis for recruitment, utilization, and management of the specialized civil servant workforce in these fields;

Article 26. Effective date

1. This Circular shall take effect 45 days from the date of signature.

2. Abolish the rank titles of Senior Tax Inspector, Principal Tax Inspector, Tax Inspector, and Tax Revenue Collector as stipulated in Decision No. 78/2004/QĐ-BNV dated November 3, 2004, issued by the Minister of Home Affairs on the issuance of the list of civil service ranks and positions;

3. Decisions No. 407/TCCP-VC dated May 29, 1993, issued by the Minister, Head of the Government Organizational-Cadre Affairs Board (now the Minister of Home Affairs) on the issuance of professional standards for civil service ranks in the Finance sector; Decision No. 427/TCCP-VC dated June 2, 1993, issued by the Minister, Head of the Government Organizational-Cadre Affairs Board (now the Minister of Home Affairs) on the issuance of professional standards for civil service ranks in the Customs sector; and Decision No. 136/2005/QĐ-BNV dated December 19, 2005, issued by the Minister of Home Affairs on the issuance of professional standards for civil service ranks in the National Reserves sector shall be repealed from the date this Circular takes effect;

4. Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairpersons of provincial People's Committees directly under the Central Government are responsible for implementing this Circular./.