Circular No. 11 TC/TCT stipulates and guides the management and use of insignias, identification numbers, and identity cards for tax officials.

CIRCULAR

Regulations and guidelines for managing and using badges, identification numbers, and identity cards for tax officials

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||| Pursuant to Decree No. 281/HĐBT dated August 7, 1990 of the Council of Ministers stipulating that "tax officials must wear uniforms, badges, and carry identification numbers while performing their duties."

Pursuant to Decision No. 21/HĐBT dated January 24, 1991 of the Council of Ministers regarding the regulations on uniforms, identity cards, badges, and identification numbers for tax officials and delegating the Ministry of Finance the authority to provide guidance on implementation;

To enhance the status of state representatives, clearly define the responsibilities of tax officials in enforcing tax laws; and at the same time, create conditions for other sectors, levels, and citizens to monitor the activities of tax officials;

While awaiting the establishment of job titles and standards for tax officials, the Ministry of Finance temporarily specifies the models and principles for using badges, identification numbers, and identity cards for tax officials. Regarding the issuance of badges, the Ministry will issue separate guidance.

I. MODELS OF BADGES, IDENTIFICATION NUMBERS, AND IDENTITY CARDS FOR TAX OFFICIALS:

1. The badge model was prescribed by the Council of Ministers in Decision No. 21/HĐBT dated January 24, 1991: "The badge is circular with a diameter of 2.8 cm made of metal. The front side has a sunken red background, surrounded by a border, with two ears of rice on both sides. One-third above has a five-pointed star (with recessed rays emanating from it); one-third below has a wheel, with the words 'State Tax' in the center, all raised and gold-plated."

2. The identification number is rectangular, measuring 6.5 cm in length and 3.0 cm in width, made of metal, plastic, or paper covered with nylon film.

The front side consists of two parts:

- The upper part is red, surrounded by a white border and yellow text, indicating the "Tax Bureau" of the province or city where it is issued, along with a serial number (see attached Table 1).

- The lower part, 1 cm high, contains the name of the tax official.

3. The identity card is rectangular, measuring 9.5 cm in length and 6.5 cm in width, made of hard paper covered with nylon film.

The front side has a light blue background with small white text reading "General Department of Taxation," bordered by two red lines, with the number (matching the identification number), name, date of birth, place of residence, and workplace of the tax official. In the top left corner is the tax badge, below which is a photograph of the official size 3x4, and a raised stamp of the General Department covering one-quarter of the photo.

The back side is white, bordered by two red lines, stating "Responsible for tax control and collection, please assist tax officials in fulfilling their duties" dated ..., signed and stamped by the Director of the General Department of Taxation to be issued to Deputy Directors of Tax Bureaus, Directors of Provincial Tax Bureaus, and other relevant personnel.

All text and numbers recorded on the identity card must be typed (handwriting is not allowed).

II. PRINCIPLES FOR ISSUANCE AND USE:

1. Recipients of badges, identification numbers, and identity cards for tax officials:

a. Recipients of badges are tax officials and staff who have been officially recruited into the tax system (excluding those engaged in miscellaneous tasks, temporary staff, secondary and university students during their probationary period).

b. Recipients of identification numbers and identity cards are tax officials directly involved in tax collection management, inspection, and enforcement.

2. Usage:

Badges are worn on the front of the Kepi cap, centered. Identification numbers are pinned on the left chest (above the pocket).

When wearing badges and identification numbers, uniforms must be worn (bare heads and sandals without straps are strictly prohibited).

Identity cards should be presented when necessary while performing duties. It is strictly forbidden to use identity cards to replace citizen identity cards issued by the police or other personal documents.

Badges, identification numbers, and identity cards are exclusively for the use of the person to whom they are issued; lending them is absolutely prohibited. The holder must carefully keep them; if lost, immediate reports must be made to the head of the unit and the police for investigation and tracking. All cases of loss must be appropriately disciplined (except in truly special and justifiable circumstances). If the individual is directly responsible for tax collection, they shall be suspended from such duties and reassigned until the reasons are verified. Officials retiring, transferring out of the sector, or going on long-term study must return their badges, identification numbers, and identity cards before other benefits can be processed.

Tax agencies maintain registers to manage and track the issuance of badges, identification numbers, and identity cards according to the分级管理系统的规定。

III. CONDITIONS FOR IMPLEMENTATION:

This Circular takes effect from the date of issuance; all previous regulatory documents are repealed./.