Decision No. 1849/QD-BTC Issuing regulations on disciplinary measures for tax officials and civil servants who violate management regulations; handling responsibility of tax authority leaders at all levels when violations occur under their management and direct supervision.

 

Pursuant to …;

Issuing regulations on disciplinary measures for tax officials and civil servants who violate provisions in tax administration; handling responsibility of tax agency leaders at all levels when violations occur in units under their management and direct supervision

provisions on tax administration; handling the responsibility of tax authority leaders at all levels

 when violations occur in units under their management directly responsible for

THE MINISTER OF FINANCE

Pursuant to the Anti-Corruption Law; the Law on Thrift and Combating Wastefulness dated November 29, 2005; and the Tax Administration Law dated November 29, 2006;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 35/2005/ND-CP dated March 17, 2005 of the Government on disciplinary measures for cadres and civil servants;
Pursuant to Decree No. 107/2006/ND-CP dated September 22, 2006 of the Government on handling responsibility of heads of agencies, organizations, and units when corruption occurs in agencies, organizations, and units under their management and direct supervision;
Pursuant to Decree No. 118/2006/ND-CP dated October 10, 2006 of the Government on material responsibility handling for cadres and civil servants;
Considering the proposal of the Director General of the State Tax总局，干部人事司司长，

DECISION:

Article 1. This Decision promulgates regulations on disciplinary measures for tax officials and civil servants who violate provisions in tax administration; handling responsibility of tax agency leaders at all levels when violations occur in units under their management and direct supervision.

Article 2. This Decision takes effect from the date of signature. The Director General of the State Tax总局，干部人事司司长，and the Minister's Office Director are responsible for implementing this Decision.

 

 

REGULATIONS

ON DISCIPLINARY MEASURES FOR TAX OFFICIALS AND CIVIL SERVANTS WHO VIOLATE PROVISIONS IN TAX ADMINISTRATION; HANDLING RESPONSIBILITY OF TAX AGENCY LEADERS AT ALL LEVELS WHEN VIOLATIONS OCCUR IN UNITS UNDER THEIR MANAGEMENT AND DIRECT SUPERVISION.

 PROVISIONS ON TAX ADMINISTRATION; HANDLING THE RESPONSIBILITY OF LEADERS

TAX AUTHORITIES AT ALL LEVELS WHEN VIOLATIONS OCCUR IN UNITS UNDER THEIR

MANAGEMENT, DIRECTLY RESPONSIBLE FOR.
(Annexed to Decision No. 1849/QD-BTC dated May 22, 2007 of the Minister of Finance)

(Minister of Finance)

I. GENERAL PROVISIONS

Article 1. Scope and Applicability

This document stipulates acts of violation in tax administration; the application of disciplinary measures against tax officials and civil servants who violate their duties in tax administration; handling joint responsibility of tax agency leaders at all levels when violations occur in units under their management and direct supervision.

Article 2. Principles of Handling

1. All acts of violation in tax administration, once discovered, must be handled promptly. Individuals committing violations in any position or rank shall be dealt with strictly according to the law.

2. The authority, procedures, and processes for imposing disciplinary measures on tax officials and civil servants who violate provisions in tax administration; handling responsibility for tax agency leaders at all levels when violations occur in units under their management and direct supervision shall be carried out in accordance with Decree No. 35/2005/ND-CP dated March 17, 2005 on disciplinary measures for cadres and civil servants and Decree No. 107/2006/ND-CP dated September 22, 2006 on handling responsibility of heads of agencies, organizations, and units when corruption occurs in agencies, organizations, and units under their supervision, and other relevant laws and regulations.

Article 3. Responsibilities of tax officials and civil servants

1. Tax officials and civil servants who violate provisions in tax administration but have voluntarily reported and actively mitigated losses caused by their illegal actions may, depending on the circumstances, be considered for reduced disciplinary measures, penalties, or exemption from criminal prosecution according to the law.

2. Tax officials, civil servants, and employees who violate provisions in tax administration and use methods to conceal their violations and obstruct competent authorities in detecting and handling such violations shall be severely punished according to the law.

3. Tax officials, civil servants, and employees who lack a sense of responsibility, fail to fully perform their assigned duties, resulting in violations in their agencies or allowing others to take advantage and commit violations causing losses to the state budget or legitimate interests of organizations and individuals shall be disciplined or criminally prosecuted according to the law, depending on the nature and severity of the violations.

Article 4. Responsibilities of Heads of Tax Authorities at All Levels

Within their duties and powers, the Heads of Tax Authorities at all levels shall be responsible for implementing measures to educate, manage, inspect, and supervise in order to prevent, stop, and reduce violations in tax administration; handle such violations and create conditions for competent authorities to deal with individuals who violate tax management.

II. VIOLATIONS IN TAX ADMINISTRATION

Article 5. Disciplinary Actions against Violations of Tax Management Regulations by Tax Officials

1. Causing inconvenience and difficulties for taxpayers, thereby affecting their legitimate interests.

a/ Having an authoritarian attitude, being rude and uncivilized in communication and interaction with taxpayers and citizens visiting the tax authority to handle administrative procedures related to taxes;

b/ Failing to process tax registration, issue tax identification numbers, submit tax declarations, pay taxes, sell invoices, calculate stamp duty, or provide timely responses to regulations and policies;

c/ Arbitrarily setting conditions, requirements, and procedures not in accordance with the law when handling tax administrative procedures in stages such as tax registration issuance, invoice sales, tax exemption and reduction processing, tax refund, tax collection management, tax inspection, tax audit, complaint resolution, and tax appeal handling;

d/ Forcing inspected or audited entities to entertain, serve, or otherwise interfere with their business operations;

đ/ Hinting, soliciting money from taxpayers or other material benefits when handling tax administrative procedures, or excluding them from the plan for tax inspection and audit;

2. Lack of responsibility in performing tax duties.

a/ Not complying with tax laws, procedures, processes, and professional methods of tax management, leading to loss of state budget revenue, or infringing upon the rights and legitimate interests of taxpaying organizations and individuals and citizens;

b/ Failing to monitor, inspect, and supervise the work results of managed officials and staff; lacking close oversight due to insufficient capability, allowing officials and staff to violate tax management regulations or laws;

c/ Failing to inspect and penalize violators, allowing violations to persist over time or become serious;

3. Handling cases in violation of tax laws.

a/ Extending the duration of tax inspections and audits; drafting inspection conclusion draft reports with numerous figures to intimidate or solicit money from enterprises or other material benefits;

b/ Advising superiors to improperly handle tax reductions, exemptions, refunds, and other tax violations, causing damage to the state budget for personal gain;

c/ Collecting tax without issuing receipts to taxpayers, or collecting tax but not depositing it into the State Treasury (misappropriating tax funds); altering receipts and accounting books to embezzle or misappropriate tax funds;

4. Colluding and covering up for taxpayers and organizations providing tax-related services.

a/ Colluding with taxpayers to violate tax laws to embezzle state tax revenues for mutual benefit;

b/ Covering up and tolerating violations by taxpayers and organizations providing tax-related services that violate tax laws, resulting in loss of state budget revenue; causing losses to the state budget through violations of tax laws.

5. Illegally using, occupying, or appropriating tax funds and penalties for tax law violations.

III. FORMS OF DISCIPLINARY ACTION AGAINST TAX OFFICIALS WHO VIOLATE THEIR DUTIES IN TAX ADMINISTRATION

Article 6. Forms of Disciplinary Measures

1. Tax officials who violate regulations in tax administration shall be subject to disciplinary measures in the form of demotion in salary grade, demotion in rank, or removal from position, and must be transferred to work in a different field not related to activities prone to corruption or negative practices.

2. Tax officials who violate regulations in tax administration and are subject to disciplinary measures in the form of termination of employment shall not be re-employed or recruited as officials or civil servants in tax organizations or units.

3. Tax officials who violate regulations in tax administration and commit criminal offenses shall be held criminally responsible according to the provisions of criminal law.

Article 7. Handling of Violations by Tax Officials

1. When tax officials commit violations, their work shall be temporarily suspended and they must provide explanations. The unit must organize an examination to clarify the reasons and causes for handling. Based on the results of the examination and the degree of violation, appropriate disciplinary measures shall be applied.

2. If tax officials violate the law and are prosecuted or investigated, the temporary suspension of work shall be carried out according to the provisions of the law.

Article 8. Authority of Heads of Tax Authorities at All Levels to Decide on Temporary Suspension of Work for Officials, Civil Servants, and Employees Who Violate Regulations in Tax Administration or Obstruct Official Duties

1. The Director of the General Department of Taxation; the Director of Provincial Tax Departments decide to temporarily suspend work for examination and clarification of violations committed by officials under their management authority according to the分级管理干部的分级管理规定。||

2. The Director of District Tax Departments has the authority to decide to temporarily suspend work for examination and clarification of violations committed by officials under their management from team leaders and section chiefs downwards.

3. In cases where tax officials under the management authority of the Ministry of Finance exhibit signs or behaviors of violation, the Director of the General Department of Taxation shall promptly report to the Minister of Finance to make a decision to temporarily suspend work for examination and clarification of violations and recommend appropriate disciplinary measures according to the regulations.

Article 9. Administrative Disciplinary Measures Against Tax Officials Who Violate Regulations in Tax Administration or Fail to Fulfill Their Official Duties but Not Reaching the Level Specified in Article 7 of This Regulation

1. Reprimand: Applied to tax officials who violate administrative tax procedures for the first time but at a light level, or have uncivilized behavior in communication and conduct; causing difficulties or inconvenience when handling administrative tax procedures for organizations or individuals paying taxes.

2. Warning: Applied to tax officials who have been reprimanded but repeat the offense, or who violate at a light level but with recurring shortcomings, or who commit a first-time offense with relatively serious nature; first-time violations related to their character and quality, affecting the reputation of the industry; violations of official duties related to the tasks assigned to them.

3. Demotion in Salary Grade: Applied to tax officials who violate any of the following provisions

a/ Violating ten disciplinary rules, failing to meet standards that need to be "built" and those that need to be "opposed" during the period of warning disciplinary action and repeating the offense, or engaging in:

b/ Collecting tax without issuing a receipt to the taxpayer with a value under VND 500,000.

c/ Accepting money, property, or other material benefits from organizations or individuals related to their work to perform or refrain from performing an act with a value under VND 500,000.

4. Demotion in Rank: Applied to tax officials who violate discipline and laws while performing duties and services, and are deemed to lack moral integrity and professional qualifications for the rank they hold. Disciplinary measures involving demotion in rank must comply with the regulations on managing civil servant ranks according to the分级管理干部的规定：||

a/ Failing to process tax registration, issue tax identification numbers, submit tax declarations, pay taxes, sell invoices, calculate stamp duty; responding to policies and systems beyond the deadline; failing to properly implement regulations on administrative enforcement procedures for tax decisions. (except in cases where there are unresolved issues requiring guidance from superiors. During the waiting period for guidance, a notification must be issued to inform taxpayers.).

b/ Extending the duration of tax inspections and audits beyond regulations, forcing inspected and audited entities to entertain or serve them, or affecting their business operations.

c/ Unilaterally setting conditions, requirements, or procedures contrary to regulations in handling administrative tax procedures: tax registration, invoice sales, tax exemption, reduction, refund, tax collection, inspection, audit, complaint, and accusation resolution.

d/ Hinting, soliciting, or demanding taxpayers to pay money or satisfy other material interests when handling administrative tax procedures, or excluding them from inspection plans.

5. Removal from Position:: Applied to officials holding leadership positions who violate regulations in tax administration or seriously violate discipline and laws to the extent that they cannot continue to fulfill their assigned roles; or failing to supervise and monitor resulting in units under their direct management committing violations in tax administration:

a/ Failing to comply with tax laws, procedures, processes, and professional methods of tax management leading to loss of state budget revenue, or infringing upon the rights and interests of tax-paying organizations, individuals, and citizens.

b/ Failing to monitor, inspect, and supervise the work results of managed officials; having weak capabilities and insufficient oversight allowing officials to violate tax administration regulations or laws.

c/ Failing to inspect and penalize violators, allowing violations to persist over time or become serious;

6. Termination of Employment: Applied to tax officials who engage in the following misconduct:

a/ Has been disciplined with one of the measures of reducing salary grade, demotion, removal from position, and reoffended or continued to violate discipline; violated the law and was sentenced by the Court to imprisonment;

b/ Committed violations in tax management as stipulated in Section II of this Regulation, which have been disciplined, or not yet reached the level for administrative disciplinary action but has been criticized, warned more than twice by the supervising agency but still reoffended;

c/ Commit the following acts

+ Collecting tax without issuing a receipt to the taxpayer, or accepting money, property, or other material benefits from organizations or individuals related to the work being handled, with a value of VND 500,000 or more.

+ Extending the time for tax inspection and audit; drafting an inspection conclusion draft with numerous figures to create conditions for intimidation, solicitation of money from enterprises or other material benefits.

+ Advising superiors to handle reductions, exemptions, refunds of taxes, and other tax violations not in accordance with regulations, causing damage to the state budget for personal gain (not reaching the level for criminal prosecution).

+ Colluding with taxpayers to violate tax laws to embezzle state tax revenue for division among themselves (not reaching the level for criminal prosecution).

+ Shielding, tolerating violations by staff members, colluding with staff members to violate tax laws, causing loss of state budget revenue.

Article 10. Other Measures of Handling

1. For acts of misappropriation of tax funds, embezzlement, receiving bribes that have not reached the level for criminal prosecution, depending on the nature and severity of the violation, administrative disciplinary actions ranging from warning, reduction of salary grade, demotion, removal from position, or dismissal will be considered and applied.

2. Tax officials assigned to handle procedures and files for tax refunds, reductions, exemptions, and tax repayment or answering policies and systems, if they fail to comply with regulations, causing damage to the state budget or infringing upon the legitimate rights and interests of organizations and individuals paying taxes, must compensate for the losses according to the law and be subject to administrative disciplinary actions ranging from warning to dismissal. If serious consequences occur, criminal responsibility will be pursued according to criminal law.

3. Violations stipulated in Article 9, if accompanied by aggravating circumstances as specified in Clause 1 of Article 11 of this Regulation, will be subject to higher-level administrative disciplinary actions. If serious consequences occur, affecting the reputation and credibility of the sector, the highest form of disciplinary action will be applied or the case file will be transferred for criminal prosecution according to the law.

If mitigating circumstances as specified in Clause 2 of Article 11 of this Regulation are present, the form of disciplinary action may be reduced. If the violation is minor (as stipulated in Clause 1, Article 9 of this Regulation) and there is a sincere attitude of repentance and remorse, disciplinary action may be waived but compensation for losses (if any) must be made.

Article 11. Aggravating and Mitigating Circumstances

1. Aggravating circumstances:

a/ Using methods to conceal the act of violation;

b/ Taking advantage of position and authority to obstruct agencies and organizations with jurisdiction in detecting and handling the act of violation;

c/ Refusing to comply with the decision on handling the act of violation issued by agencies and organizations with jurisdiction.

2. Mitigating Circumstances

a/ Voluntarily reporting the act of violation before it is discovered;

b/ Actively remedying and limiting losses caused by the act of violation;

c/ Voluntarily returning property or other material benefits and compensating for losses caused by the act of violation.

d/ Having submitted a resignation letter and received approval from the competent authority.

IV. HANDLING RESPONSIBILITY OF LEADERS IN CHARGE AND DIRECT MANAGERS

Article 12. Principles for handling responsibility of leaders and those directly responsible for units with violations in tax management

1. If a leader directly responsible for cadres, civil servants, and employees at the Tax Revenue Office commits a violation, they must be considered for disciplinary action at one level lower than that of the violator. The head such as team leaders or squad leaders (if the violation involves subordinates within their teams or squads) shall also bear joint liability; if a tax squad leader commits a violation, the deputy director in charge who is directly responsible and the director who bears joint responsibility shall be held accountable. If there is a serious violation within the jurisdiction of the Tax Revenue Office, the deputy director in charge of that area shall be held accountable, and the director shall bear joint responsibility.

2. If a cadre in any department under the Tax Bureau commits a violation, responsibility shall be assigned to the deputy head directly in charge, and the head shall bear joint responsibility. If a department leader commits a violation, the deputy bureau chief directly responsible and the bureau chief who bears joint responsibility shall be held accountable; if a Tax Revenue Office leader commits a violation, the deputy bureau chief directly responsible shall be held accountable, and the bureau chief shall bear joint responsibility.

3. If a cadre in any Division or equivalent body (hereinafter referred to collectively as Divisions) under the General Department of Taxation commits a violation, responsibility shall be assigned to the deputy head directly in charge, and the head shall bear joint responsibility (for divisions within a Division, similar measures apply: if a cadre commits a violation, the deputy head directly responsible must be considered for disciplinary action, and the head shall bear joint responsibility; if a deputy head commits a violation, the head must be considered for disciplinary action, and the deputy head of the Division directly responsible shall bear joint responsibility). If a deputy head commits a violation, the head shall be directly held accountable, and the deputy general director directly responsible shall bear joint responsibility. If a head commits a violation, the deputy general director directly responsible shall be held directly accountable, and the general director shall bear joint responsibility.

4. In cases where cadres or leaders shield, tolerate, or collude with violators, they shall be subject to disciplinary action as if they had committed the violation themselves.

Article 13. Severity of Violations in Tax Management

1. The severity of violations in tax management serves as the basis for determining the responsibility of heads and deputies of heads of agencies, organizations, and units.

2. Violations are categorized according to the following levels:

a/ Minor violations are cases where the person committing the violation in tax management has not reached the level of being criminally prosecuted or has been criminally prosecuted and sentenced to non-custodial reform for up to three years or imprisonment for up to three years;

b/ Serious violations are cases where the person committing the violation in tax management is sentenced to imprisonment from three to seven years;

c/ Very serious violations are cases where the person committing the violation in tax management is sentenced to imprisonment from seven to fifteen years;

d/ Particularly serious violations are cases where the person committing the violation in tax management is sentenced to imprisonment for fifteen years or more, life imprisonment, or death penalty.

Article 14. The forms of disciplinary measures for joint responsibility of leaders at all levels of tax agencies are as follows:

1. Reprimand

The reprimand form shall be applied in cases where the head or deputy head of the agency or unit allows serious violations in tax management to occur or multiple less serious violations in tax management to occur within the unit they manage or are responsible for.

2. Warning

The warning form shall be applied in cases where the head or deputy head of the unit allows very serious violations in tax management to occur or multiple serious violations in tax management to occur within the unit they manage or are responsible for.

3. Removal from office

The removal from office form shall be applied in cases where the head or deputy head of the unit allows particularly serious violations in tax management to occur or multiple very serious violations in tax management to occur within the unit they manage or are responsible for.

Article 15. Cases of exclusion from liability, exemption, mitigation, or aggravation of disciplinary measures for heads and deputies of heads

1. The head or deputy head of the agency or unit shall be excluded or exempted from liability in cases where they could not have known about the violation or had taken necessary measures to prevent or stop the violation in tax management; had handled strictly and reported promptly to the competent authority about the violation in tax management.

2. The head or deputy head of the agency or unit who allows a violation in tax management to occur in the agency or unit they manage or are responsible for and is subject to disciplinary action in the form of reprimand, if they voluntarily resigned before and were approved by the competent authority, shall be exempted from disciplinary action.

3. The head or deputy head of the agency or unit who allows a violation in tax management to occur in the agency or unit they manage or are responsible for shall have their disciplinary measure mitigated by one level if they fall under any of the following circumstances:

a/ They have submitted a resignation request and been approved by the competent authority;

b/ They have one of the mitigating circumstances stipulated in Clause 11 of this Regulation.

4. The head or deputy head of the agency or unit who allows a violation in tax management to occur in the agency or unit they manage or are responsible for, if they do not take necessary measures to prevent, limit, or mitigate the consequences of the violation in tax management or if they discover the violation but do not handle it strictly or report it promptly to the competent authority for handling, shall have their disciplinary measure aggravated by one level.

Article 16. Disciplinary Council

When considering disciplinary actions against tax officials, civil servants, and public officials who violate tax management regulations or laws, a Disciplinary Council must be established to examine and handle according to the provisions of the law on disciplinary actions for officials, civil servants, and public officials.

V. IMPLEMENTATION

Article 17. Responsibilities of Heads of Tax Agencies at All Levels in Preventing and Handling Violations in Tax Management:

1. Disseminating and studying this regulation to all officials and civil servants in the unit;

2. Regularly educating politically, ideologically, and morally; checking professional qualifications and awareness of officials, civil servants, and public officials to assess, classify, transfer, rotate duties, and arrange work appropriately.

3. Fully and strictly implementing the annual asset declaration system for officials, civil servants, public officials, and party members in the unit.

4. Strengthening internal inspections and audits to promptly identify, correct, and strictly handle negative behaviors, corruption, and violations in tax management.

5. Investigating and verifying complaints and denunciations and the rules governing inspection, audit, and complaint resolution in the tax sector according to the law when receiving letters or complaints about negative behaviors, corruption, and violations in tax management by officials, civil servants, and public officials.

6. Tax agencies at all levels must strengthen and maintain dialogue and online interaction with organizations and individuals paying taxes. Implementing hotlines and email boxes effectively for the General Department of Taxation, Tax Departments, and Tax Branches to allow organizations, individuals, and citizens to promptly reflect violations and negative behaviors of tax officials. At the same time, they must closely coordinate with relevant agencies in combating and preventing all violations in tax management.

7. Regularly organizing dialogues or online interactions with organizations and individuals paying taxes under the jurisdiction of lower-level tax agencies to directly grasp the violations of lower-level tax officials objectively.

8. The General Department of Taxation, Tax Departments, and Tax Branches must establish and publicly disclose hotlines and email addresses for receiving information on their websites so that all organizations, individuals paying taxes, and the public can directly reflect violations and signs of misconduct by tax officials. The heads of tax agencies at all levels are responsible for examining, handling, and strictly securing these reflected information according to the law.

Article 18. Responsibilities of tax officials, civil servants, and employees in performing their duties and public service tasks

1. Each tax official and civil servant must continuously study and train, imbibe revolutionary ethics, set an example in implementing Party policies and State laws, tax management procedures, internal regulations, rules, ten disciplinary principles of the Tax sector, and standards that need to be "built" and things that need to be "opposed" for tax officials and civil servants.

2. Each tax official and civil servant must commit to fully fulfilling their public service responsibilities with their enforcing agency, not violating the law, strictly following tax management procedures, not causing inconvenience to organizations or individuals paying taxes, or colluding with them to reduce tax obligations for personal gain; not exploiting their positions, powers, or assigned tasks to demand bribes from organizations or individuals or to satisfy other interests. If they violate these behaviors, they will face strict administrative disciplinary measures corresponding to the severity of the violation.

3. Weekly, each tax official, civil servant, and employee must report to their direct leader on the results of the assigned work. Quarterly, the heads of tax agencies at all levels must report to their superior tax agency heads on the performance of their staff's tasks within their units for monitoring and guidance.

4. Tax officials and civil servants must demonstrate a high sense of responsibility, actively combat all manifestations and violations in tax management, and always consider this as their duty, responsibility, and obligation towards the entire Tax sector's cause.

Article 19. Annually, the evaluation and review of tax agency leaders' performance at all levels must include a survey to assess their credibility at the grassroots level. In cases of sudden need to examine leadership credibility (due to issues such as management, internal unity, grassroots democracy, signs of duty violation...), the head of the agency with the appropriate authority according to the cadre management hierarchy shall organize a credibility survey of key personnel regarding leadership positions to determine whether to retain or remove leadership positions without waiting until the end of the year or the renewal period.

Article 20. Tax officials, civil servants, and employees who violate tax management regulations will be handled according to the above provisions. Additionally, if they violate general state policies and laws on marriage and family, population planning policies, social evils such as prostitution, drug addiction, gambling, drunkenness, or violate prohibitions for cadres, civil servants, and party members such as providing tax-accounting consulting services for payment, establishing or participating in managing enterprises, falsely declaring personal history, assets, certificates, or other violations of the law, they will be subject to disciplinary action according to current regulations depending on the nature and degree of the violation./.