Circular No. 29/2022/TT-BTC stipulates code numbers, professional standards, and salary grading for civil servant positions in accounting, taxation, customs, and reserve management.

 

CIRCULAR

Regulations on code numbers, professional standards, and salary grading for specialized accounting, tax, customs, and reserve civil service ranks

Pursuant to the Civil Servant Law dated November 13, 2008; the Public Servant Law dated November 15, 2010; the Law Amending and Supplementing Certain Articles of the Civil Servant Law and the Public Servant Law dated November 25, 2019;

Pursuant to Decree No. 138/2020/NĐ-CP dated November 29, 2018 of the Government on recruitment, utilization, and management of civil servants;

Based on the proposal of the Director of the Cadre and Civil Servant Department;

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary system for civil servants, public servants, and armed forces; Decree No. 17/2013/NĐ-CP dated December 19, 2013 of the Government amending and supplementing certain articles of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary system for civil servants, public servants, and armed forces;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

The phrase "or examination" is abolished pursuant to Clause 6, Article 8 of Circular No. 15/2025/TT-BVHTTDL dated November 25, 2025, of the Minister of Culture, Sports and Tourism amending and supplementing certain articles of Circulars prescribing job codes, qualification standards, and salary grades for civil servants in the heritage culture, library, grassroots cultural activities, sports, fine arts, art performance, film, and cultural propaganda sectors, which takes effect from January 15, 2026.

After receiving the unified opinion of the Ministry of Home Affairs in Circular No. 1977/BNV-CCVC dated May 13, 2022, the Minister of Finance promulgates this Circular on regulations regarding code numbers, professional standards, and salary grading for specialized accounting, tax, customs, and reserve civil service ranks.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates code numbers, professional standards, and salary grading for specialized accounting, tax, customs, and reserve civil service ranks.

Article 2. Applicability

1. Civil servants engaged in accounting work at agencies, organizations of the Communist Party of Vietnam, State, Vietnam Fatherland Front, and political social organizations at central, provincial, and district levels.

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

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

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

Article 3. Positions and code numbers of specialized accounting, tax, customs, and reserve civil service ranks

1. Positions and code numbers of specialized accounting civil service ranks include:

2. Positions and code numbers of specialized tax civil service ranks include:

3. Positions and code numbers of specialized customs civil service ranks include:

4. Positions and code numbers of specialized national reserve civil service ranks include:

Article 4. General Standards on Moral Qualities

1. Firmly grasp the Party's policies and guidelines; be loyal to the country, the Party, and the State; protect the interests of the country and the people.

2. Fully perform the duties of a civil servant as prescribed by law; strictly comply with the assignment of tasks by superiors; adhere to laws, discipline, order, and administrative regulations; set a good example in following internal rules and regulations of the agency.

3. Be dedicated, responsible, honest, truthful, impartial, and have proper conduct and cultural behavior in performing tasks and public duties, maintaining high standards in communication and serving the people.

4. Lead a healthy lifestyle, be modest, united, thrifty, upright, and impartial; not abuse public office for personal gain; not be bureaucratic, corrupt, wasteful, or negative.

5. Continuously have a sense of learning and training to improve moral qualities, competence, and capabilities.

Chapter II

DUTIES, TASKS AND PROFESSIONAL STANDARDS OF ACCOUNTING CIVIL SERVICE RANKS

Article 5. Senior Accountant (code 06.029)

1. Responsibilities

A Senior Accountant is a civil servant with the highest level of expertise in accounting, assigned to leadership positions at the Department and Bureau levels and equivalent within central ministries, agencies, and units, responsible for managing accounting work, assisting unit leaders in directing, operating, and managing the implementation of accounting procedures.

2. Tasks

a) Lead the research and development of legal documents on finance and accounting; strategic plans for developing accounting work in the industry or field.

b) Lead the coordination of related business operations among management levels within the same industry to ensure uniformity and consistency nationwide.

c) Lead the development of training materials, textbooks, and guidance for training and enhancing the cadre of civil servants engaged in accounting work.

d) Lead the organization, direction, and implementation of accounting work, and the inspection of accounting procedures.

đ) Lead the consolidation, evaluation, and analysis of financial data, drawing lessons learned, and proposing adjustment measures, amendments, or supplements to current accounting procedures; modifying and supplementing existing accounting regulations to enhance strict and effective management.

3. Professional Qualification Standards

a) Proficiently understand the Party's policies and guidelines, state laws, administrative management, administrative reform, and the government's economic and social development strategies, organizational structure of the unit, and accounting laws.

b) Understand and comply with the Accounting Law, accounting standards, state financial and accounting systems, relevant international laws concerning accounting work in the industry or field, and specific accounting regulations applicable in various industries and fields.

c) Possess the ability to propose and advise on policy formulation, lead the drafting of legislative projects, ordinances, and proposals related to accounting work, and submit them to competent authorities for review and decision.

d) Have deep and broad expertise in theoretical and practical aspects of accounting procedures, methods, and trends in domestic and international accounting and auditing practices.

đ) Possess the ability to conduct scientific research and organize the application of modern technological advancements to improve the accounting management system.

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in accounting, auditing, or finance.

b) Hold a certificate in advanced political theory or advanced political theory and administration, or have a certificate from an authorized body confirming equivalent advanced political theory qualifications.

c) Hold a certificate in knowledge and skill enhancement for state management for senior clerical positions or equivalent, or hold a master's degree in political theory and administration.

5. For civil servants applying for promotion to the position of Senior Accountant, in addition to the criteria stipulated in Clauses 3 and 4 of this Article, they must also meet the following conditions:

a) Currently holding the position of Chief Accountant and having held the position of Chief Accountant or equivalent for at least six years, including at least one continuous year (12 months) as Chief Accountant up to the deadline for submitting registration forms for the promotion examination.

b) During the period of holding the position of Chief Accountant or equivalent, they must have led or participated in the development of at least two legal documents or research topics, projects, programs at the national, ministerial, departmental, or provincial level in the field of finance and accounting, which have been issued or approved by competent authorities. Specifically:

There must be a decision from an authorized person appointing them to join the Drafting Board or Drafting Team of legal documents, or a document assigning them the task of leading or participating in the development of legal documents when it is not mandatory to establish a Drafting Board or Drafting Team according to the Law on Legal Documents.

There must be a decision from an authorized person appointing them to join the Steering Committee, Head Committee, Drafting Board, Topic, Project, Program Research Team at the national, ministerial, departmental, or provincial level, or a document assigning them the task from an authorized person.

Article 6. Chief Accountant (code 06.030)

1. Responsibilities

The Chief Accountant is a civil servant with high professional expertise in accounting at agencies and organizations at the district level or higher, performing management functions related to accounting work, assisting unit leaders in directing, managing, and overseeing accounting operations within the unit or implementing accounting work at the unit.

2. Tasks

a) Leading or participating in researching and drafting legal documents on accounting; reviewing the accounting system and accounting regulations applicable to the unit, sector, or field of state accounting;

b) Organizing the consolidation, evaluation, analysis of financial data, drawing lessons learned, and proposing adjustment measures, amendments, or supplements to accounting procedures and regulations applied, and compiling reports for submission to higher levels;

c) Organizing, directing, managing, guiding, and inspecting accounting work, and proposing measures to direct and improve to ensure unified management of accounting work within the unit, sector, or field;

d) Researching and guiding the implementation of accounting work suitable to the characteristics, actual conditions, and management requirements of localities, units, sectors, or fields;

đ) Leading or participating in building training materials and textbooks for accounting staff training;

3. Professional Qualification Standards

a) Mastering the Party's policies and guidelines, State laws, administrative management, administrative reform, and the main policies and guidelines of the sector and unit regarding the field of accounting; accounting work of the unit and relevant legal provisions on accounting;

b) Understanding and complying with the Accounting Law, accounting standards, other legal provisions on accounting, accounting principles, financial systems, statistics, and economic information related to accounting;

c) Leading or participating in perfecting institutional frameworks; leading or participating in drafting legal documents guiding implementation in the field of accounting; accounting regulations applicable in the sector or field of state accounting;

d) Mastering the accounting system of other sectors; the organizational procedures for accounting work; having the ability to manage and effectively organize and direct accounting work at the unit, sector, or field; understanding basic issues in management science, practical production, service, business, socio-economic conditions, and management activities related to the field of accounting and auditing;

đ) Organizing the implementation of operational procedures, document circulation processes, management methods, and control over accounting tasks within the unit, sector, or field;

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in accounting, auditing, or finance.

b) Holding a certificate for training in state administration knowledge and skills for chief clerical officers or equivalent, or holding a master's degree in political theory and administration;

5. For civil servants taking the examination to advance to the position of Chief Accountant, in addition to the criteria stipulated in Clauses 3 and 4 of this Article, they must also meet the following conditions:

a) Currently holding the rank of Accountant and having held the rank of Accountant or equivalent for at least nine years (excluding probationary and trial periods), including at least one continuous year (12 months) as an Accountant up to the deadline for submitting registration forms for the examination to advance to the rank;

b) During the period of holding the rank of Accountant or equivalent, participating in drafting at least one legal document or research topic, project, program from the grassroots level upwards (administrative agencies, political-social organizations, public service units including: Bureaus under General Departments; People's Committees at the district level, specialized agencies, public service units under Provincial People's Committees; People's Councils at the district level, various Committees under Provincial People's Councils) related to the field of finance and accounting, which have been issued or approved by competent authorities. Specifically:

Having a decision from a competent authority appointing participation in the Drafting Board, Drafting Team, or Editorial Team for legal document drafting, or a document assigning tasks from a competent authority in cases where it is not mandatory to establish a Drafting Board, Drafting Team, or Editorial Team according to the Law on Enacting Legal Documents;

Having a decision from a competent authority appointing participation in the Steering Committee, Head Committee, Drafting Board, Supporting Team, Editorial Team, or Compilation Team for research topics, projects, programs, or a document assigning tasks from a competent authority.

Article 7. Accountant (code 06.031)

1. Responsibilities

An accountant is a civil servant with basic professional expertise in accounting working at agencies and organizations, performing tasks of one or more accounting functions or organizing accounting work at units.

2. Tasks

a) Recording, calculating, summarizing and analyzing accounting data to serve the functions and tasks under their responsibility, for management, direction, and operation at the unit;

b) Organizing the implementation of accounting work, preparing financial reports, final accounts of state budget and other reports daily, preserving and storing accounting documents, providing information within the assigned or responsible functions and tasks;

c) Implementing financial and accounting self-inspection activities as prescribed;

d) Organizing analysis and evaluation of asset management and usage situations within the assigned or responsible functions and tasks, and proposing measures to manage and use funds or budgets economically and effectively;

đ) Participating in researching and drafting legal documents on accounting; legal documents guiding accounting procedures;

3. Professional Qualification Standards

a) Mastering and complying with legal regulations on accounting, accounting principles, financial systems, statistics, accounting standards, and related economic information;

b) Understanding specific regulations on accounting forms and methods; accounting systems applicable in the state accounting sector;

c) Knowing research methods, proposing implementation or supplementation, modification of management rules, improvement of management procedures, understanding trends in domestic and international accounting practices;

d) Knowing how to organize the implementation of activities regarding management rules, procedural operations, document circulation processes, management and operational methods for accounting tasks in the unit;

đ) Possessing the ability to absorb, grasp, and skills in using modern support tools, technical means for exchanging and utilizing accounting materials, accounting information, accounting software, electronic vouchers, and electronic transactions;

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in accounting, auditing, or finance.

b) Holding a certificate for enhancing knowledge and skills in state administration for clerical staff and equivalent positions;

5. For civil servants taking the examination to upgrade to the accountant rank, in addition to the criteria stipulated in Clause 3 and Clause 4 of this Article, they must be holding the intermediate accountant rank and have held the intermediate accountant rank or equivalent for at least three years (excluding probationary and trial periods), including at least one continuous year (12 months) as an intermediate accountant up to the deadline for submitting registration forms for the upgraded rank examination.

Article 8. Intermediate Accountant (code 06.032)

1. Responsibilities

An intermediate accountant is a civil servant executing specialized professional tasks in accounting at grassroots accounting units in agencies and organizations, performing accounting tasks at units with small volumes of accounting work, not generating many accounting transactions or a part of the accounting function at accounting units.

2. Tasks

a) Collecting, checking, processing vouchers, classifying vouchers, and determining accounting entries for economic transactions occurring within the assigned accounting function;

b) Opening, recording, and closing accounting books within the assigned or responsible functions and tasks;

c) Preparing financial statements, final accounts of the state budget, and other reports daily or periodically according to the assigned accounting tasks, being responsible for the accuracy and truthfulness of the reported figures;

d) Preparing data for inventory, participating in inventory, guiding the recording of inventory forms and calculations to determine inventory results within the scope of responsibility;

đ) Analyzing and evaluating the situation of asset management and usage within the assigned or responsible functions and tasks;

3. Professional Qualification Standards

a) Understanding accounting systems and regulations in sectors and fields; specific regulations on accounting forms and methods applied in the unit and sector;

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

c) Understanding basic principles of procedural operations, voucher circulation processes within the unit;

d) Possessing the ability to absorb and grasp necessary skills such as computer usage, accounting software, electronic vouchers; having the ability to participate in implementation according to superior directives;

e) Proficiently using office equipment and other facilities serving work requirements.

4. Educational and Training Standards

Hold a college degree or higher in accounting, auditing, finance;

5. For civil servants currently holding the inspector rank (code 07.047), bank cashier rank (code 06.034), agency cashier rank (code 06.035) who are taking the examination to upgrade to the intermediate accountant rank, they must have held the inspector rank, bank cashier rank, agency cashier rank, and equivalent for at least three years (excluding probationary and trial periods). In cases of equivalent time, the inspector rank, bank cashier rank, agency cashier rank must be held for at least one year (12 months) up to the deadline for submitting registration forms for the upgraded rank examination.

Chapter III

DUTIES, TASKS AND SPECIALIZED QUALIFICATIONS OF TAX SPECIALIST RANKS

Article 9. Senior Tax Inspector (code number 06.036)

1. Responsibilities

The Senior Tax Inspector is the highest level civil servant with specialized expertise in the tax field, assigned to leadership positions at the General Department level, Department, Bureau, and equivalent levels, and provincial tax bureau leadership positions responsible for advising on state management tasks related to taxes at the General Department of Taxation and provincial tax bureaus, and performing complex tax operations within a province, multiple provinces, or nationwide.

2. Tasks

a) Lead the development of strategies for industry growth; research and propose policies and measures for tax management that align with industry development strategies and local economic development strategies;

b) Propose guidelines for tax policy formulation and revenue collection solutions to fulfill state management functions over domestic revenues within their jurisdiction;

c) Lead the research and participate in drafting legal documents concerning taxes; procedures and regulations for tax management operations;

d) Lead the proposal for amendments, supplements, and adjustments to systems, policies, and regulations within each area of tax management.

3. Professional Qualification Standards

a) Proficiently understand the strategic direction, policies, and laws of the Party and State related to tax work, national and local socio-economic development plans and international integration; Understand the financial sector's development strategy, administrative reform, and modernization strategy;

b) Have a deep understanding of the Law on Tax Administration, tax laws, financial laws, accounting laws, and other administrative laws relevant to tax management tasks and functions;

c) Possess the ability to propose and advise on policy formulation, lead the drafting of draft laws, ordinances, and projects in the tax field; have the ability to conduct scientific research and organize the application of advanced technology to improve the tax management system;

d) Possess the ability to synthesize, analyze, organize, direct, and guide tax management; have the ability to forecast tax revenue sources and other revenue sources under their assigned management;

e) Possess skills in gathering and processing sensitive information; financial analysis skills for large and complex companies; management and conflict resolution skills; document drafting skills; report writing and work evaluation skills, and forecasting skills for tasks within the management domain;

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in a relevant field that meets the job requirements;

b) Hold a certificate in advanced political theory or advanced political theory and administration, or have a certificate from an authorized body confirming equivalent advanced political theory qualifications.

c) Hold a certificate in knowledge and skill enhancement for state management for senior clerical positions or equivalent, or hold a master's degree in political theory and administration.

5. For civil servants participating in the senior tax inspector promotion examination, in addition to the criteria stipulated in Clause 3 and Clause 4 of this Article, they must also meet the following conditions:

a) Currently holding the position of Principal Tax Inspector and having held the position of Principal Tax Inspector or equivalent for at least six years, including at least one continuous year (12 months) as a Principal Tax Inspector up to the deadline for submitting registration forms for the promotion examination;

b) During the period of holding the position of Principal Tax Inspector or equivalent, they must have led or participated in drafting at least two (2) legal normative documents or research topics, projects, programs at the national, ministerial, departmental, or provincial level in the fields of finance and taxation, which have been issued or approved by competent authorities. Specifically:

There must be a decision from the authorized person assigning participation in the Drafting Board or Drafting Team of legal normative documents, or a document assigning the responsibility to lead the drafting from the authorized person in cases where it is not mandatory to establish a Drafting Board or Drafting Team according to the Law on Enacting Legal Normative Documents.

There must be a decision from an authorized person appointing them to join the Steering Committee, Head Committee, Drafting Board, Topic, Project, Program Research Team at the national, ministerial, departmental, or provincial level, or a document assigning them the task from an authorized person.

Article 10. Principal Tax Inspector (code number 06.037)

1. Responsibilities

A Principal Tax Inspector is a civil servant with high professional expertise in the tax sector, assisting the leadership in organizing tax management or directly implementing tax business procedures according to the functions assigned at units within the tax sector.

2. Tasks

a) Leading or participating in building tax collection plans, tax debt collection, tax enforcement, and other collections according to the functional business tasks; organizing the tax collection management process; directly handling cases with complex circumstances;

b) Summarizing and evaluating tax management work; participating in building management regulations, business procedures, and related documents; proposing amendments and supplements to management regulations and tax collection procedures suitable for actual conditions;

c) Leading or participating in compiling tax management business materials and textbooks; participating in teaching tax business training courses for tax civil servants and officials;

d) Leading or participating in building research topics, projects, and applications used in the work of the sector; leading or participating in organizing the application of scientific and technological advancements into the field of tax management;

e) Participating in organizing the enforcement of administrative decisions in tax matters within the authority and current regulations.

3. Professional Competence Standards

a) Having a deep understanding of the Law on Tax Administration and other relevant legal documents concerning tax management work; mastering basic issues regarding corporate accounting, tax accounting, financial analysis of enterprises, and the results of production and business service activities of taxpayers;

b) Understanding policies and systems, economic and social situations both domestically and internationally, and at the localities where they work; being familiar with information related to tax management in countries in the region and worldwide;

c) Possessing specialized knowledge in tax business theory and practice, ensuring effective performance of tax management tasks; having skills in drafting guidance documents for tax business;

d) Having skills in collecting and processing information according to management tasks; having the ability to manage and organize tax management work effectively at units, sectors, and fields;

e) Organizing the implementation of systems, policies, and state management regulations in the tax field;

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in a relevant field that meets the job requirements;

b) Holding a certificate for training in state administration knowledge and skills for chief clerical officers or equivalent, or holding a master's degree in political theory and administration;

5. For civil servants applying for promotion to the position of Principal Tax Inspector, in addition to the standards stipulated in Clause 3 and Clause 4 of this Article, they must also meet the following conditions:

a) Currently holding the rank of Tax Inspector and having held the rank of Tax Inspector or equivalent for at least nine years (excluding probation and trial periods), including at least one continuous year (12 months) as a Tax Inspector up to the deadline for submitting registration forms for the promotion examination;

b) During the period of holding the rank of Tax Inspector or equivalent, having participated in building at least one legal normative document or research topic, project, program from the grassroots level upwards (administrative agencies, public institutions at the equivalent level of Bureaus under General Departments under Ministries and above, including: Bureaus, subordinate public institutions under General Departments; People's Committees at the district level, specialized agencies, subordinate public institutions under Provincial and Municipal People's Committees; People's Councils at the district level, various Committees under Provincial and Municipal People's Councils) in the finance and tax field that has been issued or accepted by the competent authority. Specifically:

There is a decision by the authorized person assigning participation in the Drafting Board, Drafting Team, or Editing Team for building legal normative documents, or there is a document assigning tasks by the authorized person for cases not required to establish a Drafting Board, Drafting Team, or Editing Team according to the Law on Issuing Legal Normative Documents.

Having a decision from a competent authority appointing participation in the Steering Committee, Head Committee, Drafting Board, Supporting Team, Editorial Team, or Compilation Team for research topics, projects, programs, or a document assigning tasks from a competent authority.

Article 11. Tax Inspector (code 06.038)

1. Responsibilities

A tax inspector is a civil servant with basic professional expertise in the tax sector; directly performing tasks related to tax administration operations.

2. Tasks

a) Participate in building specific regulations to implement tax collection management tasks; develop tax revenue plans and other revenues, tax arrears recovery, tax enforcement, and monthly, quarterly, and annual work plans according to assigned tasks;

b) Implementation:

- Guide and accept tax registration, tax declaration, tax payment, tax exemption, tax reduction, tax debt cancellation, fine cancellation, and tax refund procedures;

- Monitor and urge taxpayers to timely and fully pay taxes and other revenues into the State Treasury;

- Participate in managing taxpayer information according to assigned tasks;

- Be well-informed about the operational status and results of production, business, and service activities, as well as the compliance with tax laws of taxpayers within the scope of management, to implement effective management measures;

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

- Propose and concretize tax policies and laws to suit 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) Carry out inspections of tasks within the management operation and handle them according to legal provisions;

đ) Adhere to professional guidance from higher-ranking specialized civil servants and provide professional guidance to lower-ranking specialized civil servants;

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

3. Professional Qualification Standards

a) Master legal provisions, systems, and policies related to the tax field and the procedural operations of tax management relevant to assigned tasks;

b) Understand fundamental issues regarding government administrative reform programs and tax sector development strategies, and related economic and financial policies;

c) Be familiar with the process of developing plans, decisions, and have knowledge in the assigned field; possess skills in drafting documents and presenting issues for research and advisory purposes; be proficient in using computers, tax management software, and other tools;

d) Master fundamental issues concerning enterprise accounting, tax accounting, financial analysis of enterprises, and the outcomes of production, business, and service activities of taxpayers to enhance tax management effectiveness;

đ) Have specialized professional knowledge and skills to ensure high-efficiency tax management tasks; possess skills in planning and organizing assigned work; drafting tax-related procedural documents; analyzing, synthesizing, evaluating, and inspecting assigned tasks; and reading and analyzing corporate financial reports;

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in a relevant field that meets the job requirements;

b) Holding a certificate for enhancing knowledge and skills in state administration for clerical staff and equivalent positions;

5. For civil servants participating in the examination to advance to the rank of tax inspector, in addition to the criteria stipulated in Clauses 3 and 4 of this Article, they must currently hold the rank of intermediate-level tax inspector and have held that rank or equivalent for at least three years (excluding probationary and trial periods), including at least one continuous year (12 months) as an intermediate-level tax inspector up to the deadline for submitting examination registration applications.

Article 12. Intermediate Tax Inspector (code 06.039)

1. Responsibilities

An intermediate tax inspector is a civil servant who performs specialized tasks of the tax sector; directly implements part of the professional duties in tax management work at the unit.

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 tax registration procedures, issuance of taxpayer identification numbers, tax declaration, tax payment, tax exemption, tax reduction, debt cancellation, refund, and other collections;

- Receive tax declarations, check tax calculation bases, compare and officially comment on the tax declaration of taxpayers within the management field;

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

- Evaluate the results of production, business, and service activities of taxpayers under management, and price and product consumption fluctuations related to tax declaration and payment, and tax arrears;

- Manage taxpayer information for use in work or provide it to colleagues when necessary;

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

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

đ) Report promptly on complex developments in tax collection, tax arrears collection, and other collections from taxpayers under management to competent authorities for guidance, control, and handling according to tax laws;

3. Professional Qualification Standards

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

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

c) Understand basic issues of socio-economic conditions and price fluctuations affecting production, business, and service activities of managed taxpayers;

d) Have professional qualifications in tax management to ensure effective task performance; possess planning and inspection skills; coordination in work; ability to read, draft administrative documents, and synthesize, analyze, and evaluate assigned management tasks;

e) Proficiently using office equipment and other facilities serving work requirements.

4. Educational and Training Standards

Hold a college degree or higher in a relevant field that meets job requirements.

5. For civil servants participating in the intermediate tax inspector promotion examination, in addition to the criteria stipulated in Clause 3 and Clause 4 of this Article, they must currently hold the rank of tax clerk and have held the tax clerk rank or equivalent for at least three years (excluding probation and trial periods), including at least one continuous year (12 months) as a tax clerk up to the deadline for submitting application forms for the promotion examination.

Article 13. Tax Clerk (code 06.040)

1. Responsibilities

A tax clerk is a civil servant who performs simple specialized tasks of the tax sector; directly implements part of the professional duties in tax management work according to the division of labor by the unit.

2. Tasks

a) Participate in building monthly, quarterly, and annual work plans, and tax collection plans and other collections of the unit within the management field assigned;

b) Organize the implementation of tasks:

- Identify taxpayers within the management scope to apply appropriate management measures according to tax laws;

- Guide taxpayers to perform tax registration, tax declaration, issuance of taxpayer identification numbers, tax payment, tax exemption, tax reduction, debt cancellation, and explain tax policies within the management scope;

- Receive tax registration and declaration forms, check the accuracy of tax calculation bases, and officially comment on taxpayers' tax declarations;

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

- Monitor and urge taxpayers to timely pay the full 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 according to current regulations;

đ) Be subject to professional guidance and management by higher-ranking specialized civil servants and superiors;

3. Professional Qualification Standards

a) Understand socio-economic conditions in the management area to implement effectively;

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

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 principles and methods of establishing and managing tax ledgers;

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

g) Possess planning and work evaluation skills;

4. Educational and Training Standards

Hold a secondary vocational school degree or higher in a relevant field that meets job requirements.

Chapter IV

DUTIES, TASKS, AND SPECIALIZATION CRITERIA FOR RANKS OF CUSTOMS SPECIALIST CIVIL SERVANTS

Article 14. Senior Customs Inspector (code 08.049)

1. Responsibilities

The Senior Customs Inspector is the highest level civil servant with specialized expertise in customs affairs, appointed to leadership positions at the General Department, Department, Bureau levels, and equivalent positions, including leading provincial and city customs bureaus to assist in implementing directives, organizing and directly enforcing customs laws as stipulated in the Customs Law on a large scale and with high complexity, conducted across provinces or nationwide.

2. Tasks

a) Organizing the state management tasks for objects with complex scales and natures, involving multiple sectors and fields related to economics, society, security, and foreign relations.

b) Taking the lead in proposing amendments, supplements, and adjustments to customs-related systems, policies, and regulations.

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

d) Taking the lead in preparing summaries of domestic customs operations and exchanging customs operations with countries, international organizations, and regional entities that have cooperative relationships with Vietnam in customs matters.

đ) Taking the lead in researching and drafting legal regulatory documents on customs; organizing the development, supplementation, and amendment of customs management regulations and procedures; compiling training materials and courses on customs operations, and organizing professional training for customs civil servants and officials.

3. Professional Qualification Standards

a) Proficiently understanding the Party's guidelines, policies, economic and financial laws, and state policies and systems related to customs work and international laws relevant to customs operations.

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

c) Having the ability to research, analyze, synthesize, evaluate, and forecast situations regarding state management in customs affairs, while proposing the establishment, supplementation, and amendment of customs management regulations and procedures in line with the strategic development direction of the customs sector.

d) Having the ability to propose and advise on policy formulation, taking the lead in drafting laws, ordinances, projects related to the customs field to be submitted to competent authorities for consideration and decision.

đ) Having scientific research capabilities; having the ability to organize and direct the application of scientific and technological advancements to improve and enhance quality and effectiveness in the customs field.

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in a relevant field that meets the job requirements;

b) Hold a certificate in advanced political theory or advanced political theory and administration, or have a certificate from an authorized body confirming equivalent advanced political theory qualifications.

c) Hold a certificate in knowledge and skill enhancement for state management for senior clerical positions or equivalent, or hold a master's degree in political theory and administration.

5. For civil servants participating in the examination to upgrade to the position of Senior Customs Inspector, in addition to meeting the criteria specified in Clause 3 and Clause 4 of this Article, they must also satisfy the following conditions:

a) Currently holding the position of Principal Customs Inspector and having held the position of Principal Customs Inspector or equivalent for at least six years, including a minimum of one continuous year (12 months) as a Principal Customs Inspector up to the deadline for submitting registration forms for the upgrading examination.

b) During the period of holding the position of Principal Customs Inspector or equivalent, they must have led or participated in drafting at least two (2) legal regulatory documents or research topics, projects, programs at the national, ministerial, departmental, or provincial level in the fields of finance and customs, which have been issued or approved by competent authorities. Specifically:

There must be a decision from the authorized person assigning participation in the Drafting Board or Drafting Team of legal normative documents, or a document assigning the responsibility to lead the drafting from the authorized person in cases where it is not mandatory to establish a Drafting Board or Drafting Team according to the Law on Enacting Legal Normative Documents.

There must be a decision from an authorized person appointing them to join the Steering Committee, Head Committee, Drafting Board, Topic, Project, Program Research Team at the national, ministerial, departmental, or provincial level, or a document assigning them the task from an authorized person.

Article 15. Senior Customs Inspector (code 08.050)

1. Responsibilities

The Senior Customs Inspector is a civil servant with high professional expertise in the customs sector at the level of Customs Branch and equivalent or higher, assisting leadership in organizing and enforcing customs laws as stipulated in the Customs Law within units in the Customs sector.

2. Tasks

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

b) Summarizing and evaluating business operations while proposing amendments and supplements to management regulations and business procedures in accordance with actual conditions;

c) Participating in drafting management regulations, business procedures, and related documents and provisions;

d) Leading or participating in compiling business training materials and curricula for the customs sector, and participating in teaching business training courses for customs civil servants and officials;

đ) Leading or participating in developing research topics, projects, and programs applied to work in the sector; leading or participating in organizing the application of scientific and technological advancements in the customs business field.

3. Professional Qualification Standards

a) Proficiently understanding the Party's policies and State laws related to customs work; familiar with the Government's administrative reform program and the Ministry of Finance's program;

b) Proficiently understanding the principles, systems, management regulations, and business procedures of customs, and having the ability to organize the implementation of specialized customs business procedures;

c) Leading and organizing the development and improvement of institutional frameworks; leading the drafting of regulatory documents guiding implementation; developing projects and programs for customs business;

d) Having the ability to study, synthesize, propose the development, supplementation, and amendment of certain management regulations and business procedures of customs;

Having skills in collecting and processing information; having the ability to manage and direct operations in the customs sector;

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in a relevant field that meets the job requirements;

b) Holding a certificate for training in state administration knowledge and skills for chief clerical officers or equivalent, or holding a master's degree in political theory and administration;

5. For civil servants applying to advance to the position of Senior Customs Inspector, in addition to the criteria specified in Clause 3 and Clause 4 of this Article, they must also meet the following conditions:

a) Currently holding the rank of Customs Inspector and having held the rank of Customs Inspector or equivalent for at least nine years (excluding probationary and trial periods), including at least one continuous year (12 months) in the rank of Customs Inspector up to the deadline for submitting registration forms for the advancement examination.

b) During the period of holding the rank of Customs Inspector or equivalent, they have participated in drafting at least one regulatory document or research topic, project, or program at the grassroots level or above (administrative agencies, public service units equivalent to the Bureau level under the General Department under the Ministry, including: Bureaus, subordinate public service units of the General Department; People's Committees at the district level, specialized agencies, subordinate public service units of the People's Committees of provinces and cities; People's Councils at the district level, committees under the People's Councils of provinces and cities) in the fields of finance and customs that have been promulgated or accepted by competent authorities. Specifically:

There is a decision by the authorized person assigning participation in the Drafting Board, Drafting Team, or Editing Team for building legal normative documents, or there is a document assigning tasks by the authorized person for cases not required to establish a Drafting Board, Drafting Team, or Editing Team according to the Law on Issuing Legal Normative Documents.

Having a decision from a competent authority appointing participation in the Steering Committee, Head Committee, Drafting Board, Supporting Team, Editorial Team, or Compilation Team for research topics, projects, programs, or a document assigning tasks from a competent authority.

Article 16. Customs Inspector (code 08.051)

1. Responsibilities

A customs inspector is a civil servant with basic professional expertise in the customs sector, directly performing tasks specified in management regulations and customs procedures according to the assignment of 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 and process information in combating smuggling and illegal transportation of goods across borders;

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

3. Professional Qualification Standards

a) Be thoroughly familiar with the Party's policies and the State's laws regarding customs work; be aware of the government's administrative reform program and that of the finance sector;

b) Master and flexibly apply 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 using support tools and technical equipment provided;

d) Have basic computer technology skills and be able to use foreign languages or ethnic minority languages as required for positions in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor's degree or higher in a relevant field that meets the job requirements;

b) Holding a certificate for enhancing knowledge and skills in state administration for clerical staff and equivalent positions;

5. For civil servants participating in the examination to upgrade to the position of customs inspector, in addition to the criteria stipulated in Clause 3 and Clause 4 of this Article, they must currently hold the rank of Intermediate Customs Inspector and have held the rank of Intermediate Customs Inspector or equivalent for at least three years (excluding probationary and trial periods), including at least one continuous year (12 months) holding the rank of Intermediate Customs Inspector up to the deadline for submitting registration forms for the upgrading examination.

Article 17. Intermediate Customs Inspector (code 08.052)

1. Responsibilities

An intermediate customs inspector is a civil servant executing specialized professional tasks in the customs sector, directly assigned by leadership to perform certain duties within the customs operational field.

2. Tasks

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

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

3. Professional Qualification Standards

a) Be familiar with the Party's policies and the State's laws concerning customs work; understand administrative procedures and the government's administrative reform program;

b) Be proficient in customs procedures within the scope of assigned tasks;

c) Possess the ability to absorb and grasp necessary skills for work: using support tools and technical equipment provided;

d) Proficiently use office equipment and other tools necessary for task requirements.

4. Educational and Training Standards

Hold a college degree or higher in a relevant field that meets job requirements.

5. For civil servants participating in the examination to upgrade to the position of intermediate customs inspector, in addition to the criteria stipulated in Clause 3 and Clause 4 of this Article, they must currently hold the rank of Customs Officer and have held the rank of Customs Officer or equivalent for at least three years (excluding probationary and trial periods), including at least one continuous year (12 months) holding the rank of Customs Officer up to the deadline for submitting registration forms for the upgrading examination.

Article 18. Customs officers (code 08.053)

1. Responsibilities

Customs officers are administrative officials at grassroots customs units who directly perform specific tasks assigned by leadership within their customs expertise.

2. Tasks

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

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

3. Professional Qualification Standards

a) Understand customs business procedures and regulations related to assigned tasks. Strictly follow superior instructions regarding business procedures and task assignments.

b) Possess the ability to handle some simple areas of customs business work assigned.

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

4. Educational and Training Standards

Hold a secondary vocational school degree or higher in a relevant field that meets job requirements.

Chapter V

RESPONSIBILITIES, TASKS AND PROFESSIONAL STANDARDS OF NATIONAL RESERVE SPECIALIST RANKS

Article 19. Chief Storage Technicians (code 19.220)

1. Responsibilities

Chief Storage Technicians are high-level administrative officials with specialized knowledge in national reserves; assist leadership in organizing the implementation of laws on quality management and storage of national reserve goods, economic and technical standards for national reserve goods; deploy preservation techniques and technologies to ensure the safety and quality of national reserve goods managed by the unit.

2. Tasks

a) Organize the implementation of technical standards, regulations, technical procedures, quality management systems, storage management, economic and technical standards for national reserve goods; directly handle complex technical cases and personally take responsibility for quality indicators of national reserve goods they inspect, monitor, and manage equipment.

b) Participate in compiling, evaluating business operations, proposing the development, amendment, and supplementation of technical procedures, management systems, technical standards, and economic and technical standards for national reserve goods.

c) Lead or participate in developing research topics, projects applied to work; lead or participate in researching, proposing new preservation techniques and technologies to ensure the safety and quality of national reserve goods.

d) Develop plans and implement preservation and quality management operations for national reserve goods of State Reserve Branches before entry into and exit from warehouses and during storage periods as prescribed.

đ) Lead or participate in compiling vocational materials and textbooks for the reserve sector; participate in teaching vocational training courses for administrative officials and civil servants.

3. Professional Qualification Standards

a) Master the Party's policies and state laws related to national reserve work; understand the government's administrative reform program, the Ministry of Finance's and the National Reserve Sector's strategic development programs.

b) Master the principles, systems, standards, technical standards, economic and technical standards, quality management systems, and storage management systems for national reserve goods in specialized fields.

c) Have deep expertise in national reserve goods preservation operations; have skills in drafting regulatory documents, developing research topics, projects, and programs in the national reserve sector.

d) Have the ability to organize guidance and implementation of state management systems and policies in the national reserve sector; organize coordination, inspection, and evaluation of policy implementation in the national reserve sector.

đ) Have the ability to research, compile, propose the development, supplementation, and amendment of certain technical procedures, quality management systems, and storage management systems for national reserve goods economic and technical standards.

e) Have basic skills in using information technology and be able to use foreign languages or ethnic minority languages as required by the job position for civil servants working in areas with ethnic minorities.

4. Educational and Training Standards

a) Hold a bachelor’s degree or higher in a relevant technical field that meets job requirements.

b) Holding a certificate for training in state administration knowledge and skills for chief clerical officers or equivalent, or holding a master's degree in political theory and administration;

5. For administrative officials participating in the promotion examination for Chief Storage Technician, in addition to the criteria stipulated in Clause 3 and Clause 4 of this Article, they must also meet the following conditions:

a) Currently hold the rank of Storage Technician and have held the rank of Storage Technician or equivalent for at least nine years (excluding probationary and trial periods), including at least one continuous year (12 months) as a Storage Technician up to the deadline for submitting registration forms for the promotion examination.

b) During the period holding the rank of Storage Technician or equivalent, have participated in developing at least one regulatory document or research topic, project, or scientific program at the grassroots level or above (administrative agencies, public institutions equivalent to the Bureau level under the General Department of the Ministry, having separate seals and accounts, allocated funds by competent authorities for implementing research topics, projects, and programs include: Bureaus under the General Department; People's Committees at the district level, specialized agencies, public institutions under the People's Committees of provinces and cities; People's Councils at the district level, various committees under the People's Councils of provinces and cities) in the financial and state reserve sectors, which have been issued or accepted by competent authorities. Specifically:

There is a decision by the authorized person assigning participation in the Drafting Board, Drafting Team, or Editing Team for regulatory document development, or a document assigning tasks by the authorized person for cases not required to establish a Drafting Board, Drafting Team, or Editing Team according to the Law on Regulatory Document Issuance.

Having a decision from a competent authority appointing participation in the Steering Committee, Head Committee, Drafting Board, Supporting Team, Editorial Team, or Compilation Team for research topics, projects, programs, or a document assigning tasks from a competent authority.

Article 20. Warehouse Technician (code number 19.221)

1. Responsibilities

A Warehouse Technician is a civil servant with basic professional expertise in the national reserve sector; directly performing tasks as specified in technical standards, procedures, and quality management regulations for the storage of national reserves; implementing technical measures and technologies to ensure the safety and quality of national reserve goods according to the division of labor by leadership.

2. Tasks

a) Implementing technical storage regulations, economic and technical norms for national reserve goods as assigned by unit leadership;

b) Conducting inspections on the storage work of national reserve goods at units within the scope of management as stipulated by the State;

c) Performing testing, analysis, and data management for quality standards of national reserve goods before entry and exit from warehouses and during storage, as prescribed;

d) Participating in researching technical solutions and technologies to continuously improve the efficiency of national reserve goods storage; participating in research or development of technical standards and economic and technical norms for national reserve goods;

đ) Determining quality indicators for national reserve goods directly inspected and monitored, and equipment directly managed.

3. Professional Qualification Standards

a) Proficiently understanding the Party's policies, legal provisions, and related systems and policies concerning national reserve work; fundamental issues regarding the Government's administrative reform program; finance sector and its development strategy, and the national reserve sector's development strategy;

b) Proficiently understanding and applying principles, systems, technical procedures, quality management regulations, and storage management regulations for national reserve goods;

c) Using assigned technical equipment and performing tasks related to testing, analysis, processing, and managing quality standards and economic and technical norms for national reserve goods during entry, exit, and storage as prescribed;

d) Possessing the ability to research and propose solutions related to procedures, regulations, and storage technology for national reserve goods;

đ) Having basic computer skills and being able to use foreign languages or ethnic minority languages for civil servants working in areas with ethnic minorities, as required by their job positions.

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant engineering field that meets the requirements of the job position;

b) Holding a certificate for enhancing knowledge and skills in state administration for clerical staff and equivalent positions;

5. For civil servants taking the examination to advance to the rank of Warehouse Technician, in addition to the criteria specified in Clause 3 and Clause 4 of this Article, they must currently hold the rank of Intermediate Warehouse Technician and have held the Intermediate Warehouse Technician rank or equivalent for at least three years (excluding probationary and trial periods), including at least one continuous year (12 months) as an Intermediate Warehouse Technician up to the deadline for submitting registration forms for the advancement examination.

Article 21. Intermediate Warehouse Technician (code number 19.222)

1. Responsibilities

An Intermediate Warehouse Technician is a civil servant executing specialized professional tasks in the national reserve sector, directly assigned by leadership to perform certain tasks in the fields of quality management, storage, and economic and technical norm management for national reserve goods according to prescribed technical procedures.

2. Tasks

a) Directly performing technical operations and inspecting warehouse preparation, transportation equipment, and inspection devices to serve the entry and exit of national reserve goods, as assigned by leadership;

b) Directly conducting inspections and supervising the quality of national reserve goods before entry and exit from warehouses to ensure compliance with technical quality standards; directly sampling, analyzing samples, preparing technical reports, and reporting according to regulations;

c) Directly inspecting, supervising, and guiding the storage and monitoring of the quality of national reserve goods at the National Reserve Administration Branch; instructing warehouse keepers on record-keeping for storage; reporting and proposing timely solutions for incidents occurring during storage;

d) Determining quality indicators for national reserve goods directly inspected and monitored, and equipment directly managed.

3. Professional Qualification Standards

a) Understanding fundamental issues related to laws, systems, and policies concerning national reserve work, administrative reform programs, and the development strategy of the national reserve sector;

b) Proficiently understanding the sequence, procedures, and technical operation processes in the fields of quality management, storage, and economic and technical norm management for national reserve goods;

c) Possessing the ability to perform quality inspection, supervision, and monitoring of national reserve goods; handling some common occurrences during storage that affect the quality of goods;

d) Possessing the ability to skillfully operate technical equipment, office equipment, and other equipment serving the needs of the job.

4. Regarding educational qualifications and training standards

Holding a college degree or higher in a relevant engineering field that meets the requirements of the job position.

Article 22. Warehouse Manager (code number 19.223)

1. Responsibilities

The Warehouse Manager is a civil servant performing specialized professional duties in the national reserve sector, directly implementing storage procedures and techniques to maintain and preserve national reserve goods; responsible for the quantity and quality of national reserve goods under their management.

2. Tasks

a) Implement warehouse preparation work and necessary tools and means before storing goods according to regulations;

b) Directly carry out initial inspection when receiving and delivering goods into and out of the warehouse according to quality standards; correct quantities based on import and export documents and prescribed procedures;

c) Regularly and periodically implement preservation according to technical storage procedures. During the preservation process, if there are unusual incidents or phenomena that affect the quality of goods, they must proactively handle them and report to superiors for timely resolution;

d) Establish initial record documents, update tracking logs for each warehouse or storage area;

đ) Manage and monitor all national reserve goods, assets, and equipment directly assigned for management.

3. Professional Qualification Standards

a) Understanding fundamental issues related to laws, systems, and policies concerning national reserve work, administrative reform programs, and the development strategy of the national reserve sector;

b) Be proficient in operational rules and procedures in the work of maintaining and preserving national reserve goods; identify, inspect, and determine the types of imported and exported goods according to standards, quality, and quantities as prescribed;

c) Be proficient and skilled in using technical devices and measuring instruments serving the processes of receiving, delivering, and preserving national reserve goods;

d) Have the ability to establish records, clearly and coherently document entries and exits of national reserve goods according to state regulations;

e) Proficiently using office equipment and other facilities serving work requirements.

4. Professional Qualifications and Training Standards

Hold a college degree or higher in economics or engineering fields suitable for job requirements.

5. For civil servants taking the examination to advance to the position of Warehouse Manager, in addition to the criteria stipulated in Clause 3 and Clause 4 of this Article, they must currently hold the rank of Warehouse Guard and have at least three years (excluding probation and trial periods) in the rank of Warehouse Guard or equivalent, with at least one continuous year (12 months) in the rank of Warehouse Guard up to the deadline for submitting registration forms for the advancement examination.

Article 23. Warehouse Guard (code number 19.224)

1. Responsibilities

The Warehouse Guard is an administrative staff member at State-owned Reserve Branches, performing patrol and guard duties, protecting within the national reserve warehouse area, and ensuring the safety of national reserve goods according to regulations.

2. Tasks

a) Monitor activities of goods entry and exit; guide, inspect people and vehicles entering and exiting the warehouse area according to regulations (check documents, import and export receipts, and record in tracking logs);

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

c) Prepare reports, organize 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 developing fire prevention, firefighting, flood, and storm prevention plans in the managed warehouse area. Coordinate with local police, nearby agencies, and related individuals to implement these plans according to regulations;

đ) Maintain confidentiality and strictly adhere to asset and goods preservation secrecy regulations.

3. Professional Qualification Standards

a) Possess the capability to accurately perform monitoring functions for goods entry and exit operations according to agency and state regulations;

b) Have the ability to clearly and accurately record entries and exits of people and vehicles in tracking logs;

c) Be proficient in using firefighting and storm prevention equipment provided.

4. Educational and Training Standards

a) Hold a high school diploma or higher;

b) Hold a certificate in fire prevention and firefighting training.

Chapter VI

IMPLEMENTING PROVISIONS

Article 24. Classification of salaries for specialized civil servant ranks in accounting, taxation, customs, and reserve

1. The specialized civil servant ranks in accounting, taxation, customs, and reserve specified in this Circular shall apply the Table of Salaries for Professional and Vocational Staff of State Agencies (Table 2) issued together with Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on salary system for cadres, civil servants, public officials, and armed forces personnel, and amended by Decree No. 17/2013/ND-CP dated February 19, 2013 of the Government as follows:

a) The Senior Tax Inspector rank (code 06.036), Senior Customs Inspector rank (code 08.049) shall apply the Civil Servant Salary Coefficient Group A3, Class 1 (A3.1), from coefficient 6.20 to coefficient 8.00.

The Senior Accountant rank (code 06.029) shall apply the Civil Servant Salary Coefficient Group A3, Class 2 (A3.2), from coefficient 5.75 to coefficient 7.55;

b) The Principal Tax Inspector rank (code 06.037), Principal Customs Inspector rank (code 08.050), Principal Technical Storage Inspector rank (code 19.220) shall apply the Civil Servant Salary Coefficient Group A2, Class 1 (A2.1), from coefficient 4.40 to coefficient 6.78.

The Principal Accountant rank (code 06.030) shall apply the Civil Servant Salary Coefficient Group A2, Class 2 (A2.2), from coefficient 4.00 to 6.38;

c) The Accountant rank (code 06.031), Tax Inspector rank (code 06.038), Customs Inspector rank (code 08.051), Technical Storage Inspector rank (code 19.221) shall apply the Civil Servant Salary Coefficient Group A1, from coefficient 2.34 to coefficient 4.98;

d) The Intermediate Accountant rank (code 06.032), Intermediate Tax Inspector rank (code 06.039), Intermediate Customs Inspector rank (code 08.052), Intermediate Technical Storage Inspector rank (code 19.222), Warehouse Keeper rank (code 19.223) shall apply the Civil Servant Salary Coefficient Group A0, from coefficient 2.10 to coefficient 4.89;

đ) The Customs Clerk rank (code 08.053), Tax Clerk rank (code 06.040) shall apply the Civil Servant Salary Coefficient Group B, from coefficient 1.86 to coefficient 4.06;

e) The Reserve Storage Security Clerk rank (code 19.224) shall apply the Civil Servant Salary Coefficient Group C, Class 1 (C1), from coefficient 1.65 to coefficient 3.63.

2. The transfer of salary classification for civil servants to specialized civil servant ranks (new) shall be carried out according to the guidelines set forth in Clause 1 Section II of Circular No. 02/2007/TT-BNV dated May 25, 2007 of the Ministry of Home Affairs guiding the classification of salaries when upgrading, transferring, or changing the type of civil servants and public officials (hereinafter referred to as Circular No. 02/2007/TT-BNV).

In cases where civil servants do not meet the criteria and conditions to transfer their salary classification into specialized civil servant ranks (new) as prescribed, they will continue to be classified under their current civil servant rank for a period of five years from the date this Circular takes effect. During this five-year period, civil servants must complete the training requirements according to the specialized civil servant rank (new). When civil servants meet the criteria and conditions of the specialized civil servant rank (new), the managing or employing agency will transfer their salary classification according to the guidelines set forth in Clause 1 Section II of Circular No. 02/2007/TT-BNV. If civil servants fail to meet the training requirements of the specialized civil servant rank, they will be subject to reduction in staffing as provided by law.

Article 25. Transitional Provisions

1. In cases where civil servants do not have a degree in finance, accounting, or auditing but were appointed to the Accountant rank or Principal Accountant rank before January 1, 2014, they may continue to work as accountants in accordance with Clause 7 Article 18 of Decree No. 174/2016/ND-CP dated December 30, 2016 of the Government detailing certain provisions of the Accounting Law and retain the rank they were appointed to; if they wish to upgrade their rank, they must meet the conditions stipulated in this Circular.

2. For agencies and organizations that have been approved by competent authorities to recruit civil servants, conduct civil servant rank promotion exams, or assess and promote the rank of public officials prior to the issuance of this Circular, they shall continue to implement the recruitment plans and rank promotion exams as approved.

3. Civil servants and public officials who were appointed to specialized accounting, taxation, customs, and reserve ranks in accordance with the law before the effective date of this Circular shall be deemed to meet the qualification and professional standards of the specialized accounting, taxation, customs, and reserve ranks as prescribed in this Circular corresponding to the ranks they were appointed to.

4. Civil servants and public officials in the accounting, taxation, customs, and reserve fields who have completed training programs according to the rank standards before June 30, 2022, are exempted from participating in management knowledge and skills training programs or training programs according to their professional positions as stipulated in this Circular.

Article 26. Implementation

1. The professional and vocational qualifications of specialized civil servant ranks in accounting, taxation, customs, and reserve serve as the basis for implementing recruitment, utilization, and management of specialized civil servants in these fields.

a) Apply the provisions of Chapter II (except for the provisions at point c Clause 4 Article 5, point b Clause 4 Article 6, point b Clause 4 Article 7 which shall be implemented according to point d Clause 2 of this Article) and Article 24 Chapter VI of this Circular for public officials working in specialized positions in state-owned public institutions under the Communist Party of Vietnam, State, Vietnam Fatherland Front, and political-social organizations at central, provincial, and district levels.

b) The application of Grade I and Grade II for public officials shall be carried out according to the job requirements of the position they hold in state-owned public institutions as decided by the competent authority.

c) The application of regulations regarding research topics and projects:

For promotion to Level I: lead or participate in building at least two (2) research topics, projects, programs, or business plans in the field of finance and accounting at the national, ministry, department, sector, provincial level or related professional documents that have been issued or approved by the competent authority.

For promotion to Level II: lead or participate in researching and building at least one (1) legal normative document or research topic, project, program at the grassroots level or higher (administrative agencies, political-social organizations, public service units including: bureaus under general administrations; People's Committees at district level, specialized agencies, public service units under provincial People's Committees; People's Councils at district level, committees under provincial People's Councils) or professional documents related to the field of finance and accounting that have been issued or approved by the competent authority;

d) Public officials in the accounting field must have a certificate of professional training or a practice license as required by law.

3. In cases where recruitment, examination, and acceptance for civil servants and public officials, upgrading job grade for civil servants, and promotion of occupational titles for public officials do not organize language and information technology capability assessments, candidates must provide language and information technology certificates to determine their ability to meet the language and information technology requirements according to the regulations for the job grade or occupational title, except when examining and accepting civil servants where the applicant is a public official who has been appointed to an occupational title with equivalent or higher language and information technology standards than those required for the intended job grade.

In cases of transferring job grades or occupational titles from administrative or other specialized job grades to specialized job grades within the Ministry of Finance due to a change in work position, if the civil servant or public official has been appointed to a job grade or occupational title with equivalent or higher language and information technology standards than those required for the intended job grade or occupational title, they will be considered as meeting the conditions and standards for the intended job grade or occupational title. If the language and information technology standards of the current job grade or occupational title are lower than those required for the intended job grade or occupational title, they must provide language and information technology certificates to determine their ability to meet the language and information technology requirements according to the regulations.

4. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new documents.

Article 27. Effective Date

1. This Circular takes effect from July 18, 2022.

2. Repeal Circular No. 77/2019/TT-BTC dated November 11, 2019 of the Ministry of Finance on code numbers, professional standards, and salary grading for specialized accounting, tax, customs, and reserve job grades.

Article 28. Responsibility for Implementation

1. The Ministers, Heads of ministerial-level agencies and government-affiliated agencies, Chairpersons of provincial People's Committees directly under the Central Government, and relevant agencies, organizations, and individuals shall be responsible for implementing the provisions of this Circular.

2. During implementation, if there are any difficulties, please report to the Ministry of Finance for guidance or consideration and resolution./.