Decision No. 56-TC/TQD stipulates the issuance of certificates to tax collectors for industrial and commercial taxes, including the eligible recipients, validity period, management responsibilities, and procedures for handling lost certificates.
Scope of application
Tax collectors perform inspection and management tasks related to industrial and commercial tax collection in collective economic areas and individuals, state-owned revenue bureaus and industrial and commercial taxes in cities, provincial finance departments, district and county finance offices.
Key points
- Tax collectors are issued certificates to carry out their duties at local levels.
- The certificate is valid for one year and must be renewed annually.
- The recipient of the certificate may not transfer or allow others to use it.
- If the certificate is lost, the holder must immediately report to the head of the revenue agency where they work to prevent misuse.
- Revenue bureaus and provincial finance departments are responsible for managing and implementing this decision.
🌐 Social impact of this document
- Positive: Helps tax collectors work more effectively and transparently in tax inspection and management tasks.
- Negative: May impose additional administrative burdens on citizens who need to present the certificate.
❓ Frequently asked questions
How often are tax collectors issued certificates?
Certificates are issued annually, valid from January 1 to December 31.
What should a tax collector do if they lose their certificate?
The holder must immediately report to the head of the revenue agency where they work, and the agency will issue a notice to prevent misuse. Subsequently, they must complete the necessary procedures to obtain a new certificate.
Can the certificate be used by someone else?
No, the certificate can only be used by the person to whom it was issued. Violation of this provision will be handled according to the provisions of this decision.
What responsibilities do revenue bureaus and provincial finance departments have in managing certificates?
State-owned revenue bureaus, industrial and commercial tax bureaus in centrally-administered cities, and provincial finance departments are responsible for issuing new certificates annually and managing their use.
How long is the certificate valid for use?
The certificate is valid for one year, from January 1 to December 31. At the end of each year, revenue bureaus and provincial finance departments must organize the issuance of new certificates.
Full text
Pursuant to …;
Regarding the issuance of identification cards for tax collectors in commerce and industry
________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 97-CP dated November 7, 1961 of the Council of Ministers on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 200-NQ/TVQH dated January 18, 1966 of the Standing Committee of the National Assembly promulgating the regulations on commerce and industry taxes, particularly Article 41 of these regulations which stipulates that "tax collectors must have an identification card issued by their collection agency and present it when necessary";
Pursuant to Directive No. 35-TTg/TN dated February 22, 1966 of the Prime Minister assigning the Ministry of Finance to provide detailed explanations and regulations for implementing the regulations on commerce and industry taxes,
DECISION:
Article 1. The tax collectors referred to in Article 41 of the regulations on commerce and industry taxes are those who perform inspection and management duties related to the collection of commerce and industry taxes from collective economic units and individuals, as well as other staff members of state-owned tax collection bureaus and commerce and industry tax bureaus in cities under central government jurisdiction, provincial finance departments, district and town finance offices... responsible for directing and supervising such work.
Article 2. Identification cards for tax collectors shall be issued by the head (or deputy head) of state-owned tax collection bureaus and commerce and industry tax bureaus in cities under central government jurisdiction and the head (or deputy head) of provincial finance departments to the tax collectors mentioned in Article 1 working in local areas.
Article 3. Identification cards for tax collectors shall be made according to the attached model in this decision and printed and distributed uniformly by the Ministry of Finance to localities.
Article 4. Identification cards for tax collectors shall be issued annually for use during that year (from January 1 to December 31).
At the end of each year, the state-owned tax collection bureaus and commerce and industry tax bureaus in cities under central government jurisdiction and provincial finance departments must promptly organize the issuance of new identification cards valid for the following year.
During the year, if new staff members take up the duties mentioned in Article 1 above, they shall be issued identification cards from the date they commence their duties.
Those who have been issued identification cards, if later no longer performing the duties mentioned in Article 1 above, must return their tax collector identification cards to the issuing collection agency.
All expired tax collector identification cards must be returned to the collection agency.
Article 5. The tax collector identification card issued to a person may only be used by that person. If the person to whom the identification card was issued loses it, they must immediately report it to the head of the collection agency where they work, and this agency must immediately announce it to prevent misuse and undertake the necessary procedures to issue a new identification card.
Article 6. State-owned tax collection bureaus and commerce and industry tax bureaus in cities under central government jurisdiction and provincial finance departments are responsible for implementing this decision.
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: