Circular No. 77/2019/TT-BTC stipulates the code number, professional standards, and salary grading for civil servant positions in specialized fields of accounting, taxation, customs, and reserves.

✦ 智能摘要

This Circular stipulates the code number, professional standards, and salary grading for civil servant positions in specialized fields of accounting, taxation, customs, and reserves. These positions are divided into multiple levels from high to low, each level having specific requirements regarding educational qualifications, professional competence, and work experience.

适用范围

Civil servants engaged in accounting, taxation, customs, and reserve management tasks at agencies and organizations funded by state budget.

要点

Senior Accountant (06.029): Responsibilities include managing accounting operations, drafting financial and accounting regulatory documents; standards require a bachelor's degree or higher, foreign language and computer proficiency certificates.
Senior Tax Inspector (06.036): Duties include proposing policies and formulating tax regulations; standards require a bachelor's degree or higher, foreign language and computer proficiency certificates.
Senior Customs Inspector (08.049): Responsibilities include overseeing national customs administration, drafting customs regulatory documents; standards require a bachelor's degree or higher, foreign language and computer proficiency certificates.
Chief Reserve Storage Technician (19.220): Duties include managing quality and storage of national reserve goods; standards require a bachelor's degree or higher, foreign language and computer proficiency certificates.
Tax Officer (06.040): Duties include guiding taxpayers through tax declaration and payment procedures; standards require a college diploma or higher, and a training certificate for the Tax Officer position.

🌐 本文件的社会影响

Positive impact: Establishes clear legal basis for managing and evaluating civil servants in specialized fields of accounting, taxation, customs, and reserves, enhancing the quality of financial, tax, customs, and national reserve management.
Negative impact: May create difficulties in promotion for civil servants who fail to meet educational qualification and professional competence requirements.

❓ 常见问题

Must a civil servant accountant have a bachelor's degree to take the examination for promotion to Senior Accountant?

Yes, a civil servant accountant or equivalent wishing to take the examination for promotion to Senior Accountant must hold a bachelor's degree or higher in accounting, auditing, or finance.

What foreign language certification does a tax civil servant need for promotion?

To be promoted from Intermediate Tax Inspector (06.039) to Principal Tax Inspector (06.037), a civil servant must possess a foreign language certificate equivalent to Level 3 of the Vietnamese Foreign Language Proficiency Framework.

Does a customs civil servant need a bachelor's degree for promotion?

Yes, a customs inspector wishing to take the examination for promotion to Senior Customs Inspector (08.049) must hold a bachelor's degree or higher in a relevant field of study.

Does a national reserve civil servant need a foreign language certification?

Yes, a chief reserve storage technician (19.220) must possess a foreign language certificate equivalent to Level 3 of the Vietnamese Foreign Language Proficiency Framework.

How many years of experience does a tax civil servant need to promote to Senior Tax Inspector?

A tax inspector wishing to take the examination for promotion to Senior Tax Inspector (06.036) must have held the position of Principal Tax Inspector or equivalent for at least six consecutive years, including at least one year in the most recent period as a Principal Tax Inspector.

全文

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 77/2019/TT-BTC	Hanoi, November 11, 2019

CIRCULAR

REGULATIONS ON CODES, PROFESSIONAL STANDARDS, OCCUPATIONAL STANDARDS AND SALARY GRADINGS FOR SPECIALIZED CIVIL SERVICE RANKS IN ACCOUNTING, TAX, CUSTOMS, AND NATIONAL RESERVE

Pursuant to the Civil Servants Law 2008;

Pursuant to Decree No. 24/2010/NĐ-CP dated March 15, 2010 of the Government stipulating recruitment, utilization and management of civil servants;

Pursuant to Decree No. 161/2018/NĐ-CP dated November 29, 2018 of the Government amending and supplementing certain provisions on recruitment of civil servants and public officials, promotion of civil servant ranks, upgrading of public official grades, and implementation of employment contracts for certain types of work in administrative state agencies and public institutions;

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary system for cadres, civil servants, public officials, and armed forces; and 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 cadres, civil servants, public officials, and armed forces;

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

After receiving the unified opinions of the Ministry of Home Affairs in Circular No. 6354/BNV-CCVC dated December 28, 2018 and Circular No. 1861/BNV-CCVC dated April 26, 2019;

At the proposal of the Director of the Cadre and Civil Servant Department,

The Minister of Finance hereby promulgates this Circular stipulating codes, professional standards, occupational standards, and salary gradings for specialized civil service ranks in accounting, tax, customs, and national reserve.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates codes, professional standards, occupational standards, and salary gradings for specialized civil service ranks in accounting, tax, customs, and national reserve.

Article 2. Applicability

1. Civil servants engaged in accounting work at agencies and organizations using state budget funds.

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

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

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

Article 3. Positions and codes of specialized civil service ranks in accounting, tax, customs, and national reserve

1. Positions and codes of specialized civil service ranks in accounting include:

a) Senior Accountant	Rank code:	06.029
b) Principal Accountant	Rank code:	06.030
c) Accountant	Rank code:	06.031
d) Intermediate Accountant	Rank code:	06.032
2. Positions and codes of specialized civil service ranks in tax include:
a) Senior Tax Inspector	Rank code:	06.036
b) Principal Tax Inspector	Rank code:	06.037
c) Tax Inspector	Rank code:	06.038
d) Intermediate Tax Inspector	Rank code:	06.039
e) Tax Staff	Rank code:	06.040
3. Positions and codes of specialized civil service ranks in customs include:
a) Senior Customs Inspector	Rank code:	08.049
b) Principal Customs Inspector	Rank code:	08.050
c) Customs Inspector	Rank code:	08.051
d) Intermediate Customs Inspector	Rank code:	08.052
e) Customs Staff	Rank code:	08.053
4. Positions and codes of specialized civil service ranks in national reserve include:
a) Principal Storage Technician	Rank code:	19.220
b) Storage Technician	Rank code:	19.221
c) Intermediate Storage Technician	Rank code:	19.222
d) Warehouse Keeper	Rank code:	19.223
e) National Reserve Warehouse Guard	Rank code:	19.224

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 fulfill the duties of a civil servant as prescribed by law; strictly comply with superior assignments; adhere to laws, discipline, rules, and administrative order; set a good example in following internal regulations and rules of the agency.

3. Be dedicated, responsible, honest, truthful, impartial, and fair; maintain appropriate attitudes and cultural behavior in performing tasks and official duties; refrain from causing difficulties, harassment, negativity, corruption, embezzlement, and waste.

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

Chapter II

RESPONSIBILITIES, TASKS, AND PROFESSIONAL AND OCCUPATIONAL STANDARDS OF SPECIALIZED CIVIL SERVICE RANKS IN ACCOUNTING

Article 5. Senior Accountant (code 06.029)

1. Responsibilities

A Senior Accountant is the highest-level professional civil servant in the field of accounting, assigned to leadership positions at the Department and Bureau levels and equivalent within central ministries and sectors, performing management functions related to accounting work, assisting ministry leaders and agencies at the ministerial level to direct, manage, and oversee the implementation of accounting procedures.

2. Tasks

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

b) Lead the coordination of business operations among related fields at the same administrative level across sectors to ensure consistency and uniformity nationwide.

c) Lead the development of training materials, textbooks, and guidance for the training and enhancement of accounting staff.

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

đ) Lead the consolidation, evaluation, financial analysis, drawing of lessons learned, and proposal of adjustment schemes, amendments, or supplements to the accounting procedures; amendments or supplements to current accounting regulations to enhance strict and effective management.

3. Professional Qualification Standards

a) Be thoroughly familiar with the Party's policies and guidelines, state laws, administrative management, administrative reform, and economic and social development strategies of the Government, sector, or field; organizational structure work of the unit and legal provisions on accounting.

b) Understand and comply with the Accounting Law, accounting standards, state financial and accounting systems, international laws related to accounting work in the sector or field, and specific accounting systems applied in each sector or field.

c) Have the ability to propose and advise on policy formulation, lead the drafting of legislative projects, ordinances, and proposals related to accounting work for competent authorities to consider and decide.

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

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

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-administration, or a bachelor's degree in politics, or a certificate confirming equivalent advanced political theory qualifications from an authorized agency.

c) Hold a certificate for senior accountant training program.

d) Hold a foreign language certificate at a level equivalent to Level 4 of the Vietnamese Foreign Language Proficiency Framework as stipulated in Circular No. 01/2014/TT-BGDĐT dated January 24, 2014, issued by the Ministry of Education and Training regarding the Vietnamese Foreign Language Proficiency Framework.

đ) Hold a computer skills certificate meeting the basic standard for information technology usage as stipulated in Circular No. 03/2014/TT-BTTTT dated March 11, 2014, issued by the Ministry of Information and Communications concerning the Information Technology Usage Standards or an equivalent applied computer skills certificate.

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

a) During the period holding the position of Chief Accountant or equivalent, have led the development of at least two legal documents or research topics, projects, programs, or plans at the ministerial or provincial level in the field of finance and accounting, which have been promulgated or accepted by competent authorities, specifically as follows:

There is a decision by an authorized person appointing participation in the drafting committee of legal documents and these documents have been promulgated by competent authorities. In cases where the construction of legal documents does not require the establishment of a drafting committee according to the Law on Legal Documents, there must be a document assigning the responsibility to lead the development from an authorized person.

There is a decision by an authorized person appointing participation in the steering committee, main committee, drafting committee of topics, plans, programs, or projects at the ministerial or provincial level, and these have been accepted or approved by competent authorities.

b) Have experience in administrative, public service, or leadership and management activities in accounting work. Civil servants taking the examination to advance to the position of Senior Accountant must currently hold the position of Chief Accountant and have held the position of Chief Accountant or equivalent for at least six years, including a minimum of one year (12 months) in the most recent period holding the position of Chief Accountant.

Article 6. Chief Accountant (code 06.030)

1. Responsibilities

The Chief Accountant is a specialized civil servant at agencies and organizations using state budget funds at the district level or higher, responsible for managing accounting work, assisting unit leaders in directing, operating, and managing accounting practices within the unit or implementing accounting work at the unit.

2. Tasks

a) Lead or participate in researching and drafting legal regulations on accounting; review the accounting system and accounting rules applicable to the unit, sector, or field of public accounting;

b) Organize the consolidation, evaluation, financial analysis, draw lessons learned, and propose adjustment, modification, or supplementation measures regarding the accounting procedures, rules applied, and compile reports to submit to superiors;

c) Organize, direct, manage, guide, inspect accounting work, and propose measures to ensure unified management of accounting work within the unit, sector, or field;

d) Research and guide the implementation of accounting work suitable with actual conditions and management requirements of the locality, unit, sector, or field;

đ) Lead or participate in building training materials and textbooks for accounting staff training;

3. Professional Qualification Standards

a) Master the Party's policies and guidelines, State laws, administrative management, administrative reform, and the main policies and directions of the sector and unit concerning accounting operations; accounting work of the unit and relevant legal provisions on accounting;

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

c) Lead or participate in perfecting institutional frameworks; lead or participate in drafting legal regulations guiding implementation in the accounting field; accounting rules applicable in sectors or fields of public accounting;

d) Master the accounting system of different sectors or fields; accounting operation procedures; have good management and organizational skills for accounting work within the unit, sector, or field; understand basic issues in management science, practical production, service, business activities, socio-economic conditions, and management activities in the accounting and auditing fields;

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

4. Educational and Training Standards

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

b) Hold a certificate from a training program for chief accountant positions;

c) Possess a foreign language certificate equivalent to Level 3 of the Vietnamese Foreign Language Competency Framework as stipulated in Circular No. 01/2014/TT-BGDĐT dated January 24, 2014, issued by the Ministry of Education and Training, or a certificate in ethnic language training issued by authorized training institutions for civil servants working in minority regions;

d) Hold an information technology certificate meeting the basic standard for information technology usage as stipulated in Circular No. 03/2014/TT-BTTTT dated March 11, 2014, issued by the Ministry of Information and Communications, or an equivalent application-level IT certificate;

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

a) During the period holding the position of Accountant or equivalent, they must have led or participated in drafting at least one legal regulation or research topic, project, or scientific study program at the ministry, sector, provincial, or district level in the finance and accounting field; such work must have been officially promulgated or approved by competent authorities, specifically as follows:

There must be a decision from an authorized person appointing them to join the Drafting Board or Editorial Team for legal regulation drafting, which has been officially promulgated by competent authorities. In cases where participation in drafting does not require the establishment of a Drafting Board or Editorial Team according to the Law on Legal Regulation Issuance, there must be a document assigning the responsibility to lead or participate in drafting from an authorized person.

There must be a decision from an authorized person appointing them to join the Steering Committee, Head Committee, Drafting Board, Working Group, Editorial Team, or Compilation Team for topics, projects, programs, or plans at the ministry, sector, provincial, or district level, which have been officially approved or reviewed by competent authorities.

b) Have experience in administrative, public service, or leadership and management activities in accounting work. Civil servants taking the examination to advance to the position of Chief Accountant must currently hold the position of Accountant and have held the Accountant position or equivalent for at least nine years (excluding probationary or trial periods), with the most recent year in the Accountant position being at least one year (12 months).

Article 7. Accountant (code 06.031)

1. Responsibilities

An Accountant is a specialized civil servant working at agencies and organizations that utilize state budget funds, performing tasks related to one or more accounting functions or organizing accounting work at the unit.

2. Tasks

a) Recording, calculating, summarizing, and analyzing accounting data for the assigned functions or tasks, for management, direction, and operation at the unit;

b) Organizing the implementation of accounting work, preparing financial reports, managerial accounting reports, preserving and storing accounting documents, providing information within the assigned functions or tasks;

c) Implementing self-audit activities in accordance with regulations;

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

e) Participating in researching and drafting accounting regulatory documents; guiding documents on accounting procedures;

3. Professional Qualification Standards

a) Mastering and complying with legal provisions on accounting, accounting principles, financial systems, statistical systems, accounting standards, and relevant 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 regulations, procedural improvements, and grasping domestic and international trends in business practices;

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

e) 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;

4. Educational and Training Standards

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

b) Holding a training certificate for the Accountant rank;

c) Holding a foreign language certificate equivalent to level 2 of the Vietnamese Foreign Language Proficiency Framework issued by Circular No. 01/2014/TT-BGDĐT dated January 24, 2014, of the Ministry of Education and Training, or a certificate for ethnic language training issued by authorized training institutions for civil servants working in minority regions;

5. Civil servants applying to advance to the Accountant rank must currently hold the Assistant Accountant rank and have held the Assistant Accountant rank or equivalent for at least three years (36 months), including at least one year (12 months) in the most recent period holding the Assistant Accountant rank, except in cases stipulated in Point d of Clause 2, Article 24 of this Circular.

In the case of civil servants currently holding the Cashier rank (07.047), Treasury cashier, bank (06.034), agency, unit cashier (06.035), the time spent in the Cashier rank; Treasury cashier, bank cashier; agency, unit cashier or equivalent must be at least five years (60 months).

Article 8. Intermediate Accountant (code 06.032)

1. Responsibilities

An intermediate accountant is a professional civil servant working at basic-level accounting units in agencies and organizations using state budget funds, performing accounting tasks at units with moderate accounting volume or a specific accounting function within an accounting unit.

2. Tasks

a) Collecting, checking, processing vouchers, classifying vouchers, and posting economic transactions within the assigned accounting function;

b) Opening, recording, and closing accounting books for the assigned accounting function or task;

c) Preparing financial statements, management accounting reports, 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 verification, participating in asset inventory, guiding the recording of inventory forms and calculating the results of asset inventory within the scope of responsibility;

đ) Analyzing and evaluating the management and use of assets and funds within the assigned function or task;

3. Professional Qualification Standards

a) Understanding the accounting regulations and rules of the industry or field; specific provisions on the form and methods of accounting applied in the unit and in the industry;

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

c) Understanding the fundamental principles of business procedures and voucher circulation processes within the unit;

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

4. Educational and Training Standards

a) Holding a college degree or higher in accounting, auditing, or finance;

b) Holding a certificate from the intermediate accountant training program;

c) Holding a foreign language certificate equivalent to level 1 of the Vietnamese Foreign Language Proficiency Framework as stipulated in Circular No. 01/2014/TT-BGDĐT dated January 24, 2014, issued by the Ministry of Education and Training, or holding a certificate for ethnic language training issued by authorized training institutions for civil servants working in minority regions;

Chapter III

DUTIES, TASKS, AND SPECIALIZED AND PROFESSIONAL STANDARDS FOR TAX SPECIALIST RANKS

Article 9. Senior Tax Inspector (code 06.036)

1. Responsibilities

A senior tax inspector is the highest-level professional staff in the tax field, appointed to leadership positions at the General Department level, Department, Bureau, and equivalent levels, and provincial tax bureau leaders, responsible for advising on state management of taxes at the General Department of Taxation and provincial tax bureaus, and performing complex tax functions across multiple provinces or nationwide.

2. Tasks

a) Leading the development of strategic plans for the industry; researching and proposing policies and management measures for taxation that align with the industry's development strategy and local economic development strategies;

b) Proposing policies and solutions for tax revenue management to fulfill state management functions over domestic revenues within the jurisdiction;

c) Leading the research and participation in drafting legal documents on taxation; procedures and regulations for tax management operations;

d) Leading proposals for amendments, supplements, and adjustments to regulations and policies in each area of tax management;

3. Professional Qualification Standards

a) Mastering the Party’s strategic guidelines, policies, and state laws related to tax work, national and local socio-economic development plans, and international integration; mastering the financial sector’s development strategy, administrative reform, and modernization;

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

c) Possessing the ability to propose and advise on policy formulation, leading the drafting of legislative projects, ordinances, and programs in the tax field; possessing research capabilities and organizing the application of advanced technology to improve the tax management system;

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

đ) Possessing the skill to gather and process sensitive information; financial analysis skills for large and complex companies; management and conflict resolution skills; writing skills; report preparation and work evaluation summary skills; and forecasting skills for work within the management domain;

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant field suitable for the job requirements;

c) Holding a certificate from the senior tax inspector training program;

d) Holding a foreign language certificate equivalent to level 4 of the Vietnamese Foreign Language Proficiency Framework as stipulated in Circular No. 01/2014/TT-BGDĐT dated January 24, 2014, issued by the Ministry of Education and Training;

5. For civil servants applying for promotion to the rank of senior tax inspector, in addition to the criteria specified in Clauses 3 and 4 of this Article, they must also meet the following conditions:

a) During the period serving as a principal tax inspector or equivalent, they have led the development of at least two legal documents or research topics, projects, or programs at the ministry or provincial level in the fields of finance and taxation, which have been officially promulgated or accepted, specifically as follows:

There is a decision from an authorized person appointing them to the Drafting Board for legal documents, and these documents have been officially promulgated. In cases where the establishment of a Drafting Board is not required by the Law on Legal Documents, there must be a document assigning the lead role in developing the document from an authorized person.

There shall be a decision by the competent authority assigning participation in the Steering Committee, the Head Committee, or the Drafting Board for topics, projects, programs, or projects at the ministerial, sectoral, or provincial level where the agency where the civil servant works has been assigned to lead research and construction, and such work has been accepted or approved by the competent authority.

b) Have experience in the administrative, public service field, or in leadership and management activities related to tax work. Civil servants applying for promotion to Senior Tax Inspector must currently hold the position of Principal Tax Inspector and have held the position of Principal Tax Inspector or equivalent for at least six years, including a minimum of one year (twelve months) in the most recent period holding the position of Principal Tax Inspector.

Article 10. Principal Tax Inspector (code 06.037)

1. Responsibilities

The Principal Tax Inspector is a professional civil servant in the tax sector, assisting leaders in organizing and implementing tax management or directly performing tax-related tasks according to the functions assigned within units in the tax sector.

2. Tasks

a) Lead or participate in drafting plans for tax collection, tax debt recovery, tax enforcement, and other collections according to their functional responsibilities; organize the implementation of tax collection procedures; directly handle cases with complex circumstances;

b) Summarize and evaluate tax management work; participate in drafting regulations and procedures for tax operations and related documents; propose amendments and supplements to management regulations and tax collection procedures that are suitable to current conditions;

c) Lead or participate in compiling materials and training manuals on tax management; participate in teaching tax operation courses for civil servants and officials;

d) Lead or participate in developing topics, projects, and proposals applied in work; lead or participate in organizing the application of scientific and technological advancements into tax management;

đ) Participate in organizing the enforcement of administrative decisions in tax matters according to authority and current regulations;

3. Standards for Professional Competence

a) Have a deep understanding of the Law on Tax Administration and other relevant legal documents concerning tax management; be proficient in basic issues related to business accounting, tax accounting, financial analysis of businesses, and the results of production and service activities of taxpayers;

b) Understand policies, economic, and social situations both domestically and internationally, and at the local level where they work; be familiar with information related to tax management in countries in the region and worldwide;

c) Possess specialized knowledge in tax theory and practice, ensuring high efficiency in tax management tasks; have skills in drafting guidance documents for tax operations;

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

đ) Organize the implementation of systems, policies, and state management regulations in the tax field;

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant field suitable for the job requirements;

b) Hold a certificate from a training program for the Principal Tax Inspector rank;

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

a) During the time holding the Tax Inspector rank or equivalent, they must have led or participated in drafting at least one (1) legal normative document or topic, project, proposal, or research program at the ministerial, sectoral, or provincial level in the finance and tax field; such work must have been issued or accepted by the competent authority, specifically as follows:

There shall be a decision by the competent authority assigning participation in the Drafting Board or Editorial Group for legal normative documents and such work must have been issued by the competent authority. In cases where the drafting of legal normative documents does not require the establishment of a Drafting Board or Editorial Group according to the Law on Issuing Legal Normative Documents, there must be a document assigning the task of leading or participating in drafting from the competent authority.

There shall be a decision by the competent authority assigning participation in the Steering Committee, the Head Committee, the Drafting Board, or the Working Group, Editorial Group, Compilation Group for topics, projects, programs, or projects at the ministerial, sectoral, or provincial level and such work must have been accepted or approved by the competent authority.

b) Have experience in the administrative, public service field, or in leadership and management activities related to tax work. Civil servants applying for promotion to Principal Tax Inspector must currently hold the Tax Inspector rank and have held the Tax Inspector rank or equivalent for at least nine years (excluding probationary and trial periods), including a minimum of one year (twelve months) in the most recent period holding the Tax Inspector rank.

Article 11. Tax Inspector (code 06.038)

1. Responsibilities

A tax inspector is a professional civil servant in the tax sector; directly performing tasks related to tax management 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;

- Understand the business operation activities, services, and tax law compliance awareness of taxpayers within the scope of management to effectively manage them;

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

- Propose and concretize tax policies and laws suitable for the management situation of the sector and locality;

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

d) Carry out inspections of management and handling tasks 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 according to state regulations.

3. Professional Qualification Standards

a) Master legal regulations, systems, and policies related to the tax field and the operational procedures related to assigned tasks;

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

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

d) Master basic issues concerning enterprise accounting, tax accounting, financial analysis of enterprises, and the results of business and service operations of taxpayers to enhance tax management effectiveness;

đ) Have professional expertise to ensure effective tax management tasks; possess skills in planning and organizing assigned work; drafting tax-related procedural documents; analyzing, summarizing, evaluating, and inspecting assigned tasks; and reading and analyzing corporate financial reports.

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant field suitable for the job requirements;

b) Hold a certificate for tax inspector training program;

5. Civil servants applying for promotion to the tax inspector rank who currently hold the mid-level tax inspector rank must have held that rank or equivalent for at least three years (36 months), including at least one year (12 months) in the most recent period. In case they hold the tax officer rank, they must have held that rank or equivalent for at least five years (60 months).

Article 12. Intermediate Tax Inspector (code 06.039)

1. Responsibilities

An intermediate tax inspector is a specialized civil servant in the tax sector; directly performing part of the tax management tasks at the unit.

2. Tasks

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

b) Organize implementation.

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

- Receive tax declarations, check tax calculation bases, compare and make formal comments on the tax declarations of taxpayers within the managed field;

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

- Evaluate the results of production, business, and service activities, as well as price fluctuations and product consumption of taxpayers within the managed scope 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 under the tax management functions as prescribed by tax laws;

đ) Report promptly on complex developments in tax collection, tax arrears collection, and other revenue collections from taxpayers within the managed scope to competent authorities for guidance, control, and handling according to tax laws.

3. Professional Qualification Standards

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

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

c) Understand basic issues about socio-economic conditions and price fluctuations affecting the production, business, and service situations of managed taxpayers within the assigned scope;

d) Have professional qualifications in tax matters to ensure effective performance of tax management tasks; possess planning and inspection skills; coordinate in work; read and draft routine administrative documents; and have skills in summarizing, analyzing, and evaluating assigned management tasks.

4. Educational and Training Standards

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

b) Hold a certificate for the intermediate tax inspector training program;

5. Civil servants who are candidates for promotion to intermediate tax inspector while holding the rank of tax officer must have held the tax officer rank or equivalent for a minimum of three years (36 months).

Article 13. Tax Officer (code 06.040)

1. Responsibilities

A tax officer is a specialized civil servant in the tax sector; directly performing a specific task within the tax management operations as assigned by the unit.

2. Tasks

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

b) Organize implementation of tasks:

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

- Guide taxpayers to perform tax registration, tax declaration, issuance of taxpayer identification numbers, tax payment, tax exemption, tax reduction, and tax debt cancellation. Simultaneously explain tax policies applicable to the managed field to taxpayers;

- Receive tax registration declarations, tax declarations, tax payments, verify the accuracy of tax calculation bases to make formal comments on taxpayers' tax declarations;

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

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

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

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

d) Manage files and documents within the managed field 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 managed area to implement them 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 operations applied to taxpayers within the managed scope;

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

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

g) Possess planning and work inspection evaluation skills.

4. Educational and Training Standards

a) Hold a diploma or higher in a relevant field that meets job requirements;

b) Hold a certificate for the tax officer training program.

Chapter IV

DUTIES, TASKS AND PROFESSIONAL AND TECHNICAL STANDARDS OF CUSTOMS SPECIALIST RANKS

Article 14. Senior Customs Inspector (code number 08.049)

1. Responsibilities

The Senior Customs Inspector is a specialized civil servant with the highest level of expertise in the customs field, assigned to leadership positions at the General Department, Department, Bureau levels, and equivalent positions, leading provincial and municipal 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, carried out across multiple provinces or nationwide.

2. Tasks

a) Organizing the implementation of state management tasks in customs 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 in state management;

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 the customs sector;

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

3. Professional Qualification Standards

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

b) Having comprehensive knowledge of customs professional expertise. Possessing 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 the customs sector, while proposing the development, supplementation, and amendment of customs management regulations and procedures in line with strategic development directions for the customs sector;

d) Having the ability to propose and advise on policy formulation, taking the lead in drafting legislative projects, ordinances, programs related to the customs sector 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 sector;

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant field suitable for the job requirements;

c) Holding a certificate for senior customs inspector training program;

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

a) During the period holding the position of principal customs inspector or equivalent, they must have led the development of at least two (2) regulatory legal documents or research topics, programs, projects at the ministerial, sectoral, or provincial level in the finance and customs fields; these documents or projects must have been issued or approved by competent authorities, specifically as follows:

There must be a decision from an authorized person assigning participation in the Steering Committee, Head Committee, Drafting Board for topics, programs, projects at the ministerial, sectoral, or provincial level, which have been approved or endorsed by competent authorities.

b) Having experience in administrative, public service, or leadership and management activities in the customs sector. Civil servants participating in the promotion examination for senior customs inspector must currently hold the position of principal customs inspector and have held this position or an equivalent position for at least six years, including a minimum of one year (twelve months) in the most recent period holding the position of principal customs inspector.

Article 15. Senior Customs Inspector (code 08.050)

1. Responsibilities

A Senior Customs Inspector is a specialized civil servant in the customs sector at the level of Customs Branch and above, assisting the 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 procedures; directly handling cases with complex circumstances;

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

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

d) Chairing or participating in compiling training materials and textbooks for the customs sector, and participating in teaching courses to enhance the skills of customs civil servants and officials;

đ) Chairing or participating in building research topics, projects, and programs applied in work; chairing or participating in organizing the application of scientific and technological advancements in the customs sector's business operations.

3. Professional Qualification Standards

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

b) Mastering the principles, systems, management regulations, and customs procedures, and having the ability to organize the implementation of customs procedures in specialized fields;

c) Chairing and organizing the establishment and improvement of institutional frameworks; chairing the drafting of guiding legal documents; building projects and programs for customs business operations;

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

đ) Possessing information collection and processing skills; having the ability to manage and direct operations in the customs sector.

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant field suitable for the job requirements;

b) Holding a certificate for the training program for senior customs inspector positions;

5. For civil servants applying to advance to the position of senior customs inspector, in addition to the criteria specified in Clauses 3 and 4 of this Article, they must also meet the following conditions:

a) During the period holding the customs inspector position or equivalent, they have chaired or participated in drafting at least one legal document, topic, project, or scientific research program at the ministry, sector, provincial, or district level in the financial or customs field, which has been issued or accepted by the competent authority, specifically as follows:

b) Having experience in administrative, public service, or leadership and management activities in the customs sector. Civil servants applying to advance to the position of senior customs inspector must currently hold the customs inspector position and have held the customs inspector position or equivalent for at least nine years (excluding probationary and trial periods), with the most recent period holding the customs inspector position being at least one year (12 months).

Article 16. Customs Inspector (code 08.051)

1. Responsibilities

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

2. Tasks

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

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

c) Proposing solutions to leadership for issues arising during the implementation of management regulations and customs procedures.

3. Professional Qualification Standards

a) Mastering the Party's policies and State laws on customs work; understanding the Government's administrative reform program and the Ministry of Finance's program;

b) Firmly grasping and flexibly applying the principles, systems, management regulations, and customs procedures, and having the ability to study and propose the implementation or supplementation and amendment of management regulations and customs procedures within the scope of assigned tasks;

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

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant field suitable for the job requirements;

b) Holding a certificate for the training program for customs inspector positions;

5. Civil servants applying to advance to the customs inspector position who are currently holding the intermediate customs inspector position must have held the intermediate customs inspector position or equivalent for at least three years (36 months), with the most recent period holding the intermediate customs inspector position being at least one year (12 months). In the case of holding the customs officer position, they must have held the customs officer position or equivalent for at least five years (60 months).

Article 17. Intermediate Customs Inspector (code 08.052)

1. Responsibilities

The Intermediate Customs Inspector is a specialized civil servant of the customs sector, directly assigned by leadership to perform certain tasks within the customs operations domain.

2. Tasks

a) Carry out duties related to inspecting and supervising exported and imported goods, outbound and inbound transportation means.

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

3. Professional Qualification Standards

a) Understand the policies and laws of the Party and State regarding customs work; be familiar with administrative procedures and government administrative reform programs.

b) Master customs operational procedures within the scope of assigned tasks.

c) Possess the ability to absorb and grasp necessary skills for the job: skills in using support tools and technical equipment provided.

4. Educational and Training Standards

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

b) Hold a certificate for the Intermediate Customs Inspector training program.

5. Civil servants aiming to advance to the Intermediate Customs Inspector rank while holding the Customs Officer rank must have at least three years (36 months) of experience in the Customs Officer rank or equivalent.

Article 18. Customs Officer (code 08.053)

1. Responsibilities

The Customs Officer is an executive civil servant in basic customs units, directly performing specific tasks within their customs specialization as assigned by leadership.

2. Tasks

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

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

3. Professional Qualification Standards

a) Be familiar with customs operational procedures and regulations related to assigned tasks. Strictly follow superior directives on operations and task assignments.

b) Have the capacity to handle simple customs operational areas as assigned.

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

4. Educational and Training Standards

a) Hold a diploma or higher in a relevant field that meets job requirements;

b) Hold a certificate for the Customs Officer training program.

Chapter V

RESPONSIBILITIES, TASKS AND SPECIALIZED PROFESSIONAL STANDARDS FOR NATIONAL RESERVE SECTOR SPECIALIST RANKS

Article 19. Senior Storage Technician (code 19.220)

1. Responsibilities

The Senior Storage Technician is a specialized civil servant of the national reserve sector; assists leadership in organizing the implementation of laws on quality management, storage of national reserve goods, economic and technical standards for national reserve goods; implements storage 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 rules, storage management of national reserve goods, economic and technical standard management of national reserve goods; directly handle complex technical cases and personally responsible for quality indicators of national reserve goods under direct inspection, monitoring, and equipment management.

b) Participate in summarizing and evaluating operational tasks, proposing the establishment, modification, and supplementation of technical procedures, management rules, technical standards, economic and technical standards for national reserve goods.

c) Lead or participate in developing projects applied to the sector's work; lead or participate in researching and proposing new storage techniques and technologies to ensure the safety and quality of national reserve goods.

d) Develop plans and implement operational tasks for the storage and quality management of national reserve goods of National Reserve Management Branches before entry into and exit from warehouses and during storage periods as prescribed.

đ) Lead or participate in compiling industry operation manuals and teaching materials, participate in teaching courses to train staff in the national reserve sector.

3. Professional Qualification Standards

a) Master the policies and laws of the Party and State related to national reserve work; understand the government's administrative reform program and the Ministry of Finance's program.

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

c) Have deep expertise in national reserve storage operations; possess the skill to draft regulatory documents, develop research topics, projects, and programs in the national reserve field.

d) Organize guidance and implementation of systems, policies, and regulations on state management in the national reserve field; organize coordination, inspections, and summaries of policy enforcement in the national reserve field.

đ) Possess the ability to research, synthesize, propose the establishment, supplementation, and modification of some technical procedures, quality management rules, and storage management economic and technical standards for national reserve goods.

4. Educational and Training Standards

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

b) Hold a certificate for the Senior Storage Technician training program.

5. For civil servants aiming to advance to the Senior Storage Technician rank, in addition to the criteria stipulated in Clauses 3 and 4 of this Article, they must also meet the following conditions:

a) During the time holding the Storage Technician rank, they must have led or participated in drafting at least one regulatory document or research topic, project, or scientific research program at the ministry, sector, provincial, or district level in the financial or national reserve field; these must have been issued or approved by competent authorities, specifically as follows:

b) Have experience in administrative or public service work or in leading and managing national reserve activities. Civil servants aiming to advance to the Senior Storage Technician rank must currently hold the Storage Technician rank and have at least nine years (excluding probationary and trial periods) of experience in the Storage Technician rank or equivalent, including at least one year (12 months) in the most recent period holding the Storage Technician rank.

Article 20. Warehouse Technician (code 19.221)

1. Responsibilities

A warehouse technician is a professional civil servant in the national reserve sector; directly performing tasks as specified in technical standards, procedures, quality management regulations, and national reserve goods storage management regulations; implementing technical and technological measures to ensure the safety and quality of national reserve goods according to the division of labor by leadership.

2. Tasks

a) Implementing storage technical 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, handling data from sample surveys, managing quality standards for national reserve goods before entry and exit from warehouses and during storage, as prescribed;

d) Participating in researching technical and technological solutions 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 indices for national reserve goods directly inspected and monitored, and equipment directly managed.

3. Professional Qualification Standards

a) Mastering the Party's policies and guidelines, legal provisions, and related systems and policies concerning national reserve work; government reform programs, and industry reforms;

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

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

đ) Having the ability to research and propose solutions related to procedures, regulations, and technical and technological methods for national reserve goods storage;

4. Educational and Training Standards

a) Holding a bachelor's degree or higher in a relevant technical field meeting job requirements;

b) Possessing a certificate for the training program for warehouse technician rank;

5. Civil servants currently holding the junior warehouse technician rank who are taking the examination to advance to the warehouse technician rank must have held the junior warehouse technician rank or equivalent for a minimum of three years (36 months), including at least one year (12 months) in the most recent period holding the junior warehouse technician rank.

Article 21. Junior Warehouse Technician (code 19.222)

1. Responsibilities

A junior warehouse technician is a professional civil servant in the national reserve sector, directly assigned by leadership to perform certain tasks in the areas 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 preparatory work for warehouses, delivery equipment, inspection devices, and measuring instruments to serve the entry and exit of national reserve goods, as assigned by leadership;

b) Directly performing quality inspection and supervision 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 supervising and guiding storage and monitoring the quality of national reserve goods in the Bureau; instructing warehouse keepers on recording storage logs; reporting and proposing timely solutions for incidents occurring during storage;

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

3. Professional Qualification Standards

a) Mastering the Party's policies and guidelines, legal provisions, and related systems and policies concerning national reserve work; government reform programs, and industry reforms;

b) Having the ability to perform inspection, supervision, and monitoring of national reserve goods storage and quality;

c) Being proficient in using technical equipment provided;

d) Having the ability to handle common occurrences during storage that affect the quality of goods.

4. Regarding educational and training qualifications

a) Holding a college degree or higher in a relevant technical field meeting job requirements;

b) Possessing a certificate for the training program for junior warehouse technician rank;

Article 22. Warehouse Manager (code number 19.223)

1. Responsibilities

The Warehouse Manager is a professional civil servant of the reserve sector, directly implementing storage procedures and techniques to maintain and store national reserve goods; responsible for the entire 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 according to the import and export invoices and prescribed procedures and formalities;

c) Regularly 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 take proactive measures and report to leadership for timely solutions;

d) Establish initial documentation and 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) Identify, inspect, and determine the types of imported and exported goods based on standards, quality, and quantities according to prescribed procedures and formalities;

b) Have the ability to regularly and periodically implement preservation according to technical standards, procedures, norms, and preservation regulations;

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

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

4. Professional Qualification Standards

a) Hold a college degree or higher in economics or engineering relevant to job requirements;

b) Hold a certificate for the training program for the position of Warehouse Manager;

5. Civil servants who are currently holding the rank of warehouse guard and wish to advance to the rank of Warehouse Manager must have at least three years (36 months) of experience in the rank of warehouse guard or equivalent.

Article 23. Warehouse Guard (code number 19.224)

1. Responsibilities

The Warehouse Guard is a state civil servant responsible for patrolling and guarding the national reserve warehouse area and ensuring the safety of national reserve goods according to regulations.

2. Tasks

a) Monitor import and export activities; guide and inspect people and vehicles entering and exiting the warehouse area according to regulations (check documents, import and export invoices, and record in the tracking log);

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 and 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 and firefighting plans, flood 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 properly implement security regulations regarding national reserve goods and assets;

3. Professional Qualification Standards

a) Possess the ability to accurately monitor import and export activities according to agency and state regulations;

b) Have the ability to clearly and accurately record people and vehicles entering and exiting the warehouse in the tracking log;

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

4. Educational and Training Standards

a) Hold a high school diploma;

b) Hold a certificate for the training program for the rank of Warehouse Guard;

c) Hold a certificate for vocational training in firefighting;

Chapter VI

IMPLEMENTING PROVISIONS

Article 24. Transitional Provisions

1. In cases where civil servants do not hold a specialized finance, accounting, or auditing degree but were appointed to the ranks of Accountant or Senior Accountant before January 1, 2014, they may continue to perform accounting duties as stipulated in Clause 7, Article 18 of Decree No. 174/2016/NĐ-CP dated December 30, 2016 of the Government detailing certain provisions of the Accounting Law and continue to hold the appointed rank; when advancing to a higher rank, they must meet the conditions specified in this Circular;

2. Civil servants currently holding the rank of College-level Accountant (code number 06a.031), College-level Tax Inspector (code number 06a.038), College-level Customs Inspector (code number 08a.051) shall be transferred to new ranks as follows;

a) The civil service management agency is responsible for drafting proposals and organizing examinations to promote from the ranks of College-level Accountant, College-level Tax Inspector, College-level Customs Inspector to Accountant, Tax Inspector, Customs Inspector (if applicable) for those meeting the criteria for Accountant, Tax Inspector, Customs Inspector ranks, except for the time-in-rank requirement stipulated in Clause 5, Article 7, Clause 5, Article 11, Clause 5, Article 16 of this Circular;

b) Civil servants currently holding the rank of College-level Accountant (code number 06a.031), College-level Tax Inspector (code number 06a.038), College-level Customs Inspector (code number 08a.051) will be correspondingly ranked as Junior College-level Accountant (code number 06.032), Junior College-level Tax Inspector (code number 06.039), Junior College-level Customs Inspector (code number 08.052) and continue to receive salary according to their current rank (Class A0) until they are reassigned to a new rank as stipulated in point a, Clause 2 of this Article;

3. Implementation of reassignment to new ranks for civil servants currently holding the rank of Primary-level Accountant (code number 06.033) before this Circular takes effect as follows:

a) Civil servants holding a college degree or higher, meeting the criteria and conditions for the junior accountant rank (code 06.032), shall have their employing agency report to the civil servant management agency for consideration and decision on appointment to the junior accountant rank. In cases where they hold a bachelor's degree or higher and meet the criteria and conditions for the accountant rank, when participating in the examination to be promoted to the accountant rank, they are exempted from the condition regarding the time required to hold the current rank as stipulated in Clause 5, Article 7 of this Circular.

b) Civil servants currently holding the junior accountant rank (code 06.033) without a college degree or higher shall continue to enjoy the current salary coefficient for a period of six years from the date this Circular takes effect. Within six years from the date this Circular takes effect, the employing agency shall be responsible for arranging training for civil servants to meet the criteria for accounting specialist ranks as prescribed in this Circular, specifically as follows:

- For civil servants under the age of 55 for males and under 50 for females, the employing agency must arrange for them to undergo training to meet the criteria for the junior accountant rank or higher. If a civil servant is sent for training and graduates with a college degree or higher, they shall be appointed to a new rank according to the provisions of point a, Clause 3 of this Article. If a civil servant is sent for training but does not participate in the study or fails to meet the requirements, the employing agency shall report to the civil servant management agency to implement staff reduction measures.

- For civil servants aged 55 or older for males and 50 or older for females who do not wish to or are not assigned for training, the junior accountant rank benefits and policies will be retained until retirement age.

4. Management and using agencies shall not recruit civil servants for the junior accountant rank nor transfer civil servants to the junior accountant rank from the date this Circular takes effect.

Article 25. Salary Classification

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

1. The senior tax auditor rank and the senior customs auditor rank shall apply the A3 grade civil servant salary coefficient, group A3.1. The senior accountant rank shall apply the A3 grade civil servant salary coefficient, group A3.2.

2. The principal tax auditor rank, the principal customs auditor rank, and the principal preservation technician rank shall apply the A2 grade civil servant salary coefficient, group A2.1. The principal accountant rank shall apply the A2 grade civil servant salary coefficient, group A2.2.

3. The accountant rank, tax auditor rank, customs auditor rank, and preservation technician rank shall apply the A1 grade civil servant salary coefficient.

4. The junior accountant rank, junior tax auditor rank, junior customs auditor rank, intermediate preservation technician rank, and new warehouse keeper rank shall apply the A0 grade civil servant salary coefficient. Civil servants currently holding the junior accountant rank, junior tax auditor rank, junior customs auditor rank, intermediate preservation technician rank, and new warehouse keeper rank, if they graduate with a college degree appropriate to their job positions and are currently classified under the B grade civil servant salary coefficient issued with Decree No. 204/2004/ND-CP, shall be reclassified to the A0 grade civil servant salary coefficient according to the guidance provided in Clause 1, Section II of Circular No. 02/2007/TT-BNV dated May 25, 2007, of the Minister of Home Affairs on salary classification when promoting ranks or changing types of civil servants and public employees.

In cases where they do not have a college degree appropriate to their job positions and are currently classified under the B grade civil servant salary coefficient, they shall continue to be classified under that grade for a period of six years from the date this Circular takes effect. During this six-year period, the employing agency must arrange for civil servants to improve their qualifications to meet the criteria for the junior accountant rank, junior tax auditor rank, junior customs auditor rank, intermediate preservation technician rank, and new warehouse keeper rank; once they meet the criteria and conditions for these ranks, they shall be classified under the A0 grade civil servant salary coefficient.

In cases where civil servants are assigned to improve their qualifications but do not participate in the study or fail to meet the requirements, the employing agency shall report to the civil servant management agency to consider reassigning their work to match their educational qualifications or implement staff reduction measures.

5. The customs officer rank and the new tax officer rank shall apply the B grade civil servant salary coefficient. Civil servants currently holding the customs officer rank and the new tax officer rank, if they graduate with a secondary degree or higher appropriate to their job positions and are currently classified under the C grade (groups C1, C2) civil servant salary coefficient issued with Decree No. 204/2004/ND-CP, shall be reclassified to the B grade civil servant salary coefficient according to the guidance provided in Clause 1, Section II of Circular No. 02/2007/TT-BNV dated May 25, 2007, of the Minister of Home Affairs on salary classification when promoting ranks or changing types of civil servants and public employees.

In cases where they do not have a secondary degree appropriate to their job positions and are currently classified under the C grade (groups C1, C2) civil servant salary coefficient, they shall continue to be classified under that grade for a period of six years from the date this Circular takes effect. During this six-year period, the employing agency must arrange for civil servants to improve their qualifications to meet the criteria for the tax officer rank and the customs officer rank; once they meet the criteria and conditions for these ranks, they shall be classified under the B grade civil servant salary coefficient.

6. The clerical rank of warehouse guard staff shall apply the salary coefficient for Class C civil servants, Group C1.

Article 26. The organization of examinations to promote ranks for specialized civil servants in accounting, taxation, customs, and storage; examinations or evaluations for promotion to professional titles for specialized staff in accounting shall be conducted as follows:

1. For examinations to promote ranks for specialized civil servants in accounting, taxation, customs, and storage, they shall be carried out as follows:

a) The Ministry of Finance shall take the lead and coordinate with the Ministry of Home Affairs to organize examinations to promote ranks for the Senior Accountant, Senior Tax Inspector, and Senior Customs Inspector ranks.

The Ministry of Finance shall take the lead in organizing examinations to promote ranks to the Chief Accountant (for civil servants under the management of the Ministry of Finance), Chief Tax Inspector, Chief Customs Inspector, and Chief Storage Technician ranks after receiving comments on the content of the project and the quota for promotion from the Ministry of Home Affairs.

The Ministry of Finance shall take the lead in organizing examinations to promote ranks to the Accountant, Tax Inspector, Customs Inspector, Storage Technician, Intermediate Tax Inspector, Intermediate Customs Inspector, Storekeeper, and Storage Technician ranks after receiving comments on the quota for promotion from the Ministry of Home Affairs.

b) The agency managing civil servants as stipulated in Clause 2, Article 2 of Decree No. 24/2010/ND-CP shall take the lead in organizing examinations to promote ranks to the Chief Accountant rank after receiving comments on the content of the project and the quota for promotion from the Ministry of Home Affairs.

The agency managing civil servants as stipulated in Clause 2, Article 2 of Decree No. 24/2010/ND-CP shall take the lead in organizing examinations to promote ranks to the Accountant rank after receiving comments on the quota for promotion from the Ministry of Home Affairs.

2. For examinations or evaluations for promotion to professional titles for specialized staff in accounting, they shall be carried out as follows:

a) The Ministry of Finance shall take the lead in organizing examinations or evaluations for promotion to the Senior Accountant professional title after receiving comments from the Ministry of Home Affairs on the content of the project;

b) Ministries, ministerial-level agencies, government-affiliated agencies, provincial People's Committees, and centrally-administered city People's Committees shall take the lead in organizing examinations or evaluations for promotion to the Chief Accountant professional title after receiving comments from the Ministry of Home Affairs on the content of the project.

Ministries, ministerial-level agencies, government-affiliated agencies, provincial People's Committees, and centrally-administered city People's Committees shall organize or delegate authority to subordinate agencies and units to organize examinations or evaluations for promotion to the Accountant professional title according to the provisions of the law.

3. Regulations and rules for examinations to promote ranks for civil servants shall be implemented in accordance with Circular No. 13/2010/TT-BNV dated December 30, 2010, of the Ministry of Home Affairs detailing certain provisions on recruitment and promotion of civil servants under Decree No. 24/2010/ND-CP dated March 15, 2010, of the Government on recruitment, use, and management of civil servants, and Circular No. 03/2019/TT-BNV dated May 14, 2019, of the Ministry of Home Affairs amending and supplementing certain provisions on recruitment of civil servants and public officials, promotion of civil servant ranks, promotion of public official professional titles, and implementation of employment contracts for certain types of work in state administrative agencies and public service units.

Regulations and rules for examinations or evaluations for promotion to professional titles for public officials shall be implemented in accordance with Circular No. 12/2012/TT-BNV dated December 18, 2012, of the Ministry of Home Affairs on professional titles and changes to professional titles for public officials, and Circular No. 03/2019/TT-BNV dated May 14, 2019, of the Ministry of Home Affairs amending and supplementing certain provisions on recruitment of civil servants and public officials, promotion of civil servant ranks, promotion of public official professional titles, and implementation of employment contracts for certain types of work in state administrative agencies and public service units.

Article 27. Implementation organizations

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

2. Staff performing accounting work in public service units shall apply the provisions on professional and vocational standards and salary grading of the ranks of specialized civil servants in accounting as stipulated in this Circular to implement recruitment, utilization, and management of staff.

Article 28. Effective Date

1. This Circular shall take effect from January 1, 2020.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central government shall be responsible for implementing this Circular./.

Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister and Deputy Prime Ministers;
- General Secretary's Office;
- Government Office;
- National Assembly's Office;
- President's Office;
- Central Party Office and Central Party Committees;
- Ethnic Council and Committees of the National Assembly;
- Ministries, ministerial-level agencies, government agencies;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Vietnam Fatherland Front Central Committee;
- Provincial Departments of Finance;
- Provincial People's Councils, Provincial People's Committees;
- Department of Finance of provinces and centrally governed cities;
- Department of Legal Drafting, Ministry of Justice;
- Official Portal: Government, Ministry of Finance;
- Units under and directly affiliated with the Ministry of Finance;
- To be filed: VT, TCCB.

DEPUTY MINISTER
DEPUTY MINISTER

Do Hoang Anh Tuan

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29/2022/TT-BTC Thông tư số 29/2022/TT-BTC Quy định mã số, tiêu chuẩn chuyên môn, nghiệp vụ và xếp lương đối với các ngạch công chức chuyên ngành kế toán, thuế, hải quan, dự trữ 生效中

77/2019/TT-BTC

Circular No. 77/2019/TT-BTC stipulates the code number, professional standards, and salary grading for civil servant positions in specialized fields of accounting, taxation, customs, and reserves.

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Tiếng Việt Thông tư số 77/2019/TT-BTC Quy định mã số, tiêu chuẩn chuyên môn, nghiệp vụ và xếp lương đối với các ngạch công chức chuyên ngành kế toán, thuế, hải quan, dự trữ 한국어 시행령 제 77/2019/TT-BTC 회계, 세금, 관세, 비축 전문 공무원 직급에 대한 코드 번호, 전문 기술 및 업무 기준, 급여 등급을 규정함 中文通知2019年第77号令关于会计、税务、海关和储备专业公务员职级的代码、专业标准和工资等级的规定

Circular No. 77/2019/TT-BTC stipulates the code number, professional standards, and salary grading for civil servant positions in specialized fields of accounting, taxation, customs, and reserves.

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