Circular 88/2026/TT-BTC of the Ministry of Finance

CIRCULAR

Regulations on standards, quotas for equipping, issuance regimes, management,
use of insignia, badges, uniforms, and nameplates of tax officials

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to Government Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Government Decree No. 166/2025/NĐ-CP;

Pursuant to the Government Decree No. 256/2026/NĐ-CP stipulating insignia, badges, uniforms, and nameplates of tax officials;

Article 1. Amending and supplementing certain provisions of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration

The Minister of Finance issues this Circular stipulating standards, quotas for equipping, issuance regimes, management, and use of insignia, badges, uniforms, and nameplates of tax officials.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates standards, quotas for equipping, issuance regimes, management, and use of insignia, badges, uniforms, and nameplates of tax officials in accordance with Clause 1, Article 10 of the Government Decree No. 256/2026/NĐ-CP stipulating insignia, badges, uniforms, and nameplates of tax officials.

Article 2. Applicability

In accordance with Article 2 of the Government Decree No. 256/2026/NĐ-CP stipulating insignia, badges, uniforms, and nameplates of tax officials.

Chapter II

STANDARDS, QUOTAS FOR EQUIPPING, ISSUANCE REGIMES, MANAGEMENT AND USE OF INSIGNIA, BADGES, UNIFORMS AND NAMEPLATES
OF TAX OFFICIALS
OF THE TAX NOTARY PUBLIC

Article 3. General Standards and Quotas

1. The standards and quotas prescribed in this Circular are maximum standards, serving as a basis for planning annual procurement plans.

2. In the first year of implementing the equipping and issuance of insignia, badges, uniforms, and nameplates for tax officials (referred to as the first year), tax officials will be fully equipped according to the standards and quotas prescribed in this Circular. Subsequent years' equipping will be carried out based on the uniform usage needs of each individual but shall not exceed the prescribed standards.

Provincial Tax Departments, City Tax Departments, Tax Office (collectively referred to as units under the Tax Bureau) shall build requirements and plans for equipping insignia, badges, uniforms, and nameplates for tax officials before March 31 each year, ensuring economy and effectiveness, and report to the Director of the Tax Bureau for decision.

3. Depending on weather conditions and working environments, units under the Tax Bureau shall aggregate the needs of all tax officials within their jurisdiction to register and switch standards for winter outerwear, long-sleeved shirts, spring and summer shirts, spring and summer women's pants, and spring and summer women's skirts. Such standard switching shall be conducted from the second year onwards, during the individual's equipping cycle, and must comply with the following principles:

3.1. One winter outerwear can be switched for two spring and summer shirts or two long-sleeved shirts or one spring and summer shirt and one long-sleeved shirt.

3.2. One long-sleeved shirt can be switched for one spring and summer shirt and vice versa.

3.3. One pair of spring and summer women's pants can be switched for one spring and summer women's skirt and vice versa.

3.4. In all cases of switching as provided for in Points 3.1, 3.2, and 3.3 of this Clause, tax officials must ensure they have at least two usable pieces of clothing, two pairs of pants, or two skirts of the type proposed for switching.

4. In cases where insignia, badges, uniforms, and nameplates that have been equipped and issued are lost or damaged due to natural disasters, fires, or other force majeure situations as prescribed by law: The Director of the Tax Bureau shall decide on the issuance of replacement quantities based on the proposals of the heads of units.

Article 4. Standards, quotas for equipment and issuance regulations

1. Badge plates: Two pieces in the first year (to be attached to ceremonial hats and regular service hats) and will only be reissued if lost or damaged.

2. Rank insignia: One set every three years (excluding cases of change in position or title; loss or damage).

3. Uniforms:

3.1. Ceremonial uniforms: First year: One set; Subsequent years: Only reissued if lost or damaged, but at least five years after the last issuance. Each set of ceremonial uniforms includes:

a) Male: One pair of trousers, one winter ceremonial jacket, one summer ceremonial jacket.

b) Female: One pair of trousers, one skirt, one winter ceremonial jacket, one summer ceremonial jacket.

3.2. Spring and summer attire: One set per year (two sets in the first year). Each set of spring and summer attire includes:

a) Male: Two short-sleeved shirts, one pair of trousers.

b) Female: Two short-sleeved shirts, one pair of trousers, one skirt.

3.3. Autumn and winter attire: One set every two years (two sets in the first year). Each set of autumn and winter attire includes:

a) Male: One outer jacket, one pair of trousers.

b) Female: One outer jacket, one pair of trousers or one skirt.

3.4. Dress shirt worn under the winter ceremonial jacket and autumn dress shirt (long-sleeved shirt) for both male and female: One piece per year (two pieces in the first year).

3.5. Cold weather jacket: One piece every three years.

3.6. Cap, soft hat: First year: One ceremonial hat, one regular service hat; Subsequent years: Only reissued if lost or damaged, but at least five years after the last issuance.

3.7. Shoes: One pair per year.

3.8. Belt: One piece every two years.

3.9. Tie: One piece every three years.

3.10. Socks: Two pairs per year.

3.11. Pine branch emblem: One set in the first year and only reissued if lost or damaged.

4. Nameplate: One piece every three years (excluding cases of change in position or title; loss or damage).

Article 5. Management and Use

1. The management and use of badge plates, rank insignia, uniforms, and nameplates by tax officials must comply with the standards and quotas stipulated in this Circular.

2. Tax officials are responsible for using badge plates, rank insignia, uniforms, and nameplates for their intended purposes and in accordance with regulations; managing, maintaining, and preserving badge plates, rank insignia, uniforms, and nameplates issued. In cases where they are lost or damaged due to natural disasters, fires, or other force majeure situations as prescribed by law, tax officials must report and submit a written notice to the direct supervising unit's head for consideration and proposal for resolution to the competent authority.

3. When tax officials leave their positions, transfer to work outside the tax agency, or are disciplined with dismissal, they must return all badge plates, rank insignia, and nameplates issued to the direct supervising unit; uniforms issued will not be recovered; the recovery process shall be negotiated fully and promptly by the direct supervising unit's head according to regulations.

4. It is strictly prohibited for tax officials to lend, lease, transfer, or use badge plates, rank insignia, uniforms, and nameplates issued for purposes other than performing official duties and assigned tasks.

5. The issuance, management, recovery, and replacement of badge plates, rank insignia, uniforms, and nameplates must ensure transparency, economy, efficiency, and prevent loss and waste.

The Director of the General Department of Taxation is responsible for providing detailed guidance on the management and use of badge plates, rank insignia, uniforms, and nameplates for tax officials.

Chapter III

IMPLEMENTING PROVISIONS

Article 6. Financial Resources

The budget for the procurement and production of badge plates, rank insignia, uniforms, and nameplates for tax officials is allocated according to the State Budget Law, guiding documents implementing the State Budget Law, and the staffing levels approved by the competent authority.

Article 7. Methods for organizing the manufacture, equipping, and distribution

1. The Tax Department shall specify technical details regarding materials, sewing specifications, and other necessary contents for the manufacture of insignia, rank badges, uniforms, and nameplates for tax officials; it shall be responsible for equipping and distributing insignia, rank badges, uniforms, and nameplates for tax officials working at units under its management as prescribed.

2. The head of units under the Tax Department shall be responsible for organizing the implementation, managing, and using insignia, rank badges, uniforms, and nameplates provided to tax officials within their unit to ensure proper use according to purpose, correct recipients, economy, and effectiveness.

Article 8. Effective Date

2. Circular No.

2. Circular No. 85/2013/TT-BTC dated June 26, 2013, issued by the Ministry of Finance, guiding the distribution, management, and use of insignia, rank badges, uniforms, and nameplates in the tax sector, shall cease to be effective from the date this Circular takes effect.

3. When the referenced documents applied in this Circular are amended, supplemented, or replaced by new documents, they shall be implemented according to the amended, supplemented, or replacing documents.

Article 9. Responsibility for implementation

1. The Director of the Tax Department: Shall be responsible for directing, guiding, and inspecting the implementation of Decree No. 256/2026/NĐ-CP dated June 30, 2026, issued by the Government, concerning insignia, rank badges, uniforms, and nameplates for tax officials, and this Circular.

2. During the implementation process, if there are any difficulties, they should be promptly reported to the Ministry of Finance for study, supplementation, and amendment.