This Decision stipulates the code of conduct of tax officials with taxpayers in performing their duties and public services as prescribed by law; the responsibilities of heads of competent agencies and units in implementing and handling violations by officials under their management.
The subjects of application are civil servants directly performing tax management work at units under tax authorities at all levels.
This regulation is applied to employees working under a contract regime in accordance with the Government 's regulations on contracts for certain types of work in administrative agencies.
The purpose of regulating the Code of Conduct for Taxpayers is to:
Firstly, contributing to the goal of building a modern, streamlined tax sector that operates efficiently, effectively and effectively;
Second, contributing to building a team of tax officials with good political qualities, professional ethics, good professional expertise, innovative thinking, the ability to apply science, technology and digital transformation in performing tasks, meeting the requirements of the tax sector in the new period;
Third, improve public service culture, contribute to forming a standard behavioral style and working manner of tax officials in communicating and behaving with taxpayers;
Fourth, it is the basis for each individual to self-regulate his or her behavior to achieve cultural values;
Fifth, raise awareness and responsibility of tax officials in corruption prevention and control;
Sixth, to promote the responsibility of heads of agencies and units in implementing public service culture; to serve as a basis for tax authorities at all levels to consider the responsibility of civil servants when violating standards of conduct with taxpayers, and at the same time as a basis for taxpayers to monitor tax officials' compliance with legal regulations;
Seventh, contribute to building the image of the tax authority with taxpayers as truly friendly, close, and a reliable address for taxpayers;
Eighth, it contributes to building the trust and satisfaction of taxpayers with the tax authorities. Each standard and professional attitude of tax officials will help people believe in the integrity, fairness, transparency and objectivity of the tax authorities. When taxpayers are satisfied with the behavior of the tax authorities, it will encourage taxpayers to voluntarily comply with tax laws.
In the process of implementing this Regulation, if there are any problems or inappropriate content, heads of units are requested to report to the Tax Department (through the Personnel Organization Board) for amendment and supplementation.
Source: https://nhandan.vn/cuc-thue-ban-hanh-quy-tac-ung-xu-voi-nguoi-nop-thue-post924637.html
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