The Tax Department announced today the issuance of eight rules for resolving administrative procedures, effective 30/9, across all levels of tax agencies.

Accordingly, tax officers must review and process applications as soon as they meet eligibility criteria, actively coordinating to reduce processing times. The stipulated "deadline" represents a mandatory limit, not a target to be awaited before action.

For applications facing potential delays, officers are required to monitor, address underlying causes promptly, and report without delay if deadlines cannot be met. Additionally, officers must proactively notify taxpayers of any issues affecting progress.

Officers are prohibited from intentionally delaying applications until near the deadline or waiting for taxpayer reminders before acting. They must prevent applications from accumulating due to internal coordination issues, ensuring consistent monitoring and follow-up. Furthermore, officers cannot use "still within the deadline" as an excuse for slow processing of eligible applications.

Tax officers guide citizens through procedures. *Photo: Tax Department*

The new rules also mandate providing taxpayers with comprehensive guidance from the start, ensuring they clearly understand the requirements, rationale, process, and subsequent steps. Officers must verify applications and data to reduce instances of citizens and businesses needing to revise submissions or contact the department repeatedly due to inadequate, unclear, or inconsistent instructions.

Officers must proactively utilize information already held by the tax agency, without requiring taxpayers to resubmit it. Should data discrepancies arise, the tax agency is responsible for investigating the cause, differentiating between taxpayer errors and faults within data, systems, or procedures.

In cases of emerging issues, officers must proactively report them and propose solutions. Matters beyond their jurisdiction must be promptly escalated to the competent authority for review, thereby preventing application backlogs or the shifting of responsibility.

The Tax Department insists that taxpayers should not be left to resolve the agency's internal issues independently. An officer's responsibility extends beyond merely receiving or transferring an application; it includes monitoring its progress to completion, coordinating processing, and verifying results before delivery.

Any issues that emerge after results are delivered, if falling within the tax agency's responsibility and jurisdiction, must still be accepted and resolved.

Furthermore, officers are instructed to select processing methods that benefit taxpayers when legally permissible, applying them consistently to cases sharing the same nature and legal foundation. This flexibility, however, must not serve as justification for arbitrary decisions or the creation of exceptions.

Officers are required to listen attentively, use clear language, and maintain a calm, respectful demeanor during all interactions. Requirements, legal grounds, and application statuses must be communicated in line with regulations and authority. Officers are strictly prohibited from creating obstacles, imposing baseless demands, suggesting, or accepting improper benefits.

To enable taxpayer oversight of service quality, the core rules will be prominently displayed at all procedure reception and resolution points, and disseminated via the industry's information channels and hotlines.

Adherence to these rules will serve as a key criterion for evaluating and classifying officer performance, as well as for annual merit reviews. Serious violations will result in disciplinary action against the head of the department and involved individuals.

Phuong Dung