Vietnamese
On October 26, 2026, the Tax Department issued Decision No. 1467/QD-CT promulgating the Regulation on Public Service Culture in the Tax Sector. The Regulation sets out five groups of public service culture standards for civil servants and employees in the tax sector to follow.
Under Decision No. 1467/QD-CT, the Regulation on Public Service Culture in the Tax Sector applies to civil servants and employees in the tax sector from October 26, 2026.
Specifically, Chapter I of the Regulation promulgated together with Decision No. 1467/QD-CT sets out the following five groups of public service culture standards for the tax sector:
(1) Cultural standards for personal conduct
Under Article 1 of the Regulation, civil servants and employees in the tax sector must adhere to four standards:
Diligence, thrift, integrity, uprightness, and impartiality in the public interest.
Steadfastness, intellect, innovation, and creativity.
Respect for the rule of law and professional proficiency.
Mastery of technology, digital transformation, and lifelong learning.
(2) Cultural standards for work
Under Article 2 of the Regulation, cultural standards for work include:
Dedication, diligence, responsibility, and initiative.
The courage to think, act, and take responsibility.
Commitment and an aspiration to contribute.
Efforts to improve productivity, quality, and work efficiency.
(3) Cultural standards for relations with colleagues
Article 3 of the Regulation sets out four cultural standards for relations with colleagues:
Respect, sincerity, and honesty.
Exemplary conduct, fairness, and objectivity.
Civil communication and appropriate conduct in the digital environment.
Solidarity, cooperation, and joint efforts for the development of the tax sector.
(4) Cultural standards within agencies, specifically:
Orderliness, discipline, and compliance with rules.
A civilized, modern, friendly, green, clean, and attractive workplace.
Protection of state secrets and assurance of information security.
Practicing thrift and combating wastefulness.
(5) Cultural standards for relations with taxpayers
Notably, Article 5 of the Regulation sets out four cultural standards for relations with taxpayers:
Courtesy, respect, attentive listening, understanding, and partnership with taxpayers.
Openness, transparency, fairness, and confidentiality of taxpayer information.
Dedicated service, support, and accurate, complete, and timely guidance.
Using service quality, effectiveness, and taxpayer satisfaction as benchmarks.
In addition, under Article 8 of the Regulation promulgated together with Decision No. 1467, these standards aim to build a relationship of cooperation and partnership between tax authorities and taxpayers based on respect, transparency, and compliance with the law.
Furthermore, under Article 11 of the Regulation, the public service culture standards shall be translated into specific requirements in accordance with the law and tax sector regulations, in conjunction with efforts to develop agencies and units that meet cultural standards; evaluate and classify civil servants and employees; consider emulation titles and forms of commendation; and determine responsibility as prescribed.
Accordingly, from October 26, 2026, the five groups of public service culture standards for the tax sector serve as a basis for building a workforce of civil servants and employees characterized by transparency, professionalism, integrity, and innovation, and for improving the quality of services provided to taxpayers.
