Circular 85/2013/tt-Btc: Guide The Management, Allocation And Use Of Badges, Insignia, Uniforms And Sign The Tax Industry

Original Language Title: Thông tư 85/2013/TT-BTC: Hướng dẫn việc cấp phát, quản lý và sử dụng phù hiệu, cấp hiệu, trang phục và biển hiệu ngành thuế

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FINANCE MINISTRY
Number: 85 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, June 26, 2013

IT ' S SMART

Instruct the issuing, management and use of the badge,

signal, clothing, and signs of taxation

____________________

Base of Protocol 36 /2012/NĐ-CP April 18, 2012 of the Government Regulating Functions, duties, powers, and organizational structure of the Ministry, the peer-to-peer body;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Decision base No. 593/QĐ-TTg on April 15, 2013 by the Prime Minister for the title, rank, costume and sign of public office, tax officer;

On the recommendation of the Attorney General,

The Minister of Finance guides the granting of the issuing, management and use of the badge, rank, costume and sign of the tax industry as follows:

Chapter I

GENERAL REGULATION

What? 1. Subject applies

1. Labour, the official (later known as public office) is working in the tax industry.

2. For people working in the tax industry according to the regulatory labor contract regulation at the Digital Protocol 68 /2000/ND-CP November 17, 2000, of the Government on the implementation of the contract regime some kind of work in the state administrative body, the career unit (Digital Protocol) 68 /2000/ND-CP ) is used in the first place, using a number of suitable suitable costumes in Clause 2, Article 3, Chapter II of this.

What? 2. Common Principles

1. Labour and the contract worker by the Digital Protocol 68 /2000/ND-CP be granted the badge, rank, costume, and sign to use as a prescribed task at this Smart.

2. Labour and the contract worker by the Digital Protocol 68 /2000/ND-CP is responsible for preserving, preserving the badge, rank, costume, and signage issued. In case of loss, the damage must be reported immediately by the authorship of the authority to be considered, resolved.

3. Labour and the contract worker by the Digital Protocol 68 /2000/ND-CP When there is no more work in the tax industry (moving on to non-taxable units, leave the regime, please stop, be disciplined by the form of employment, etc.) to submit to the entire badge, rank, outfit, and sign that has been granted.

4. Strict the loan or use of the badge, rank, costume, and signage has been granted other purposes.

Chapter II

PROCUREMENT, LEVEL, BUDGET, MANAGEMENT, USE, MANAGEMENT

What? 3. Regulation on standard and term usage

1. Standard for civil service

1.1. Easter: 02 to 5 years.

a) Nam: 01 pants, 1 long sleeves, 1 sleeve.

b) Female: 01 pants, 01 dresses, 1 long sleeves, 1 sleeve.

1.2. The shirt worn in the dress was used for both men and women: 01 each year (the first year was issued 2).

1.3. Austria, trousers-east: 01 to 2 years.

1.4. The shirt worn in the uniform outfit was used for both men and women: 1/1 year (the first year was issued 2).

1.5. Asparagus suits in the form of an asparagus for male and female workers in cold climates according to government regulation: 01-3 years.

1.6. Austria, Spring-Summer: 01-1 year (first year).

a) Nam: 1 bobby, 1 trousers.

b) Female: 1 shirt, 01 trousers, 01 dresses.

1.7. Pi hat, soft hat: 02 thready/5 years.

1.8. Craven (caravat): 01-3 years.

1.9. Leather shoes: 01 in a year.

1.10. All legs: $2 a year.

1.11. Belt: 01-2 years.

1.12. Badge, signal, sign, change.

2. Standards for contract labour

2.1. People who work in the tax industry follow the regulatory labor contract at the Digital Protocol. 68 /2000/ND-CP as: protection, driving, catering, etc. being granted a dress (different from public dress) as standard as for civil service, including the following types of clothing:

-Austria, the clothing, the summer, the east, the dress.

-Other costumes: belts, leather shoes, legs, cravties (caravat), anti-malarial.

2.2. The style and management use of the outfit for the worker follows the labor contract regime provided by the General Secretary General of the Internal Revenue Service.

What? 4. Expense

Fabrics and ingredients used for keeping the badge, rank, outfit and signage ensure the quality is both durable; specific standards are approved by the Internal Revenue Directorate, the Ministry of Finance of the Year. The case of fabric and the ingredients in the water that has not yet met the requirement above, reports the Ministry of Finance for purchase from another source.

In terms of standard and single-price, delivery to the General Secretary General of the Internal Revenue Tax.

The funding of the badge, rank, outfit, and sign of the tax industry is guaranteed by the General Secretary General of the Revenue Service in a budget bill that ensures the activity of the Internal Revenue Service.

What? 5. The way of organizing seamless, management and licensing

1. Revenue Directorate is responsible: the garment organization focuses on the General Directorate of Taxation, Management and Issuing Rank: badge, title, apparel, and signage of the public; the garment of labor contracts by Protocol No. 68 /2000/ND-CP for the subordinated units, subordinated to the Internal Revenue Service.

2. The Secretary of Taxation, the chief of the units of subordination, subordinated to the Tax Directorate responsible for the organization to carry out the management and use of the badge, rank, outfit and sign of the public; the contract of the contract worker by decree No. 68 /2000/ND-CP The correct purpose, the right to be true, the right object, the savings and the efficiency.

Level time: level one in April every year.

What? 6. How to Use

The General Directorate General of the Tax Directorate is responsible for the specific guidance of the use of the badge, rank, costume and sign of taxation.

Chapter III

THE ORGANIZATION.

What? 7. It has been in effect since 15 August 2013.

Repel No. 12-TC/TCT on 28/02/1991 by the Ministry of Finance Regulation and Guide to Management and Use of Tax and Private Sector 21-TC/TCT on March 17, 1995 by the Department of Regulatory Finance and Additional guidance on management and use of industry atdress. Tax.

What? 8 The Director General of the Internal Revenue Directorate is responsible for directing, guiding, examining the implementation of Decision No. 593/QĐ-TTg on April 15, 2013 of the Prime Minister and of this Information ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan