Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, duties, powers, structure and organization of the Ministry of finance;

Pursuant to decision No. 16/2011/QĐ-TTg dated 10/03/2011 by the Prime Minister on the implementation of financial management mechanisms and staffing for the General Department of taxation and the General Department of customs the period 2011-2015;

The Ministry of Finance shall guide the implementation of the financial management and staffing for the General Department of taxation and the General Department of customs the period 2011-2015 as follows: article 1. Object, scope to apply financial management and staffing for administrative agencies, business units (units) under the General Department of Taxation, the General Department of customs under the Ministry of finance in the period 2011-2015 according to decision 16/2011/QĐ-TTg dated 10/03/2011 by the Prime Minister.

Article 2. About payroll 1. The payroll administration of Tax Administration, the Customs Administration is determined in the total range of payroll administration was competent State agencies assigned to the Ministry of finance. The Minister of finance delivered target administrative payroll, Payroll Tax Administration for the career, the General Department of customs match function, tasks are assigned according to the provisions, on the basis of proactive organization, management arrangements and employers in accordance with the policy of downsizing the State.

2. General Director of taxation, General Director of the Bureau of customs celebrated, management, use of public servants, officers under the provisions of the law and of the Ministry of finance. The total payroll allocated to the subdivisions of the tax administration, the Customs Administration does not exceed payroll targets were the Minister of financial affairs.

In addition to the payroll number was delivered, Tax agencies, customs are the lease securities work and labor contracts under the provisions of the law.

3. The case due to the establishment of more mergers or tax authorities, customs in the province, the city in Central or are additional functions and duties under decision of the competent authorities, General Director of the tax Bureau, General Director of the Customs Bureau to actively arrange staffing within the total payroll was the Minister of finance. In case it is necessary to increase the payroll to meet targets new jobs arise, General Director of the tax Bureau, General Director of the Customs Bureau reported the Finance Minister for consideration and unity with the Interior Minister of the Prime Minister's decision.

Article 3. Funding for operational 1. Funding of activities Of tax and customs administration is allocated every year according to the level of stability is 1.9% on the estimation of the annual State budget revenue by Congress decision, the Prime Minister delivered the General Department of taxation, the General Department of Customs made and are aggregated in the income estimates-annual State budget of the Ministry of finance the Government , the Congress decided.

2. Estimation of the annual State budget income as a basis for determining the funding of activities Of tax and customs administration including taxes and other revenues (in the Appendix specify collectible estimation) attached to this circular.

3. The General Department of taxation, the General Department of customs self cover increased expenses according to the policy, the new regime by the competent State agencies, issued under the advocates and asked to change current policies. Cases due to objective factors that funding levels are allocated from the General Department of taxation, the General Department of customs as prescribed in paragraph 1 of this article are not sufficient to ensure a minimum spending to maintain the operation of the then Minister of finance the prime consideration, adjust accordingly.

Article 4. Other funding sources in addition to the funds allocated to the provisions in article 3 of this circular, annual Total tax and Customs Administration also used the following sources of funding: 1. State budget funding allocated:-implementation of the scientific research, the Ministry;

-Training, fostering civil servants according to the program of the State;

-Implementation of national target programs, programs, other government projects in addition to regular duties;

-Perform payroll according to the mode specified by the State.

2. Fees and charges was allowed to leave as specified by the competent authority, other legitimate funding source be used according to rules of law.

The management and use of funds above, the total tax and customs administration must follow the right content in the right mode to use, the costs according to the current rules for each funding source.

Article 5. Use of funds the operation 1. The funds provided for in paragraph 1 of article 3 of this circular is distribution and delivery estimates for the General Department of taxation, the General Department of customs guarantee: minimum construction investment Spending by 10%, the genus stores modernized equipment 25% minimum and maximum operational 65% on total spending.

2. content use Active a) funding spent on construction:-implementation of the investment project, the work of the General Department of taxation, the General Department of customs as plans have been approved by the authority.

-In case of need, the Minister of finance capital transfers are arranged by the project, works in the General Department of taxation, the General Department of customs to focus capital of the project, the work underway but not yet arranged financing to ensure speeding soon put into exploitation , use.

The management and use of capital construction investment to follow the provisions of the law on investment and construction.

b) Genus shops, modernization of equipment:-Chi stores assets, equipment and working to serve professional service;

-The application of information technology under the program plan was approved by the authority;

-Implementation of the programme, projects under the General duties of the financial sector has served the professional duties of the General Department of taxation, the General Department of customs as: communications infrastructure project, database project, the project Center for training in information technology and disaster prevention and other programs other projects, according to the decision of the Minister of finance.

The Finance Minister decided the cost estimation, management, property procurement and modernization of the equipment mentioned above make sure to meet the target, the required modernisation of the tax administration, the customs administration and the financial system as prescribed.

c) regular Expenditure: funding of often genera Of tax and customs administration consists of the following:-the payment of individuals (including increased salary; expenditure reward and welfare State regimes collective regulation; and work stock rental spending labor contract to outsource as specified in clause 2 2 of this circular).

-Administrative management and professional assurance, including: + forbidden public services, Office supplies, information, communication, contacts, conferences, diem, hiring and some other prescribed expenditures;

+ Genus advocacy strategies and guidelines, policies and laws of the State for taxes, customs; taxpayers support;

+ The special business Expenditure on combating smuggling, check, control, customs intelligence in order to prevent tax evasion and acts in violation of tax laws, customs;

+ Genus buy supplies, prints, commissioned a tax collector, costume, dog training and risk management, professional and special services expenditures;

+ Genus coordinate the work to accomplish the mission;

+ Genus compensation for individual and organization according to the provisions of law in business activities;

+ Scientific research Expenditure level; spend on training, fostering professional training for public officers under the program, the plan of the system;

+ Genus property repairs, equipment, facilities, Office staff, professional expertise;

+ Union of foreign travel; genus welcomes foreign sitting on working in Vietnam, organizing workshops, International Conference in Vietnam, the annuity contribution to international organisations as specified;

+ Genus assist maneuver, rotation, seconded officers, public officials in Tax Administration, the Customs Administration;

+ Genus guarantee activities of party organizations at the discretion of the Secretariat of the Communist Party; genus ensures operation of the unions in accordance with the current legislation.

+ Other regular expenses.

d) funding activities of the General Department of taxation, the General Department of customs provisions in clause 1 of article 3 of this circular last year has not yet used up was transferred the following year to continue using (except capital construction).

Article 6. Standards, the level of genus, the genus mode 1. For the mode, standard, has been spending the Agency has the authority to enact, General Director of the tax Bureau, General Director of the Customs Bureau to actively guide the unit in the system of the Organization make to match the unit's activities.

2. for specific expenses, General Director of the tax Bureau, the General Directorate for customs based on the specific situation and the potential source of funding, based on the use of standard costs, current rules to build standard, specific spending accordingly the Minister of finance for approval , issued.

3. salary, spending public money: on the basis of the payroll number was Minister of finance and funding sources are used, the level of spending public money, wages for public servants and employees of the tax system-wide average, the customs system does not exceed 1.8 times the salary mode for officers public servants, by State regulations (salary scales, and allowance, except for night work allowance, overtime);

General Director of the tax Bureau, General Director of the Customs Bureau, heads the Unit decided the distribution of wages, public money as a result of the quality of work done by each public servants under the principle of fairness, the salary attached to the job efficiently, and must be reflected in internal spending regulation of the unit.

Article 7. Use the cost savings are


Every year, the cost savings from the regular expenditure specified in point c of Paragraph 2 article 5 this circular (after it has secured sufficient funding arrangement to perform other tasks completed and unfinished tasks are transferred to the following year), the total tax and customs administration to be used for the following : 1. Used to layout for construction works was enough, the need to accelerate the progress of capital construction investment but not meet; asset procurement and modernization of equipment meet the requirements of modernization.

General Director of the tax Bureau, General Director of the Customs Bureau reported to the Minister of finance approves the plan, the list of prescribed procedures.

2. additional support beyond general policy for people who voluntarily break mode in the process of arranging, organized labour; support public servants experiencing particularly difficult circumstances, illness or other special circumstances; support the business units directly under the General Directorate; support the activities of the party organization, the Union of the General Department of taxation, the General Department of customs.

3. Additional income for the officers, servants, officers and employees of the tax system-wide average, the customs system 0.2 times the maximum salary for public servants by State regulations (salary scales, position allowances and allowances, with the exception of the night , overtime).

Additional spending of income for each of the officers, servants, officers and employees by the unit heads to decide on the principles associated with effective work, fair, reasonable, and are consistent with the trade union organization unit and was openly in all units.

4. The genus rewarded for organizations and individuals in and outside the tax system, Customs has the system of contributions in support of activities of tax administration, customs; genus collective welfare.

The total reward spending, welfare in the tax system, the annual customs system must not exceed 3 months salary, wages and real income made during the year.

5. The number of remaining funds after it was used for the above content Of tax and customs administration was transferred the following year to continue using.

Article 8. Secured funding for the activities of the business units of the business units directly under the General Directorate of taxation, the General Department of customs operational funding was secured from the State Affairs funds specified in article 3 of this circular; the spending regime applicable under the provisions of this circular and made autonomy, self responsible for performing the tasks, organization, staffing and financing for the public, as stipulated in Decree No. 43/2006/ND-CP on April 25, 2006 , Decree No. 115/2005/ND-CP dated September 5th, 2005, Decree No. 96/2010/ND-CP on September 2, 2010 by Government and the current Guide text.

The base functions, tasks, business units directly under the General Directorate of customs administration, Tax plans and self-reliance is responsible for sending Tax Administration Finance, General Department of customs to submit the Ministry of Finance (level I) consider undertaking the estimation of incomes and expenses; determine the classification of business units; the level of funding the State budget ensures regular (for the unit itself ensuring a part of operating cost, the unit due to the State budget guarantees the whole operational costs). The expense of the State budget allocated to business units allocated and assigned in the estimation of the annual expenditure of the General Department of taxation, the General Department of customs as determined by the Minister of finance.

Article 9. Established Executive, estimation and settlement The estimating, estimation and Executive funding (including funding often genera and construction investment funding) done under the current rules of the State.

Article 10. Implementation 1. The Ministry of Finance (level I) is responsible for guiding, implementing financial management and staffing for the tax system, the customs system as defined in decision No 16/2011/QĐ-TTg dated 10/03/2011 by the Prime Minister and the guidance in this circular.

2. On the basis of the instructions of the Ministry of Finance (level I), General Director of the tax Bureau, General Director of the Bureau of customs are responsible for guiding and implementing organization for the units in the tax system, the customs system.

The third quarter of 2015, General Director of the tax Bureau, General Director of the Customs Bureau held summarizing, evaluating the results of financial management and payroll period 2011-2015, building financial management and payroll for the next phase of Ministry of finance report to the Prime Minister the Commission, the National Assembly decided.

3. operational expenditure allocated to the General Department of taxation, the General Department of Customs (including mutual funds) from 2010 and earlier unused leftovers, the payment is continued in use for specialized missions, construction and property shopping and modernization of the equipment according to the instructions in this circular.

Based on the number of unused funds, and demand meet professional tasks, construction investment and asset procurement and modernization of equipment, General Director of the tax Bureau, General Director of the Bureau of customs planning, navigation, the report estimates the Finance Minister decided to use funds on ensuring practical , effective.

4. This circular is effective from 1/7/2011 and are applied to the budget from 2011 to 2015.

Abolish circular No. 116/2009/TT-BTC and circular No. 117/2009/TT-BTC dated 5/6/2009 of the Ministry of Finance shall guide the implementation of the decision No. 63/2009/QD-TTg dated and 64/2009/QD-TTg dated 21/4/2009 of the Prime Minister on the issue of financial management and payroll tax system for the customs system, in 2009 and 2010.

In the process of implementing, if difficult obstacles suggest that these units reflect on the Finance Ministry to research, timely resolution./.