The circular stipulated the implementation of financial management mechanisms and staffing for the General Department of taxation and the General Department of customs the period 2016-2020 base resolution No. 1094/NQ-UBTVQH13 of 18 December 2015 of the Standing Committee of the National Assembly on financial management and staffing for the General Department of taxation General Department of customs, the 2016-2020 period;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;
Pursuant to decision No. 13/2016/QD-TTg dated 15 March 2016 of the Prime Minister on the implementation of financial management mechanisms and staffing for the General Department of taxation, the General Department of customs on the 2016-2020 period;
According to the proposal of the Director General, Finance Administration career;
The Minister of Finance issued a circular regulating the implementation of the financial management and staffing for the General Department of taxation, the General Department of customs on the 2016-2020 period.
Article 1. Scope and objects 1. Scope: this circular stipulates the implementation of financial management mechanisms and staffing for the General Department of taxation and the General Department of customs on the 2016-2020 period.
2. Objects: a) the Ministry of finance and the ministries concerned;
b) Of taxation; The tax Department, central cities; The tax Bureau, districts, towns and cities in the province; the unit of estimation and the business units in the General Department of taxation;
c General Department of customs); The Customs Bureau, the province, the central cities; Bureau of customs in the Customs Bureau, the province, the central cities; the unit of estimation and the business units in the General Department of customs.
Article 2. About performs payroll as defined in article 3 of decision No. 13/2016/QĐ-TTg dated 15/3/2016 of the Prime Minister on the implementation of financial management mechanisms and staffing for the General Department of taxation, the General Department of customs on the 2016-2020 period (hereinafter the decision No. 15/2016/QD-TTg).
Article 3. Funding for operational 1. Funding to ensure the activity of the General Directorate of Taxation and the General Department of Customs: a) for operational expenditure of the General Department of taxation and the General Department of Customs (including regular spending and construction investment, procurement and modernization of the equipment) is allocated annually by the stable level is 1.8% (for the General Directorate of Taxes) and 2.1% (for the General Department of customs) on the expected budget revenues the State annually by Congress, Government Affairs General Directorate of the tax and customs administration implementation and are aggregated in the income estimates, the annual State budget of the Ministry of finance the Government, the National Assembly decided.
(Directory of revenues to determine estimates of revenue, as the basis for determining the funding of activities Of tax and customs administration according to the appendix attached to this circular).
b) Of tax and customs administration support increased expenditures 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 defined in art. 1 this is not enough to guarantee the minimum spending to maintain the operation of the then Minister of finance the Prime review , adjust accordingly.
2. In addition to the funds allocated to the provisions in clause 1 of article 3 of this circular, annual Total tax and Customs Administration also used the following sources of funding: a) the expense of the State budget allocated:-implementation of the scientific research, the Ministry.
-Training, fostering, public officials under the State's program.
-Implementation of the target program, national target programs, programs, other government projects in addition to regular duties.
-Perform payroll according to the mode specified by the State.
b) fees and charges is allowed to leave under the provisions of the law of fees and other legitimate funding sources to be used in accordance with the 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 4. Use of funds for operational 1. The funds provided for in paragraph 1 point a of article 3 to 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 funds for operational provisions in item 1 decision No. 13/ 2016/QD-TTg dated. 2. The content used for operational expenditure: a construction investment Spending):-implementation of the investment project, the work of the General Department of taxation, the General Department of customs as planned was the approval authority according to the current rules of the State.
-In case of need, to concentrate capital speeding to soon put into exploitation, the use of the project, the work underway but not yet deployed sufficient capital, the Minister of finance capital transfers are arranged by the project, works in the General Department of taxation, the General Department of Customs after the opinion of the Ministry of planning and investment and responsible before the Prime Minister.
The management and use of capital construction investment to follow the provisions of the law on public investment and construction legislation.
b) Procurement Spending to modernize the equipment:-Chi shops, repair of property, equipment and working to serve professional service.
-Information technology applications under the program, the plan was approved by the authority.
-Implementation of the program, a project of the Ministry of Finance has served the professional duties of the General Department of taxation, the General Department of customs as determined by 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) Genus of operations taxation, customs administration include the following:-the payment of individuals (including the salary increase, rewarded by the regime due to State regulation, rent lease work and outsourced labor contract according to the provisions of paragraph 3 of article 3 of decision No. 13/2016/QD-TTg).
-Administrative management Expenditure and ensuring the professional activities, including: + forbidden public services, Office supplies, information, communication, contacts, conferences, public works, employment (including organization of rental units provide services to serve the expertise of tax authorities , customs) and some other expenses.
+ Genus advocacy strategies and guidelines, policies and laws of the State for taxes, customs; taxpayer support.
+ The special business Expenditure on combating smuggling, check, control, customs intelligence in order to prevent tax evasion behavior, violation of the law and meet the requirements of the tax profession, customs.
+ Genus buy supplies, prints, commissioned a tax collector, costume, dog breeding and training operations, risk management and other professional expenditures other peculiarities.
+ Genus, in coordination with the agencies and units related to taxation, customs to the organization performing the task.
+ 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 officers, public servants and workers under the program, the plan.
+ Genus repair, maintenance, regular maintenance of the property, equipment and working to serve professional expertise.
+ Union of foreign travel; genus welcomes foreign sitting on working in Vietnam, organizing workshops, International Conference in Vietnam, annuity contributions to international organisations as specified.
+ Genus assist maneuver, rotation, seconded officers, public officials in Tax Administration, the Directorate of customs and the Ministry of finance.
+ Support activities of party organizations at the discretion of the Secretariat of the Communist Party; genus mode for protection officers; genus secured, support activity of the Union in accordance with the current legislation.
+ Genus build legal writing and perfecting the legal system.
+ Other regular expenses.
Article 5. 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, directing the unit in the system implementation in the correct mode current financial expenditure of the State.
2. for specific expenditures serves the mission, General Director of the tax Bureau, General Director of the Bureau of 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, promulgation.
3. salary, spending public money for public servants, officers and employees on average of the total tax and customs administration applied does not exceed 1.8 times the salary for public servants due to State regulation; increase in wages does not include civil service allowance, salary, overtime and night work. The base salary for the calculation of wages, the wages for public servants, officers and employees of the General Department of taxation, the General Department of Customs is adjusted according to the roadmap to reform the State's salary policy.
General Director of the tax Bureau, General Director of the Bureau of customs, the heads of the units in the estimation Of tax and customs administration decided the distribution of wages, public money as a result of the quality of work done by each public servants, officers and employees under the principle of fair, reasonable attached salary with job performance, and must be made in the regulation of internal agency spending.
Article 6. Identify cost savings

After completing the task as specified in point c of paragraph 2 article 4 of this circular, the disparity between the number of actual spending is lower than the estimated funding assigned regimes ... part of this disparity is defined as cost savings, namely : 1. The genus assigned activities make the regime of autonomy as stipulated in Decree No. 133/2005/ND-CP dated 17/10/2005 the Government's self-reliance mode responsible use administered funding for State agencies and Decree 118/2013/NĐ-CP on 07/10/2013 revised Government supplement some articles of Decree No. 130/2005/ND-CP dated 17/10/2005 (hereinafter the Decree No. 133/2005/ND-CP dated 17/10/2005 and Decree 118/2013/NĐ-CP on 07/10/2013) has done the full duties, workload according to estimation, quality assurance, the funds have not yet used up as budget savings.
2. The specific business operation has delivered funding made the regime of autonomy as stipulated in Decree No. 133/2005/ND-CP dated 17/10/2005 and Decree 118/2013/NĐ-CP on 07/10/2013 if not performing the task has assigned or not to fulfill the number, or volume of work does not guarantee the quality, then no identified funding details economical, have to switch years later continue to perform (including cases of ongoing work unfinished) and allocated to the cost of delivery of the following year; with regard to the work already done in part then is to part-settlement of funds deployed under the rules.
Article 7. Use of funds to save the tax administration, the Customs Administration is using funds save for the following: 1. Use to layout for construction works, repairs of the property and stores the equipment modernization in case of need should accelerate the construction of infrastructure and modernize the industry while the funds under already meet.
General Director of the tax Bureau, General Director of the Bureau of customs decisions or reports to the Minister of finance approves the plan, the list of prescribed procedures and in accordance with the authority was decentralized.
2. additional support beyond general policy for people who voluntarily break mode in the process of arranging, organized labour; support public servants, officers and employees 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 public servants, officers and employees on average of the total tax and customs administration 0.2 times the maximum salary for public servants and employees by State regulations (salary scales, position allowances and allowances except; the public service, the salary of the night , overtime).
Additional spending of income for each public servants, officers and employees by agency heads to decide on the principles associated with effective work, fair, reasonable, and are consistent with the trade union organizations and bodies is public in the whole body.
4. The genus rewarded for organizations, individuals in and out of the General Department of taxation, the General Department of Customs has the close, adding support for active management, customs taxes; genus collective welfare.
Spending rewards, welfare in the General Department of taxation, the General Department of customs, 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 content specified in paragraph 1, 2, 3, 4 this, Tax Administration, the Customs Administration was transferred the following year to continue using.
6. General Director of taxation, General Director of the Bureau of customs, the heads of the units in the estimation Of tax and customs administration uses the cost savings in account 1, 2, 3 and 4 above match the authority was decentralized and according to the regulations of the Agency's internal spending.
Article 8. Secured funding for the activities of the business units 1. Business units directly under the General Directorate of taxation, the General Department of Customs made according to the mechanism of autonomy for public business units defined in the Decree of the Government and the guidance documents of the competent State bodies. State funding support, ensure operation of the unit (if any) are deployed from the funds allocated to the provisions in paragraph 1 point a of article 3 of this circular.
2. Business units directly under the General Directorate of taxation, the General Department of customs regime applicable to spend specified in this circular.
Article 9. Established Executive, estimation and payment 1. The estimating, estimation and Executive expense (including construction, procurement and modernization of the equipment and operations) made in accordance with decision No. 13/2016/QĐ-TTg and the current rules of the State.
2. Determining funding allocated autonomy and funding are not self made intersection as stipulated in Decree No. 133/2005/ND-CP dated 17/10/2005 and Decree 118/2013/NĐ-CP on 07/10/2013. Base funding was given autonomy and funding is not allocated Total autonomy, tax and Customs Administration actively use funds consistent with real needs, specific professional tasks and within the assigned budget.
3. Funding of activities Of tax and customs administration stipulated in art. 1 of article 3 of this circular last year has not yet used up was transferred the following year to continue using for each group specific content.
4. Funding of activities delegated to the General Department of taxation, the General Department of Customs (including mutual funds) from 2015 onwards, the residual payment is continued in use for specialized missions, building and stores property, modernizing equipment.
Based on the number of unused funds, and demand meet professional mission, building and stores property, modernizing 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.
Article 10. Implementation 1. This circular is effective from July 17, 2016. The content provided in this circular apply to the budget year from 2016 until the end of 2020.
2. Circular No. 59/2011/TT-BTC on 12/5/2010 of 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 expired from the date of this circular are enforceable.
3. The Ministry of Finance (management) is responsible for guiding, implementing financial management and staffing for the tax system, the customs system as defined in decision No 13/2016/QĐ-TTg and the provisions of this circular.
4. On the basis of the instructions of the Ministry of Finance (management), General Director of the tax Bureau, General Director of the Bureau of customs are responsible for guiding and implementing organization for agencies, units of the tax system, the customs system.
The third quarter of the year 2020, General Director of the tax Bureau, General Director of the Customs Bureau held summarizing, evaluating the results of financial management and staffing the 2016-2020 period, building financial management and payroll for the next phase of Ministry of finance report to the Prime Minister the Commission, the National Assembly decided.
In the process of implementing, if difficult obstacles suggest that these units reflect on the Finance Ministry to research, timely resolution./.