CIRCULAR Guide made the decision No 109/2005/QD-TTg dated 16/5/2005 by the Prime Minister on the implementation of pilot securities payroll and funding activities of the General Department of customs the period 2005-2007 pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 by government regulations and detailed guidelines for implementing the law on the State budget;
 
Pursuant to Decree No. 77/2003/ND-CP dated 20/7/2003 by government mandate the functions, duties, powers and structure of the Organization, the Ministry of finance;
Pursuant to decision No. 109/2005/QD-TTg dated 16/5/2005 of the Government "on implementing stock pilot staffing and funding of the activities Of the Bureau of customs the period 2005-2007";
The Ministry of finance instructed the pilot implementation of the stocks and funds for the activities Of the Bureau of customs are as follows: i. GENERAL PROVISIONS: 1. Implement pilot payroll stock and funds for the activities Of the Bureau of customs Ministry of Finance according to decision No 106/2005/QD-TTg dated 16/5/2005 of the Prime from 01/01/2005 to 31/12/2007.
Do not make payroll stock and funds activities for the business units directly under the General Directorate of customs, including: academics, customs clearance, customs and the College Center for analysis, classification of goods export, import. These units are carried out according to the mechanism of financial and payroll management for the business units.
2. The implementation of pilot securities and funds activities for the units in the customs system to guarantee the objectives, the following requirements: a) the implementation of the tax law, exploitation of resources and implementation of anti GOVERNMENT EXCESSIVE reassurance for interior finish and strive to surpass the target currency is State GOVERNMENT EXCESSIVE.
b) innovation management staffing and funding of the activities Of the Bureau of customs; promoting the arrangement, organization, construction of pure force, strong, has a high expertise level; stock funds tied to results and performance the organization collecting the State budget; given the autonomy and responsibility for the unit heads in the Organization of work, the employer and the use of financial resources.
c) Created the initiative about the funds, the practice saves against waste in the use of funds; focus information technology modernization and modern technical equipment to enhance the effect, efficiency and modernizing management technology intended to make good the functions and tasks of the State Affairs, fully qualified international integration; strengthen training and additional income for officials and civil servants.
d) made public a democracy under the rule of law, guarantee the legal rights of civil servants, officers of customs systems.
3. Funding ensures the operation of the General Department of customs include: funding was allocated to state securities; State budget expenditure levels to make the content not securities and the funds of other legal provisions of the law.
4. The General Department of Customs is responsible for the management, use the payroll, property and sources of funding activities are delivered in accordance with the State's current rules and instructions in this circular.
5. In the range of staffing and funding levels are allocated, based on the characteristics, the nature of operation of each unit, General Director of the Customs Bureau decisions for the implementation unit of the stocks in the customs system accordingly.
II. SPECIFIC RULES: 1. Payroll Stock: a) the number of share allocation for staffing the unit perform the customs system in multimedia, is made according to the decision of the Minister of finance and is calculated in the total payroll of State management of the Ministry of finance.
b) within the scope of the assigned payroll, General Department of Customs is actively organizing, sorting apparatus, payroll, management and use of public officials as provided by Ordinance on civil servants, the text of the current guidelines of the State and of the Ministry of finance.
General Department of Customs is responsible for delivery of securities to the unit perform the customs system in multimedia, ensure the total staffing for the unit perform securities does not exceed the number of payrolls has been Minister of finance for the General Department of customs.
In addition to the payroll number assigned securities, during the carry stock, based on the functions, tasks, business needs and possibilities of funding, General Department of Customs is entitled to sign the lease securities work as required by the Ministry of labor law and labor contract for some titles as defined in Decree No. 68/2000/ND-CP on November 17, 2000 of the main Government Contracting regimes of some type of work in the State administration, the business units.
c) payroll Numbers for the General Department of Customs is considering adjustments in the case due to the establishment of more (or merged) the customs authority in the provinces, the central cities or are additional functions and duties as determined by the competent authority;
When it is necessary to adjust the payroll assigned lease, General Director of the Bureau of customs are responsible to report to the Minister of finance considers to unify with the Interior Minister of the Prime Minister's decision.
2. Lease operating expense: a) the funding levels for the unit perform the customs system in multimedia is 1.6% on the total real income filed on the State budget annually by the General Department of customs implementation; includes:-export Tax, import tax,-special consumption tax, imports-imports, Vat-the price difference of imported.
Every year, the Ministry of finance determines the total currency lodging in real GOVERNMENT EXCESSIVE due to the General Department of customs organizations make to do the base computer security funding levels Of the Bureau of customs to enjoy the year.
b) funding for activities Of the Bureau of Customs was spent on the following:-regular activities + personal payment Expenditure: salaries, wages, wage allowances, donations (including: social insurance, health insurance, Union funding) and other payments to individuals under State regulation.
+ Genus: administrative management public service payment; Office supplies; information, propaganda, communicate; the Conference; diem; the cost of hiring; repair, maintenance, regular maintenance of fixed assets and other administrative expenses.
+ Genus professional activities: supplies, equipment and specialized techniques; genus smuggling prevention activity, lost the State budget; publication only; costumes and labor protection; genus deployment and coordination tasks; other business expenses.
-Occasional activities: + Union, Union.
+ Industry modernization Spending, procurement of fixed assets serving the professional work; genus build support; major repair work, Office equipment and other fixed assets under the program, the plan of the General Department of customs and the Ministry of finance.
+ Genus application development, modernization of information technology under the program, the plan of the General Department of customs and the Ministry of finance.
+ Chi training, professional training for officers, customs officer under the program, the plan of the General Department of customs and the Ministry of finance.
+ Special expenses as defined by the Minister of finance.
c) standards and norms, modes of the genus for the content made securities: – for salary costs: on the basis of staffing and funding levels are allocated, the General Department of Customs is spent on the average salary level of the whole industry does not exceed 1.8 times the salary mode for officers , public servants due to state regulations.

The allowance is adjusted according to the level of spend on wages, increased income include: Office allowance, allowance for responsible, regional allowance, allowance for seniority and seniority allowance beyond the frame as required.
The implementation modes of Garner, file the following salary contributions be made according to the regulations of the State (not including the level of salary adjustments, income).
-With regard to the content of administrative management expenditure, operational expenditure and expenditure on training content, professional training for officers, customs officer: based on the use of standards and norms, modes according to the regulations and within the funding levels are allocated, General Director of the Bureau of customs standards norms, internal spending mode to suit the particular activity reports to the Minister of finance for approval before enactment.
-With regard to the content of the genus occasional activities (except the genus training, professional training for customs officials), the General Department of Customs made according to standards, norms, mode and mechanism of current financial management.
d) Customs Administration was using funds from savings due to perform securities to finance the following:-Supplement for strengthening of infrastructure, equipment and staff against smuggling and customs services; Chi development and application of information technology.
-Additional training Expenditure, professional training for officers, customs officer under the program, the plan of the General Department of customs and the Ministry of finance.
-Spend more subsidy in addition to the general policy for people who voluntarily break mode in the process of arranging, organized labor.
-Reward welfare. Spending rewards and benefits in the year not exceeding 3 months make.
-Supporting the business units directly under the General Directorate of customs.
-Extract the Reserve Fund established a stable income, Fund development activities. The level of excerpts and contents used by the Minister of finance regulations.
-Supplement income for officers, public officials, customs officials: in addition to the level of salaries was made in point c above, the General Department of Customs is used from the source of funding save to supplement income for public officers; additional spending of income for officers, customs officer by the Minister of finance decides.
DD) salary payments, income for the officers, customs official are made according to the results, the quality of the job done by each public servant to ensure fair, reasonable, associated with the work efficiency after the General Director of the Customs Bureau, heads the unit perform the customs system in multimedia, United with unions in the unit.
stock levels and base e) content, standards, and norms, modes are defined in paragraphs a, b, c, d as stated on the General Director of the Bureau of Customs Affairs of stock funds for the unit perform the customs system in multimedia, ensure the clear delineation of the contents, funding levels of the stocks to perform regular activities and content funding levels, perform the task.
g) In duration securities payroll and expense activity, when State policy changes, mode, General Department of customs to cover the increased costs under the new policy.
h) stock Levels of funding the State budget level for the General Department of Customs is considering adjustments in a number of cases which led to funding levels allocated not enough stock to ensure minimal spending on salary mode of State regulations and maintain the operation of the customs system; in particular:-the State tax policy changes,-additional functions and duties according to the decision of the authority, natural disaster-and other objective reasons.
General Director of the Bureau of customs are responsible to report to the Minister of finance considers to the Prime stock levels adjusted accordingly, ensures the total customs Bureau completed tasks.
3. for funding non-performing securities: Outside equity funding levels are defined in point a of paragraph 2 above, Total annual customs Bureau also used the following sources of funding: a) funds the State budget to implement the content of the work:-focused fundamental construction Spending due to the State budget.
-Perform the scientific research, the Ministry.
-The national target program; spend on training, fostering civil servants under the State's program and other programs, other government projects.
-Funding the operation of the business units directly under the General Department of customs as prescribed by the State for business units.
-Chi made payroll according to the mode specified by the State.
b) funding was to leave from the revenues of customs fees and legal income to spend on other duties prescribed by the law in the field of customs.
The management and use of funds not allocated securities mentioned above, the General Department of customs are responsible to follow the standards, modes and norms current rules of the State.
4. Estimating, estimation, estimation distribution, estimation and settlement expense: a) estimating: every year, the General Department of Customs is responsible for estimating revenues, GOVERNMENT EXCESSIVE spending sent the Ministry of Finance (level I) to consider, General sent the Ministry of finance, the Ministry of planning and investment and the relevant authorities in accordance with the provisions of the law on GOVERNMENT EXCESSIVE and text instructions.
b) Delivery estimates:-for stock funds: + annually, based on the State budget revenue estimates are National Assembly decided (the delivery to the General Department of customs implementation) and funding levels are assigned securities is 1.6 percent, the Finance Ministry allocated cost estimation (absolute number) for the Customs Administration to implement.
+ End of year budget, the base of the State Treasury for the real collectors filed into the State budget due to the General Department of customs implementation and funding levels are assigned securities is 1.6%; General Department of customs and calculations suggested the Finance Ministry official review of actual stock interface used during the year. The case of the first stock delivery has not delivered enough additional communication Ministry of finance estimate diurnal part shortage to Customs Administration continued to use; the case of the first delivery of funding in excess of the funding allocated under regulation of the stocks, the General Department of Customs is responsible for reimbursing the State budget or beyond the number except in the following year estimation of the General Department of customs.
-For non-delivery of securities: the base budget estimation be the Prime, the Ministry of finance allocated expenditure estimation for the General Department of customs under current rules.
c) allocation, delivery estimate: based on estimation of funding be allocated Finance Ministry, stock funds last year have yet to use the expired were transferred to the following year (if available), tasks and under the guidance of the Ministry of finance, General Department of Customs made allocation estimates for units in the customs system sent the Ministry of Finance investigation as required by the Law and the GOVERNMENT EXCESSIVE the text of the current guidelines. The allocation plan must ensure the following:-assign according to funding sources, including: active funding allocated securities; funds spent on the content of the non-performing securities.
-Under 4 groups: individual payment items; genus professional; genus stores, repair; other expenses.
-Also, for the cost of stock delivery operations, the implementation of the guaranteed estimation allocation delineation according 2 content: funding to ensure the activities often genera; genus mission funding.
After the Ministry of finance allocated assessment estimation of funding, General Department of Customs made delivery estimates for units in the customs system estimation according to the regulations.
d) adjust estimates:

-For estimating cost of stock delivery activities: + regular activity expenditure estimation: estimation units perform stock funds operate in the customs system depending on the requirements, the actual tasks are allowed to adjust estimation between your groups personal payment, professional , other expenses in the scope of delivery of the stocks or funds adjust from 3 groups of items on to increase Group spent shopping, repair according to the approved plan.
When in need of adjustments between your groups on estimating unit, adjust the sending State Treasury (KBNN) where the unit opened a trading account; KBNN is responsible for implementation of pay, payment in accordance with the recommendation of the heads of units perform stock.
+ For cases need to adjust cost estimates made between the content of the genus infrequently, adjust from the genus occasional activities to spend on regular activities, adjust cost estimation of securities delivered to the Department of customs; These units perform stock estimate to adjust send to General Customs Directorate Ministry of Finance investigation under current rules.
-For adjusting the expenditure estimates for the stock does not perform content: General Department of Customs made according to the regulations.
DD) funding not yet expended during the year:-for the cost of stock delivery last year if budget funding allocated the residual stock, the unit was transferred the following year to continue using. The implementation of the balance transfer is made as follows: + for expenses unit withdrew the advance estimation in KBNN in: numbers have advance to the unit mission urgently complete the payment vouchers to make payment as required. Particularly for the number has drawn the advance estimate of cash to last December 31, have not spent (or no content) the unit perform a restore in estimation KBNN filed where the unit opened a trading account to complete the balance transfer procedure of estimate to the year after use.
+ General Customs Administration balance estimation at KBNN (including balance estimation filed restoring) units made and according to group entries (confirmation of KBNN) sent the Finance Ministry to transfer the balance to the following year's estimates as required.
-For non-delivered securities funds: last year the budget if funding leftovers not handled, the unit must reimburse the GOVERNMENT EXCESSIVE under current rules. Case it is necessary to transfer the funds to the following year continued, the General Department of customs on presentation and reports to the Finance Ministry to review the decision.
e) withdrawal, settlement reports and accounting: General Department of customs and the unit performs the customs system in multimedia, made according to the regulations.
III. IMPLEMENTATION: 1. General Director of the Bureau of Customs is responsible for guidance, organizations implementing pilot payroll stock and funds activities in the customs sector in accordance with the provisions in decision No 109/2005/QD-TTg dated 16/5/2005 of the Prime Minister, the guidance in this circular and the regulation of the Minister of finance.
2. Periodically every year, the General Department of customs inspection organization, preliminary reviews experiences in implementing stock pilot staffing and funding activities.
In August 2007, General Director of the Customs Bureau, the Organization of the evaluation results of pilot securities payroll and operating budget period 2005-2007 and stock options expense and payroll activities in the next phase of the financial Minister reports to the Prime Minister's decision.
3. This circular takes effect after 15 days from the date The report. Abolish circular No. 104/2003/TT-BTC dated 30/10/2003 and circular No. 94/2004/TT-BTC dated October 1, 2004 pilot implementation guide payroll stock and funds for the activities Of the Customs Bureau in 2003 and 2004.
In the process of implementing, if difficult obstacles suggest unit reflects on the Finance Ministry to research, timely resolution./.