Circulars in bonus mode taxes _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ executed Point 6 Directive No. 238-CT on 26/6/1992 of the President of the Council of Ministers: "in the meantime to apply the new salary regime, since 1992 to allow tax officials are entitled to the income (salary and bonus) an average of 200,000 VND/person/months (including the sliding price). To ensure the level of average income on and implement concerted industry awards, additional shopping means work, allow extract of reward as specified in Notice No. 2461-PPLT on 29/7/1991, also excerpts add 0.2% of the total tax take, filed the State budget ". The Ministry of finance instructed the excerpt creation, distribution and use of fund management bonuses in state tax collection system is as follows: I-OBJECT BE REWARD.
1/organizations and individual officers, workers, employees in the payroll and long term of the tax authorities the tax collection system in the State, if the completion of the task assigned, not violations of policy, tax regimes, labour discipline are rewarded according to the instructions in this circular.
2/organizations and other individuals not belonging to the State tax collection system, if there are merits in the coordination and organization of the tax revenue lost to tax, also against tax authorities reward, depending on the level of achievement and of the Agency's bonus tax is taken.
II-BASED EXTRACT of REWARD and METHOD LEVEL bonuses: 1/extract base bonus: bonuses for state tax collection system was temporarily extract quarterly and annual settlement based on the rate quoted by the President of the Council of Ministers has specified, in the plan currency is delivered and the total currency and tax room you Neve in state tax revenue system , filed into the State Treasury.
The number of currency and real tax filed the State Treasury of each agency in local tax is the total of currency and taxation by the tax authorities was delivered on revenue management, filed into the State Treasury, being the State Treasury the same level validation. This number includes both of the Ministry of finance to allow "write currency-recorded genus" (if any) and water resources tax on the production of hydro power by the Ministry of Finance announced at no. 766 TC, TCT on 1/6/1991.
2/planning, temporarily level and bonus settlement: a. bonus plan: based on annual revenue and plan each quarter. The total tax estimating the total prize money for the State tax system, along with cost estimates of the whole industry to the Minister of finance granted.
b. Interim quarterly bonus level: based on your revenue plan was delivered to the General Department of taxation, and the rate quoted by the President of the Council of Ministers has rules, the Ministry of finance temporarily granted 80% of planned currency bonus of all you for tax administration right from the first month of each quarter.
Based on the instructions in part III below, the total tax to temporarily grant the bonuses for the tax office and tax office temporarily for bonus level of taxation directly.
c. payment of bonuses in a year: most of the year will officially granted bonus amounts for the tax system as follows: + general tax Bureau of real currency of all, have the same level of Treasury confirmation to send up the tax Bureau.
+ General Tax Bureau of real currency in a year of the province, city, certified by the Treasury of the same level to send up Of tax.
+ The total taxation sum real currency in a year of tax country, the whole industry has the endorsements of State Treasury Bureau and the State budget to the Minister of finance formally granted the bonus in a year for the whole industry. Tax administration official granted an annual bonus amount for each tax. The tax Bureau official granted an annual bonus amount for each tax Bureau directly.
III-DISTRIBUTE-MANAGE-USE BONUS: the bonus Level 1, for the tax Bureau, tax Bureau: the total number of bonus tax industry all over the country are taking the public for granted for the tax authorities of provinces and cities under the two sections below: a. fixed monthly bonus Section for individuals: To ensure the average income level of the whole industry of a 200,000 VND/1 month (both salaries and bonuses) tied to the President the task of each person, each monthly tax officers as defined in point 1 of part I of this circular, were granted fixed bonuses section under 2 sections below:-fixed Section such as, regarded as uniform supply lunch for each of the officers of the Department of taxation and the tax Bureau is 60,000 VND/person/month.
-Fixed Part is granted according to the salary; each of the officers of the Department of taxation and the tax Bureau are issued every month by one month each person's wage. Months says here include the position or salary level salary plus allowances, slipping under the provisions of the State (not part of the money to compensate the price of electricity for each officer).
Every month, together with the provision of funds for regular tax, based on the number of officers in the staffing and long term of the tax system, the Ministry of Finance issued enough bonus section fixed by the two aforementioned section for the General Department of taxation, to give the tax Bureau, tax Bureau is responsible enough fixed bonus section in two parts for the tax Bureau to Bureau tax levels to each tax officer at the base.
Director of taxation, tax Bureau Director is responsible for the monthly bonus levels to each tax officer in the unit.
With regard to the tax officials do not enforce labor discipline policy violation, spend money tax, low work efficiency, Bureau Chief, Bureau Chief has the right to bonus cuts (both parts) but the level of cut must not exceed 50% of the monthly bonus for those tax officials caught the following specific violations + do not work from 6 days/month (not including the days off according to the prescribed regimes such as maternity leave, vacation, vacation days public holidays ...).
+ Do not perform properly discipline the Agency's work, making the superior's orders left, behaving embezzlement, receiving bribes, making the tax regime policy has left rules.
+ Low work efficiency not complete assigned tasks.
Bonus cuts rates specific to each person who violates cons by Bureau Chief, Bureau Chief of the decision.
b. the bonus calculated according to the rate Section for taxation Bureau tax: according to Directive No. 238-CT on 26/6/1992 of the President of the Council of Ministers, to be the source of rewards for the sector coordination in the Organization collect taxes, additional shopping source means working for the tax Bureau, tax Bureau General review of taxation, the level of the currency bonus section of each tax according to the rate of each group in the province, the city, the following: Group Name tax% on currency I BA RIA-Vung Tau 0.015 II two cities: Hanoi, Ho Chi Minh, 0.15 III 9 province: Hai Phong, Da Nang, Vietnam , Quang ninh, Hai hung, Thanh Hoa, Dong nai, tho, Minh Hai, An giang Nam Ha province: 14 IV 0.35, the average Family, Hebei, Vinh Phu, little River, Long an, Tien giang, Ben tre, Dong Thap, Kien giang, Khanh Hoa, Vinh long, SOC, DAC V 0.60 11 Province: Binh Thuan, Phu Yen, TRA vinh, BAC Thai, peace, Lam Dong , Tay ninh, Gia lai, Ha Tay, Binh Dinh, Ninh Thuan.



 

0.80 VI 12 provinces: Ninh Binh, Nghe an, Quang Tri, Thua Thien Hue, Kom tum, lang son, Tuyen quang, Yen Bai, Lao cai, Ha Tinh, Quang Binh, Quang Ngai province.



 

 

1.02 VII 4 provinces: Cao Bang, HA giang, Lai Chau, son la 1.60



The total bonus is calculated according to the rate on each distribution, tax Department, use the following:-distribution: Win 30% left at the IRS Office to do bonus funds in General, rewards for the sector in local coordination and complementary media shopping sources working for the industry. The remaining 60% of the tax Bureau directly.
Based on the number of bonus levels for the tax Bureau (60%) and the delivery of income plan by every tax Bureau, tax Bureau Chief-level bonus rate decision on the currency for each Genus of taxation, such as the tax administration's bonus for the tax to public notice for the tax Bureau is known.-use : the bonus on the currency of the tax office and tax Bureau, to be used on the following: + 10% bonus to win a quarterly and an annual competition for teams and individuals in the unit and in the industry in local taxes.
+ Win in part to reward organizations and individuals in other disciplines have achievements in the coordination and organization of the tax revenue lost to tax.
Private-Finance Facility, the Finance Division, the combined force is constantly in organizing tax fee and other fees shall be quoted monthly bonus based on the combined results, ensuring the level of average minimum extract 30,000 VND/person/month.
+ Shopping fund additional equipment, means of working, the computer serves taxation.
+ Sudden hardship allowances, save the tax officer, accident risks in conducting their mission.
Bonus Level 2, for a tax administration office: in total prize money was the Finance Ministry level, after winning the College Division level to the local tax authority as provided for in point 1, the remainder being distributed use, as follows: a. Extract 5% left to reward for staff staff in the Office of the Department of taxation under the two following parts:-fixed Part the same, like lunch, granted equally to each officer is 50,000 VND/month.
-Fixed Part is granted according to the salary every officer every month granted by one month each person's wage. Months include the salary level or position salary plus allowances, slipping under the provisions of the State (not part of the money to compensate the price of electricity for each officer).
General Director of the tax Bureau decided to bonus levels for each of the officers in the Office of the Department of taxation under the general rule as instructed in point 1-a part III of this circular.
The remainder is used for equipment procurement, media work and consider the sudden hardship allowances for staff in the Office Of the Bureau.
b 95% in number. the Fund shared the whole industry's taxes, which are used on the following contents: + rewarded emulation of 6 months and a year for collective and individual tax system in the autumn trophy race in the preliminary round, the summation of the whole industry.
+ Reward for organizations and individuals in other industries, there are merits in the coordination and organization of the tax revenue lost to tax.
+ Sudden support and regulate bonuses for the troubled local, natural disasters, hurricanes, an unexpected accident.
+ Media shopping fund additional work, computers serve the management of tax revenue of the whole industry.
IV-EFFECTIVE: 1/State tax collection system made the bonus mode according to the instructions in this circular from 1992.
the first 6 months of 1992, the new interim bonus under the regime in 1991, now be paid back according to the bonus mode in 1992.
2/heads of subdivisions, the Finance Ministry and the financial system in the country is responsible for the implementation of this circular.
General Director of the tax Bureau, tax agencies check the levels made the right content guidelines in this circular.
3/the implementation process, if there are difficulties and obstacles, it should promptly report to the Ministry of finance to study the resolution./.