CIRCULAR

Guidelines for determining salaries for tax management cadres at local levels

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 In Circular No. 180/LĐ/HSCN dated February 24, 1982, the Ministry of Labor agreed that the Ministry of Finance would temporarily apply the salary scales for leaders of departments, bureaus, and offices in cities, provinces, districts, and municipalities to determine salaries for tax sector leaders at the same level as follows:

"While waiting for improvements in wages, the Ministry of Labor agrees that the Ministry of Finance will temporarily apply the salary scales for leaders of departments, bureaus, and offices in cities, provinces, districts, and municipalities to determine salaries for tax sector leaders at the same level. For those who have been promoted to tax management cadres, if their previous salary was higher than the aforementioned salary scales, they will continue to receive their previous salary and be prioritized for early salary grade increases of 1 or 2 years when there is a regular annual salary grade increase." (Excerpt from Circular No. 180/LĐ/HCSN of the Ministry of Labor).

The Ministry of Finance provides specific guidelines below for local authorities at all levels to uniformly implement throughout the country.

I. SALARY SCALE AND GRADE.

- Decision No. 120/CP dated April 10, 1980 of the Council of Ministers on the organizational system of the tax industry;

- Decree No. 53/CP dated April 13, 1968 of the Council of Ministers supplementing the salary scale for various types of cadres responsible for organizations within the state administrative apparatus;

- The position, tasks, and structure of the tax industry workforce in each region and locality.

To ensure good relations between tax sector cadres and financial sectors at each local level;

II. CONDITIONS AND APPLICATION OF THE SALARY SCALE

a) The application of the above salary scale shall only be implemented for tax sector cadres at the local level who have been officially appointed and promoted by competent authorities in accordance with the regulations on managing tax sector cadres of the Ministry of Finance (the Ministry of Finance appoints directors and deputy directors of provincial tax offices, cities... the People's Committee of the province, city appoints chiefs and deputies of business affairs sections of provincial tax offices, cities... and depending on the cadre management delegation at each locality, the People's Committee of the province, city or district... (if delegated by the province) appoints chiefs and deputies of county tax offices... after obtaining the agreement of the superior tax authority).

In the above salary scale, it applies to cadres who are appointed and promoted with a current salary grade lower than the lowest salary grade specified in this circular. If the current salary is higher than the highest salary grade specified in this circular, the original salary will be maintained and they will be prioritized for early salary grade increases of 1 or 2 years when there is a regular annual salary grade increase according to the Prime Minister's Council directive. In exceptional cases, the salary of the provincial tax office director can be set at the level of the chief of the finance department, but not exceeding the salary of the chief of the provincial finance department.

c) At the district, town, and urban area under the province level, the salary of the chief and deputy chief of the district tax office, town, and urban area under the province is set according to the salary scale of the deputy chief of the price control bureau of the district, town, and urban area under the province. If the previous salary before promotion is higher than the highest salary grade specified in this circular, it will be transferred to the civil servant salary scale. Station chiefs and team chiefs are also set according to the salary scale of the deputy chief of the district tax office...

d) Specifically, for districts with tax workloads equivalent to counties, the salary is set like that of counties and towns... For districts with heavy and complex tax workloads, the salary for the chief and deputy chief of the district tax office is set according to the salary scale of the chief and deputy chief of the business affairs section of the municipal finance department as stipulated above. Note the balance relationship with the district price control bureau.

đ) Cadres whose salaries are adjusted to conform to the salary scale prescribed in this circular will receive the new salary from the date they are officially promoted and assume their duties.

III. IMPLEMENTATION

The provincial tax office, city, and special zone directly under the central government shall prepare a list of local cadres whose salary grades are adjusted to conform to the salary scale prescribed in this circular, discuss and reach consensus with the director or chief of the provincial or municipal finance department, and submit it to the provincial or municipal people's committee for approval, while sending a copy to the national tax office for monitoring and overall consolidation.

- The provincial or municipal people's committee issues a decision to adjust the salary grades of the chiefs and deputies of the business affairs sections of the provincial tax office, chiefs and deputies of the county, district, town, and urban area under the province tax office.

- The Ministry of Finance issues a decision to adjust the salary grades of the chiefs and deputies of the provincial tax office, city, and special zone directly under the central government, based on the proposal of the provincial or municipal people's committee, city, and special zone directly under the central government.

During implementation, if any difficulties arise, localities should report to the Ministry of Finance for timely resolution.

DEPUTY MINISTER OF FINANCE

DEPUTY MINISTER

(Signed)

Chu Tam Thuc