Circular No. 10031/BTC-VP Regarding Correction of Circular No. 54/2005/TT-BTC dated June 30, 2005 of the Ministry of Finance

This document corrects Circular No. 54/2005/TT-BTC of the Ministry of Finance concerning the pilot implementation of staffing quotas and operating funds for the General Department of Taxation. The document adjusts contents related to subordinate public service units under the General Department of Taxation and regulations on labor contracts during the quota implementation period.

Số hiệu10031/BTC-VP
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýĐinh Văn Nhã
Cập nhật17/06/2026
NgànhLabour, War Invalids and Social Affairs
Lĩnh vựcUncategorized
Ngày ban hành10/08/2005
Ngày áp dụng
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This document corrects Circular No. 54/2005/TT-BTC of the Ministry of Finance concerning the pilot implementation of staffing quotas and operating funds for the General Department of Taxation. The document adjusts contents related to subordinate public service units under the General Department of Taxation and regulations on labor contracts during the quota implementation period.

Các điểm cốt lõi

  • The Ministry of Finance corrects Clause 1 Section I of Circular No. 54/2005/TT-BTC regarding non-implementation of staffing quotas and operating funds for subordinate public service units under the General Department of Taxation.
  • Point b Clause 1 Section II of the Circular is corrected to allow the General Department of Customs to enter into contractual work assignments and labor contracts during the quota implementation period.
  • Please note that the returned JSON format is incomplete and contains errors. According to the provided guidelines and examples, the correct response should be as follows: Ensure that each field is correctly filled and the syntax conforms to standard JSON format requirements. Below is the corrected version based on the given content:

🌐 Tác động xã hội từ văn bản này

  • This Circular helps to correct technical errors, ensuring the accuracy of legal provisions.
  • This adjustment does not significantly impact the public and businesses but contributes to improving financial management in state agencies.

❓ Câu hỏi thường gặp

Are subordinate public service units under the General Department of Taxation allowed to implement staffing quotas and operating funds?

No, according to the correction of Circular No. 10031/BTC-VP, these units are not allowed to implement staffing quotas and operating funds but shall operate under the financial management mechanism for public service units.

How can the General Department of Customs enter into labor contracts during the quota implementation period?

According to the correction, the General Department of Customs is permitted to enter into contractual work assignments and labor contracts in accordance with Decree No. 68/2000/NĐ-CP.

What management mechanism do subordinate public service units under the General Department of Taxation follow after the correction of Circular No. 54/2005/TT-BTC?

After the correction, these units operate under the financial management mechanism for public service units.

Toàn văn

MINISTRY OF FINANCE

---*---

Number: 10031/BTC-VP

Regarding: Amending Circular No. 54/2005/TT-BTC dated June 30, 2005 of the Ministry of Finance

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Hanoi, August 10, 2005

Respected:

- National Assembly's Office;

- President's Office;

- Office of the Government;

- Economic and Budget Committee of the National Assembly;

- People's Committees of provinces and centrally governed cities;

- Ministries of Home Affairs, Planning and Investment, Labor, Invalids and Social Affairs, Justice;

- Ministry of Justice's Legal Documents Inspection Department;

ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)

- Provincial Departments of Finance, State Treasury, Taxation Bureaus under the Central Government;

On June 30, 2005, the Ministry of Finance issued Circular No. 54/2005/TT-BTC guiding the implementation of Decision No. 107/2005/QĐ-TTg dated May 16, 2005 of the Prime Minister on piloting the allocation of personnel quotas and operating funds for the General Department of Taxation during the period from 2005 to 2007.

Due to typographical errors in Clause 1, Section I and Point b, Clause 1, Section II of the Circular, we hereby amend as follows:

"1. Pilot the allocation of personnel quotas and operating funds for the General Department of Taxation under the Ministry of Finance according to Decision No. 107/2005/QĐ-TTg dated May 16, 2005 of the Prime Minister.

Do not allocate personnel quotas and operating funds for affiliated public service units of the General Department of Taxation, including: Information Technology and Statistics Center, Tax Professional Training Center, Tax Magazine. These units shall operate under the financial management mechanism for public service units."

2. Amend Point b, Clause 1, Section II of the Circular as follows:

"In addition to the allocated personnel quota, during the implementation period, based on assigned functions and tasks, work requirements, and financial capacity, the General Customs Department may enter into contracts for job outsourcing and labor contracts with certain positions in accordance with Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on implementing the system of contracts for certain types of work in administrative agencies and public service units."

The Ministry of Finance hereby informs relevant agencies to be aware and adjust during the implementation of the Circular.

Place of Receipt:

- As above;

- Legal Affairs Department;

- FILED: VT, HCSN.

- Date of birth, gender: ...

OFFICE OF THE MINISTRY

Dinh Van Nha (signature)

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