Decision No. 107/2005/QD-TTg on the implementation of a pilot program for allocating personnel quotas and operating funds for the General Department of Taxation for the period 2005-2007

DECISION OF THE PRIME MINISTER

Regarding the implementation of a pilot program for allocating personnel quotas and operating funds

of the General Department of Taxation during the period from 2005 to 2007

 PRIME MINISTER

 Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Decree on Thrift and Prevention of Waste dated February 26, 1998;

Pursuant to the Overall Program on Administrative Reform of the State for the period 2001 - 2010 issued together with Decision No. 136/2001/QĐ-TTg dated September 17, 2001 of the Prime Minister;

Pursuant to Decision No. 218/2003/QĐ-TTg dated October 28, 2003 of the Government Chairman on the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to the opinion of the Standing Committee of the National Assembly in Circular No. 307/UBTVQH11 dated December 24, 2004 regarding the continued implementation of the pilot program for allocating personnel quotas and operating funds for the Tax and Customs sectors;

At the proposal of the Minister of Finance,

 DECISION:

 Article 1. Implementing a pilot program for allocating personnel quotas and operating funds for the General Department of Taxation under the Ministry of Finance for a period of three years, from 2005 to the end of 2007.

Article 2. The implementation of the pilot program for allocating personnel quotas and operating funds for the General Department of Taxation must ensure the following objectives and requirements:

1. Reforming the management mechanism of personnel quotas and operating funds of the General Department of Taxation; promoting the restructuring, organization, and building of a clean, strong, and highly qualified workforce; allocated funds are linked to the results and effectiveness of organizing state budget revenue collection; granting autonomy and responsibility to unit heads in organizing work, using labor, and utilizing financial resources.

2. Creating autonomy in the use of allocated operating funds, practicing thrift, and preventing waste; focusing on modernizing information technology and equipping modern technical facilities to enhance efficiency and modernize management technology to fulfill state functions and tasks effectively, meeting international integration conditions; strengthening training and supplementing income for civil servants.

3. Implementing transparency and democracy in accordance with the provisions of the law, ensuring the legitimate rights of tax sector civil servants.

Article 3. Regarding the allocation of personnel quota:

1. The Minister of Finance shall allocate personnel quotas to the General Department of Taxation in accordance with its assigned functions and tasks as stipulated and based on the proactive organization and restructuring of the management system and utilization of labor in accordance with the national policy of streamlining personnel quotas. The allocated personnel quota for the General Department of Taxation shall be within the total number of state administrative personnel quotas allocated to the Ministry of Finance and does not include the personnel quotas of subordinate public service units.

2. In cases where new tax units are established or merged at provincial and centrally-administered city levels or additional functions and tasks are added according to decisions of competent authorities, the Minister of Finance shall coordinate with the Minister of Home Affairs to report.

3. In addition to the assigned establishment quota, the Tax General Department is permitted to enter into service outsourcing contracts and labor contracts for certain positions as prescribed in 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 state agencies and public institutions.

Article 4. 3. In addition to the allocated personnel quotas, the General Department of Taxation may enter into contracts for outsourcing work and labor contracts for 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 state administrative agencies and public service units.

On the level and content of allocated operating funds:

2. Allocated funds shall be used for the following purposes:

1. The level of allocated funds from the state budget is 2% of the total annual revenue collected into the state budget organized by the General Department of Taxation.

a) Regular expenses: expenses for personnel (including salary increases, outsourcing work contracts, and external labor contracts as stipulated in Clause 3, Article 3 of this Decision); administrative management expenses; business activity expenses; expenses for implementing and coordinating the execution of tasks; expenses for sending out and receiving delegations. Based on the personnel quota and allocated fund level, the average salary level across the entire industry shall not exceed 1.8 times the salary regime for civil servants and officials prescribed by the State.

c) Costs for maintaining and developing, modernizing information technology.

b) Expenses for modernizing the industry, enhancing material infrastructure, purchasing, and repairing assets serving professional work.

Article 5. d) Training and professional development expenses for officials and civil servants according to the Tax Sector's program and plan. The General Department of Taxation shall proactively establish expenditure standards and systems suitable for special activities based on applying State-prescribed standards and systems within the scope of the allocated fund level stipulated in this Article.

1. Funds from the state budget for implementing specific tasks:

In addition to the allocated fund level prescribed in Article 4 of this Decision, the General Department of Taxation shall annually utilize the following sources of funds:

b) Costs for implementing national-level scientific research projects.

a) Centralized construction costs funded by the state budget.

c) Costs for national target programs; training and professional development costs for officials and civil servants, and other government programs and projects.

d) Operating costs of subordinate public service units in accordance with State regulations for public service units.

đ) Costs for implementing personnel quota streamlining in accordance with State regulations.

Article 6. 2. Other lawful sources of funds as prescribed by law to cover related tasks and activities of the Tax Sector.

The General Department of Taxation may proactively use allocated funds in accordance with actual needs and within the allocated fund level. Unspent allocated funds at the end of the year may be carried over to the next year for continued use. Savings from expenditures due to the allocation can be used for the following purposes:

1. Supplementing funds for enhancing material infrastructure and equipment for tax management work; expenses for applying and developing information technology.

2. Supplementing funds for the training and professional development tasks of the sector.

3. Additional assistance outside the general policy for those who voluntarily retire during the process of reorganizing labor; supplementing income for Tax Sector officials to create motivation to complete assigned political tasks and meet the actual income ratio requirements within the civil servant system; expenses to support subordinate public service units of the General Department of Taxation.

Article 7. During the pilot period of allocating operating funds, if the State changes policies or regulations, the General Department of Taxation shall cover any additional expenses according to the new policies and regulations. In cases where objective factors lead to the allocated operating funds for the General Department of Taxation being insufficient to ensure the minimum expenditure required to maintain operations, the Minister of Finance shall submit to the Prime Minister for consideration and adjustment as appropriate.

Article 8. Responsibilities of the Ministry of Finance:

1. Directing the implementation of this Decision.

2. Take the lead and coordinate with the Ministry of Home Affairs and relevant agencies to perform the following tasks:

a) Regularly organize inspections, mid-term reviews, and evaluations to draw lessons from the implementation of the pilot allocation of personnel quotas and operating funds for the General Department of Taxation.

b) By the third quarter of 2007, organize a comprehensive evaluation of the results of the pilot allocation of personnel quotas and operating funds for the General Department of Taxation, and on this basis, submit for review.

Article 9. This Decision takes effect fifteen days after its publication in the Official Gazette and applies to fiscal years from 2005 to 2007.

Repeal Decision No. 114/2002/QĐ-TTg dated September 4, 2002 issued by

Article 10. The Ministers of Finance, Home Affairs, Planning and Investment, Justice, and heads of relevant agencies are responsible for enforcing this Decision./.