Decision No. 114/2002/QĐ-TTg On piloting the implementation of quota staffing and operating funds for the General Department of Taxation.

DECISION OF THE PRIME MINISTER

On piloting the implementation of quota for staffing and operating funds for the General Department of Taxation.

 Regarding the piloting of implementing quotas for staffing and operating funds for the General Department of Taxation.

PRIME MINISTER

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

Pursuant to the Law 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;

At the proposal of the Ministry Ministry of Science and Technology The following amendments are made to Article 2 of Decision No. 1247/2003/QĐ-NHNN dated October 20, 2003 of the Governor of the State Bank of Vietnam promulgating regulations on the banking code system used in transactions through the State Bank of Vietnam:

DECISION:

Article 1Piloting the implementation of quotas for staffing and operating funds for the General Department of Taxation under the Ministry of Finance for a period of three years, from 2002 to 2004.

Article 2The piloting of implementing quotas for staffing and operating funds for the General Department of Taxation must ensure the following objectives and requirements:

1. Reforming the management mechanism for staffing and operating funds of the tax system from central to grassroots levels.

2. Effectively performing the functions and tasks assigned by the State to the tax sector, promoting the reorganization and streamlining of the tax sector's organizational structure to enhance efficiency and quality in state management of taxation.

3. Being proactive in funding sources, practicing thrift and preventing waste in the use of funds; modernizing tax administration work; enhancing the effectiveness and quality of inspection, audit, and prevention of budget revenue loss; strengthening material and technical infrastructure of tax agencies.

4. Improving the quality of cadres and civil servants in the tax sector, ensuring the effective and efficient operation of tax agency machinery at all levels, increasing income for cadres and civil servants.

5. Implementing transparency, democracy, and ensuring the legitimate rights of cadres and civil servants in the tax sector.

Article 3Contents of piloting the implementation of quotas for staffing and operating funds for the General Department of Taxation.

1. The number of staff positions allocated for piloting to the General Department of Taxation is 40,000 people. In cases where the State decides to merge, divide administrative boundaries from district level upwards or assigns additional tasks to the tax sector, the Ministry of Finance shall coordinate with the Ministry of Home Affairs to review and adjust the number of staff positions of the General Department of Taxation accordingly. The Ministry of Finance shall coordinate with the Ministry of Home Affairs to review and adjust the number of staff positions of the General Department of Taxation accordingly.

2. The pilot allocation rate for operating funds is 2% of the total annual revenue collected into the State budget organized by the General Department of Taxation. The allocation rate for operating funds is used for the following items:

a) Recurrent expenditure: expenditure for personnel, expenditure for the administrative apparatus, business-related expenditure, and regular maintenance of fixed assets.

b) Expenditure for cadre and civil servant training; travel expenses.

c) Expenditure for information technology application and development and network connection with other agencies and enterprises to serve tax management work.

3. The allocation rate for operating funds stipulated in Clause 2 of this Article does not include the following items:

a) Concentrated construction expenditure funded by the State budget.

b) Information technology modernization expenditure according to the Government's program and plan.

c) Major repair expenditure and fixed asset procurement expenditure.

d) Cadre and civil servant training expenditure according to the State's plan.

đ) Research expenditure for national-level scientific topics, ministry-level programs, and national target programs.

Article 4During the piloting period of implementing quotas for staffing and operating funds, if the State changes policies and systems for the expenditures specified in Clause 2 of Article 3 of this Decision, the General Department of Taxation must cover the additional costs according to the new policies and systems.

In case, due to objective reasons, the allocation rate for operating funds stipulated in Clause 2 of Article 3 of this Decision does not ensure payment of the minimum wage set by the State, the Ministry of Finance shall submit to the Prime Minister for consideration and adjustment to be appropriate.

Article 5The General Department of Taxation is authorized to proactively allocate and utilize the allocated operating funds in accordance with actual needs; in case unused funds remain at the end of the year, they can be carried over to the next year. It has the right to decide to use savings from various expenditures due to the implementation of quotas for the following purposes:

1. Expenditure to strengthen material and equipment directly serving tax management work, expenditure for information technology development, and training expenditure.

2. Additional subsidies outside the general policy for those who voluntarily retire during the process of labor restructuring.

3. Adjusting the minimum salary level for tax sector cadres and civil servants not exceeding 2.5 times the State-set minimum wage.

4. Reward and welfare expenditure.

5. Establishing a reserve fund.

Article 6Responsibilities of the MinistryMinistry of Finance.

1. Issuing guiding documents to implement this Decision, specifying the specific powers and responsibilities of the General Department of Taxation in piloting the implementation of quotas for staffing and operating funds.

2. Paying, approving, and settling accounts for the allocated operating funds for the General Department of Taxation.

3. Inspecting and supervising the implementation of the piloting of quotas for staffing and operating funds of the General Department of Taxation. Regularly organizing interim reviews and evaluations of operational activities and results of piloting quotas for staffing and operating funds of the General Department of Taxation.

, Clause 1, Clause 2 Article 7a of this Regulation.This Decision takes effect from January 1, 2002. Abolishing the regulations on bonus extraction for the General Department of Taxation as stipulated in Notification No. 62/TB-VPCP dated April 29, 1994 of the Government Office.

Article 8The The Minister of Finance, the Minister of Home Affairs, the Minister of Planning and Investment, the Minister of Labor, Invalids and Social Affairs, and the Minister of Justice are responsible for enforcing this Decision./.