Decision No. 13/2016/QĐ-TTg On the Implementation of Financial Management Mechanisms and Staffing for the General Department of Taxation and the General Department of Customs for the Period 2016-2020

Pursuant to …;

Regarding the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs during the period 2016-2020

Decision on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs during the period 2016-2020

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Thrift and Combating Wastefulness dated November 26, 2013;

Pursuant to Resolution No. 1094/NQ-UBTVQH13 dated December 18, 2015 of the Standing Committee of the National Assembly on the financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs during the period 2016-2020;

Considering the proposal of the Minister of Finance,

The Prime Minister promulgates this Decision on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs during the period 2016-2020.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Decision stipulates the financial management mechanisms and staffing applicable to the General Department of Taxation and the General Department of Customs under the Ministry of Finance during the period 2016-2020.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) The Ministry of Finance and relevant ministries and sectors;

b) The General Department of Taxation; Provincial Tax Service, centrally-administered city Tax Service; District Tax Service, county Tax Service, town Tax Service, centrally-administered city district Tax Service; budgetary units and public service units under the General Department of Taxation;

c) The General Department of Customs; Provincial Customs Service, centrally-administered city Customs Service; Customs Sub-Service under the Provincial Customs Service, centrally-administered city Customs Service; budgetary units and public service units under the General Department of Customs.

Article 2. Objectives and Requirements

1. Effectively perform state management functions over state budget revenues and assigned tasks and responsibilities of the General Department of Taxation and the General Department of Customs.

2. Vigorously promote administrative reform in tax and customs areas, especially in streamlining administrative procedures and business management processes towards modernization, effectiveness, and efficiency, enhancing the quality of business operations, ensuring transparency, simplicity, and facilitating businesses and citizens in fulfilling their tax obligations and participating in supervising tax and customs officials in enforcing laws.

3. Reform the staffing and funding management mechanisms for tax and customs agencies, promoting organizational restructuring, building a clean and strong workforce with high professional qualifications; granting autonomy and responsibility to unit heads in organizing work implementation, labor utilization, and financial resource allocation.

4. Proactively utilize allocated funds, practice thrift, combat wastefulness, contribute to supplementing income for tax and customs officials; focus on investing in material infrastructure, modernizing information technology and management equipment, ensuring conditions for international integration; strengthen training in modern business knowledge and management skills for the cadre of tax and customs officials.

5. Implement transparency and democracy in accordance with the law, ensuring the legitimate rights of tax and customs officials.

Article 3. On Staffing

1. The staffing of the General Department of Taxation and the General Department of Customs from 2016 onwards shall remain stable according to the staffing quota assigned by the competent authority up to March 2015. Based on that, the General Department of Taxation and the General Department of Customs shall reasonably arrange and utilize the assigned staffing in accordance with Resolution No. 39-NQ/TW dated April 17, 2015 of the Politburo on reducing staffing and restructuring the cadre of officials, civil servants, and employees.

2. In special cases, when the Government assigns new functions or tasks or when the State has regulations on dividing administrative boundaries requiring the establishment of additional Provincial or District Tax Services or Customs Services, the Ministry of Finance shall report to the Prime Minister for consideration and decision.

3. Apart from the assigned staffing, for tasks not required to be performed by civil servants, the General Department of Taxation and the General Department of Customs may implement contracts for task outsourcing and labor contracts in accordance with the provisions of the law.

Article 4. Sources of funds to ensure operational activities

1. Funds to ensure operational activities of the General Department of Taxation and the General Department of Customs

a) The funds to ensure operational activities of the General Department of Taxation (including regular expenses and investment construction costs, procurement and modernization of equipment) shall be at a stable level of 1.8% of the annual state budget revenue projection assigned by the National Assembly and the Government for the General Department of Taxation to implement (excluding: revenue at commune level, lottery revenue, revenue from the sale of state-owned shares in state enterprises, other revenues of the state budget) and shall be consolidated in the annual state budget revenue and expenditure projection submitted by the Ministry of Finance to the Government and the National Assembly for decision;

b) The funds to ensure operational activities of the General Department of Customs (including regular expenses and investment construction costs, procurement and modernization of equipment) shall be at a stable level of 2.1% of the annual state budget revenue projection assigned by the National Assembly and the Government for the General Department of Customs to implement and shall be consolidated in the annual state budget revenue and expenditure projection submitted by the Ministry of Finance to the Government and the National Assembly for decision.

2. In addition to the funds allocated as provided for in Clause 1 of this Article, each year, the General Department of Taxation and the General Department of Customs shall also utilize the following sources of funds:

a) State budget funds allocated

Implementing national-level scientific research projects;

Training and upgrading cadres and civil servants according to the State's program;

Implementing national target programs, other programs and projects of the Government outside regular tasks;

Implementing streamlining according to the regime prescribed by the State;

b) Fees and charges permitted to retain in accordance with the laws on fees and charges;

c) Other lawful sources of funds to be used in accordance with the law.

3. The General Department of Taxation and the General Department of Customs shall cover additional expenditures arising from new policies and regimes issued by competent state agencies in accordance with policy adjustment requirements. In cases where the allocated funds for the General Department of Taxation and the General Department of Customs under Clause 1 of this Article are insufficient due to objective factors to ensure the minimum expenditure level to maintain operations, the Minister of Finance shall submit to the Prime Minister for consideration and adjustment to be appropriate.

Article 5. Utilization of funds to ensure operational activities

1. The source of funds specified in Clause 1 of Article 4 shall be allocated and projected to the General Department of Taxation and the General Department of Customs to ensure: a minimum of 10% for investment construction costs, a minimum of 25% for procurement and modernization of equipment, and a maximum of 65% for regular operational costs out of the total projected expenditure.

2. Contents of utilizing funds to ensure operational activities

a) Investment construction costs

- Implementing investment projects and works of the General Department of Taxation and the General Department of Customs according to plans approved by competent authorities in accordance with current state regulations;

- In cases where it is necessary to concentrate capital to accelerate progress to put projects and works currently being implemented but not yet fully funded into operation as soon as possible, the Minister of Finance may reallocate investment capital already allocated for projects and works under the General Department of Taxation and the General Department of Customs and shall be responsible before the Prime Minister.

Management and utilization of investment construction capital shall be carried out in accordance with the laws on public investment and construction.

b) Procurement and modernization of equipment

- Only procure and repair assets and working equipment serving professional work;

- Only apply information technology according to programs and plans approved by competent authorities;

- Implement programs and projects of the Ministry of Finance that serve the specialized tasks of the General Department of Taxation and the General Department of Customs as decided by the Minister of Finance;

c) Regular operational costs: the regular operational costs of the General Department of Taxation and the General Department of Customs include the following contents:

- Personal payment expenses (including additional salary payments, rewards according to the regime prescribed by the State, hiring fees for contracted work and outsourced labor contracts as stipulated in Clause 3 of Article 3 of this Decision):

- Administrative management costs and only ensuring professional activities, including:

+ Costs for public services, office supplies, communication, liaison, conferences, travel expenses, rental (including renting organizations and units providing services for the specialized work of tax and customs authorities) and some other costs as prescribed;

+ Only propaganda on the policies, laws, and regulations of the State on taxation and customs; supporting taxpayers;

+ Costs for special tasks such as anti-smuggling, inspection, supervision, and intelligence activities to prevent tax evasion and violations of the law and meet the requirements of tax and customs professional tasks;

+ Costs for purchasing materials, seals, tax collection mandates, uniforms, training, and maintaining service dogs, risk management, and other special task costs;

+ Costs for organizing and implementing tasks;

+ Costs for compensating organizations and individuals according to the law in professional activities;

+ Costs for basic-level scientific research; costs for training, upgrading, and vocational training for cadres, civil servants, officials, and employees according to programs and plans;

+ Costs for regular maintenance and repair of assets and working equipment serving professional tasks;

+ Costs for overseas trips; costs for welcoming and hosting foreign guests visiting Vietnam, organizing international seminars and conferences in Vietnam, and contributions to international organizations as prescribed;

+ Costs for supporting the dispatch, rotation, and assignment of cadres and civil servants within the General Department of Taxation, the General Department of Customs, and the Ministry of Finance;

+ Costs for ensuring the activities of the Party organization according to the Decision of the Central Committee Secretariat; costs for self-defense personnel; costs for ensuring the activities of mass organizations according to current laws;

+ Costs for supporting the development of regulatory legal documents and perfecting the legal system;

+ Other regular costs.

d) The General Tax Administration and the General Customs Department shall proactively utilize appropriate funding sources in accordance with actual needs, specialized tasks, and within the allocated budget. Any remaining funds designated for the operations of the General Tax Administration and the General Customs Department as stipulated in Clause 1, Article 4 of this Decision at the end of the year may be carried over to the following year for continued use for specific detailed content.

Article 6. Standards, Levels of Expenditure, and Expenditure Regimes

1. All contents shall only be implemented according to the expenditure standards and levels that have been issued by competent authorities. The Minister of Finance shall approve and issue special expenditure items based on the application of current expenditure standards and levels, taking into account specific circumstances and the availability of funding sources.

2. The salary and wage level for officials, civil servants, public employees, and workers of the General Tax Administration and the General Customs Department shall not exceed 1.8 times the state-prescribed salary level for officials, civil servants, and public employees; supplementary income from regular expenditure savings shall not exceed 0.2 times the state-prescribed salary level; increased salaries and supplementary income do not include allowances for official duties, night work, and overtime. The basic salary for officials, civil servants, public employees, and workers of the General Tax Administration and the General Customs Department shall be adjusted according to the State's reform policy on salary.

The distribution of salaries and wages based on the quality of work completion by each official, civil servant, public employee, and worker shall be conducted fairly and reasonably, linking salaries to work performance, and must be reflected in the internal expenditure regulations of the unit.

Article 7. Use of savings funds

Annually, the savings from regular operational expenditures as stipulated in Point c, Clause 2, Article 5 of this Decision, the General Tax Administration and the General Customs Department may use for the following purposes:

1. To allocate for investment construction projects and the purchase of modern equipment when it is necessary to accelerate the construction of material infrastructure and modernization of the industry while the prescribed funding has not yet met the requirements.

2. To provide additional support outside the general policy for those who voluntarily retire during the process of labor restructuring; to assist officials, civil servants, public employees, and workers facing particularly difficult circumstances, suffering from serious illnesses, or other special cases; to support subordinate public institutions; and to support organizational activities of the Party and mass organizations of the General Tax Administration and the General Customs Department.

3. To supplement the income of officials, civil servants, public employees, and workers of the entire General Tax Administration and General Customs Department up to a maximum of 0.2 times the state-prescribed salary level for officials, civil servants, and public employees (salary grade, rank, position, and allowances, excluding allowances for official duties, night work, and overtime).

4. To reward organizations and individuals inside and outside the General Tax Administration and the General Customs Department for their contributions to tax and customs management activities; to fund collective welfare.

The level of rewards and welfare within the General Tax Administration and the General Customs Department shall not exceed three months' worth of salaries, wages, and actual income realized in the year.

5. Any remaining funds after allocation for the purposes specified in Clauses 1, 2, 3, and 4 of this Article, the General Tax Administration and the General Customs Department may carry over to the following year for continued use.

Article 8. Funding to ensure operations for public service units

Public service units under the General Department of Taxation and the General Department of Customs shall be guaranteed operational funding from state funds as prescribed in Article 4 of this Decision; they shall apply the expenditure regime as stipulated in this Decision and exercise autonomy and responsibility for fulfilling tasks, organizational structure, personnel, and finance for public service units in accordance with current laws.

Article 9. Implementation Organization

1. The Minister of Finance shall

a) Guide the implementation of this Decision. Direct the General Department of Taxation and the General Department of Customs to manage and utilize allocated budgets efficiently and economically in compliance with the State Budget Law, laws on public investment, construction, and other relevant laws; conduct reviews, rotations, and reorganizations of staff to ensure rationality and efficiency within each General Department and its subordinate units. Monitor and supervise to ensure that units comply with the provisions of this Decision;

b) Based on the annual state budget revenue forecast, determine the level of projected funding to ensure operations for the General Department of Taxation and the General Department of Customs; notify the Ministry of Planning and Investment to allocate at least 10% of the projected operational funding as stipulated in Clause 1, Article 4 of this Decision in the annual development investment budget for the General Department of Taxation and the General Department of Customs;

c) Issue standards, norms, and expenditure regimes suitable for the requirements and activities of the General Department of Taxation and the General Department of Customs based on national standards, norms, and regimes;

d) By the third quarter of 2020, summarize and evaluate the results of implementing this Decision, and report to the Prime Minister to submit to the Standing Committee of the National Assembly a financial management mechanism and staffing for the General Department of Taxation and the General Department of Customs for the subsequent phase.

2. The Minister of Planning and Investment shall

a) Allocate in the annual development investment budget of the Ministry of Finance corresponding to the level of projected funding notified by the Ministry of Finance to the Ministry of Planning and Investment as stipulated in Point b, Clause 1 of this Article to implement construction projects of the General Department of Taxation and the General Department of Customs as prescribed in Clause 1, Article 4 of this Decision;

b) Direct the inspection and supervision of the use of construction investment capital allocated to the General Department of Taxation and the General Department of Customs in compliance with regulations on the management and use of state funds and registered lists and plans;

3. Operational funding allocated to the General Department of Taxation and the General Department of Customs (including all quarters) from 2015 and earlier years that remain unused and unspent may continue to be used for specialized tasks, development investment expenditures, procurement of assets, and modernization of equipment. The Minister of Finance shall specify the detailed use of such funding to ensure practicality and effectiveness.

4. This Decision takes effect from May 1, 2016, and applies from the 2016 fiscal year to the 2020 fiscal year. Decree No. 16/2011/QĐ-TTg dated March 10, 2011, of the Government Chairman regarding the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs for the 2011-2015 period is hereby repealed.

5. The Ministers of Finance, Home Affairs, Planning and Investment, and the heads of related agencies are responsible for enforcing this Decision./.