JOINT CIRCULAR No. 163/2010/TTLT-BTC-BNV GUIDING THE LEVEL OF COLLECTION, REGIME OF COLLECTION, SUBMISSION, MANAGEMENT AND USE OF FEES FOR CIVIL SERVICE SELECTION EXAMS AND RANK PROMOTION EXAMS FOR CIVIL SERVANTS

JOINT CIRCULAR

GUIDELINES ON THE LEVEL OF COLLECTION, REGIME FOR COLLECTION, SUBMISSION, MANAGEMENT AND USE OF FEES FOR ENTRANCE EXAMINATION AND RANK PROMOTION EXAMINATION FOR PUBLIC OFFICIALS AND CIVIL SERVANTS

FEES FOR ENTRANCE EXAMINATION AND RANK PROMOTION EXAMINATION FOR PUBLIC OFFICIALS AND CIVIL SERVANTS

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to Decree No. 116/2003/NĐ-CP dated October 10, 2003 of the Government on recruitment, utilization and management of cadres and civil servants in state-owned units, and Decree No. 121/2006/NĐ-CP dated October 23, 2006 of the Government amending and supplementing certain articles of Decree No. 116/2003/NĐ-CP;

Pursuant to Decree No. 24/2010/NĐ-CP dated March 15, 2010 of the Government on the recruitment, utilization and management of civil servants, and Decree No. 93/2010/NĐ-CP dated August 31, 2010 amending certain articles of Decree No. 24/2010/NĐ-CP dated March 15, 2010;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 48/2008/NĐ-CP dated April 17, 2008 of the Government stipulating the functions, tasks, powers and organizational structure of the Ministry of Home Affairs.

The Ministry of Finance and the Ministry of Home Affairs hereby issue guidelines on the level of collection, regime for collection, submission, management and use of fees for entrance examination and rank promotion examination for public officials and civil servants as follows:

Clause 2. Any material costs, working expenses arising during the testing of fire prevention and firefighting equipment; printing and affixing of test labels requested by organizations and individuals shall be borne by them according to actual expenditures, in compliance with the law.

The subjects required to pay the fees for entrance examination and rank promotion examination for public officials and civil servants as prescribed in this Circular are candidates who meet the criteria and are notified by the competent authority organizing the examination to participate in the entrance examination or rank promotion examination for public officials and civil servants.

Article 2. Level of Collection

The level of collection of fees for entrance examination and rank promotion examination for public officials and civil servants shall be implemented as follows: (VND/candidate/examination)

Article 3. Organization of collection, payment, management and use

1. The agency organizing the entrance examination and rank promotion examination for public officials and civil servants shall have the responsibility to:

a) Publicly post at the place where fees are collected information about the subjects of collection and the levels of collection in accordance with the provisions of this Circular. When collecting money, a receipt for payment of fees (in accordance with the regulations of the Ministry of Finance) must be issued to the payer (the receipt can be obtained from the local Tax Office where the collecting agency is located and managed and used according to the current regulations).

b) Open a temporary account for holding the collected fees for entrance examination and rank promotion examination for public officials and civil servants at the State Treasury where the main office is located; daily or at least once a week, a list must be prepared and the collected fees must be deposited into the account opened at the State Treasury, and must be strictly managed according to the current financial regulations.

2. The agency collecting fees for entrance examination and rank promotion examination for public officials and civil servants may use the collected fees for entrance examination and rank promotion examination for public officials and civil servants to cover the following expenses related to organizing the examination:

a) For entrance examination for public officials and civil servants including:

- Announcing on mass media the quota and conditions for participation in the examination;

- Checking application files, entering data, sending notifications to participants;

- Reviewing the list of candidates meeting the conditions for participation in the examination at the Examination Board of the Ministry and of the province;

- Compiling examination materials, renting conference halls, hiring teachers to train candidates, opening the examination period;

- Printing and purchasing receipts for payment of fees;

- Renting examination rooms, organizing the examination;

- Expenses for the activities of the Examination Board: convening meetings, preparing examination questions and answers, supervising the examination, grading, rechecking the examination papers...;

- Purchasing supplies, stationery, printing examination materials, forms, badges for members of the Examination Board, members of the Examination Organization Committee, members of the Examination Supervision Committee;

- Other direct expenses serving the entrance examination for public officials and civil servants in ministries, agencies at the ministerial level, government agencies; provincial People's Committees and municipal People's Committees directly under the central government.

b) For rank promotion examination for public officials and civil servants including:

In addition to the expenses as specified when organizing the entrance examination for public officials and civil servants in point a, clause 2 of this Article, the following additional expenses may also be covered:

- Travel and accommodation expenses for lecturers and members of the Examination Board;

- Other expenses serving the rank promotion examination for public officials and civil servants in ministries and provinces according to the current division of responsibilities.

3. Agencies and units engaged in organizing entrance examinations and rank promotion examinations for public officials and civil servants must annually prepare a budget for income and expenditure of examination fees together with their own agency's budget. The preparation and execution of the budget must comply with the current guidance. The management of income and expenditure of examination fees must comply with the current financial regulations and be consolidated into the annual financial settlement report of the entity according to the budget management hierarchy, ensuring the principles of transparency and democracy in financial matters.

4. Financial agencies and tax agencies shall be responsible for guiding and inspecting the implementation of the collection and management and use of fees for entrance examination and rank promotion examination for public officials and civil servants in accordance with the provisions of this Circular and Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC; and Circular No. 60/2007/TT-BTC dated June 14, 2007 guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

Article 4. Organization of Implementation

1. This Circular takes effect from December 5, 2010 and replaces Joint Circular No. 101/2003/TTLT-BTC-BNV dated October 29, 2003 of the Ministry of Finance and the Ministry of Home Affairs on the regime for collection and management and use of fees for entrance examination and rank promotion examination for public officials.

2. During the implementation process, if there are any difficulties, please promptly reflect them to the Ministry of Finance and the Ministry of Home Affairs for research and guidance.