JOINT CIRCULAR No. 206/2013/TTLT-BTC-BCA GUIDING THE COLLECTION AND PAYMENT OF PERSONAL INCOME TAX FOR OFFICERS, NON-COMMISSIONED OFFICERS, CIVIL SERVANTS, CIVILIAN STAFF, AND EMPLOYEES RECEIVING SALARIES IN THE PEOPLE'S POLICE

JOINT CIRCULAR

Hguiding on the collection and payment of personal income tax for officers,

non-commissioned officers, civil servants, officials, and employees receiving salaries

organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.underCFORCE

_________________

Pursuant to the Law on Tax Administration No.No. Law No. 78/2006/QH11 dated November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law Article 24No. 21/2012/QH13 dated October 20thNo. personsJune 2024;on November 2012;

Pursuant to the Law on Personal Income Tax dated November 21, 2007;June 2024; Law No. 11/2007/QH12 dated November 21, 2007 and the Law Amending Certain Provisions of the Personal Income Tax LawNo. 04/2007/No. 3 dated November 22nd, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. Law No. 83/2013/NĐ-CP dated July 22, 2013 of the Government amending certain provisions of the Tax Administration Law and the Law Amending Certain Provisions of the Tax Administration Law;No. 26/201||| 2/QH1Management Law;June 2024;on November 2012;

Pursuant to DecreeNo. Pursuant to Decree No. 65/2013/NĐ-CP dated June 27, 2013 of the Government detailing certain provisions of the Law"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." July 25, 2017 Government Decree on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;i paragraph one of ArticleNo. on personal income, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPPursuant to the Law on Public Investment dated November 29, 2024;No. INDUSTRIAL EXPLOSIVES - TNP1 EXPLOSIVESono of the Law Article 24tax and the Law

on personal income Tupolicies Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the GovernmentJune 2024; Pursuant to Decree No. 77/2009/NĐ-CP dated September 15, 2009 stipulating and guiding the implementation of content number 09 under component number 02 and content number 02 under component number 08 of the National Target Program on New Rural Development for the period 2021-2025. SEVERAL PROVISIONS OF THE LAW TPursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary regulations for cadres, civil servants, officials, and armed forcesJune 2024; 1. The Incubator may lease land for investment in building infrastructure. For areas leased with annual rent payments, the Incubator has the right to sublease land with annual rent payments; for areas leased with lump-sum rent payments for the entire lease period, the Incubator has the right to sublease land with lump-sum rent payments for the entire lease period or annual rent payments. The Incubator is exempted or reduced from land rental fees according to Decree No. 46/2014/NĐ-CP of May 15, 2014, issued by the Government, and the Circular guiding the Minister of Finance applicable to industrial parks.

and Decree No. 17/2013/NĐ-CP dated February 19, 2013 of the Government amending and supplementing certain Articles of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary regulations"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Government stipulating functions, tasks, powers, and structure organization Implementing Resolution No. 35/NQ-CP dated May 16, 2016

Minister of Finance, Minister of Public Security promulgates this Circular guiding on the collection and payment of personal income tax for officers, non-commissioned officers, civil servants, officials, and employees receiving salaries in the People's Public Security At the proposal of 2. Procedures for establishing files, examination and assessment procedures for disability level determination to receive social insurance for workers and their dependents. approving remediation and environmental recovery plans or remediation and environmental recovery plans and organizational structure of the Ministry of Public Security;

1. This Circular guides the collection and payment of personal income tax for individuals with income from salaries and wages (hereinafter referred to as taxpayers) paid by agencies, organizations, and units within the People's Public Security.policies 2. The declaration and payment of personal income tax for taxpayers with income other than income from salaries and wages and for taxpayers with income from salaries and wages paid by enterprises within the People's Public Security shall be carried out in accordance with Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance and laws on tax administration. organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.1. Taxpayers include: officers, non-commissioned officers, police soldiers of the People's Public Security; civil servants, officials, employees, contractual workers receiving salaries from paying organizations."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."2. Paying organizations, individuals, and organizations related to the collection and payment of personal income tax for the subjects specified in Clause 1 of this Article.No.Pursuant to Decree No. 24/2023/NĐ-CP dated May 14, 2023 of the Government stipulating the basic salary level

AND organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Article 3. Income subject to tax from salaries and wages"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."1. Salaries, wages, and other amounts having the nature of salaries and wages recorded in recruitment decisions, salary increase decisions, rank promotion decisions, or recorded in labor contracts, collective labor agreements.June 2024; 2. Allowances and subsidies including living expenses received by taxpayers, except for the following allowances and subsidies:âArticle 1. Amending and supplementing some articles of Circular No. 54/2013/TT-BGTVT dated December 16, 2013 of the Minister of Transport on officers inspecting seagoing vessels

Article 1.perioda) Clause 1 Article 15 regarding accountability;

a) Special allowances and subsidies specific to the People's Public Security:

- Special allowance;

Article 2. Applicability

This Circular applies to:

- Seniority allowance for officers and non-commissioned officers of public security; seniority allowance exceeding the standard for officers and non-commissioned officers of public security;

- National defense and security service allowance for civil servants, officials, and public security staff.

b) Special allowances and subsidies for security:

Taxable income from salaries and wages includes:

- Allowance and subsidy for officers, non-commissioned officers, and police soldiers undertaking particularly arduous and dangerous tasks, or arduous and dangerous tasks; when participating in training, combat, standby for combat readiness, exercises, enforcement of sentences, flood control, accident prevention, and search and rescue operations, and other tasks;

- Allowance and subsidy for public security forces directly participating in reinforced teams for the Central Highlands, Southwest, Northwest regions, and border provinces of Vietnam-Laos;

- Allowance for public security officers working in mountainous and island areas;

- Allowance and subsidy for traffic police forces ensuring traffic safety and order;

- Special allowance for some judicial positions and responsibilities according to the profession of inspection for specialized police inspectors, responsibility allowance for party committee members (as stipulated by the Central Party Office), responsibility allowance according to the profession for party inspection officers, responsibility allowance in anti-corruption activities in the People's Public Security;

- Allowance and subsidy for criminal investigation and fugitive pursuit forces in the People's Public Security;

- Allowance for public security officers directly engaged in management, education, care, medical examination, and struggle against HIV/AIDS-infected individuals;

- Preferential and responsibility allowance for educators and educational managers working at correctional schools and cultural schools in the People's Public Security;

- Preferential allowance for officers, non-commissioned officers, and police guards in the People's Public Security;

- Special allowance and special subsidy for intelligence forces;

- Legal forensic appraisal allowance as prescribed by law;

- Special allowance for public security officers according to Decision No. 91/2009/QĐ-TTg dated July 6, 2009 of the Prime Minister;

- Allowance for public security officers working in economically disadvantaged areas as prescribed by law;

- Allowance for forces performing duties at locations K and C;

- Allowance for public security officers serving to protect international conferences held in Vietnam, protecting major national holidays, festivals, and traditions;

- Professional preferential allowance for those engaged in legal affairs and artistic labor in the People's Public Security;

Special allowances for the cryptographic force in the People's Public Security: Responsibility allowance for protecting confidential information and codes, special allowance for the cryptographic profession (if applicable), responsibility allowance for cryptographic work;

- Other security allowances for public security forces as prescribed by law;

- Subsidies for addressing social evils and ensuring security as prescribed by law;

- Discharge and demobilization subsidies; job creation subsidies after discharge and demobilization;

- Special subsidies for public security officers upon retirement, sacrifice, death, transfer to another profession, or termination of service in the People's Public Security as prescribed by law;

- Other allowances and subsidies exempted according to the law on personal income tax.

c) Monthly preferential allowances and one-time allowances as prescribed by the law on preferential treatment for persons with meritorious service.

Special allowances for the cryptographic force within the People's Public Security: Responsibility allowance for protecting classified information and codes, special allowance for the cryptographic sector (if applicable), responsibility allowance for cryptographic work;

- Other security allowances for police forces as prescribed by law;

- Subsidies to address social evils and ensure security as prescribed by law;

- Discharge allowance, reintegration allowance; job creation allowance after discharge and reintegration;

- Special allowances for police officers when retiring, sacrificing their lives, passing away, transferring to another profession, or ceasing service in the People's Public Security as prescribed by law;

- Other allowances and subsidies deductible under the law on personal income tax;

c) Allowances and subsidies exempted from personal income tax as prescribed by law include:

c. 1) Monthly preferential allowances and one-time allowances as prescribed by the law on preferential treatment for those who have rendered meritorious services to the country.

c. 2) Allowance for hazardous and dangerous working conditions in industries, occupations, or jobs with harmful and dangerous factors;

c. 3) Attraction allowance, regional allowance;

c. 4) Sudden hardship assistance, work injury assistance, occupational disease assistance, one-time assistance upon childbirth or adoption, maternity benefit level, post-maternity recuperation benefit level, sick leave benefit level, post-treatment work injury and occupational disease benefit level, disability benefit, one-time retirement benefit, one-time pension benefit, monthly pension benefit, termination benefit, unemployment benefit, and other benefits as prescribed by the Labor Code and the Social Insurance Law;

c. 5) Assistance for social welfare beneficiaries as prescribed by law;

c. 6) Service allowance for high-level leaders;

c. 7) One-time assistance for individuals transferred to areas with extremely difficult socio-economic conditions, one-time support for civil servants engaged in maritime sovereignty work as prescribed by law;

Allowances and assistance amounts, as well as allowance and assistance levels not included in taxable income as stipulated in Clause 2 of this Article must be prescribed by competent state agencies. In cases where allowances and assistance received exceed the prescribed levels, the excess amount must be included in taxable income;

3. All monetary and non-monetary bonuses, except for the following monetary bonuses:

a) Monetary bonuses accompanying State-awarded titles, including those accompanying commendations and rewards as prescribed by the Law on Commendation and Reward, specifically:

- Monetary bonuses accompanying commendations such as: National Vanguard Soldier; Vanguard Soldier at the Ministry, Sector, Central Mass Organizations, Province, and City levels; Base Vanguard Soldier, Advanced Worker, Vanguard Soldier;

- Bonuses accompanying award forms;

- Bonuses accompanying titles conferred by the State;

- Monetary bonuses accompanying awards granted by associations and organizations under central and local political, political-social, social, and professional organizations in accordance with their charters and the Law on Commendation and Reward;

- Bonuses accompanying Ho Chi Minh Award, State Award;

- Bonuses accompanying Commemorative Medals, Badges;

- Bonuses accompanying Certificates of Merit, Letters of Commendation.

The authority to issue commendation decisions, bonus amounts accompanying commendations, and award forms as mentioned above must comply with the provisions of the Law on Commendation and Awards.

b) Monetary bonuses accompanying national and international awards recognized by the Vietnamese State;

c) Monetary bonuses for technical improvements, inventions, and discoveries recognized by competent state agencies;

d) Monetary bonuses for detecting and reporting violations of laws to state agencies;

e) Monetary bonuses for achievements in combating crime and protecting national security; monetary bonuses for scientific research achievements serving national security protection, in the patriotic security movement, and in the nationwide movement for national security protection;

4. Remuneration received in various forms such as: commission fees; participation fees in scientific and technological research projects; project and program participation fees; royalties as prescribed by the Law on Royalty Regulations; teaching activity participation fees; cultural and artistic performance, physical education, and sports participation fees; advertising service fees; other service fees; other remunerations. Fees received from participating in business associations, boards of directors, supervisory boards, project management boards, management councils, associations, professional organizations, and other organizations. Financial benefits in addition to wages and salaries paid by employers that taxpayers receive in all forms are implemented as prescribed in Point c, d, đ Clause 2, Article 2 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance;

5. The following items are not included in taxable income:

a) Employer support for the treatment of serious illnesses for employees and their dependents. In this case, dependents include:

- Biological children, legally adopted children, out-of-wedlock children, and children of a spouse;

- Spouse;

- Biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; legally adopted father, legally adopted mother.

a.1) The amount of support not included in taxable income is the actual payment amount for medical expenses based on payment receipts, but not exceeding the medical expense amount paid by the employee and their dependents after deducting the amount paid by the insurance organization;

a.2) The organization providing financial support is responsible for retaining copies of medical expense payment receipts confirmed by the organization (in cases where employees and their dependents pay the remaining amount after the insurance organization pays directly to the healthcare facility) or copies of medical expense payment receipts; copies of health insurance payment receipts confirmed by the organization (in cases where employees and their dependents pay the full medical expenses, and the insurance organization pays the insurance premium to the employees and their dependents), together with the financial support payment receipts for employees and their dependents suffering from serious illnesses;

b) Amounts received under regulations regarding travel allowances within state agencies, public institutions, Party organizations, and mass organizations.

c) Amounts received under housing allowance regulations for civil servants.

d) Other income received outside of wages and salaries from participating in opinions, reviews, and verifications of legal documents, Resolutions, political reports; participating in inspection and supervision delegations; meeting voters and citizens; uniforms and other related activities directly serving the operations of the National Assembly Office, Ethnic Councils, and National Assembly Committees; the Central Party Office and Party Committees; the Municipal Party Committee and Provincial Party Committees and their Committees;

e) Lunch and midday meal allowances provided by employers organizing lunch and midday meals for employees in the form of direct cooking, purchasing meals, or issuing meal vouchers.

If the employer does not organize midday meals and lunch breaks but instead provides cash to employees, it will not be included in individual taxable income if the cash amount is consistent with the guidelines of the Ministry of Labor - Invalids and Social Affairs. If the cash amount exceeds the guideline amount set by the Ministry of Labor - Invalids and Social Affairs, the excess amount must be included in individual taxable income;

f) Other income received by individuals not included in taxable income according to general tax laws on personal income tax;

6. In cases where organizations pay income from wages and salaries to taxpayers without including tax, they must convert untaxed income into taxable income as prescribed in Clause 4, Article 7 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance;

Article 4. Basis for calculating the tax

The basis for tax calculation on income from salaries, wages, and other income with the nature of salaries and wages is taxable income and tax rate.

1. Taxable income is determined by deducting the following items from gross income subject to tax:

a) Personal deductions;

b) Insurance contributions including: social insurance, health insurance, unemployment insurance, and mandatory professional liability insurance for certain industries and occupations.

c) Contributions to charitable funds, humanitarian funds, educational encouragement funds. Contributions to funds established by the Ministry of Public Security such as disaster prevention and control funds, gratitude and repayment funds, poverty alleviation funds, comradeship funds, sisterhood funds, and other funds if they meet the conditions stipulated in Decree No. 30/2012/NĐ-CP dated April 12, 2012 of the Government on the organization and operation of social funds and charitable funds shall be deductible from income before calculating personal income tax.

The method of determining the deductible amounts under Clause 1 of this Article shall be implemented according to the guidelines set forth in Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance.

2. Tax rate: The tax rate for personal income tax on income from salaries and wages shall be applied according to the progressive tax rate table specified in Clause 2, Article 7 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance.

3. Method of Calculating Tax.

Personal income tax payable from salaries and wages is the total amount of tax calculated at each income level, with the tax amount at each income level being the taxable income of that level multiplied by (x) the corresponding tax rate of that level.

Article 5. Tax reduction

According to Article 5 of the Law on Personal Income Tax, and Article 5 of Decree No. 65/2013/NĐ-CP, taxpayers who encounter difficulties due to natural disasters, fires, accidents, serious illnesses affecting their ability to pay taxes may be considered for tax reduction corresponding to the extent of damage but not exceeding the amount of tax payable. Specifically as follows:

1. Determining the amount of tax reduction.

a) The consideration for tax reduction is carried out annually. Taxpayers encountering difficulties due to natural disasters, fires, accidents, serious illnesses in a given tax year shall be considered for tax reduction of the tax payable for that tax year.

b) The tax payable serves as the basis for considering tax reduction, which is the total personal income tax that the taxpayer must pay in the tax year.

c) The basis for determining the extent of damage eligible for tax reduction is the actual expenses incurred to mitigate the damage minus (-) any compensation received from insurance organizations (if any) or from organizations or individuals causing the accident (if any).

d) The amount of tax reduction is determined as follows:

d. 1) In the case where the tax payable in the tax year is greater than the extent of damage, the tax reduction will be equal to the extent of damage;

d. 2) In the case where the tax payable in the tax year is less than the extent of damage, the tax reduction will be equal to the tax payable.

2. Documentation and procedures for considering tax reduction shall be carried out in accordance with the laws on tax administration.

3. Authority to issue tax reduction decisions: Heads of organizations paying income under the Ministry of Public Security shall consider and issue tax reduction decisions and bear responsibility for their decisions.

Article 6. Tax registration, withholding tax, tax declaration, payment of tax, settlement of tax

1. For taxpayers within income-paying organizations.

a) Tax Registration

a.1) Taxpayers within income-paying organizations temporarily do not need to register for tax.

a.2) Dependent family members of taxpayers within income-paying organizations and public service units with revenue in the People's Police temporarily do not need to register for tax.

a.3) Registration of dependent family members for household deduction.

- Initial registration of dependent family members: Taxpayers must register dependent family members according to the form issued along with the guidance document on tax management and submit it to the income-paying organization as the basis for calculating deductions for dependent family members.

- Registration when there is a change in dependent family members: When there is a change (increase, decrease) in dependent family members, taxpayers must supplement information about changes in dependent family members according to the form issued along with the guidance document on tax management and submit it to the income-paying organization as the basis for calculating deductions for dependent family members.

- In cases where taxpayers share dependent family members with other taxpayers such as spouses, siblings, etc., they must agree to declare dependent family members based on the principle that each dependent family member can only be deducted once from one taxpayer in a tax year; if both taxpayers sharing the dependent family member claim household deduction, they will be subject to penalties under the law on tax administration.

Taxpayers only need to submit the Declaration Form for Dependent Family Members, confirmed by the personnel management authority and the head of the income-paying organization, without having to provide proof of dependent family members, and are responsible for the truthfulness of the declared deductions.

b) Withholding Tax

b.1) Income-paying organizations are responsible for withholding personal income tax and submitting it to the higher-level financial authority. Provincial Public Security Departments, Municipalities directly under the Central Government, Fire Prevention and Fighting Departments, and second-level budgetary units directly collect and aggregate personal income tax from subordinate units and deposit it into the State Budget. Withholding tax on income from salaries and wages is carried out monthly; the amount of tax to be withheld is determined according to the guidelines in this Circular.

b.2) In cases where income-paying organizations have transactions involving payments to individuals outside the organization, they shall withhold tax at a rate of 10% for income of VND 2,000,000 or more per transaction according to the guidelines in Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance. Income-paying organizations shall use withholding tax certificates issued by the tax authority or self-print withholding tax certificates according to the guidelines of the Ministry of Finance to issue to individuals whose tax is withheld.

c) Payment of Tax

c. 1) Monthly, no later than the 20th day of the following month, income-paying organizations must submit the withheld tax to the higher-level financial authority.

c. 2) Quarterly, no later than the 30th day of the first month of the next quarter, Provincial Public Security Departments, Municipalities directly under the Central Government, Fire Prevention and Fighting Departments, and second-level budgetary units must deposit the personal income tax of their unit and subordinate units into the State Budget through their account at the Treasury in the province or municipality where the unit conducts business.

c. 3) By the end of the year, no later than March 31 of the following year, based on the settlement of tax collection and payment, Provincial Public Security Departments, Municipalities directly under the Central Government, Fire Prevention and Fighting Departments, and second-level budgetary units must determine the total personal income tax payable, the amount already paid, and deposit the remaining tax payable into the State Budget.

d) Tax Settlement Declaration

- Taxpayers do not need to prepare a tax settlement declaration for income from salaries and wages as specified in Article 3 of this Circular.

The organization paying income shall settle tax on behalf of each individual for taxable income from salaries and wages as stipulated in Article 3 of this Circular and report the consolidated settlement concurrently with the annual budget settlement to the superior authority.

- When settling personal income tax for each specific case, if the taxpayer has a higher amount of tax withheld during the year than the amount of tax due, the organization paying income shall offset the difference against the tax payable by that individual in the subsequent period. If the taxpayer requests a refund of overpaid tax, the organization paying income must refund it to the taxpayer. The taxpayer must submit a tax refund application to the organization paying income as the basis for the refund; the organization paying income shall use the total personal income tax withheld in the month to make the refund, and the remainder shall be remitted to the superior authority.

2. For enterprises under the People's Public Security.

a) Enterprises under the People's Public Security shall implement withholding tax, tax declaration, tax payment, and personal income tax settlement in accordance with the guidance provided in Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance and tax management laws.

b) Taxpayers working at enterprises under the People's Public Security shall implement tax registration, deduction of personal allowances, determination of tax payable, tax settlement, and tax refund in accordance with the guidance provided in Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance and tax management laws.

Special allowances and subsidies specific to the Public Security sector shall be deducted from taxable income as guided in point a, Clause 2, Article 3 of this Circular.

Article 7. Implementation Organization

1. Effective date.

This Circular takes effect from February 7, 2014, and replaces Joint Circular No. 123/2008/TTLT-BTC-BCA dated December 16, 2008, issued by the Ministry of Finance and the Ministry of Public Security. Other contents related to income from salaries and wages not mentioned in this Circular shall be implemented in accordance with the guidance provided in Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance.

Contents regarding personal income tax policies prescribed in the Law amending and supplementing certain provisions of the Personal Income Tax Law and Decree No. 65/2013/NĐ-CP take effect from the effective date of the Law and Decree (July 1, 2013).

The Ministry of Public Security shall guide the system of reporting forms for tax declaration and tax settlement documentation; guide and inspect the declaration, payment, and settlement of personal income tax within the organizational units of the Public Security system.

2. Responsibility for implementation.

a) The State Revenue总局应当组织并落实本通函的实施。税务总局（财政部）和公共安全局财务局负责组织并落实本通函的实施。

b) Organizations paying income and individuals with taxable income are responsible for complying with and implementing this Circular.

In the course of implementation, if there are difficulties or issues, units are requested to promptly reflect them to the Ministry of Finance (State Revenue总局和财政部) and the Ministry of Public Security (财务局) for research and resolution./.