Circular No. 21/TC-TCT stipulates and provides additional guidance on the management and use of uniforms for the tax sector.

Circular No. 21/TC-TCT stipulates the management and use of uniforms for the tax sector, changing the criteria for issuing uniforms from January 1, 1995.

Document No.21/TC-TCT
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Mộng Giao — Đang cập nhật
Updated02/07/2026
FieldUncategorized
Issued date17/03/1995
Effective date01/01/1995
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 21/TC-TCT stipulates the management and use of uniforms for the tax sector, changing the criteria for issuing uniforms from January 1, 1995.

Scope of application

Civil servants and employees working in the tax sector within the state quota and approved (excluding drivers, security guards, and janitors).

Key points

  • Civil servants and employees in the tax sector within the state quota and approved → shall be issued uniforms → except for drivers, security guards, and janitors.

🌐 Social impact of this document

  • Positive impact: Helps tax officials have professional uniforms, enhancing the image of the tax sector in the eyes of the public.
  • Negative impact: Increased costs for issuing uniforms will add to the national budget.

❓ Frequently asked questions

Who is eligible to receive uniforms under this Circular?

Civil servants and employees working in the tax sector within the state quota and approved (excluding drivers, security guards, and janitors).

To which subjects are uniforms issued?

Uniforms are issued to civil servants and employees in the tax sector.

Are there any subjects not eligible to receive uniforms?

Drivers, security guards, and janitors in the tax sector are not eligible to receive uniforms.

When does this Circular take effect?

This Circular takes effect from January 1, 1995.

Which subjects are not eligible to receive uniforms?

Drivers, security guards, and janitors in the tax sector are not eligible to receive uniforms.

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

NUMBER: 21TC/TCT

HA NOI, MARCH 17, 1995

CIRCULAR

MINISTRY OF FINANCE DECREE NO. 21/TC-TCT OF MARCH 17, 1995

REGULATIONS AND GUIDELINES FOR THE MANAGEMENT AND USE OF TAX OFFICERS' UNIFORMS REGARDING

Pursuant to Decision No. 21/HĐBT dated January 24, 1991 of the Council of Ministers (now the Government) on the regulations for uniforms, identification cards, and insignias and numbers of tax officials;

To be in line with current circumstances;

Replacing Section I: "OBJECTS ELIGIBLE FOR UNIFORM ISSUE"- Office of the President of the Statestipulated in Circular No. 12/TC-TCT dated February 28, 1991 of the Ministry of Finance with new Section I: "OBJECTS ELIGIBLE FOR UNIFORM ISSUE" All civil servants and employees working in the tax sector within the state quota and approved (excluding drivers, security guards, and janitors) shall be issued uniforms.This regulation takes effect from January 1, 1995. as follows:

All civil servants and employees working in the tax sector - within the state establishment quota and approved (except drivers, security guards, and janitors) - shall be provided with uniforms.

This provision shall take effect from January 1, 1995./. 

 

Vu Mong Giao

(Signed)

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Circular No. 21/TC-TCT stipulates and provides additional guidance on the management and use of uniforms for the tax sector.
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