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 issuance of uniforms to civil servants and officials in the tax sector within state staffing quotas from January 1, 1995.

Document No.21 TC/TCT
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Mộng Giao
Updated16/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date17/03/1995
Effective date01/01/1995
Expiry date15/08/2013
StatusExpired
✦ Smart summary

Circular No. 21 TC/TCT stipulates the issuance of uniforms to civil servants and officials in the tax sector within state staffing quotas from January 1, 1995.

Scope of application

[Civil Servants and Officials in the Tax Sector]

Key points

  • All civil servants and officials within state staffing quotas who have been approved (excluding drivers, security guards, and janitors) shall be issued uniforms as provided for in Section I of this Circular.
  • This provision replaces Article I stipulated in Circular No. 12 TC/TCT dated February 28, 1991, by the Ministry of Finance.
  • This provision takes effect from January 1, 1995.
  • This Circular replaces Article I stipulated in Circular No. 12 TC/TCT dated February 28, 1991, by the Ministry of Finance.
  • Provision regarding the recipients of uniforms in the tax sector.

🌐 Social impact of this document

Updating.

❓ Frequently asked questions

Which civil servants and officials are eligible to receive uniforms?

All civil servants and officials within state staffing quotas who have been approved (excluding drivers, security guards, and janitors) shall be issued uniforms.

Does this Circular replace Article I stipulated in Circular No. 12 TC/TCT dated February 28, 1991, by the Ministry of Finance?

Yes, this Circular replaces Article I stipulated in Circular No. 12 TC/TCT dated February 28, 1991, by the Ministry of Finance.

Provision regarding the recipients of uniforms in the tax sector?

All civil servants and officials within state staffing quotas who have been approved (excluding drivers, security guards, and janitors) shall be issued uniforms.

When does this Circular take effect?

This provision takes effect from January 1, 1995.

Full text

MINISTRY OF FINANCE
********

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

No.: 21TC/TCT

Hanoi, March 17, 1995

 

CIRCULAR

MINISTRY OF FINANCE CIRCULAR NO. 21 TC/TCT DATED MARCH 17, 1995 REGULATING AND GUIDING ADDITIONAL PROVISIONS ON THE MANAGEMENT AND USE OF TAX OFFICERS' UNIFORMS

Pursuant to Decision No. 21/HĐBT dated January 24, 1991 of the Council of Ministers (now the Government) regarding uniforms, identification cards, and insignias and numbers for tax officials;
To be in line with current circumstances;

Repeal Section I: "SUBJECTS ELIGIBLE FOR UNIFORM ISSUANCE" as stipulated in Circular No. 12 TC/TCT dated February 28, 1991 of the Ministry of Finance and replace it with a new Section I: "SUBJECTS ELIGIBLE FOR UNIFORM ISSUANCE" as follows:

All civil servants and employees working within the tax sector - within state staffing quotas and approved (excluding drivers, security guards, and janitors) - shall be issued uniforms.

This regulation takes 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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