Circular No. 22/2005/TT-BTC stipulates specific levels of position allowances for civil servants in specialized organizations under the Ministry of Finance, effective from October 1, 2004. The allowance level is calculated based on a coefficient relative to the national minimum wage and varies depending on special-class cities, Class I cities, and other provinces/cities.
适用范围
Civil servants appointed to leadership positions in the organizational structure of specialized organizations directly under the Ministry of Finance: General Department of Taxation, State Treasury, General Department of Customs, National Reserve Agency.
要点
- Civil servants in leadership positions at the General Department of Taxation and State Treasury receive allowances with different coefficients depending on special-class cities, Class I cities, and other provinces/cities.
- Civil servants in leadership positions at the General Department of Customs also have different allowance levels based on the geographic location of the agency and organization.
- Allowances for civil servants in leadership positions at the National Reserve Agency are specifically defined, with coefficients decreasing according to rank.
- This Circular takes effect from April 15, 2005 (after publication in the Official Gazette) and applies from October 1, 2004.
- This Circular replaces previous decisions and circular letters issued by the Ministry of Finance.
🌐 本文件的社会影响
- The positive impact is that specifying the allowance levels ensures fairness in income distribution for civil servants in leadership positions.
- Potential negative impacts may include increased financial burdens on the state budget and specialized organizations under the Ministry of Finance.
❓ 常见问题
What are the specific allowance levels?
The allowance level is calculated based on a coefficient relative to the national minimum wage set by the State. For example, the Director of the Tax Revenue Bureau in a special-class city has a coefficient of 1.00, while in a Class I city and other provinces/cities it is 0.90.
To whom does this Circular apply?
This Circular applies to civil servants appointed to leadership positions in the organizational structure of specialized organizations directly under the Ministry of Finance: General Department of Taxation, State Treasury, General Department of Customs, National Reserve Agency.
When does this Circular take effect?
This Circular takes effect from April 15, 2005 (after publication in the Official Gazette) and applies from October 1, 2004.
How are leadership position allowances specified?
Allowances are specified based on a coefficient relative to the national minimum wage, varying depending on special-class cities, Class I cities, and other provinces/cities. For example, the Director of the Tax Revenue Bureau in a special-class city has a coefficient of 1.00, while in a Class I city and other provinces/cities it is 0.90.
Which documents does this Circular replace?
This Circular replaces Decision No. 635/TC-QĐ-TCCB dated September 11, 1993, of the Minister of Finance and Circular Letter No. 302/TC-TCCB dated January 30, 1996, of the Ministry of Finance.
全文
CIRCULAR
CIRCULAR NO. 22/2005/TT-BTC OF THE MINISTRY OF FINANCE DATED MARCH 30, 2005 ON SPECIFIC REGULATIONS REGARDING POSITION ALLOWANCES FOR LEADERS IN SPECIALIZED ORGANIZATIONS UNDER THE MINISTRY OF FINANCE
Implementing Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary system for civil servants, public officials, and armed forces;
After receiving comments from the Ministry of Home Affairs in Circular No. 531/BNV-TL dated March 15, 2005, the Ministry of Finance hereby specifies position allowances for leaders in specialized organizations under the Ministry as follows:
I. OBJECTS:
The position allowances for leaders specified below shall apply to civil servants appointed to leadership positions within the organizational structure of specialized organizations directly under the Ministry of Finance: General Department of Taxation, State Treasury, General Department of Customs, National Reserve Agency.
II. AMOUNT OF ALLOWANCE:
The amount of allowance is calculated based on a coefficient relative to the minimum wage stipulated by the State.
1. For leadership positions in organizations under the General Department of Taxation and State Treasury:
a) Agencies at the provincial level of the Tax Bureau, State Treasury:
|
Serial number |
Leadership position |
Coefficient |
|
|
Special-class cities, Hanoi City, Ho Chi Minh City |
Class I cities, other provinces and centrally-administered cities |
||
|
1 |
Director of Provincial Tax Bureau, Director of State Treasury |
1,00 |
0,90 |
|
2 |
Deputy Director of Provincial Tax Bureau, Deputy Director of State Treasury |
0,80 |
0,70 |
|
3 |
Head of Department of Provincial Tax Bureau, State Treasury |
0,60 |
0,50 |
|
4 |
Deputy Head of Department of Provincial Tax Bureau, State Treasury |
0,40 |
0,30 |
b) For Tax Branches, State Treasury Branches at districts, counties, towns, and cities under provinces:
|
Serial number |
Leadership position |
Coefficient |
||
|
District-level city classified as Class II |
Cities under provinces that are class III cities, districts under Hanoi City, districts under Ho Chi Minh City |
Districts, towns, and remaining districts |
||
|
1 |
Director of Tax Branch Director of State Treasury Branch |
0,60 |
0,55 |
0,50 |
|
2 |
Deputy Director of Tax Branch, Deputy Director of State Treasury Branch |
0,40 |
0,35 |
0,35 |
|
3 |
Head of Department of State Treasury Branch in Hanoi City, Ho Chi Minh City |
|
0, 25 |
|
|
4 |
Deputy Head of Department of State Treasury Branch in Hanoi City, Ho Chi Minh City |
|
0,20 |
|
|
5 |
Team Leader, Squad Leader |
0,20 |
0,20 |
0,20 |
|
6 |
Deputy Team Leader, Deputy Squad Leader |
0,15 |
0,15 |
0,15 |
2. For leadership positions in organizations under the General Department of Customs:
a) Agencies (based on the location of the headquarters):
|
Serial number |
Leadership position |
Coefficient |
|
|
Special-class cities, Hanoi City, Ho Chi Minh City |
Class I cities, other provinces and centrally-administered cities |
||
|
1 |
Director of Customs Bureau |
1,0 |
0,9 |
|
2 |
Deputy Director of Customs Bureau |
0,8 |
0,7 |
|
3 |
Head of Department of Customs Bureau |
0,6 |
0,5 |
|
4 |
Deputy Head of Department of Customs Bureau |
0,4 |
0,3 |
b) Customs Branches:
|
Serial number |
Leadership position |
Coefficient |
|
|
Border Gate Large international border gate (*) |
Border gate and remaining areas
|
||
|
1 |
Director of Customs Branch |
0,60 |
0,55 |
|
2 |
Deputy Sub-department Director |
0,40 |
0,35 |
|
3 |
Team Leader, Squad Leader under Customs Branch |
0,30 |
0,25 |
|
4 |
Deputy Team Leader, Deputy Squad Leader under Customs Branch |
0,20
|
0,15
|
(*) Large international border gate Customs Branches include:
- Customs Branches at land border gates: Customs Branch Móng Cái (Quang Ninh Province), Customs Branch Lao Cai (Lao Cai Province), Customs Branch Lao Bao (Quang Tri Province), Customs Branch Mo Bai (Tay Ninh Province).
- Customs Branches at sea ports: Customs Branch Sai Gon Port Area I, Customs Branch Sai Gon Port Area II, Customs Branch Sai Gon Port Area III, Customs Branch Sai Gon Port Area IV (Ho Chi Minh City), Customs Branch Hai Phong Port Area I, Customs Branch Hai Phong Port Area II, Customs Branch Hai Phong Port Area III (Hai Phong City).
- Customs Branches at international airports: Customs Branch Noi Bai International Airport (Hanoi City), Customs Branch Tan Son Nhat International Airport (Ho Chi Minh City).
c) Control Teams under Customs Bureau; Anti-smuggling Control Teams under Investigation Bureau:
|
Number Order |
Leadership position |
Coefficient |
|
1 |
Team Leader, Squadron Leader |
0,60 |
|
2 |
Deputy Team Leader, Deputy Squadron Leader |
0,40 |
|
3 |
Team Leader, Squad Leader under Team or Squadron |
0,30 |
|
4 |
Deputy Team Leader, Deputy Squad Leader under Team or Squadron |
0,20 |
3. For leadership positions in organizations under the National Reserve Agency:
|
Number Order |
Leadership position |
Coefficient |
|
1 |
Regional Director of National Reserve Agency |
0,90 |
|
2 |
Deputy Regional Director of National Reserve Agency |
0,70 |
|
3 |
Head of Department under Regional National Reserve Agency |
0,50 |
|
4 |
Deputy Head of Department under Regional National Reserve Agency |
0,30 |
|
5 |
Chief of General Warehouse |
0,50 |
|
6 |
Deputy Chief of General Warehouse |
0,30 |
III. IMPLEMENTATION:
1. This Circular takes effect fifteen days after its publication in the Official Gazette. The regulations on position allowances for leaders stipulated in this Circular shall be implemented from October 1, 2004.
2. This Circular replaces Decision No. 635/TC-QĐ-TCCB dated September 11, 1993 of the Minister of Finance on position allowances for leaders in organizations under the General Department of Taxation and State Treasury (now State Treasury) and Circular No. 302/TC-TCCB dated January 30, 1996 of the Ministry of Finance on guidelines for implementing the position allowance system for leaders. In the course of implementation, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance for research and resolution.
In the course of implementation, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance for research and resolution./.
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