Joint Circular No. 29-LB/TC/NT Regarding the Transfer of the Salt Industry from the Ministry of Finance to the Ministry of Internal Trade

CIRCULAR

Regarding the transfer of the salt industry from the Ministry of Finance to the Ministry of Commerce

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Pursuant to Decision No. 261-TTg dated July 6, 1959 of the Prime Minister, the Joint Ministries of Finance and Commerce hereby provide detailed regulations on the transfer as follows:

1. The salt management work (previously handled by salt agencies under the finance sector) shall be transferred to salt agencies under the commerce sector.

2. The salt tax collection work (previously handled by salt agencies under the finance sector) shall be transferred to tax agencies under the finance sector.

I. PRINCIPLES OF TRANSFER

1. The Administrative Committee shall be responsible for overseeing the transfer.

2. The transfer shall proceed based on the following principles:

a) Tax collection tasks for salt sold to the market shall be handled by tax agencies; management tasks and implementation of salt policies shall be handled by salt agencies.

b) Salt agencies shall continue to operate within their existing organizational structure from the Central Salt Department down to local branch offices, rooms, and stations.

3. After the transfer, local branch offices, rooms, and stations shall continue their operations with their previous duties and responsibilities (excluding the salt tax collection task transferred to the tax agency) until a new decision is issued by the Ministry of Commerce.

II. SPECIFIC CONTENT OF THE TRANSFER

a) Local branch offices or rooms of salt agencies shall transfer the tax collection portion to the tax agency:

- Tax collection tasks include quarterly and monthly tax planning, urging tax payments, accounting, and statistics of collected taxes.

- The situation of tax collection for the first six months of the year and the third quarter tax collection plan for 1959.

- The situation of salt delivery and receipt, and tax payment.

- All relevant financial records, documents, and accounting books related to tax collection.

(Note: Staff responsible for tax collection will not be transferred to the tax agency).

After the transfer, the tax agency and salt agency must closely cooperate to urge timely tax payments.

b) Regarding the salt management task, local branch offices or rooms of salt agencies shall prepare a comprehensive report including:

- Duties and responsibilities (excluding the salt tax collection task transferred to the tax agency). Note that salt agencies will continue to perform anti-smuggling duties in salt-producing regions.

- Organizational structure and staff of local branch offices or rooms of salt agencies and stations.

- Relevant business-related documents, records, and accounting books (note to close accounting books on July 31, 1959).

- Outstanding issues requiring continued resolution for the Provincial Administrative Committee to use as a basis for assessing the situation and formulating solutions and assigning tasks to the new organization.

III. PROCEDURE AND TIMEFRAME FOR TRANSFER

The transfer shall be conducted under the direction of the Provincial Administrative Committee. The transfer record shall be made in seven copies signed by the Provincial Administrative Committee, local branch offices or rooms of salt agencies, Provincial Finance Department, and tax agencies.

1 copy retained by the Provincial Administrative Committee.

1 copy retained by the local branch office or room of the provincial salt agency.

1 copy retained by the local tax branch office.

1 copy retained by the Provincial Finance Department.

1 copy sent to the Ministry of Finance (Office).

1 copy retained by the Ministry of Commerce (Central Salt Department).

1 copy retained by the Branch of the National Bank.

Transfer deadline: By July 31, 1959, to ensure that as of August 1, 1959, salt agencies will operate under the commerce sector.