Circular No. 3925-BTC/5 Monthly Allowance for Certain Positions

This Circular clarifies the term 'old salary' in the context where the ranks of mandarins, European, and native equivalent ranks have been abolished. Accordingly, 'old salary' is the total salary and allowance of civil servants belonging to these ranks after deducting one quarter according to Circular No. 762-VP of 1945.

Document No.3925-BTC/5
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLê Văn Hiến — Bộ trưởng
Updated02/07/2026
SectorFinance
FieldBudget Management
Issued date04/11/1946
Effective date19/11/1946
Expiry date
StatusIn effect
✦ Smart summary

This Circular clarifies the term 'old salary' in the context where the ranks of mandarins, European, and native equivalent ranks have been abolished. Accordingly, 'old salary' is the total salary and allowance of civil servants belonging to these ranks after deducting one quarter according to Circular No. 762-VP of 1945.

Scope of application

Civil servants belonging to the ranks of mandarins, European, and native equivalent ranks were appointed to positions such as Minister, Deputy Minister, Chairman, Vice-Chairman of the Council, Member of Parliament, and high-ranking officials in ministries.

Key points

  • Civil servants belonging to the ranks of mandarins, European, and native equivalent ranks → retain their old salary if their monthly allowance is less than their salary, 'old salary' being the total salary and allowance after deducting one quarter according to Circular No. 762-VP of 1945.
  • Civil servants at the end of September 1946 → are specially exempted from returning to the public treasury any excess amount received if they are still receiving salary according to the old rank without deducting one quarter.
  • From October onwards, the salaries of these civil servants → must be calculated according to the above method.

🌐 Social impact of this document

  • The management and administration work of civil servants will be improved due to the accurate application of 'old salary'.
  • However, difficulties may arise during the transition process for those who are not familiar with the new regulations.

❓ Frequently asked questions

What is 'old salary'?

'Old salary' is the total salary and allowance of civil servants belonging to the ranks of mandarins, European, and native equivalent ranks after deducting one quarter according to Circular No. 762-VP of 1945.

Which civil servants retain their original salary?

Civil servants belonging to the ranks of mandarins, European, and native equivalent ranks who were appointed to positions such as Minister, Deputy Minister, Chairman, Vice-Chairman of the Council, Member of Parliament, and high-ranking officials in ministries.

Which civil servants may be specially treated?

Civil servants at the end of September 1946, still receiving salary according to the old rank without deducting one quarter → are specially exempted from returning to the public treasury any excess amount received.

When does the new regulation take effect?

From October 1946 onwards, the salaries of these civil servants → must be calculated according to the above method.

Full text

MINISTRY OF FINANCE
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Number: 3925-BTC/5

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-------------------------------------

Hanoi, November 4, 1946

 CIRCULAR
THE MINISTER OF FINANCE

RESPECTFULLY SUBMITTED TO THE FOLLOWING GENTLEMEN: Chairman of the Standing Committee of the National Assembly, Ministers of various ministries, Chairman of the Military Council.

Many civil servants from the European rank, equivalent native rank, and former mandarinal rank have been appointed to positions such as Minister, Deputy Minister, Chairman and Vice-Chairman of the Military Council, Member of the National Assembly, and high-ranking officials of ministries (Director-General, Deputy Director-General, Secretary of the Office, etc...).

The decrees of July 24, 1946 stipulate that monthly allowances for these positions state that if the monthly allowances are less than the salary of the civil servant, they shall be entitled to "retain their old salary."

The Ministry requests clarification on what constitutes "old salary."

The mandarinal rank was abolished by the decree of September 13, 1945; the European rank and equivalent native rank were abolished by the Decree of November 1, 1945 of the Ministry. The salaries of civil servants in these ranks, whether retained in their posts or newly called to work, must be reduced by one quarter according to Circular No. 762-VP dated October 5, 1945 of the Ministry.

Therefore, the "old salary" mentioned in the above decrees of July 24, 1946 (issued after the abolition of the mandarinal rank, European rank, and equivalent native rank, and after the reduction of one quarter of the salary) must be the total salary and allowance of those civil servants in these ranks after the deduction of one quarter.

Accordingly, please inform the relevant departments of the instructions above so that the calculation of their salaries will not be mistaken.

Those who, up to the end of September 1946, received salaries according to the old ranks without being deducted one quarter shall be specially exempted from having to repay the excess amount to the treasury.

From October onwards, the salaries of these individuals must be calculated according to the method described above.

 

THE MINISTER OF FINANCE
(Signed)

Lê Văn Hiến

 

 

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