Circular No. 59/2021/TT-BTC amends and supplements Article 8 of Circular No. 74/2016/TT-BTC dated May 20, 2016 of the Ministry of Finance on the management and use of funds from loan fees and guarantee fee contributions at the Ministry of Finance for the period 2016-2020, and Article 10 of Circular No. 76/2016/TT-BTC dated May 30, 2016 of the Ministry of Finance on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs for the period 2016-2020.

CIRCULAR

Amending and supplementing Article 8 of Circular No. 74/2016/TT-BTC dated May 20, 2016 of the Ministry of Finance on the management and use of funds collected from loan fees and guarantee fee tranches at the Ministry of Finance for the period 2016-2020 and Article 10 of Circular No. 76/2016/TT-BTC dated May 30, 2016 of the Ministry of Finance on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs for the period 2016-2020
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Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Public Debt Management Law dated November 23, 2017;

Pursuant to Resolution No. 1094/NQ-UBTVQH13 dated December 18, 2015 of the Standing Committee of the National Assembly on financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs for the period 2016-2020;

Pursuant to Resolution No. 129/2020/QH14 dated November 13, 2020 of the National Assembly on the allocation of the central budget for 2021;

Implementing Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's 12th term on salary reform policies for cadres, civil servants, public officials, and workers in enterprises;

Implementing Resolution No. 107/NQ-CP dated August 16, 2018 of the Government on the Program of Action of the Government to implement Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's 12th term on salary reform policies for cadres, civil servants, public officials, and workers in enterprises;

The Minister of Finance issues this Circular amending and supplementing Circular No. 75/2019/TT-BTC dated November 4, 2019 of the Ministry of Finance on the management and use of state budget funds for implementing agricultural extension activities.

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 05/2016/QĐ-TTg dated February 5, 2016 of the Prime Minister on the management and use of loan fees and guarantee fee tranches at the Ministry of Finance for the period 2016-2020;

Pursuant to Decision No. 13/2016/QĐ-TTg dated March 15, 2016 of the Prime Minister on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs for the period 2016-2020;

Implementing Decision No. 1950/QĐ-TTg dated November 28, 2020 of the Prime Minister on the allocation of the state budget for 2021;

Pursuant to Decision No. 11/2021/QĐ-TTg dated March 17, 2021 of the Prime Minister on extending the time for implementing special financial mechanisms for some administrative state agencies;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance hereby promulgates this Circular amending and supplementing Clause 1, Article 8 of Circular No. 74/2016/TT-BTC dated May 20, 2016 of the Ministry of Finance on the management and use of funds collected from loan fees and guarantee fee tranches at the Ministry of Finance for the period 2016-2020 and Clause 1, Article 10 of Circular No. 76/2016/TT-BTC dated May 30, 2016 of the Ministry of Finance on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs for the period 2016-2020.

Article 1. Article 8 of Circular No. 74/2016/TT-BTC dated May 20, 2016 of the Ministry of Finance on the management and use of funds collected from loan fees and guarantee fee tranches at the Ministry of Finance for the period 2016-2020 shall be amended and supplemented as follows:

"1. This Circular takes effect from July 15, 2016 and replaces Circular No. 29/2013/TT-BTC dated March 15, 2013 of the Ministry of Finance on the management and use of funds collected from loan fees and guarantee fees at the Ministry of Finance for the period 2012-2015. The provisions set out in this Circular shall apply for fiscal years starting from 2016 until the implementation of salary reform according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's 12th term on salary reform policies for cadres, civil servants, public officials, and workers in enterprises."

Article 2. The Circular No. 76/2016/TT-BTC dated May 30, 2016 of the Ministry of Finance on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs for the period of 2016-2020 shall be amended and supplemented as follows:

"1. This Circular takes effect from July 17, 2016. The provisions set forth in this Circular shall apply to budget years from 2016 until the salary reform is implemented according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on salary policy reform for cadres, civil servants, public officials, armed forces, and workers in enterprises."

Article 3. Implementation Organization

1. This Circular takes effect from August 30, 2021 and applies from the 2021 budget year.

2. During implementation, if there are any difficulties, please report them to the Ministry of Finance for timely resolution./.