Decision No. 63/2009/QD-TTg On the issuance of financial management mechanisms and staffing for the Customs sector in 2009 and 2010

 Pursuant to …;

Article 1. Scope of Application

To issue financial management mechanisms and staffing applicable to the Customs sector under the Ministry of Finance during a two-year period from 2009 to 2010.

Article 2. Purpose and Requirements

Implementing the financial management mechanisms and staffing of the Customs sector must ensure the following objectives and requirements:

1. Effectively perform state management functions related to revenues associated with import and export activities; complete the tax collection tasks assigned by the State for the State budget.

2. Reform the staffing and operating expenses management mechanism of the Customs sector; promote organizational restructuring, building a clean, strong, and highly qualified workforce; use allocated funds in conjunction with results and effectiveness of State budget revenue organization; grant autonomy and responsibility to unit heads in organizing work, labor utilization, and financial resource allocation.

3. Actively utilize allocated funding, practice thrift, and combat waste; focus on modernizing information technology and equipping modern technical equipment to enhance efficiency and modernize management technology to effectively fulfill assigned state functions and meet international integration conditions; strengthen training and supplement income for customs officers and civil servants.

4. Implement transparency and democracy in accordance with the provisions of the law, ensuring the legitimate rights of customs officers and civil servants.

Article 3. On Staffing

1. The staffing of the Customs sector shall be determined within the total staffing quota granted by the competent state authority to the Ministry of Finance. The Minister of Finance shall allocate staffing quotas to the Customs sector in accordance with its functions and tasks assigned based on proactively organizing and restructuring management bodies and utilizing labor in accordance with the State's policy of reducing staffing.

2. In cases where additional staffing is required due to the establishment of new customs units in provinces and centrally-administered cities or the addition of functions and tasks according to the decision of the competent authority, the Minister of Finance shall coordinate with the Minister of Home Affairs to report to the Prime Minister for decision.

3. In addition to the allocated staffing, the Customs sector may enter into service outsourcing contracts and labor contracts in accordance with the provisions of the law.

Article 4. Funding for operational activities

1. The funding for operational activities of the Customs sector shall be determined at 1.6% of the annual budget revenue projection approved by the National Assembly that the Customs sector organizes and implements, including regular expenditures and investment construction costs.

2. Information technology application and industry modernization costs shall ensure a minimum level of 9% of total regular expenditures; investment construction costs shall ensure a minimum level of 10% of the annual budget expenditure approved by the Customs sector.

3. The budget expenditure projection for operational activities of the Customs sector shall be consolidated in the annual budget expenditure projection of the Ministry of Finance, reported to the National Assembly for decision.

4. Annually, if the revenue organized and implemented by the Customs sector increases or decreases compared to the revenue projection approved by the National Assembly, the Ministry of Finance shall report to the Government to submit a report to the Standing Committee of the National Assembly for decision in accordance with Article 59 of the State Budget Law.

5. When the State changes policies or systems, the Customs sector shall cover any additional costs incurred under the new policies or systems. In cases where objective factors lead to insufficient funding allocated to the Customs sector to maintain the minimum operational cost of the machinery, the Minister of Finance shall report to the Prime Minister for review and adjustment as appropriate.

Article 5. Other sources of funds

In addition to the level of funds assigned as stipulated in Article 4 of this Decision, the Customs sector shall also be entitled to use the following sources of funds annually:

1. State budget funds allocated for implementing the following tasks:

a) Implementing state-level and ministry-level scientific research projects;

b) Training and enhancing the capacity of officials and civil servants according to the national program;

c) Implementing national target programs and other programs and projects of the Government outside the regular duties of the Customs sector;

d) Implementing staff reduction according to the regulations set by the State.

2. Fees and charges permitted to be retained according to the provisions of the competent authority, and other lawful sources of funds may be used in accordance with the law.

Article 6. Contents of fund utilization

1. Regular expenditure contents:

The regular expenditure funds of the Customs sector (including those for the regular activities of subordinate public institutions under the General Department of Customs) include the following contents:

a) Personal payment expenses (including salary increases, payment for outsourced work and external labor contracts as stipulated in Clause 3, Article 3 of this Decision). Based on the staffing assigned by the Ministry of Finance and the budget estimate of the funds to be used, the average salary level across the entire sector shall not exceed 1.8 times the salary regime prescribed by the State for officials, civil servants, and employees (grade, rank, position, and various allowances, excluding night shift and overtime allowances).

b) Administrative management expenses and expenses for ensuring professional operations, including:

- Expenses for public services, office supplies, information communication, liaison, conferences, travel expenses, rental, and other expenses as prescribed;

- Expenses for promoting policies, guidelines, laws, and regulations of the State regarding taxation and customs activities;

- Expenses for special operations against smuggling, purchasing materials, seals, and other special operation expenses;

- Expenses for inspection and control to prevent tax evasion and violations of tax and customs laws;

- Expenses for coordinating work to fulfill the tasks of the Customs sector;

- Compensation expenses for organizations and individuals as prescribed by law in customs operations;

- Expenses for training, enhancing, and conducting professional courses for officials and civil servants according to the sector's program and plan;

- Expenses for purchasing, regular maintenance, and major repairs of assets, equipment, facilities, and office premises serving professional work;

- Expenses for applying information technology and modernizing the sector according to the approved program and plan by the competent authority;

- Other regular activity expenses.

c) Implementing programs and projects according to the common tasks of the entire financial sector, including supporting the professional tasks of the Customs sector such as: unified financial sector communication infrastructure project, Financial Sector Database Project, Information Technology Training Center and Disaster Recovery Project, Deep Computing Training Project for the Financial Sector, and other programs and projects. The Minister of Finance decides on the budget allocation to implement these tasks;

d) The Customs sector may proactively use the source of funds for ensuring regular operations in accordance with actual needs within the allocated budget. Unspent regular operation funds at the end of the year can be carried over to the next year for continued use.

2. Investment construction expenditure contents:

a) Projects and works of the Customs sector according to plans already approved by the competent authorities;

b) In cases of necessity, the Minister of Finance has the right to reallocate part of the investment construction capital after allocating it to the projects and works specified in point a, clause 2 above, to invest in other works and projects that have completed necessary procedures but lack funding to serve the common tasks of the financial sector, including the Customs sector.

Management and use of construction investment capital shall be carried out in accordance with current regulations.

3. Any funds allocated to the Customs sector annually but not fully utilized shall be managed according to current regulations.

Article 7. Utilization of saved funds

Annually, the saved funds from regular expenditures shall be utilized for the following purposes:

1. In cases where it is necessary to accelerate the progress of construction of physical infrastructure and modernization of the Customs sector while the investment capital for basic construction has not yet met the requirements, the Customs sector may utilize the saved regular expenditure funds to allocate for construction projects and modernization of the sector.

2. To set aside the Income Stability Reserve Fund for: ensuring income stability for Customs officers and civil servants due to objective reasons that reduce their income; supporting officers, civil servants, and officials of the Customs sector who face particularly difficult circumstances, suffer from serious illnesses, or other special cases. The Minister of Finance shall specify the level of setting up the Income Stability Reserve Fund appropriately.

3. To supplement additional income for the average Customs officer and civil servant throughout the Customs sector, with a maximum of no more than 0.2 times the salary stipulated by the State (grade, rank, position, and allowances, excluding night shift and overtime allowances).

4. To reward organizations and individuals within and outside the Customs sector who have made contributions to support Customs activities; to provide collective welfare benefits.

The maximum amount for rewards and welfare benefits within the Customs sector shall not exceed three months' salary, wages, and actual income realized in the year.

5. To provide additional assistance beyond general policy for those who voluntarily retire during the process of labor organization and restructuring; to fund support for subordinate public institutions under the General Department of Customs.

6. To support activities of mass organizations within the Customs sector.

7. Any remaining funds after utilizing them for the above purposes shall be transferred to the next year for continued use by the Customs sector.

Article 8. Implementation organization

1. Assign the Minister of Finance:

a) To promulgate standards, norms, and expenditure regulations suitable for the specific operations of the Customs sector based on applying State-prescribed standards, norms, and regulations and within the scope of allocated financial resources.

b) To guide the implementation of this Decision. Direct the Customs sector to organize and implement it; periodically inspect the financial management and staffing system of the Customs sector to ensure compliance with objectives and requirements.

c) By the third quarter of 2010, organize a summary and evaluation of the results of implementing this Decision, and on that basis report to the Prime Minister for submission to the Standing Committee of the National Assembly regarding the financial management mechanism and staffing for the Customs sector for the subsequent phase.

2. Assign the Minister of Planning and Investment:

To be responsible for balancing and allocating investment capital for construction for the Customs sector in the annual state budget, to be decided by the National Assembly.

3. This Decision takes effect from June 5, 2009, and applies to the fiscal years 2009 and 2010.

Operating funds assigned to the Customs sector (including all funds) remaining unused and unspent from 2008 and earlier years may continue to be used to serve specialized tasks, construction investment, and strengthening of physical infrastructure, development of the sector. The Minister of Finance shall specify the detailed use of these funds to ensure practicality and effectiveness.

As of January 1, 2009, Decision No. 109/2005/QĐ-TTg dated May 16, 2005 of the Prime Minister on piloting the allocation of staffing and operating funds for the General Department of Customs for the period 2005-2007 ceases to be effective.

4. Ministers: Finance, Home Affairs, Planning and Investment, and heads of relevant agencies are responsible for implementing this Decision./.