Decision No. 908/QD-UB stipulates the proportion of budget surplus revenue to be reallocated to Commune People's Councils, wards, and towns in Dak Lak Province. Accordingly, communes and wards will enjoy 100% of the surplus revenue and allocate this fund according to specific ratios.
Scope of application
Commune People's Committees; Department of Finance; Dak Lak Tax Department
Key points
- Commune People's Councils, wards, and towns shall enjoy 100% of the budget surplus revenue (Article 1).
- 30% of the tax revenue exceeding the plan shall be used to fund tax collection activities at the local level (Article 1).
- 70% of the tax revenue exceeding the plan shall be used to construct infrastructure in communes and wards (Article 1).
- The Department of Finance and the Dak Lak Tax Department shall guide the effective management and utilization of the aforementioned funds (Article 2).
- This Decision shall take effect from July 1, 2004.
🌐 Social impact of this document
- Enhance the financial capacity of communes and wards in implementing tax collection tasks and investing in infrastructure.
- Encourage active community participation in local tax collection activities.
❓ Frequently asked questions
What percentage of the tax revenue exceeding the plan does the Commune People's Committee receive?
Commune People's Councils, wards, and towns shall enjoy 100% of the budget surplus revenue (Article 1).
What portion of the tax revenue exceeding the plan is allocated for funding tax collection activities at the local level?
30% of the tax revenue exceeding the plan shall be used to fund tax collection activities at the local level, including rewards and procurement of equipment (Article 1).
What purpose is served by the remaining portion of the tax revenue exceeding the plan?
70% of the tax revenue exceeding the plan shall be used to construct infrastructure in communes and wards (Article 1).
Full text
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PEOPLE'S COMMITTEE |
SOCIALIST REPUBLIC OF VIETNAM |
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Decision No.: 908/QĐ-UB |
Buon Ma Thuot, June 28, 2004 |
Pursuant to …;
REGARDING THE RATIO OF FUNDS TO BE RETAINED BY COMMUNES, WARD, AND TOWNS FOR EXCEEDING THE STATE BUDGET REVENUE PLAN
PEOPLE'S COMMITTEE OF DAK LAK PROVINCE
Pursuant to the Law on the Organization of People's Councils and People's Committees adopted by the National Assembly of the Socialist Republic of Vietnam on November 26, 2003;
Pursuant to the State Budget Law and guiding documents for the implementation of the State Budget Law;
Pursuant to Circular No. 6659 TC/TCT dated July 1, 2003 of the Ministry of Finance and Circular No. 4641 TCT/NV6 dated December 31, 2003 of the Director General of the General Department of Taxation regarding the continued implementation of the project to expand the mandate of tax collection for commune-level People's Committees;
At the proposal of the inter-sectoral agency of the Tax General Department and the Department of Finance in Document No. 02/TT-LN, dated June 14, 2004,
DECISION:
Article 1. It is hereby stipulated that the amount of tax revenue exceeding the annual plan assigned by the People's Councils of districts and cities shall be retained at 100% for the commune, ward, and town budgets. Specifically:
- Allocate 30% for tax collection activities at the commune, ward, and town level (specifically, 10% directly for personnel engaged in tax collection according to regulations; 20% for rewarding organizations and individuals with outstanding achievements in tax collection and for modernizing equipment serving tax collection at the commune, ward, and town levels).
- The remaining 70% shall be used for infrastructure development at the commune, ward, and town levels.
Article 2. The Department of Finance is tasked with coordinating with the Tax General Department to guide districts, cities, and communes, wards, and towns in managing and utilizing the aforementioned funds effectively and in accordance with current regulations.
Article 3. The Chairman of the Provincial People's Council and People's Committee Office, Directors of the Department of Finance, Directors of the Tax General Department of Dak Lak, Directors of the State Treasury of Dak Lak, Chairmen of the People's Committees of districts, and the Chairman of the People's Committee of Buon Ma Thuot City; relevant organizations and individuals are responsible for implementing this Decision. This Decision takes effect from July 1, 2004./.
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Place of Receipt: |
Deputy SIGNATURE OF THE PEOPLE'S COMMITTEE OF DAK LAK PROVINCE |
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