Joint Circular No. 71/2007/TTLT-BTC-BNV guiding the amendment of Joint Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006, issued by the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility regime for the use of staffing levels and administrative management expenses for state agencies.

Joint Circular No. 71/2007/TTLT-BTC-BNV guiding the amendment of Joint Circular No. 03/2006/TTLT-BTC-BNV regarding the advance payment of additional income for civil servants. The maximum advance payment shall not exceed 60% of the salary fund for rank and position within one quarter and must be settled at the end of the year.

Số hiệu71/2007/TTLT-BTC-BNV
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Finance
Người kýĐỗ Hoàng Anh Tuấn Cơ Quan Ban Hành Bộ Nội Vụ Chức Danh Thứ Trưởng Người Ký Đặng Quốc Tiến — Thứ trưởng
Cập nhật28/06/2026
NgànhFinance
Lĩnh vựcBudget ManagementFinancial Miscellaneous
Ngày ban hành26/06/2007
Ngày áp dụng07/08/2007
Ngày hết hiệu lực18/07/2014
Tình trạngExpired
✦ Tóm lược thông minh

Joint Circular No. 71/2007/TTLT-BTC-BNV guiding the amendment of Joint Circular No. 03/2006/TTLT-BTC-BNV regarding the advance payment of additional income for civil servants. The maximum advance payment shall not exceed 60% of the salary fund for rank and position within one quarter and must be settled at the end of the year.

Đối tượng áp dụng

State agencies implement the self-management and self-responsibility regime for the use of staffing levels and administrative management expenses.

Các điểm cốt lõi

  • Civil servants of state agencies → are eligible for advance payment of additional income if they have the ability to save expenses → the maximum level shall not exceed 60% of the salary fund for rank and position within one quarter.
  • By the end of the year, agencies and units → must implement the self-management regime to determine the amount of saved funds to deposit with the State Treasury to settle additional income according to regulations.
  • In cases where the actual savings exceed the planned amount, the agency → continues to receive additional income according to the prescribed regime.
  • In cases where the actual savings fall short of the planned amount, the State Treasury → will process the recovery by deducting from the savings fund of the next year of the agency.
  • This Circular takes effect fifteen days after its publication in the Official Gazette.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps motivate civil servants to complete their tasks and practice thrift.
  • Negative impact: May impose financial burdens on agencies if the savings fund is not well managed.

❓ Câu hỏi thường gặp

How much can civil servants receive in advance for additional income?

The maximum quarterly advance payment shall not exceed 60% of the salary fund for rank and position stipulated by the state within one quarter of the agency.

When must agencies settle the additional income?

Before January 31 of the following year, agencies and units implementing the self-management regime must determine the amount of saved funds from the previous year and deposit it with the State Treasury for settlement.

If the savings exceed the planned amount, will the agency continue to receive additional income?

Yes, in this case, the agency continues to receive additional income according to the prescribed regime.

If the savings fall short of the planned amount, how will it be handled?

The State Treasury will process the recovery by deducting from the savings fund of the next year of the agency.

When does this Circular take effect?

This Circular takes effect fifteen days after its publication in the Official Gazette.

Toàn văn

JOINT CIRCULAR

Guidelines for amending Circular Joint Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006, issued by the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Government Decree No. 130/2005/NĐ-CP dated October 17, 2005 on the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses for state agencies.

_________________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

To align with current circumstances, the Ministry of Finance and the Ministry of Home Affairs issue guidelines to amend Circular Joint Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006, guiding the implementation of Government Decree No. 130/2005/NĐ-CP dated October 17, 2005 on the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses for state agencies as follows:

1. Amend bullet point number 3 of Point g, Clause 2, Section II of Circular Joint Circular No. 03/2006/TTLT-BTC-BNV as follows:

"Advance payment before additional income:

To motivate civil servants to strive to complete their tasks, practice thrift, and combat waste; based on the situation in the previous quarter, if it is determined that the agency has the potential to save funds; the head of the agency shall base the amount of funds that can be saved to decide on advance payment of additional income for civil servants in the agency on a quarterly basis. The maximum advance payment per quarter shall not exceed 60% of the state-prescribed salary grade and position fund for one quarter of the agency.

At the end of the year, before January 31 of the following year, the agency implementing the self-management regime shall determine the amount of savings from the previous year and submit it to the State Treasury at the transaction location for settlement of additional income according to the prescribed regulations. Based on the unit's proposal, the State Treasury will process the settlement of additional income for the agency implementing the self-management regime (including both advance payment and direct payment) ensuring that it does not exceed the maximum limit prescribed.

When the final accounts of the agency are approved by the competent authority, if the actual savings exceed the amount determined by the agency implementing the self-management regime, the unit may continue to pay additional income according to the prescribed regulations. If the savings are less than the amount determined by the agency implementing the self-management regime, based on the decision of the competent authority and the proposal of the agency implementing the self-management regime, the State Treasury will process the recovery by deducting from the savings of the next year of the agency."

2. Implementation:

This Circular takes effect 15 days after its publication in the Official Gazette.

Other provisions in Circular Joint Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006, guiding the implementation of Government Decree No. 130/2005/NĐ-CP dated October 17, 2005 on the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses remain in effect.

During the implementation period, if there are any difficulties, units are requested to report to the Ministry of Finance and the Ministry of Home Affairs for study, amendment, and supplementation to ensure compliance./.

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71/2007/TTLT-BTC-BNV
Joint Circular No. 71/2007/TTLT-BTC-BNV guiding the amendment of Joint Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006, issued by the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility regime for the use of staffing levels and administrative management expenses for state agencies.
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