Circular No. 76/2016/TT-BTC on the implementation of financial management and staffing mechanisms for the General Department of Taxation and the General Department of Customs for the period from 2016 to 2020

Circular

Regulations on the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs during the period 2016-2020The General Department of Taxation and the General Department of Customs during the period 2016-2020

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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 Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

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 during the period 2016-2020;

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

The Minister of Finance issues this Circular regulating the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs during the period 2016-2020.

Article 1. Scope of Regulation and Applicability

Article 1. Scope of Regulation: This Circular regulates the implementation of financial management mechanisms and staffing for the General Department of Taxation and the General Department of Customs during the period 2016-2020.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) The Ministry of Finance and relevant ministries and sectors;

b) The General Department of Taxation; Provincial Tax Departments under central cities; District Tax Offices under provincial and municipal tax departments; budgetary units and public service units under the General Department of Taxation;

c) The General Department of Customs; Customs Departments under provinces, centrally-administered cities, and centrally-administered municipalities; Sub-Customs Departments under Customs Departments under provinces, centrally-administered cities, and centrally-administered municipalities; budgetary units and public service units under the General Department of Customs.

Article 2. On Staffing

Implementation shall be in accordance with Article 3 of 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 during the period 2016-2020 (hereinafter referred to as Decision No. 13/2016/QĐ-TTg).

Article 3. Sources of Funding for Operations

1. Funding for operations of the General Department of Taxation and the General Department of Customs:

a) Funding for operations of the General Department of Taxation and the General Department of Customs (including regular expenses and investment construction and modernization equipment purchases) shall be allocated annually at a stable rate of 1.8% (for the General Department of Taxation) and 2.1% (for the General Department of Customs) of the annual state budget revenue forecast assigned by the National Assembly and the Government for the General Department of Taxation and the General Department of Customs to organize and implement, and included in the annual state budget revenue and expenditure forecast of the Ministry of Finance submitted to the Government and the National Assembly for decision.

(List of revenue items to determine the revenue forecast, serving as the basis for determining the operational funding of the General Department of Taxation and the General Department of Customs attached to this Circular).

b) The General Department of Taxation and the General Department of Customs shall cover additional expenditures arising from new policies and regulations issued by competent authorities according to policy changes and requirements. In cases where the allocated funding for the General Department of Taxation and the General Department of Customs under point a of Clause 1 of Article 3 of this Circular is insufficient to ensure the minimum operational costs due to objective factors, the Minister of Finance shall submit to the Prime Minister for review and adjustment as appropriate.

2. In addition to the funding sources specified in Clause 1 of Article 3 of this Circular, each year the General Department of Taxation and the General Department of Customs shall also utilize the following funding sources:

a) State budget funding allocated:

- Implementing national-level and ministry-level scientific research projects.

- Training and upgrading cadres and civil servants according to the national program.

- Implementing national target programs, national target programs, and other programs and projects of the Government outside regular tasks.

- Implementing staff reduction according to the regime prescribed by the State.

b) Fees and charges allowed to retain in accordance with the laws on fees and charges and other legitimate funding sources may be used in accordance with the law.

Management and utilization of the above funding sources must comply with the designated purposes and current expenditure standards and norms applicable to each funding source.

Article 4. Utilization of funds to ensure operations

1. The sources of funds specified in point a, Clause 1, Article 3 of this Circular shall be allocated and budgeted for the General Department of Taxation and the General Department of Customs to ensure: at least 10% for investment construction costs, at least 25% for modernization equipment purchases, and a maximum of 65% for regular operational expenses from the funds to ensure operations as stipulated in Clause 1, Article 4 of Decision No. 13/2016/QĐ-TTg.

2. Contents of utilizing funds to ensure operations:

a) Investment construction costs:

- Implementing investment projects and works of the General Department of Taxation and the General Department of Customs according to plans approved by competent authorities in accordance with current State regulations.

- In cases of necessity, capital must be concentrated to accelerate progress to quickly put into operation and use ongoing projects and works that have not been adequately funded. The Minister of Finance may reallocate investment capital already allocated for projects and works under the General Department of Taxation and the General Department of Customs after obtaining written opinions from the Ministry of Planning and Investment and bearing responsibility before the Prime Minister.

Management and utilization of construction investment capital shall be carried out in accordance with laws on public investment and construction.

b) Costs for purchasing and modernizing equipment:

- Costs for purchasing, repairing assets, and working equipment to serve professional tasks.

- Costs for applying information technology according to programs and plans approved by competent authorities.

- Implementing programs and projects of the Ministry of Finance serving the professional tasks of the General Department of Taxation and the General Department of Customs as decided by the Minister of Finance.

The Minister of Finance decides on the management of the budget, procurement, and modernization of equipment as mentioned above to ensure compliance with the modernization goals and requirements of the General Department of Taxation, the General Department of Customs, and the financial system in accordance with regulations.

c) Regular operational costs of the General Department of Taxation and the General Department of Customs include the following contents:

- Personal payment costs (including additional salary payments, rewards according to state regulations, hiring fees for outsourced work and external labor contracts as stipulated in Clause 3, Article 3 of Decision No. 13/2016/QĐ-TTg).

- Administrative management costs and costs to ensure professional activities, including:

+ Costs for public services, office supplies, communication, meetings, travel expenses, rentals (including renting organizations and units providing services for tax and customs work) and other costs as prescribed.

+ Costs for promoting policies, guidelines, laws, and regulations of the State on taxation and customs; supporting taxpayers.

+ Costs for special customs operations such as anti-smuggling, inspection, control, intelligence, and other activities aimed at preventing tax evasion and law violations and meeting customs and tax professional requirements.

+ Costs for purchasing materials, seals, tax collection mandates, uniforms, training, and maintaining service dogs, risk management, and other special operation costs.

+ Costs for coordinating with related agencies and units for tax and customs work to implement tasks.

+ Costs for compensating organizations and individuals for losses incurred during professional activities in accordance with the law.

+ Costs for grassroots scientific research; costs for training, upgrading, and vocational instruction for staff, civil servants, officials, and workers according to programs and plans.

+ Costs for regular maintenance and repair of assets and working equipment to serve professional tasks.

+ Costs for overseas trips; costs for welcoming and hosting foreign guests for work in Vietnam, organizing international conferences and seminars in Vietnam, and contributions to international organizations as prescribed.

+ Costs for supporting the dispatch, rotation, and assignment of cadres and civil servants within the General Department of Taxation, the General Department of Customs, and the Ministry of Finance.

+ Costs for supporting the activities of the Party organization according to the decision of the Central Committee's Politburo; costs for self-defense cadres; costs for ensuring and supporting the activities of mass organizations in accordance with current laws.

+ Costs for drafting normative legal documents and perfecting the legal system.

+ Other regular costs.

Article 5. Standards, expenditure levels, expenditure regulations

1. For expenditure regulations, standards, and levels that have been issued by competent authorities, the Director of the Tax General Department and the Director of the Customs General Department shall direct their subordinate units to implement according to the current financial expenditure regulations of the State.

2. For special expenditure items serving tasks, the Director of the Tax General Department and the Director of the Customs General Department shall base on specific circumstances and budgetary resources, applying existing standards and expenditure levels to establish special standards and levels suitable for the situation, and submit them for approval and issuance by the Minister of Finance.

3. The salary and wage level for civil servants, public officials, and employees of the Tax General Department and the Customs General Department shall not exceed 1.8 times the salary level prescribed by the State for civil servants and public officials; additional salary does not include duty allowance, night work pay, or overtime pay. The basic salary for calculating the salary and wages of civil servants, public officials, and employees of the Tax General Department and the Customs General Department shall be adjusted according to the State's reform policy on salary.

The Director of the Tax General Department, the Director of the Customs General Department, and the Heads of budgetary units under the Tax General Department and the Customs General Department shall decide on the distribution of salaries and wages based on the quality and quantity of work completed by each civil servant, public official, and employee, following the principle of fairness and reasonableness, linking salary with work performance, and such decisions must be reflected in the internal expenditure regulations of the agency.

Article 6. Determination of savings funds

After completing the expenditure tasks as stipulated in point c, Clause 2, Article 4 of this Circular, the difference between actual expenditures lower than the allocated budget for implementing the self-management system shall be determined as savings funds, specifically as follows:

1. Expenditures for activities carried out under the self-management system as prescribed in Decree No. 130/2005/ND-CP dated October 17, 2005 of the Government on the self-management system and responsibility for managing administrative expenses for state agencies, and Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/ND-CP dated October 17, 2005 (hereinafter referred to as Decree No. 130/2005/ND-CP dated October 17, 2005 and Decree No. 117/2013/ND-CP dated October 7, 2013), if all assigned tasks and workload are fully completed according to the approved budget, ensuring quality, then unused funds are considered savings funds.

2. Special business activities assigned funds to implement the self-management system as prescribed in Decree No. 130/2005/ND-CP dated October 17, 2005 and Decree No. 117/2013/ND-CP dated October 7, 2013, if the assigned tasks are not performed or not fully completed in terms of quantity and workload, or if they are not performed to the required quality, then these activities cannot be considered savings funds and must be transferred to the next year for continued implementation (including ongoing projects) and allocated to the self-management budget of the next year; for partially completed tasks, the expended funds shall be settled according to regulations.

Article 7. Use of savings funds

The General Department of Taxation and the General Department of Customs may use savings funds for the following purposes:

1. To allocate for construction investment projects, repair of assets, and purchase of modern equipment when it is necessary to accelerate the progress of material infrastructure construction and modernization of the industry while the prescribed budget funds have not yet met these needs.

The Director of the General Department of Taxation and the Director of the General Department of Customs shall decide or report to the Minister of Finance for approval on plans, lists, and budgets according to regulations and within their delegated authority.

2. To provide additional subsidies outside the general policy for those who voluntarily retire during the process of labor restructuring; to support civil servants, employees, and workers facing particularly difficult circumstances, suffering from serious illnesses, or other special cases; to support subordinate public institutions; and to support activities of party organizations and mass organizations of the General Department of Taxation and the General Department of Customs.

3. To supplement income for civil servants, employees, and workers of the General Department of Taxation and the General Department of Customs up to a maximum of 0.2 times the state-prescribed salary level (grade, rank, position, and allowances; excluding duty allowance, night shift pay, and overtime pay).

The amount of supplementary income for each civil servant, employee, and worker shall be decided by the head of the agency based on the principle of linking with work performance, fairness, and reasonableness, while also coordinating with the agency's trade union organization and being publicly disclosed throughout the agency.

4. To reward organizations and individuals inside and outside the General Department of Taxation and the General Department of Customs for their contributions to tax and customs management activities; to fund collective welfare.

The maximum expenditure for rewards and welfare within the General Department of Taxation and the General Department of Customs shall not exceed three months' worth of salaries, wages, and actual income earned in the year.

5. Any remaining funds after using them for the purposes specified in Clauses 1, 2, 3, and 4 of this Article shall be carried over to the next year for continued use by the General Department of Taxation and the General Department of Customs.

6. The Directors of the General Department of Taxation and the General Department of Customs, and the heads of subordinate budget units under the General Department of Taxation and the General Department of Customs shall use the savings funds as specified in Clauses 1, 2, 3, and 4 above in accordance with their delegated authority and internal spending regulations of the agency.

Article 8. Funding for the operation of public service units

1. Public service units directly under the General Department of Taxation and the General Department of Customs shall operate under the self-management mechanism for public service units as stipulated in Government Decrees and guiding documents of competent state agencies. State-provided funding to ensure operational expenses of public service units (if any) shall be allocated from the budget funds assigned as specified in Point a, Clause 1, Article 3 of this Circular.

2. Public service units directly under the General Department of Taxation and the General Department of Customs shall apply the spending regulations set forth in this Circular.

Article 9. Preparation, Execution, and Settlement of Budgets

1. The preparation, execution, and settlement of budget funds (including construction investment expenditures, modernization equipment purchases, and regular activity expenditures) shall be carried out in accordance with Decision No. 13/2016/QĐ-TTg and current state regulations.

2. The determination of self-managed budget funds and non-self-managed budget funds shall be conducted in accordance with Decree No. 130/2005/NĐ-CP dated October 17, 2005, and Decree No. 117/2013/NĐ-CP dated October 7, 2013. Based on the self-managed budget funds and non-self-managed budget funds, the General Department of Taxation and the General Department of Customs shall proactively utilize the budget funds in line with actual needs, specialized tasks, and within the assigned budget limits.

3. The operational budget funds of the General Department of Taxation and the General Department of Customs as specified in Point a, Clause 1, Article 3 of this Circular that remain unused at the end of the year may be carried over to the next year for continued use for specific content areas.

4. Operational budget funds transferred to the General Department of Taxation and the General Department of Customs (including all funds) from 2015 and earlier years that remain unused and unspent may continue to be used for specialized tasks, construction investment, and asset purchases and modernization of equipment.

Based on the unused and unspent funds and the need for expenditures to meet specialized tasks, construction investment, and asset purchases and modernization of equipment, the Director of the General Department of Taxation and the Director of the General Department of Customs shall prepare plans, lists, and budgets to report to the Minister of Finance for approval to use these funds in a practical and effective manner.

1. This Circular takes effect from July 17, 2016. The provisions of this Circular shall apply to fiscal years from 2016 to 2020.

2. Circular No. 59/2011/TT-BTC dated May 12, 2011, of the Ministry of Finance guiding the financial management and staffing mechanism for the General Department of Taxation and the General Department of Customs for the period 2011-2015 shall cease to be effective from the date this Circular comes into force.

3. The Ministry of Finance (industry management) shall be responsible for guiding and implementing the financial management and staffing mechanism for the Tax System and the Customs System in accordance with Decision No. 13/2016/QĐ-TTg and the provisions of this Circular.

4. On the basis of guidance from the Ministry of Finance (industry management), the Director of the General Department of Taxation and the Director of the General Department of Customs shall be responsible for guiding and organizing the implementation of the financial management and staffing mechanism for agencies and units under the Tax System and the Customs System.

In the third quarter of 2020, the Director of the General Department of Taxation and the Director of the General Department of Customs shall organize a review and evaluation of the results of the financial management and staffing mechanism for the period 2016-2020, and develop the financial management and staffing mechanism for the subsequent period to report to the Ministry of Finance for submission tothe Prime Minister for approval, and to the Standing Committee of the National Assembly for decision.

During the implementation process, if there are difficulties or obstacles, units are requested to reflect them to the Ministry of Finance for timely research and resolution./.