Circular No. 82/2004/TT-BTC amends the minimum salary level for tax officials to not exceed 1.8 times the national minimum wage set by the State. This Circular takes effect 15 days after its publication in the Official Gazette and applies for the last six months of 2004.
Scope of application
Tax officials
Key points
- Tax officials → their minimum salary level is adjusted to increase up to 1.8 times the national minimum wage set by the State.
🌐 Social impact of this document
- Citizens benefit from the increased salaries for tax officials, which may lead to improved tax service quality.
- Enterprises may incur higher costs due to the increase in the minimum wage, but will also be served by a more capable workforce.
❓ Frequently asked questions
How is the minimum salary level for tax officials adjusted?
The minimum salary level for tax officials is adjusted to increase up to 1.8 times the national minimum wage set by the State.
When does this Circular take effect?
This Circular takes effect 15 days after its publication in the Official Gazette.
What is the duration of application for this Circular?
This Circular is applied for the last six months of 2004.
Who are the subjects directly affected by the new minimum wage?
Tax officials are the direct subjects affected by the newly adjusted minimum wage.
Nếu mức lương tối thiểu tăng, doanh nghiệp có phải trả thêm chi phí không?
Based on the information in the document, enterprises will have to pay additional costs for the increased salaries of tax officials, but will also be served by a more capable workforce.
Full text
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
Number: 82/2004/TT-BTC |
Hanoi, August 16, 2004 |
CIRCULAR
Supplementing and Amending Circular No. 114/2002/TT-BTC dated December 19, 2002 of the Ministry of Finance
guiding the implementation of Decision No. 114/2002/QĐ-TTg dated September 4, 2002
of the Prime Minister on piloting the implementation of personnel quotas
and operating expenses for the General Department of Taxation
____________________________
Pursuant to Decision No. 114/2002/QĐ-TTg dated September 4, 2002 of the Prime Minister on piloting the implementation of personnel quotas and operating expenses for the General Department of Taxation.
Pursuant to the directive opinion of the Prime Minister as stated in the Office of the Government's Circular No. 3903/VPCP-KTTH dated July 29, 2004, the Ministry of Finance supplements and amends Circular No. 114/2002/TT-BTC dated December 19, 2002, guiding the implementation of the Prime Minister's Decision No. 114/2002/QĐ-TTg dated September 4, 2002, on piloting the implementation of staffing quotas and operating funds for the General Department of Taxation, as follows:
1. Amend the content of the provision at Point 3, Section II, Part B of the Circular:
Previous provision: "Adjust the minimum wage level for officials and civil servants in the Tax sector not exceeding 2.5 times the national minimum wage level set by the State."
Now amended as follows: "Adjust the minimum wage level for officials and civil servants in the Tax sector not exceeding 1.8 times the national minimum wage level set by the State."
2. The other contents of Circular No. 114/2002/TT-BTC dated December 19, 2002 of the Ministry of Finance remain valid and enforceable.
3. This Circular takes effect 15 days after its publication in the Official Gazette and shall be implemented in the last six months of 2004./.
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Huỳnh Thị Nhân (Signed) |
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