Circular No. 92/2021/TT-BTC on the level of collection, system of collection, payment, management, and use of fees for recruitment, examination to upgrade rank, and promotion of civil servants and public officials

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for recruitment, examination for promotion to higher ranks, and advancement in civil servant and public official positions

On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on State Budget Management dated June 25, 2015;

On the basis of Law on Tax Administration dated June 13, 2019;

Decree No. Decision No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Decree No. Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Decree No. Decision No. 115/2020/NĐ-CP dated September 25, 2020 of the Government on recruitment, use, and management of public officials;

Decree No. Decision No. 138/2020/NĐ-CP dated November 27, 2020 of the Government on recruitment, use, and management of civil servants;

Decree No. Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management, and use of fees for recruitment, examination for promotion to higher ranks, and advancement in civil servant and public official positions.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for recruitment, examination for promotion to higher ranks, and advancement in civil servant and public official positions.

2. This Circular applies to those who pay the fees, organizations collecting the fees for recruitment, examination for promotion to higher ranks, and advancement in civil servant and public official positions, and other organizations and individuals related to the collection, payment, management, and use of such fees.

Article 2. Persons Paying Fees

1. Individuals meeting the conditions and criteria for participating in examinations or selection for civil servant and public official positions must pay the fee according to the provisions of this Circular.

2. Those paying the fee shall make the payment according to the summons issued by the Recruitment Board or the Examination Board for promotion to higher ranks and advancement in civil servant and public official positions.

Article 3. Fee Collection Organizations

1. The agency or unit organizing the recruitment of civil servants and public officials is the organization collecting the recruitment fees.

2. The agency or unit organizing the examination for promotion to higher ranks and advancement in civil servant and public official positions is the organization collecting the examination fees for promotion to higher ranks and advancement in civil servant and public official positions.

Article 4. Fee Rates

The level of collection of fees for recruitment, examination for promotion to higher ranks, and advancement in civil servant and public official positions is as follows:

Article 5. Declaration and Payment of Fees

1. Not later than the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the account for pending budget payments opened at the State Treasury.

2. The organization collecting the fees shall declare and pay the collected fees monthly and settle accounts annually according to the provisions of the Law on Tax Administration and Decision No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 6. Management and Use of Fees

1. If the organization collecting the fees is a public service institution, it may retain 100% of the collected fees to cover expenditures as stipulated in Article 5 of Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges.

2. If the organization collecting the fees is a state agency, it shall remit the entire amount of collected fees to the State budget. The costs for implementing the work and collecting the fees shall be covered from the budget allocated in the organization's budget according to the state budget expenditure regulations. In cases where the organization collecting the fees is a state agency that is allocated costs for activities from the collected fees according to Clause 1, Article 4 of Decision No. 120/2016/NĐ-CP, it may retain 100% of the collected fees to cover costs for expenditures as stipulated in Article 5 of Decision No. 120/2016/NĐ-CP.

Article 7. Implementation Organization

1. This Circular takes effect from December 15, 2021, and replaces Circular No. 228/2016/TT-BTC dated November 11, 2016 of the Minister of Finance regulating the level of collection, collection system, payment, management, and use of fees for recruitment, examination for promotion to higher ranks, and advancement in civil servant and public official positions.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the collection system not mentioned in this Circular shall be implemented according to the Law on Fees and Charges, Decision No. 120/2016/NĐ-CP, the Law on Tax Administration, Decision No. 126/2020/NĐ-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipt vouchers for fees and charges under the State budget.

3. In cases where the legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.