Joint Circular No. 94/2007/TTLT-BTC-BNV guides the implementation of the decision on the allowance system for customs officers based on their profession. This circular applies to the Director-General, Senior Inspector, Principal Inspector, Inspector, Intermediate Inspector, and Customs Officer under the General Department of Customs - Ministry of Finance. The allowance rate ranges from 10% to 25%, depending on the rank of the civil servant. Civil servants are entitled to retain salary differences when advancing in rank.
Scope of application
Director-General, Senior Inspector, Principal Inspector, Inspector, Intermediate Inspector, and Customs Officer under the General Department of Customs - Ministry of Finance.
Key points
- are entitled to receive allowances based on their profession if they are appointed to a rank or position as a customs officer by an authorized authority.
- The allowance rate ranges from 10% to 25%, depending on the rank of the civil servant: Director-General (10%), Senior Inspector (10%), Principal Inspector (15%), Inspector and Intermediate Inspector (20%), Customs Officer (25%).
- Civil servants are entitled to retain salary differences when advancing in rank.
- The allowance based on profession is paid together with monthly salary, and is not used to calculate contributions or benefits under social insurance.
- The allowance system for customs officers based on their profession takes effect from February 5, 2007.
🌐 Social impact of this document
- Positive impact: Customs officers receive additional allowances, increasing their income.
- Negative impact: The state budget expenses increase due to the need to pay allowances.
- Civil servants may face difficulties in managing and calculating salaries when changing ranks.
❓ Frequently asked questions
Who is eligible for the allowance based on profession?
Those who are appointed to a rank or position as a customs officer by an authorized authority are eligible for the allowance based on their profession.
What is the amount of the allowance based on profession?
The allowance rate ranges from 10% to 25%, depending on the rank of the civil servant: Director-General (10%), Senior Inspector (10%), Principal Inspector (15%), Inspector and Intermediate Inspector (20%), Customs Officer (25%).
How is the allowance calculated?
The amount of the allowance based on profession = Current salary coefficient + Leadership position allowance coefficient + (Years of service bonus coefficient exceeding the standard limit currently enjoyed x Allowance percentage based on profession enjoyed) x Minimum wage level.
Are civil servants entitled to retain their salary when advancing in rank?
Those entitled to retain the difference between the total salary including the allowance based on profession at the old rank and the total salary including the allowance based on profession at the new rank until they are promoted to the next grade at the newly appointed rank.
From which date is the allowance calculated?
The allowance system for customs officers based on their profession takes effect from February 5, 2007.
Full text
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MINISTRY OF FINANCE - MINISTRY OF HOME AFFAIRS ---------------------- Number: 94/2007/TTLT-BTC-BNV |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ----------------- Hanoi, August 2, 2007 |
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JOINT CIRCULAR
Guidelines for implementing Decision No. 07/2007/QĐ-TTg dated January 12, 2007 of the Prime Minister on the allowance system for customs officers of the General Department of Customs under the Ministry of Finance
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Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the Salary System for Civil Servants, Public Officials, and Military Personnel;
Pursuant to Decision No. 07/2007/QĐ-TTg dated January 12, 2007 of the Prime Minister on the allowance system for customs officers (hereinafter referred to as the customs profession allowance) of the General Department of Customs under the Ministry of Finance;
The Ministry of Finance and the Ministry of Home Affairs provide guidelines for implementing the customs profession allowance as follows:
I. Object, Scope, and Principles of Application
1. Object and Scope of Application
The General Director of the General Department of Customs and customs officers who have been assigned salaries according to the customs officer ranks, including: Senior Customs Inspector, Principal Customs Inspector, Customs Inspector, Customs Inspector (College level), Intermediate Customs Inspector, and Customs Staff.
2. Principles of application
a) The object entitled to the customs profession allowance as stipulated in Clause 1, Section I of this Circular is those persons appointed by the competent authority to the rank or position in accordance with the law.
b) Customs officers appointed to a rank or position shall be entitled to the allowance specified for that rank or position.
c) Customs officers promoted to a higher customs officer rank (rank promotion) whose total salary plus customs profession allowance at the lower rank appointed is less than the total salary plus customs profession allowance already enjoyed at the previous rank shall retain the difference between the total salary plus customs profession allowance already enjoyed at the previous rank and the total salary plus customs profession allowance at the new rank until they are promoted to the next grade at the newly appointed rank.
3. The objects mentioned in Clause 1, Section I of this Circular shall not be entitled to the customs profession allowance in the following cases:
a) Retirement, resignation, leave of absence, or transfer to work in other positions not under the General Department of Customs - Ministry of Finance;
b) Transfer to work in other positions and reassignment to another rank (reclassification of rank and grade) not among the customs officer ranks;
c) Time spent working abroad enjoying 40% of the salary as prescribed in Clause 4, Article 8 of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for civil servants, public officials, and armed forces personnel;
d) Time spent studying full-time in Vietnam for three months or more continuously;
đ) Time spent on personal leave without pay for one month or more continuously;
e) Time spent on sick leave or maternity leave exceeding the period prescribed by the Law on Social Insurance;
g) Time spent on suspension from duty;
h) Other cases as prescribed by law.
II. Level of Allowance and Calculation Method
1. Level of Allowance
a) The General Director of the General Department of Customs, Senior Customs Inspector (code 08.049) shall be entitled to the customs profession allowance equal to 10% of the current salary plus leadership position allowance and seniority allowance above the ceiling (if applicable).
b) Principal Customs Inspector (code 08.050) shall be entitled to the customs profession allowance equal to 15% of the current salary plus leadership position allowance and seniority allowance above the ceiling (if applicable).
c) Customs Inspector (code 08.051), Customs Inspector (college level - code 08a.051) shall be entitled to the customs profession allowance equal to 20% of the current salary plus leadership position allowance and seniority allowance above the ceiling (if applicable).
d) Intermediate Customs Inspector (code 08.052), Customs Staff (code 08.053) shall be entitled to the customs profession allowance equal to 25% of the current salary plus leadership position allowance and seniority allowance above the ceiling (if applicable).
2. Calculation Method
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The amount of the customs profession allowance |
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Current salary coefficient plus leadership position allowance coefficient and % (converted to coefficient) of seniority allowance above the ceiling (if applicable) |
x |
Percentage of customs profession allowance to be received |
x |
Minimum wage |
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Example: Mr. Le Van A, Deputy Head of the Customs Office under Province H, was assigned a salary coefficient of 3.26, grade 8, Intermediate Customs Inspector rank (code 08.052) since January 1, 2006, and currently enjoys a leadership position allowance coefficient of 0.35.
Mr. A is entitled to the customs profession allowance as follows:
(3.26 + 0.35) x 25% x 450,000 VND/month = 406,125 VND/month.
At the same time, Mr. A's total salary plus customs profession allowance at the Intermediate Customs Inspector rank is:
(3.26 + 0.35) + (3.26 + 0.35) x 25% x 450,000 VND/month = 2,030,625 VND/month.
On September 1, 2007, Mr. A met the conditions and was appointed to the Customs Inspector rank (code 08.051), grade 4, salary coefficient 3.33; the time for the next salary increase will be calculated from January 1, 2006, and he enjoys a leadership position allowance coefficient of 0.35.
According to the regulations, Mr. A is entitled to the customs profession allowance at the Customs Inspector rank (20%) from September 1, 2007, as follows:
(3.33 + 0.35) x 20% x 450,000 VND/month = 331,200 VND/month
At the same time, if calculated at the Customs Inspector rank (from September 1, 2007), Mr. A's total salary plus customs profession allowance would be:
(3.33 + 0.35) + (3.33 + 0.35) x 20% x 450,000 VND/month = 1,987,200 VND/month, which is 43,425 VND/month lower than the total salary of 2,030,625 VND/month previously enjoyed at the old rank (2,030,625 VND - 1,987,200 VND).
Therefore, from September 1, 2007, Mr. A is entitled to the customs profession allowance of 20% at the Customs Inspector rank of 331,200 VND/month; at the same time, he is entitled to an additional retention allowance of 43,425 VND/month (2,030,625 VND - 1,987,200 VND) until he is promoted to the next grade at the newly appointed rank (grade 5, coefficient 3.66, Customs Inspector rank).
III. Source of Funds for Payment of Allowances
1. Funding sources
Funds for implementing the customs profession allowance system shall be sourced from the state budget as prescribed.
2. Payment of the customs profession allowance
a) The customs profession allowance shall be paid concurrently with the monthly salary and shall not be used to calculate contributions or benefits under the social insurance scheme;
b) Customs officials who receive career incentive allowances under the customs service category shall be paid such allowances by the unit to which they belong in the salary establishment.
IV. EFFECTIVE DATE
1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette;
2. The career incentive allowance for the customs service shall be calculated from February 5, 2007 (the effective date of Decision No. 07/2007/QĐ-TTg dated January 12, 2007 of the Government Chairman on the system of career incentive allowances for customs officials under the General Department of Customs of the Ministry of Finance).
Any difficulties encountered during implementation shall be reported by relevant sectors, localities, and the General Department of Customs to the Ministry of Finance and the Ministry of Home Affairs for study and resolution./.
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SIGNATURE OF THE MINISTER OF HOME AFFAIRS DEPUTY MINISTER (signed) Tran Van Tuan |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT DEPUTY MINISTER (signed) Tran Van Ta |
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Place of Receipt: - President's Office; - National Assembly's Office; - Government Office; - Supreme People's Court; - Supreme People's Procuracy; State Audit Office; - Ministries, ministerial-level agencies, government agencies - Provincial People's Councils, People's Committees directly under the Central Government; - Ministry of Justice (Department of Legal Drafting); - Official Gazette; Government website; - Ministry of Finance website - To be filed with the Ministry of Finance (Civil Service Administration Department, Customs Department), Ministry of Home Affairs (Personnel Department, Civil Service Management Department). |
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