• Effective: Expired
  • Effective Date: 01/01/2002
  • Expiry Date: 25/08/2005
THE MINISTRY OF FINANCE
Number: 114/2002/TT-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ha Noi , December 19, 2002
CIRCULAR No

CIRCULAR No. 114/2002/TT-BTC of December 19, 2002 guiding the implementation of the Prime Minister�s Decision No. 114/2002/QD-TTg of September 4, 2002 on the experimental assignment of package payroll and operation fund to the General Tax Department

To experimentally assign package payroll and operation fund to the General Tax Department under the Finance Ministry for a period of 3 years, from January 1, 2002 to December 31, 2004.

The General Tax Department�s operation fund comprises the package fund assigned by the State; fund allocated by the State for implementation of the contents not under package expenditure; and other lawful funding sources.

The assignment of package payroll and operation fund to the General Tax Department must ensure the following objectives and requirements:

- To renovate the management mechanism for payroll and operation fund of the tax system from the central to grassroots level;

- To well perform the functions and tasks assigned by the State to the tax service; to speed up the streamlining of the tax service�s apparatus in order to raise the efficiency and quality of the work of State management over taxation;

- To take initiative in funding sources, to practice thrift and combat wastefulness in the use of fund; to modernize the work of tax management; to raise the efficiency and quality of the examination and inspection work as well as State budget under-collection combat; to strengthen material and technical bases of the tax offices and increase incomes for the tax service�s officials and employees;

- To raise the quality of the contingent of the tax service�s officials and employees, ensuring the effective and efficient operation of the tax offices of all levels;

- To exercise publicity and democracy and to ensure the legitimate interests of the tax service�s officials and employees.- (Summary)

KT. BỘ TRƯỞNG
Thứ trưởng

(Signed)

 

Vu Van Ninh

 

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