Circular 07 of 2025: What are guidelines on funding for downsizing trực tiếp bóng đá k+ organizational structure of trực tiếp bóng đá k+ Ministry of Finance of Vietnam?
Circular 07 of 2025: What are guidelines on funding for downsizing trực tiếp bóng đá k+ organizational structure oftheMinistry of Finance of Vietnam?
trực tiếp bóng đá k+ Ministry of Finance of Vietnam has issuedThông tư 07/2025/TT-BTC, providing guidance on determining funding sources, budgeting, management, usage, and final accounts of funds for implementing policies related to officials and public employees during trực tiếp bóng đá k+ organizational restructuring process as perNghị định 178/2024/NĐ-CP.
Specifically, according to Circular 07 of 2025, trực tiếp bóng đá k+ Ministry of Finance of Vietnam guides trực tiếp bóng đá k+ funding for downsizing trực tiếp bóng đá k+ organizational structure as follows:
(1) Utilizing trực tiếp bóng đá k+ regular expenditure budget forecasts(Clause 1, Article 2 ofCircular 07/2025/TT-BTC):
- Payment for retaining previous position salary or leadership position allowance until trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ term or appointment period for leaders and managers who no longer hold their positions or are appointed to lower positions due to organizational restructuring.
- Continuing to pay current salaries (including allowances) to officials assigned to tasks at trực tiếp bóng đá k+ grassroots level.
- Implementing salary grade advancement and paying bonuses to trực tiếp bóng đá k+ relevant individuals.
- Paying bonuses to individuals as per trực tiếp bóng đá k+ regulations.
(2) State Budget(Clause 2, Article 2 ofCircular 07/2025/TT-BTC):
- For officials and public employees, workers, and armed forces under trực tiếp bóng đá k+ management of ministries, ministerial-level agencies, government agencies, and other central agencies, trực tiếp bóng đá k+ funding will be ensured by trực tiếp bóng đá k+ central budget.
- For officials and public employees and workers managed by local units, trực tiếp bóng đá k+ funding will be integrated into trực tiếp bóng đá k+ local salary reform needs.
(3) Budgeting, allocating, using, and finalizing funds(Article 5 ofCircular 07/2025/TT-BTC):
- trực tiếp bóng đá k+ preparation of budget estimates, management, usage, and finalizing of trực tiếp bóng đá k+ state budget funds for implementing policies related to officials and public employees, workers, and armed forces during trực tiếp bóng đá k+ organizational restructuring process is governed by trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ Law on State Budget, Accounting Law, and guiding documents. Specifically:
- For central ministries and institutions:Prepare budget estimates to implement policies, compile them into trực tiếp bóng đá k+ annual state budget estimates, and submit to trực tiếp bóng đá k+ Ministry of Finance of Vietnam for approval by trực tiếp bóng đá k+ competent authorities.
- For localities:
+ Agencies and units prepare budget estimates and send them to trực tiếp bóng đá k+ financial authorities at trực tiếp bóng đá k+ same level for inclusion in trực tiếp bóng đá k+ local salary reform demands in trực tiếp bóng đá k+ state budget estimates.
+ If a local salary reform source is insufficient, trực tiếp bóng đá k+ central budget will support trực tiếp bóng đá k+ shortfall.
Note:trực tiếp bóng đá k+ finalization of funds for implementing policies concerning officials and public employees, workers, and armed forces during organizational restructuring will be consolidated into trực tiếp bóng đá k+ annual financial and final accounts report of trực tiếp bóng đá k+ agency or unit, as regulated by trực tiếp bóng đá k+ Law on State Budget, Accounting Law, and guiding documents.
See detailed content of Circular 07 of 2025 on guidance for determining funding sources, budgeting, management, usage, and finalizing funds for implementing policies concerning officials and public employees during trực tiếp bóng đá k+ organizational restructuring as perNghị định 178/2024/NĐ-CP...here
Circular 07 of 2025: What are guidelines on funding for downsizing trực tiếp bóng đá k+ organizational structure of trực tiếp bóng đá k+ Ministry of Finance of Vietnam?(Image from trực tiếp bóng đá k+ Internet)
Shalltax authorities collect trực tiếp bóng đá k+ state budget revenue in Vietnam?
According to trực tiếp bóng đá k+ provisions in Clause 1, Article 55 of trực tiếp bóng đá k+Law on State Budget 2015as follows:
Organizing state budget revenue Collection
- Budget-revenue collecting agencies include finance agencies, tax agencies, customs agencies, and other agencies authorized by trực tiếp bóng đá k+ competent state authority to organize state budget revenue collection.
- Only budget-revenue collecting agencies are allowed to organize budget revenue collection.
...
Thus, as per trực tiếp bóng đá k+ above provisions, tax authorities are allowed to organize trực tiếp bóng đá k+ collection of state budget revenue.
What are responsibilities of tax authorities in collecting state budget revenuein Vietnam?
According to Article 5 ofThông tư 84/2016/TT-BTCon trực tiếp bóng đá k+ Responsibilities of tax authorities in implementing state budget revenue collection:
- Promptly update common data categories, taxpayer information, and tax obligations data on trực tiếp bóng đá k+ General Department of Taxation's electronic portal.
- Collaborate with banks to sign and implement cooperation agreements on state budget revenue collection.
- Support banks/state treasury in operations and techniques during trực tiếp bóng đá k+ implementation of coordinated state budget revenue collection.
- Issue electronic tax payment transaction accounts to taxpayers in accordance with trực tiếp bóng đá k+ Ministry of Finance of Vietnam regulations on electronic transactions in trực tiếp bóng đá k+ tax sector; guide taxpayers in preparing tax declaration forms or payment documents for trực tiếp bóng đá k+ state budget; provide taxpayers with tax obligation data to facilitate trực tiếp bóng đá k+ accurate and complete preparation of payment documents; confirm paid tax amounts upon taxpayer request.
- Receive tax payment information from trực tiếp bóng đá k+ state treasury and banks to support tax management; reconcile tax collections with trực tiếp bóng đá k+ state treasury, banks, and taxpayers; handle discrepancies related to state budget revenue.
- Coordinate with trực tiếp bóng đá k+ state treasury in reconciling data, ensuring accuracy of state budget revenue before closing tax accounting records.
- Consider suspending or terminating participation in coordinated budget revenue collection with banks if banks fail to meet cooperation agreements or violate tax management laws.
