Circular 92/2021/TT-BTC charge for recruitment, and examination for promotion of ranks or grades of civil servants and public employees

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the charge for recruitment, and examination for promotion of ranks or grades of civil servants and public employees

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Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on States Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; 

Pursuant to the Government’s Decree No. 115/2020/ND-CP dated September 25, 2020, prescribing the recruitment, employment and management of public employees;

Pursuant to the Government’s Decree No. 138/2020/ND-CP dated November 27, 2020, prescribing the recruitment, employment and management of civil servants;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, on defining 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 promulgates the Circular prescribing the rates, collection, remittance, management and use of the charge for recruitment, and examination for promotion of ranks or grades of civil servants and public employees.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, management and use of the charge for recruitment, and examination for promotion of ranks or grades of civil servants and public employees.

2. This Circular applies to payers and organizations collecting charge for recruitment, examination for promotion of ranks or grades of civil servants and public employees, and other organizations and individuals involved in the collection, remittance, management and use of the charge for recruitment, and examination for promotion of ranks or grades of civil servants and public employees.

Article 2. Charge payers

1. Persons who are eligible and qualified to participate in examination or selection of civil servants and public employees; civil servants and public employees who are eligible and qualified to participate in examination for promotion of ranks or grades of public employee's professional title must pay charges under this Circular.

2. Charge payers shall pay according to the convening notice issued by the recruitment Council or the examination Council for promotion of ranks or grades of civil servants and public employees.

Article 3. Charge-collecting organizations

1. Agencies and units that organize recruitment of civil servants and public employees are recruitment charge-collecting organizations.

2. Agencies and units that organize examinations for promotion of ranks civil servants and grades of public employee's professional titles are charge-collecting organizations for examination for promotion of ranks or grades of civil servants and public employees.

Article 4. Charge rates

Charge rates for recruitment, and examination for promotion of ranks or grades of civil servants and public employees are as follow:

Article 5. Charge declaration, remittance

1. By the 5^th of every month at the latest, the charge-collecting organization shall deposit the collected charge amount in the previous month to its State Treasury account of charges pending remittance into the state budget.

2. Charge-collecting organizations shall declare and remit the collected charge amounts on a monthly basis and finalize such amounts on an annual basis under the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 6. Charge management and use

1. Charge-collecting organizations that are public non-business units may retain the whole collected charge amounts to cover expenditure contents as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Fees and Charges.

2. Charge-collecting organizations being state agencies shall fully remit the collected charge amounts into the state budget. Expenses for performance of the work and charge collection shall be included in state budget estimates of charge-collecting organizations based on state budget expenditure norms. Charge-collecting organizations being state agencies that have their operating expenses covered by charge collection sources under Clause 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, shall be allowed to deduct the whole collected charges amounts to cover expenditure contents as prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP.

Article 7. Organization of implementation

1. This Circular takes effect on December 15, 2021, and replaces the Circular No. 228/2016/TT-BTC dated November 11, 2016, prescribing the rates, collection, remittance, management and use of the charge for recruitment, and examination for promotion of ranks or grades of civil servants and public employees.

2. Other contents relating to the collection, remittance, management and use of charges and fees, documents for charge and fee collection and publicity of regulations on charge and fee collection that are not mentioned in this Circular must comply with the Law on Fees and Charges; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Decree No. 126/2020/ND-CP, and the Circular No. 303/2016/TT-BTC dated November 15, 2017 of the Minister of Finance on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.

3. In case the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing of replacing documents shall prevail.

4. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai