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

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Circular No. 92/2021/TT-BTC dated October 28, 2021 of the Ministry of Finance 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
Issuing body: Ministry of FinanceEffective date:
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Official number:92/2021/TT-BTCSigner:Vu Thi Mai
Type:CircularExpiry date:Updating
Issuing date:28/10/2021Effect status:
Known

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Fields:Cadres - Civil Servants , Tax - Fee - Charge

SUMMARY

From December 15, charge rate for examination for promotion of ranks of public employees is VND 700,000/time

The Circular No. 92/2021/TT-BTC 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 is issued on October 28, 2021 by the Ministry of Finance.

In accordance with this Circular, the charge rate for recruitment (include examination and selection) of under 100 candidates, from 100-500 candidates and from 500 candidates or more is VND 500,000/candidate/time; VND 400,000/candidate/time, and VND 300,000/candidate/time, respectively.

Noticeably, the charge rate for examination for promotion to the official, principal official or equivalent rank; promotion to the public employee's professional title of grade IV is VND 700,000/candidate/time (under 100 candidates); VND 600,000/candidate/time (from 100-500 candidates), or VND 500,000/candidate/time (from 500 candidates or more).

In addition, the charge rate for examination for promotion to the senior official or equivalent rank, promotion to the public employee's professional title of grade I in case of less than 50 candidates is VND 1.4 million/candidate/time; charge rate for re-examination for recruitment; promotion of ranks civil servants and grades of public employee's professional title is VND 150,000/exam, etc.

By the 5th 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. 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.

This Circular takes effect on December 15, 2021.

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Effect status: Known

THE MINISTRY OF FINANCE

_______

No. 92/2021/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

________________________

Hanoi, October 28, 2021

 

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

_____________

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:

No.

Particulars

Units of calculation

Rates

I

Recruitment (include examination and selection)

 

 

 

- Under 100 candidates

VND/candidates/time

500,000

 

- From 100 to less than 500 candidates

VND/candidates/time

400,000

 

- From 500 candidates or more

VND/candidates/time

300,000

II

Examination for promotion of ranks civil servants and grades of public employee's professional title

 

 

1.

The promotion to the senior official or equivalent rank, promotion to the public employee's professional title of grade I

 

 

 

 

 

- Under 50 candidates

VND/candidates/time

1,400,000

 

- From 50 to less than 100 candidates

VND/candidates/time

1,300,000

 

- From 100 candidates or more

VND/candidates/time

1,200,000

2.

The promotion to the official, principal official or equivalent rank; promotion to the public employee's professional title of grades II, III, IV

 

 

 

- Under 100 candidates

VND/candidates/time

700,000

 

- From 100 to less than 500 candidates

VND/candidates/time

600,000

 

- From 500 candidates or more

VND/candidates/time

500,000

III

Re-examination for recruitment; promotion of ranks civil servants and grades of public employee's professional title

VND/exam

150,000

 

Article 5. Charge declaration, remittance

1. By the 5th 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

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