Guiding Opinions of the Minister of Finance on Centralizing Customs, Taxation, and Treasury Operations under a Vertical System
财政部部长关于将海关、税务与国库工作转向按垂直系统集中管理的指导意见
ຄຳແນະນຳ ຂອງລັດຖະມົນຕີວ່າການກະຊວງການເງິນ ວ່າດ້ວຍການຫັນວຽກງານພາສີ, ສ່ວຍສາອາກອນ ແລະ ຄັງເງິນແຫ່ງຊາດ ໄປສູ່ການຄຸ້ມຄອງລວມສູນຕາມສາຍຕັ້ງ
Summary
This guideline, based on relevant laws and the Prime Minister's Directive No. 35/NA, deploys the transfer of customs, tax, and treasury operations to a vertical centralized management system, defining management responsibilities, organizational structure, personnel and budget management, and stipulating a three-step gradual implementation from 2007 to 2010 with methods, phases, and pilot arrangements.
Articles
Article 1
Lao People's Democratic Republic. Peace Independence Democracy Unity Prosperity. Ministry of Finance, No. [ ]/Finance. Vientiane Capital, [ ] [ ] [ ]. Minister of Finance's Guidance on Transitioning Customs, Tax, and Treasury Work to Centralized Management under a Vertical System. Pursuant to the State Budget Law (Amended) No. 02/NA, promulgated on December 26, 2006; Pursuant to the Prime Minister's Decree No. 80/PM, promulgated on February 28, 2007, on the Organization and Activities of the Ministry of Finance; Pursuant to the Prime Minister's Instruction No. 35/PM, promulgated on September 6, 2007, on Directly Placing Customs, Tax, and Treasury Work under the Ministry of Finance for Centralized Management under a Vertical System. To effectively ensure the improvement of organizational structures, management of personnel and budget, to serve the transition of customs, tax, and treasury work to a vertical system, making it compatible and consistent with the centralized management mechanism under the vertical system and the coordination mechanism between central and local levels, the Minister of Finance hereby issues the following guidance:
Article 2
Content regarding centralized management work under the vertical system.
Article 3
Management. The work of customs, taxation, and treasury shall be shifted to centralized management under a vertical system (hereinafter referred to as: the three lines), meaning that their functional roles, responsibilities, organizational structure, personnel, and working methods shall be re-improved, with clear delineation of duties and management responsibilities, so that the division of responsibilities, leadership and guidance authority, and decision-making authority between the Ministry of Finance and local administrative agencies regarding the three lines are clear and distinct, in accordance with Prime Minister's Directive No. 35/ນຍ (September 6, 2007), as follows: The Ministry of Finance is responsible for and has decision-making authority over organizational structure, personnel, professional work, budgets, and various material and equipment matters, to serve the functions, powers, and duties prescribed by laws and regulations; local administrative agencies are responsible for political and ideological aspects, and shall track, inspect, supervise, and facilitate the execution of professional work by personnel, ensuring it is flexible, effective, and in compliance with laws and regulations.
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