Order of the Prime Minister on Centralizing Customs, Taxation, and Treasury Operations under a Vertical Management System under the Ministry of Finance
总理关于将海关、税务和国家金库工作按垂直管理体制集中、直属财政部的命令
ຄຳສັ່ງ ຂອງນາຍົກລັດຖະມົນຕີ ວ່າດ້ວຍການຫັນ ວຽກງານພາສີ, ສ່ວຍສາອາກອນ ແລະ ຄັງເງິນແຫ່ງຊາດ ລວມສູນຕາມສາຍຕັ້ງຂຶ້ນໂດຍກົງກັບກະຊວງການເງິນ
Summary
This order changes the management of customs, taxation, and state treasury to a vertical system directly under the Ministry of Finance, clarifies the division of responsibilities between the Ministry of Finance and local governments, and outlines the guiding principles, principles, and specific content for pilot implementation starting September 2007.
Articles
Article 1
Lao People’s Democratic Republic. Peace Independence Democracy Unity Prosperity. Prime Minister’s Office No. 35/PM. Vientiane, September 6, 2007. Prime Minister’s Order on Centralizing Customs, Taxation, and State Treasury Work under a Vertical Management System, Directly Under the Ministry of Finance. To: Minister of Finance; Governors of all provinces nationwide, Mayor of Vientiane Capital. Over the past period, the management of finance and state budget work has made positive contributions to the cause of national socio-economic development, maintaining a certain degree of political, economic, and social stability. However, the management of finance and state budget work in the past period has continued to face numerous difficulties, particularly the collection of budget revenues has not yet reached the potential of the economy, and the management of budget expenditures has not been sufficiently rigorous, resulting in an unstable state of national finance and budget management, unable to fully meet the funding needs for national socio-economic development. One of the main reasons is that the organizational structure and the mechanism for managing budget revenues and expenditures are still inappropriate and do not conform to the Party’s renovation policy and even the State Budget Law. Therefore, in order to align the organizational structure responsible for the main functions and tasks in state budget revenue and expenditure management—namely customs, taxation, and the state treasury—with the policies and the State Budget Law, and to ensure the transition of the aforementioned work into a centralized vertical management system directly under the Ministry of Finance, making its operation flexible, effective, and unified, the Prime Minister hereby issues the following order:
Article 2
A. Guiding Ideology and Principles. First, leaders at all levels of administrative authorities and departments must unify their ideological understanding and endorse this reform of the management system for customs, taxation, and the state treasury; because this is a significant reform in the field of fiscal and budgetary work, aimed at conforming with the Party's policies and guidelines and the State Budget Law.
Article 3
The three aforementioned departments shall be placed under centralized management in accordance with the vertical management system, i.e., their functions, tasks, organizational structure, personnel, and working methods and models shall be readjusted; the management responsibilities and duties between the Ministry of Finance and local administrative organs regarding the three vertically managed departments shall be clearly delineated in the following direction: the Ministry of Finance shall be responsible for organization, personnel, technical operations, training, budgets, office premises, and various means of transport and equipment; the Party committees and local administrative organs shall be responsible for political life, and shall track, inspect, supervise, and facilitate the professional activities of the three vertically managed departments, enabling them to perform their duties well and flexibly.
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