Conclusion 126 of the Politburo: Vietnam implements the three-level police system, eliminates district-level forces

Conclusion 126 of the Politburo: Vietnam implements the three-level police system, eliminates district-level forces

The Central Executive Committee issued Conclusion 126-KL/TW in 2025 Download - the conclusion of the Politburo and the Secretariat regarding certain contents and tasks for continuing the arrangement and streamlining of the organizational apparatus of the political system in 2025 (referred to as Conclusion 126 of the Politburo).

Download Conclusion 126 of the Politburo

Conclusion 126 of the Politburo mandates the continued rearrangement and perfection of the organizational apparatus of the political system in 2025 and the 2025-2030 term. Specific contents include:

- Assign the Communist Party commissions of the Central Party to lead and direct the Communist Party commissions of the Supreme People’s Court and the Supreme People's Procuracy to research and advise on the model of institutions (courts, procuracies) oriented towards eliminating the intermediate level (district level) and propose supplementation and amendments to related Party mechanisms, State laws; continue the innovation of organization, improve the operational quality of the people's courts and people's procuracies to meet the judicial reform requirements in the new situation; report to the Politburo in the second quarter of 2025.

- Assign the Central Public Security Party Committee to preside, cooperate with relevant agencies and provincial and municipal Party Committees to lead and instruct the implementation of the three-level police system, eliminates district-level forces, ensuring that it meets the set goals, requirements, and schedules.

Thus, Conclusion 126 of the Politburo has tasked the Central Public Security Party Committee with directing the implementation of the three-level police system, eliminates district-level forces.

Conclusion 126 of the Politburo: Vietnam implements the three-level police system, eliminates district-level forces (Image from the Internet)

Which incomes are taxable on incomes from salary and wages of Vietnam people's police?

Based on Article 3 of Joint Circular 206/2013/TTLT-BTC-BCA regulating personal income taxable income from the salaries and wages of the Vietnam people's police as follows:

(1) Salaries, wages, and other income derived from salaries and wages either in cash or non-cash forms as recorded in recruitment decisions, pay raise decisions, rank escalation, and contract or collective labor agreements.

(2) Allowances and subsidies received by the taxpayer, except for the following allowances and subsidies:

*Specific allowances in the Vietnam people's police:

- Special allowance;

- Seniority allowance for police officers, non-commissioned officers; seniority allowance beyond the scale for police officers, non-commissioned officers;

- Defense and security service allowance for officials and public employees in the police force.

*Special security allowances:

- Allowances and compensations for officers, non-commissioned officers, and soldiers undertaking particularly heavy, hazardous or dangerous tasks; when participating in training, combat, standby readiness, drills, service execution, flood and storm prevention, accidents, injuries, and participating in search and rescue and other tasks;

- Allowances and compensations for the police force directly engaging in intensified task teams in the Central Highlands, Southwestern, and Northwestern regions and Vietnam-Laos border provinces;

- Allowances for police officers and soldiers working in highland and island areas;

- Allowances and compensations for traffic police ensuring traffic order and safety;

- Specific allowances for certain judicial titles and responsibilities in the inspection profession for specialized police inspectors, responsibility allowances for Party Committee members (as regulated by the Central Office of the Communist Party), responsibility allowances in anti-corruption activities in the People’s Police;

- Allowances and compensations for investigation forces, fugitives tracking in the Vietnam people's police;

- Allowances for police officers directly managing, educating, caring for, treating, and combating targets with HIV/AIDS;

- Preferences and responsibility allowances for teachers, education managers at reform schools, and cultural schools in the Vietnam people's police;

- Preferential allowances for officers, non-commissioned officers, sentinel soldiers in the People’s Police;

- Special and specific allowances for intelligence forces;

- Allowances and judicial inspection compensations as regulated by law;

- Specific allowances for Vietnam people's police officers and soldiers as per Decision No. 91/2009/QD-TTg dated July 6, 2009, of the Prime Minister of Vietnam;

- Allowances for officers and soldiers working in areas with difficult socio-economic conditions as regulated by law;

- Allowances for forces on duty at K, C;

- Compensations for officers and soldiers serving protection duties at international conferences held in Vietnam, major national celebrations, festivals;

- Professional preference allowances for legal professionals and arts workers in the Vietnam people's police;

Special allowances for the encryption forces in the Vietnam people's police: confidential protection responsibilities, specific encryption industry allowances (if any), critical work responsibilities allowances;

- Other security-related allowances for police forces as regulated by law;

- Social evils resolution subsidies, ensuring security as regulated by law;

- Discharge, demobilization allowances; employment creation subsidies after demobilization;

- Special subsidies for police officers upon retirement, death, demobilization, transferring sectors, leaving the Vietnam people's police as regulated by law;

- Other allowances and subsidies exempted as regulated by personal income tax laws.

*Allowable allowances and subsidies exempted as per personal income tax laws:

- Monthly preferential subsidies and one-time support according to preferential policies for people with merits;

- Hazardous and dangerous work allowances for professions or jobs in hazardous, dangerous working environments;

- Attraction and regional allowances;

- Sudden hardship allowances, occupational accident subsidies, one-time childbirth or child adoption allowances, maternity policies benefits, recuperation and health recovery benefits post-maternity, sickness, after occupational accident treatment, occupational disease subsidies; allowances due to reduced labor ability, one-time retirement benefits, one-time death benefits, monthly death benefits, severance benefits, unemployment benefits, and other allowances as stipulated by the Labor Code and Social Insurance Law;

- Subsidies for social protection beneficiaries as regulated by law;

- Service allowances for senior leaders;

- One-time support for individuals transferring work to areas with special socio-economic conditions, one-time support for officials working on national sovereignty over sea and islands as regulated by law.

Allowances and subsidies and their amounts not included in taxable income must be regulated by competent State agencies. If the allowance or subsidy exceeds the guidance above, the excess part must be calculated into taxable income.

(3) Bonuses in money or non-monetary forms under any form, except the following bonus amounts:

- Bonuses accompanying titles awarded by the State, including bonuses accompanying emulation titles, rewards as per the Law on Emulation and Reward, specifically:

+ Bonuses accompanying emulation titles such as: National Emulation Soldier; Ministry, Sector, Central Union, Province, Centrally-run City Emulation Soldier; Basic Emulation Soldier, Advanced Labor, Advanced Soldier;

+ Bonuses accompanying reward forms;

+ Bonuses accompanying State-awarded titles;

+ Bonuses accompanying awards given by Associations, organizations under Political Organizations, Political-Social Organizations, Social Organizations, Social-Professional Organizations at the Central and local levels under the organization's charter and the Law on Emulation and Reward;

+ Bonuses accompanying Ho Chi Minh Awards, State Awards;

+ Bonuses accompanying Commemorative Medals, Badges;

+ Bonuses accompanying Certificates of Merit, Commendation certificates.

+ Competent authorities for making reward decisions, bonus amounts accompanying emulation titles, reward forms mentioned above must comply with the Law on Emulation and Reward.

- Bonuses accompanying national and international awards recognized by the Vietnamese State.

- Bonuses for technical improvements, inventions, innovations recognized by competent State agencies.

- Bonuses for detecting, reporting legal violations to competent State agencies.

- Bonuses for achievements in crime prevention, national security protection; bonuses for research accomplishments serving national security protection, emulation movements for national security, mass movements for national security.

(4) Remunerations received in forms such as: brokerage commissions; participation in scientific, technical research projects; participation in projects, schemes; royalties as per publishing policies; participation in teaching activities; participation in cultural-artistic performances, sports activities; advertising services; other services; other remunerations. Money received from business associations, boards of directors, supervisory boards, project management boards, administrative boards, professional associations, and other organizations. Monetary and non-monetary benefits beyond salaries and wages paid by employers that taxpayers receive under any form are implemented as guided in Point c, d, đ Clause 2, Article 2 of Circular No. 111/2013/TT-BTC.

When shall Vietnam people's police receive personal income tax reductions in Vietnam?

Based on Article 5 of Joint Circular 206/2013/TTLT-BTC-BCA it is regulated as follows:

Tax Reductions

According to Article 5 of the Personal Income Tax Law, Article 5 of Decree No. 65/2013/ND-CP, taxpayers facing difficulties due to natural disasters, fires, accidents, and serious illness affecting their tax-paying abilities are considered for tax reductions corresponding to the extent of damage but not exceeding the tax payable. Specifically as follows:

1. Determining tax reductions.

a) Tax reductions are reviewed according to the tax calculation year. Taxpayers facing difficulties due to natural disasters, fires, accidents, and serious illness in any tax calculation year are considered for reduction in the tax payable of that year.

...

Thus, Vietnam people's police are entitled to tax reductions in cases of difficulties due to natural disasters, fires, accidents, and serious illnesses affecting their tax-paying ability, and are considered for tax reductions corresponding to the extent of damage, but not exceeding the tax payable.