What is the Resolution 1403 2025 regarding the working structure of the Supreme People's Procuracy of Vietnam after organizational downsizing?
What is the Resolution 1403 2025 regarding the working structure of the Supreme People's Procuracy of Vietnam after organizational downsizing?
On February 7, 2025, the Standing Committee of the National Assembly issued Resolution 1403/NQ-UBTVQH15 approving the proposal of the Prosecutor General of the Supreme People's Procuracy of Vietnam concerning the working structure of the Supreme People's Procuracy of Vietnam.
>>> Download Resolution 1403/NQ-UBTVQH15 here
According to Resolution 1403/NQ-UBTVQH15, the streamlined working structure of the Supreme People's Procuracy of Vietnam includes:
(1) Supervisory Board;
(2) Office;
(3) Department for Prosecution and Investigation of Security Cases;
(4) Department for Prosecution and Investigation of Social Order Cases;
(5) Department for Prosecution and Investigation of Economic and Corruption Cases;
(6) Department for Prosecution and Investigation of Drug-related Cases;
(7) Department for Prosecution and Investigation of Judicial Cases;
(8) Department for Prosecution and Criminal Trial Supervision;
(9) Investigation Agency of the Supreme People's Procuracy of Vietnam;
(10) Department for Detention and Criminal Sentence Enforcement Supervision;
(11) Department for Civil Cases Supervision;
(12) Department for Administrative, Commercial Business Cases Supervision;
(13) Department for Civil Sentence Enforcement Supervision;
(14) Department for Complaint and Accusation Resolution Supervision on Judicial Matters;
(15) Department for International Cooperation and Judicial Assistance in Criminal Matters;
(16) Legal Department;
(17) Personnel Organization Department;
(18) Department of Crime Statistics and Digital Transformation;
(19) Finance Department;
(20) Inspection;
(21) Procuracy University (including a branch in Ho Chi Minh City);
(22) Institute of Procuratorial Science;
(23) Legal Protection Newspaper;
(24) Central Military Procuracy.
What is the Resolution 1403 2025 regarding the working structure of the Supreme People's Procuracy of Vietnam after organizational downsizing? (Image from the Internet)
Are the responsibility allowances for prosecutors of the People's Procuracy of Vietnam subject to personal income tax?
According to Article 1 of Decision 138/2005/QD-TTg, it is stipulated as follows:
Prosecutors of People's Procuracies at all levels (including the Prosecutor General of the Supreme People's Procuracy of Vietnam), investigators at all levels, and inspectors at all levels are entitled to a responsibility allowance according to the prosecutor's profession as follows:
- The Prosecutor General of the Supreme People's Procuracy of Vietnam, Prosecutors of the Supreme People's Procuracy of Vietnam, and senior investigators are entitled to a responsibility allowance equal to 20% of the current salary plus leadership position allowance and seniority allowance beyond the salary scale (if any).
- Prosecutors of provincial-level People's Procuracies and intermediate investigators are entitled to a responsibility allowance equal to 25% of the current salary plus leadership position allowance and seniority allowance beyond the salary scale (if any).
- Prosecutors of district-level People's Procuracies and junior investigators are entitled to a responsibility allowance equal to 30% of the current salary plus leadership position allowance and seniority allowance beyond the salary scale (if any).
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Additionally, pursuant to point b.11, Clause 2, Article 2 of Circular 111/2013/TT-BTC stipulating non-taxable allowances and subsidies, as follows:
Taxable Income
According to Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable income includes:
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- Income from Wages and Salaries
Income from wages and salaries is the income received by employees from employers, including:
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b) Allowances and subsidies, except for the following allowances and subsidies:
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b.11) Specific professional allowances.
Allowances, subsidies, and levels of allowances and subsidies that are not included in taxable income as guided in point b, clause 2, this Article must be regulated by competent State authorities.
If guidelines concerning allowances and subsidies, levels of allowances and subsidies apply to the State sector, other economic sectors, and other business facilities are entitled to refer to the list and allowance and subsidy levels guided for the State sector for deduction.
If the allowance and subsidy received are higher than the allowance and subsidy levels as guided above, the excess must be calculated into taxable income.
Special compensation for relocation for foreigners residing in Vietnam and for Vietnamese going to work abroad is deductible according to the levels recorded in labor contracts or collective labor agreements.
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In reference to Section 10, specific professional allowances in the General List of Allowances and Subsidies issued by competent state authorities as a basis for determining personal income tax liabilities from wages and salaries, as per Official Dispatch 1381/TCT-TNCN of 2014 of the General Department of Taxation, the responsibility allowances of Prosecutors of the People's Procuracy fall under specific professional allowances.
From the above regulations, it can be seen that the responsibility allowances for Prosecutors of the People's Procuracy will not be subject to personal income tax for the portion of the allowance within the prescribed level. If Prosecutors of the People's Procuracy receive an allowance higher than the prescribed allowance, the excess must be calculated into taxable personal income.
What income is exempt from personal income tax in Vietnam?
According to Article 4 of the Law on Personal Income Tax 2007 as supplemented by Clause 3, Article 2 of the Law Amending Various Tax Laws 2014 and amended by Clause 2, Article 1 of the Law Amending the Law on Personal Income Tax 2012, the income exempt from personal income tax includes:
- Income from the transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grandchildren; siblings to each other.
- Income from the transfer of houses, the right to use homestead land, and assets attached to homestead land in cases where individuals have only one house or homestead land.
- Income from the value of land use rights of individuals allocated land by the State.
- Income from inheritance, gifts that are real estate received from spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grandchildren; siblings to each other.
- Income of households and individuals directly engaged in agricultural, forestry, salt production, aquaculture, and fishing activities that have not been processed into other products or have only been minimally processed.
- Income from the conversion of agricultural land allocated by the State to households and individuals for production.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- The salary portion for night work or overtime paid higher than daytime work as prescribed by law.
- Retirement pensions paid by the Social Insurance Fund; monthly pensions paid by voluntary pension funds.
- Income from scholarships, including:
+ Scholarships received from the state budget;
+ Scholarships received from domestic and foreign organizations under their scholarship support programs.
- Income from life and non-life insurance contract compensation, work accident compensation, state compensation, and other compensations as prescribed by law.
- Income received from charitable funds that are permitted or recognized by competent state authorities, operating for charitable, humanitarian, and non-profit purposes.
- Income received from foreign aid for charitable, humanitarian purposes in both governmental and non-governmental forms approved by competent state authorities.
- Income from wages, salaries of Vietnamese crew members working for foreign ships or Vietnamese ships on international routes.
- Income of individuals who are ship owners, individuals who have the right to use ships, and individuals working on ships from activities supplying goods and services directly serving offshore fishing.
