Circular 27/2024/TT-BTC 2024 on the Term of Position Change for Officials Not Holding Leadership Positions in the Financial Sector
What is the periodic term for job position transfer for officials not holding a leadership position in the financial sector?
Based on Article 6 of Circular 27/2024/TT-BTC, the periodical transfer term for officials not holding a leadership position in the financial sector at local government authorities is as follows:
Periodical Transfer Term for Job Positions
1. The periodical transfer term for job positions for officials and public employees who directly handle and resolve tasks as stipulated in Article 5 of this Circular is from 2 to 5 years according to regulations (excluding the probationary period of officials and public employees).
2. The starting point for calculating the transfer term is the time of the decision for reassignment and task assignment by the competent authority as per cadre management hierarchy.
Thus, the periodical term for transferring job positions is from 2 to 5 years (excluding the probationary period of officials and public employees) for those in positions who directly handle tasks listed in the financial sector that require periodical transfers as follows:
- Budget allocation;
- Accounting, Chief Accountant;
- Public procurement;
- Appraisal, inspection, and finalization of funds as stipulated by the State Budget Law;
- Appraisal and valuation in auctions.
Circular 27/2024/TT-BTC: What is the periodical transfer term for officials not holding leadership positions in the financial sector?
In which cases is the periodical transfer not implemented?
Based on Article 4 of Circular 27/2024/TT-BTC, the regulations are as follows:
Cases where periodical transfer is not implemented
The cases where periodical transfer of job positions is not implemented comply with Article 38 of Decree No. 59/2019/ND-CP dated July 1, 2019 of the Government of Vietnam detailing several articles and measures for implementing the Anti-Corruption Law.
Thus, the cases in which the periodical job position transfer is not implemented for officials and public employees who do not hold leadership or managerial positions, directly handling tasks in the financial sector at local government authorities include:
- Individuals who are under consideration or disciplinary action.
- Individuals who are under inspection, investigation, audit, prosecution, or trial.
- Individuals who are undergoing treatment for serious diseases, certified by a competent medical authority; individuals who are undergoing centralized training for 12 months or more, or those on assignment.
- Women who are pregnant or taking care of children under 36 months; men who are taking care of children under 36 months due to the mother’s death or other objective reasons.
What are the principles for implementing periodical job position transfers?
Based on Article 2 of Circular 27/2024/TT-BTC, the principles for implementing periodical job position transfers for officials and public employees who do not hold leadership or managerial positions, and directly handle tasks in the financial sector at local government authorities are as follows:
- Authorities are responsible for periodically transferring job positions for officials and public employees not holding leadership or managerial positions to prevent corruption.
- Periodical transfers must be objective, reasonable, appropriate to professional skills, and should not affect the unit's operations.
- Periodical transfers should be planned and publicly executed within the unit.
- Job position transfers should not be used for personal gain or to retaliate against officials and public employees.
- Officials and public employees with less than 18 months of service remaining until retirement will not be subject to periodic job position transfers.
- Additionally, periodical transfers for public employees must follow the terms of their employment contracts with public service providers.
How is the periodical job position transfer implemented?
According to Article 3 of Circular 27/2024/TT-BTC, the method of implementing periodical job position transfers for officials and public employees who do not hold leadership or managerial positions and directly handle tasks in the financial sector at local government authorities is as follows:
- Job position transfers are part of the personnel work under the leadership of the Communist Party, specifically the party committees and organizations; ensuring the principles of democratic centralism and emphasizing the responsibilities of the collective leadership and the head of the agency.
- Annually, party committees and agency heads must issue and publicize periodical job position transfer plans which outline the purpose, requirements, specific cases that require transfers, timeframes, rights, obligations of the individuals subject to transfer, and the implementation measures.
The review and planning for periodical job position transfers should be done in the first quarter of each year.
- Transfers should involve moving between specialized sections within an agency; between fields or areas assigned for oversight; or between agencies under local government jurisdiction.
- For agencies with only one position in the list of periodic transfer-required positions, where the position has unique professional requirements compared to other positions in the agency, the higher authority head should formulate a collective transfer plan.
Circular 27/2024/TT-BTC takes effect from June 17, 2024.
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