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THE
STANDING COMMITTEE OF NATIONAL ASSEMBLY
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
38/2001/PL-UBTVQH10
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Hanoi,
August 28, 2001
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ORDINANCE
ON CHARGES AND FEES
In order to unify the State management over
charges and fees, contributing to boosting the socio-economic development;
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam;
Pursuant to the Resolution of the Xth National Assembly, the 8th session, on
the 2001 law- and ordinance-making program;
This Ordinance prescribes charges and fees.
Chapter I
GENERAL PROVISIONS
Article 1.- This
Ordinance prescribes the competence to impose, and the collection, remittance,
management and use of charges and fees, by State bodies, economic
organizations, people�s
armed force units, other organizations, and individuals (hereinafter
collectively referred to as organizations, individuals) according to the
provisions of law.
Article 2.- Charges mean
sums of money to be paid by organizations or individuals for services provided
to them by other organizations or individuals, which are specified in the list
of charges issued together with this Ordinance.
Article 3.- Fees mean
sums of money to be paid by organizations or individuals for State management
works performed in their services by State bodies or authorized organizations,
which are specified in the list of fees issued together with this Ordinance.
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Article 5.- Where
international agreements which the Socialist Republic of Vietnam has signed or
acceded to contain provisions on charges and fees at variance with this
Ordinance, the provisions of such international agreements shall apply.
Article 6.-
Organizations and individuals that are allowed to collect charges and fees
include:
1. State tax offices;
2. Other State bodies, economic organizations,
public-service units, people’s armed force units, other organizations as well
as individuals providing services or performing works for which they are
permitted by law to collect charges or fees.
Article 7.- All
organizations and individuals are strictly forbidden to impose on their own any
charges or fees, amend charge and fee rates already set by competent bodies,
and/or collect charges and fees in contravention of law provisions.
Chapter II
COMPETENCE TO PRESCRIBE
CHARGES AND FEES
Article 8.- The Standing
Committee of the National Assembly promulgates the lists of charges and fees
together with this Ordinance.
Article 9.- The
Government has the competence to:
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2. Specify the principles for determination of
charge and fee rates;
3. Prescribe the rates, the regime of
collection, remittance, management and use of a number of importance charges
and fees for nationwide implementation; assign or authorize the competence to
prescribe the rates, the regime of collection, remittance, management and use
of other charges and fees;
4. Submit to the Standing Committee of the
National Assembly amendments and supplements to the lists of charges and fees.
Article 10.- The
Ministry of Finance has the competence to:
1. Draft legal documents on charges and fees for
submission to the Government for promulgation or promulgate them according to
its competence;
2. Basing itself on the concrete stipulations of
the Government, set the specific rates of each charge or fee, provide guidance
on the determination of charge and fee rates for the agencies authorized to set
such rates;
3. Prescribe the regime of collection,
remittance, management and use of various charges and fees under its
competence;
4 Guide the implementation of the regime of
collection, remittance, management and use of collected charges and fees.
Article 11.- The
People’s Councils of the provinces or centrally-run cities shall decide on the
authorized collection of charges and fees, which is submitted by the People�s
Committees of the same level under the guidance of the Ministry of Finance.
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PRINCIPLES FOR
DETERMINATION OF RATES, THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND
USE OF CHARGES AND FEES
Article 12.- The determination
of charge rates shall be based on the following principles:
1. The rates of charges for services invested by
the State must ensure the retrieval of capital within a reasonable period of
time, taking into account the State’s policies in each period.
2. The rates of charges for services invested by
organizations and individuals must ensure the retrieval of capital with a
reasonable period of time and suit to the payment capability of payers.
Article 13.- The rates
of fees shall be pre-fixed for each work, not aiming to cover expenses, and
comply with international practices; particularly for the registration fee
rates, they shall be calculated as a percentage of the value of the registered
property.
Article 14.-
1. Charges and fees which
are collected in Vietnam shall be in Vietnam dong, except for cases where they
are permitted by law to be collected in foreign currencies.
2. Charges and fees which are collected in
foreign countries shall be in the currencies of the host countries or in freely
convertible foreign currencies.
Article 15.-
Organizations and individuals that collect charges and fees must make receipts
and issue them to charge or fee payers according to regulations of the Ministry
of Finance.
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Article 16.- Charge-
and fee-collecting organizations and individuals must publicly post up or
publicize at the collection places the names of charges and fees, their rates,
the collection methods as well as the collection-prescribing agencies.
Article 17.-
1. Charges collected for
services invested by the State are revenues belonging to the State budget,
which are managed and used as follows:
a/ Where the collecting organizations are
provided with the State budget funding for their charge collection activities
according to annual estimates, they must remit all the collected charge amounts
into the State budget;
b/ Where a collecting organization is not
provided with the State budget funding for its charge collection activities, it
may retain part of the collected charge amount to cover expenses for the charge
collection and must remit the rest into the State budget.
c/ Where a collecting organization is authorized
to collect charges outside its regular functions and tasks, it may retain part
of the collected charge amount to cover expenses for the charge collection and
must remit the rest into the State budget.
2. The Government shall specify the charge
portions allowed to be retained, as well as the management and use thereof as
prescribed at Points b and c, Clause 1 of this Article.
Article 18.- Charges,
which are collected from services not invested by the State or services
invested by the State but already transferred to organizations or individuals
to provide on the cost-accounting principle, are revenues not belonging to the
State budget. Organizations and individuals that collect such charges shall be
entitled to manage and use the collected charge amounts according to law
provisions.
Article 19.-
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2. The Government shall specify the fee portions
allowed to be retained, as well as the management and use thereof as prescribed
in Clause 1 of this Article.
Article 20.- Charges
and fees remitted into the State budget shall be distributed to various budget
levels, managed and used according to the provisions of the State Budget Law.
Article 21.- The
Government shall stipulate the exemption and reduction of charges and fees in
necessary cases.
Chapter IV
FINANCE AND ACCOUNTING
Article 22.- Charge-
and fee-collecting organizations and individuals must implement the reporting
regime, periodically report on the final settlement of the collected, remitted
and used charges and fees; implement the financial transparency regime
according to law provisions.
Article 23.-
Organizations and individuals that collect assorted charges and fees must
account separately each kind of charge or fee.
Article 24.- Charges
and fees belonging to the State budget shall not be taxed.
Article 25.- Charges
not belonging to the State budget, which are collected by organizations and
individuals under the provisions of Article 18 of this Ordinance, shall be
taxed according to law provisions.
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RESPONSIBILITIES OF
STATE AGENCIES FOR CHARGE AND FEE MANAGEMENT
Article 26.-
1. The Government shall
exercise the unified State management over charges and fees.
2. The Ministry of Finance shall assist the
Government in performing the unified State management over charges and fees.
3. Within the ambit of its tasks and powers, the
Ministry of Finance shall have the responsibility to:
a/ Organize the implementation of the Ordinance
on Charges and Fees;
b/ Oversee and supervise activities of
collecting, managing and using charges and fees;
c/ Conduct financial inspection according to its
competence of charge-and fee-collecting organizations and individuals;
d/ Consider and settle complaints and
denunciations and handle violations of the legislation on charges and fees;
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Article 27.- The
ministries, the ministerial-level agencies and the agencies attached to the
Government shall have the responsibility to:
1. Coordinate with the Ministry of Finance in
directing, guiding and organizing the implementation of the Ordinance on
Charges and Fees in the branches and fields under their respective management.
2. Coordinate with the Ministry of Finance in
supervising and monitoring the collection, remittance, management and use of
charges and fees in the branches and fields under their respective management.
3. Report on the collection, remittance,
management and use of charges and fees in the branches and fields under their
respective management according to law provisions.
4. Propose to the Government activities for
which charges or fees need to be collected; recommend to the Government or the
Ministry of Finance the rates of each kind of charge or fee.
Article 28.- Within the
scope of their respective tasks and powers, the People’s Committees at all levels
shall perform the State management over charges and fees in their respective
localities, and have the responsibility to:
1. Organize and report on the collection of
charges and fees in their localities to the competent superior State agencies
and the People’s Councils of the same level.
2. Inspect and supervise the observance of law
provisions on charges and fees in their respective localities.
3. Handle or propose competent agencies to
handle violations of the legislation on charges and fees.
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SETTLEMENT OF COMPLAINTS
AND DENUNCIATIONS
Article 29.-
Organizations may lodge complaints, individuals may lodge complaints and
denunciations to competent State agencies about acts of violating the
legislation on charges and fees.
Article 30.-
1. If organizations and
individuals that pay charges or fees disagree with the charge- or
fee-collection decisions, they may send written complaints to charge- or
fee-collecting organizations or individuals within 30 days as from the date of
payment of charges or fees. Pending the settlement of such complaints, the
complainants must abide by charge- or fee-collection decisions.
2. Within 15 days after receiving the written
com-plaints, the charge- or fee-collection organizations or individuals must
settle them and reply the complainants in writing; if the cases do not fall
under their settling competence, they must refer the written complaints or
report them to competent agencies for settlement and notify such to the
complainants within 10 days after receiving the written complaints.
3. Where the time limit prescribed in Clause 2
of this Article has expired but the complaints remain unsettled or the
complainants disagree with the complaints settlement decisions, they may
continue lodging complaints to competent State agencies according to the
Government’s stipulations or initiate lawsuits at a court.
Article 31.- The
Finance Minister’s decisions on the settlement of charge- or fee-related
complaints are final ones.
Chapter VII
COMMENDATION AND
HANDLING OF VIOLATIONS
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Article 33.-
Organizations and individuals that fail to pay or pay insufficient charges or
fees shall not have the works served or the services provided or be handled
according to law provisions.
Article 34.-
1. Those who fail to
strictly comply with the provisions on the imposition, organization or
implementation, management and use of charges and fees shall, depending on the
nature and seriousness of their violations, be administratively sanctioned or
examined for penal liability; if causing any damage, they must pay compensation
therefor according to law provisions.
2. Organizations and individuals that collect
charges or fees at variance with the law provisions on charges and fees shall
be handled according to law provisions; the wrongly collected charges and/or
fees must be refunded to the payers; where the payers of such charges and/or
fees are unidentifiable, the wrongly-collected charges and/or fees must be
remitted into the State budget.
Chapter VIII
IMPLEMENTATION
PROVISIONS
Article 35.- This
Ordinance takes implementation effect as from January 1, 2002.
All previous provisions which are contrary to
this Ordinance are hereby annulled.
Article 36.- The
Government shall detail and guide the implementation of this Ordinance.
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ON BEHALF OF THE STANDING
COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRMAN
Nguyen Van An
LIST
OF CHARGES AND FEES
(Issued together with Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001
of the Standing Committee of the National Assembly)
A. LIST OF CHARGES
I. CHARGES IN THE FIELDS OF AGRICULTURE,
FORESTRY AND AQUATIC RESOURCES
1. Irrigation charge.
2. Animal and plant quarantine charge.
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4. Veterinary hygiene inspection charge.
5. Aquatic resource protection charge.
6. Charge for testing of drugs used for animals
and plants.
II. CHARGES IN THE FIELDS OF INDUSTRY AND
CONSTRUCTION
1. Charge for control of the quality of
products, goods, equipment, supplies, materials and/or raw materials.
2. Construction charge.
3. Charge for measurement and making of
cadastral maps.
4. Charge for evaluation for the granting of the
land use right.
III. CHARGES IN THE FIELDS OF COMMERCE AND
INVESTMENT
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2. Market charge.
3. Charge for appraisal of conditional trade
business.
4. Charge for appraisal of dossier for purchase
or sale of ship, boat or aircraft.
5. Charge for investment evaluation.
6. Charge for bidding or auction.
7. Charge for evaluation of bidding results.
8. Charge for inspection of export or import
goods.
IV. CHARGES IN THE FIELDS OF COMMUNICATIONS AND
TRANSPORT
1. Charge for land road use.
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3. Charge for seaway use.
4. Bridge toll.
5. Ferry charge.
6. Charge for port or terminal use.
7. Moorage.
8. Charge for maritime assurance.
9. Pilotage charge.
10. Tonnage fee for a boat or ship arriving at
port.
11. Passage charge.
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13. Charge for inspection or transport means,
fishery means.
V. Charges in the field of information and
communication
1. Charge for use and protection of radio
frequency.
2. Charge for granting of the Internet domain
name and address for use.
3. Charge for study and use of documents managed
by the State.
4. Charge for inspection of conditions for
postal and telecommunications operations.
VI. CHARGES IN THE FIELDS OF SECURITY, SOCIAL
ORDER AND SAFETY
1. Charge for technical inspection of machinery,
equipment, supplies and substances subject to stringent safety requirements.
2. Charges for security, social order and
safety.
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4. Vehicle watch charge.
VII. CHARGES IN THE CULTURAL AND SOCIAL FIELDS
1. Charge for expertise of relics, antiques or
national precious objects.
2. Sight-seeing charge.
3. Charge for expertise of cultural products.
4. Charge for job introduction.
VIII. CHARGES IN THE FIELD OF EDUCATION AND
TRAINING
1. Tuition.
2. Examination or selection charge.
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1. Hospital charge
2. Charge for epidemic prevention and fight.
3. Charge for medical inspection.
4. Charge for testing of medicine sample,
medicine raw material or medicine.
5. Charge for medical quarantine.
6. Charge for inspection of medical equipment.
7. Charge for inspection and control of
foodstuff hygiene and safety.
8. Charge for evaluation of criteria and
conditions for medical or pharmaceutical practice.
X. Charges in the fields of science, technology
and environment
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2. Charge for evaluation of environmental impact
assessment report.
3. Sanitation charge.
4. Natural disaster prevention and fight charge.
5. Industrial property charge.
6. Charge for granting of numerical or bar code.
7. Charge for use of radiation safety service.
8. Charge for evaluation of radiation safety.
9. Charge for evaluation of conditions for
scientific and technological activities.
10. Charge for evaluation of technology transfer
contract.
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XI. Charges in the fields of finance, banking
and customs
1. Charge for supply of information on
enterprise finance.
2. Charge for guaranty or payment when guaranty
or payment services are provided by organizations or individuals.
3. Charge for use of stock market equipment or
infrastructure.
4. Charge for securities activity.
5. Charge for customs sealing, lead-sealing or
warehousing.
XII. Charges in the judicial field
1. Legal proceeding charge.
2. Judicial expertise charge.
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4. Charges in the legal field and for other
legal services.
B. LIST OF FEES
I. STATE MANAGEMENT FEES RELATED TO CITIZENS
RIGHTS AND OBLIGATIONS
1. Nationality fee.
2. Civil status registration fee.
3. Fee for granting of passport, entry or exit
visa.
4. Assorted fees applicable at overseas
Vietnamese diplomatic representations and consulates.
5. Court fee.
6. Fee for granting of work permit to foreigner
working in Vietnam.
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II. STATE MANAGEMENT FEES RELATED TO THE RIGHT
TO OWN OR USE PROPERTY
1. Registration fee.
2. Cadastral fee.
3. Fee for registration of security transaction.
4. Copyright fee.
5. Industrial property registration fee.
6. Fee for granting of construction permit.
7. Fee for management of traffic means.
8. Fee for granting of house number plate.
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1. Fee for granting of business registration
certificate, supply of information on business registration.
2. Fee for granting of practicing license
according to law provisions.
3. Fee for opening of a branch or representative
office of a foreign economic organization in Vietnam.
4. Fee for granting of certificate of
eligibility for provision of security services.
5. Fee for granting of certificate of
eligibility for operation on various means.
6. Fee for granting of permit for use of
equipment, means, detonation equipment, explosive materials, weapons and
military equipment according to law provisions.
7. Fee for granting of certificate of assurance
of technical quality and safety for machinery, equipment, means and substances
subject to stringent safety requirements.
8. Fee for granting of permit for installation
of underground work.
9. Fee for granting of export or import quota or
permit.
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11. Fee for postal quality management.
12. Fee for granting of permit for use of the
number storage for the numbering of telecommunications networks and
subscribers.
13. Fee for granting and sticking of inspection
stamps on programmed tapes and discs.
14. Fee for granting of permit for use of water
sources.
15. Fee for granting of permit for discharging
waste water into water sources.
16. Fee for granting of product or goods quality
certificate.
17. Fee for granting of securities activity
license.
18. Fee for the exclusive right in a number of
branches or fields.
IV. STATE MANAGEMENT FEES FOR NATIONAL
SOVEREIGNTY
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2. Fee for flight over the airspace, crossing of
the land or sea territory.
3. Fee for signature commission.
V. STATE MANAGEMENT FEES IN OTHER FIELDS
1. Fee for granting of permit for use of seal.
2. Customs fee.
3. Fee for granting of paper of registration of
radiation source or radiator.
4. Fee for granting of diploma or certificate.
5. Authentication fee.
6. Public notary fee.-