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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
187/2009/TT-BTC
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Hanoi,
September 29, 2009
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CIRCULAR
PROVIDING
FOR THE RATES AND COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR
EVALUATION OF CONDITIONS FOR SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES AND THE
FEE FOR ISSUANCE OF REGISTRATION CERTIFICATES OF SCIENTIFIC AND TECHNOLOGICAL
ACTIVITIES
THE MINISTRY OF FINANCE
Pursuant to the Government's
Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges
and Fees; and Decree No. 24/2006/ND-CP of March 6, 2006, amending and
supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government's Decree No. 81/ 2002/ND-CP of October 17, 2002,
detailing a number of articles of the Law on Science and Technology;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
After obtaining the Science and Technology Ministry's opinions in Official
Letter No. 2142/ BK/ICN-VPDK of August 31, 2009, the Ministry of Finance guides
the rates and collection, remittance, management and use of the charge for
evaluation of conditions for scientific and technological activities and the
fee for issuance of registration certificates of scientific and technological
activities as follows:
Article 1. Charge and fee
payers
Payers of the charge for
evaluation of conditions for scientific and technological activities and the
fee for issuance of registration certificates of scientific and technological
activities are science and technology organizations registering their
activities under the Government's Decree No. 81/2002/ND-CP of October 17, 2002,
detailing a number of articles of the Law on Science and Technology.
Article 2. Charge and fee
rates
The rates of the charge for
evaluation of conditions for scientific and technological activities and the
fee for issuance of registration certificates of scientific and technological
activities are specified as follows:
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Charges
and fees
Charge
and fee rate (VND/time)
I
Charge for evaluation of
conditions for scientific and technological activities
1
Charge for evaluation of
conditions for scientific and technological activities
2,000,000
2
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1,500.000
3
Adjustment of capital; or
relocation of headquarters, or offices of representative offices or branches,
of science and technology organizations (except relocation of headquarters of
science and technology organizations or offices of their representative
offices or branches under competent state agencies' decisions on adjustment
of administrative boundaries)
1.000,000
4
Other changes
500,000
II
Fee for issuance of
registration certificates of scientific and technological activities
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Fee for issuance of
registration certificates of scientific and technological activities
(applicable to all cases of first-time registration; registration of
modification, supplementation or reissuance of certificates, of science and
technology organizations or their representative offices or branches)
300,000
Article 3. Charge and fee
collection, remit-tance, management and use
1. When receiving dossiers of
request for registration of scientific and technological activities, the
Ministry of Science and Technology and provincial-level Science and Technology
Departments shall collect the charge for evaluation of conditions for
scientific and technological activities and the fee for issuance of
registration certificates of scientific and technological activities. Charge
and fee-collecting agencies shall register, declare and remit the charge and
fee into the state budget under the Finance Ministry's Circular No.
63/2002/TT-BTC of July 24, 2002, guiding the law on charges and fees, and
Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing
Circular No. 63/2002/TT-BTC of July 24, 2002.
2. Charge and fee-collecting
agencies may retain 80% (eighty per cent) of the total actually collected
charge and fee amount before remitting it into the state budget to cover charge
and fee collection expenses. Specifically:
a/ Payments to individuals
personally engaged in the evaluation and charge and fee collection, including
salaries, wages, salary-based allowances and contributions (except salaries for
cadres and civil servants salaried by the state budget under regulations).
b/ Expenses for evaluation work,
including expense for inspection and evaluation of the registration of
scientific and technological activities; remuneration for experts to conduct
inspection and evaluation, give remarks and assess reports on evaluation
results; and expense for meetings of expert groups and evaluation councils.
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d/ Other expenses directly
related to the evaluation and charge and fee collection.
e/ Expense for commendation and
welfare benefits for officials and employees personally engaged in the evaluation
and charge and fee collection at an average annual per-capita level not
exceeding 3 months' actually paid salary if the revenue in a year is higher
than that in the previous year, or 2 months* actually paid salary if the
revenue in a year is lower than or equal to that in the previous year, after
paying all the expenses specified at Points a, b, c and d of this Clause.
3. The remainder (20%) of the
total collected fee amount must be remitted into the state budget according to
the corresponding chapter, category, clause, item and sub-item of the current
State Budget Index.
Article 4. Organization
of implementation
1. This Circular takes effect 45
days from the date of its signing. This Circular replaces Joint Circular No.
106/TT-LB of December 28, 1993, of the Ministry of Finance and the Ministry of
Science, Technology and Environment (now the Ministry of Science and
Technology), providing for the collection of the evaluation charge and the fee
for issuance of scientific and technological activity licenses.
2. Other matters related to the
collection, remittance, management and use of charges and fees and publicity of
the charge and fee collection regime which are not guided in this Circular
comply with the Finance Ministry's Circular No. 60/2007/TT-BTC of June 14,
2007, guiding a number of articles of the Tax Administration Law and the
Government's Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of
articles of the Tax Administration Law; and Circular No. 157/2009/TT-BTC of
August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC of June
14, 2007.
3. For cases in which valid
dossiers were submitted before the effective date of this Circular but activity
registration papers are issued by competent agencies after the effective date
of this Circular, the charge and fee for issuance of scientific and
technological activity licenses shall be collected and remitted under Joint
Circular No. 106/TT-LB of December 28, 1993.
4. Any problems arising in the
course of implementation should be promptly reported to the Ministry of Finance
for consideration and guidance.-
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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