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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:
21/2001/TT-BTC
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Hanoi,
April 03, 2001
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CIRCULAR
GUIDING THE
AMENDMENTS TO A NUMBER OF POINTS IN THE FINANCE MINISTRY’S CIRCULAR No. 54/1999/TT-BTC
OF MAY 10, 1999 GUIDING THE IMPLEMENTATION OF THE GOVERNMENT�S DECREE No. 04/1999/ND-CP ON
CHARGES AND FEES BELONGING TO THE STATE BUDGET
In furtherance of the Governments Decree
No.04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State
budget, the Finance Ministry issued on May 10, 1999 Circular No.54/1999/TT-BTC
to guide the implementation thereof;
After a period of implementation, the Finance Ministry now gives the
following guidance on the amendments and/or supplements to a number of points
in above-said Circular No.54/1999/TT-BTC:
1. The last paragraph of Item b, Point 3,
Section II of Circular No.54/1999/TT-BTC on the competence to promulgate
regulations on charge and fee collection, payment and use is amended as
follows: "The provincial Peoples Committees, after the issuance of
resolutions on charge and fee collection by the provincial Peoples Councils,
shall prescribe the collection levels and the management and use of sources of
collected charges and fees in their respective localities..."
2. Item b, Point 5, Section III of Circular
No.54/1999/TT-BTC on managing the use of charge and fee money is superseded by
the following new one:
b/ Under Clause 2, Article 12 of Decree
No.04/1999/ND-CP, the collected State budget charge and fee money must be fully
reflected into the State budget. However, to suit the current financial
management regimes and to create conditions for organizations to take
initiative in performing their assigned tasks, the charge and fee-collecting
organizations are entitled to retain part of the collected charge and fee
amounts before remitting them into the State budget to cover the expenses for
organizing the charge and fee collection. The amount left for each collecting
organization shall be prescribed by the body competent to promulgate documents
on the regime of collection, payment and use of each kind of charge or fee, but
must not exceed 90% of the actually collected amount of such kind of charge or
fee (except otherwise prescribed by the Government and the Finance Ministry).
The retained charge and/or fee amount shall be
used for the following spending contents:
b1. For State enterprises and public-utility
State enterprises that collect charges and/or fees, the charge and/or fee
amounts retained according to the competent bodies regulations shall be
accounted into their turnover. For public-utility enterprises, the management
of their use shall comply with the provisions of the Finance Ministrys Circular
No.06/TC-TCDN of February 24, 1997 guiding the implementation of the
Governments Decree No.56/CP of October 2, 1996 on the financial management
regime applicable to public-utility State enterprises and the Finance Ministrys
Circulars prescribing financial management regimes applicable exclusively to
peculiar branches (if any).
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b2.1. In cases where such charge and/or
fee-collecting organizations are allocated by the State budget regular funding
for charge and/or fee collecting activities, the retained charge and/or fee
amount shall be used to cover the following spending contents:
- Payment of remuneration to public servants and
employees who take up the charge and/or fee collection as extra work beyond
their assigned functions and tasks (including extra-hour pays);
- Payment of remuneration and allowances (if
any) to laborers hired from outside (including experts, consultants and staff
members not on the units’ payrolls). The heads of charge and/or fee-collecting
units shall base themselves on the charge and fee-collecting capability and the
characteristics and complexity of the collection work to decide appropriate
spending levels;
- Expenses for repair of machinery and equipment
in direct service of charge and/or fee collection work;
- Other expenses directly related to charge
and/or fee collection;
- Deductions for setting up funds for rewarding
officials and employees who are directly engaged in organizing the charge
and/or fee collection. The annual per-head average level of deductions for
setting up the reward fund shall not exceed 3 (three) months’ actually paid
wage amount.
b.2.2. In cases where such charge and/or
fee-collecting organizations are not allocated by the State budget regular
funding for charge and fee collecting activities, the retained charge and/or
fee amount shall be used to cover the following spending contents:
- Payment of wages and allowances according to
the prescribed regimes;
- Payment of employees prescribed contributions,
which the employers are liable to;
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- Payment of public service charges;
- Expenses for office supplies, information,
propaganda and communications;
- Expenses for conferences, symposiums,
professional trainings in service of the charge and/or fee collection;
- Working mission allowances;
- Expenses for regular repairs and overhauls of
fixed assets;
- Expenses for printing (purchase) of
declaration forms, permits and stamps of various kinds in service of charge and
fee collection;
- Expenses for specialized professional
operations in service of the charge and fee collection, such as dealing in
chemicals, supplies, petrol and oil, etc.
- Expenses for labor protection devices and
attires according to the prescribed regime applicable to the charge and/or fee
collecting organizations, whose employees must be equipped with labor
protection devices and attires.
- Expenses for procurement of working equipment,
supplies and facilities in direct service of the charge and fee collection
according to the estimates already approved by the competent bodies.
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- Deductions for setting up funds for rewarding
officials and employees who are directly engaged in organizing the charge
and/or fee collection. The annual per-head average level of deductions for
setting up the reward fund shall not exceed 3 (three) months actually paid wage
amount.
b2.3. In cases where the collection of a certain
charge or fee entails expense(s) other than those specified above, such charge
or fee-collecting organization shall request in writing the competent body to
provide for particular expenses for such kind of charge or fee.
3. The last paragraph of the first em rule,
Point 1, Section V of Circular No.54/1999/TT-BTC is amended as follows:
"If the complaining organizations or individuals disagree with the
complaint settling decisions issued by the charge and/or fee-collecting bodies
and organizations, they may lodge their complaints to the bodies with higher
complaint-settling competence or initiate lawsuits at court according to the
provisions of law." At the same time, Paragraph e, Point 2, Section V of
Circular No.54/1999/TT-BTC prescribing the complaint-settling competence of the
superior bodies of the charge and/or fee-collecting bodies, is now annulled.
4. Paragraph a, Point 5, Section V of Circular
No.54/1999/TT-BTC is amended as follows:
a/ Those charge and fee-collecting officials
who, due to their irresponsibility or wrong handling, cause damage to charge
and fee payers shall have to make compensations for such damage according to
the provisions of law and, depending on the nature and seriousness of their
violations, may be disciplined or examined for penal liability according to the
provisions of law.
5. To promulgate together with this Circular new
appendices 1 and 2 in replacement of those promulgated together with above-said
Circular No.54/1999/TT-BTC of May 10, 1999 of the Finance Ministry.
This Circular takes effect 15 days after its
signing. Other contents not mentioned in this Circular shall still comply with
Circular No.54/1999/TT-BTC of May 10, 1999 of the Ministry of Finance guiding
the implementation of the Governments Decree No.04/1999/ND-CP of January 30,
1999.
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APPENDIX 1
LIST OF
APPLICABLE CHARGES
(Promulgated
together with the Finance Ministrys Circular No.21/2001/TT-BTC of April 3,
2001)
Ordinal List Bodies prescribing the collection
and payment regime number
1 Petrol and oil charge The Government
2 Tolls for State-managed bridges (except - The
Finance Ministry prescribes tolls for bridges for those built with investment
by managed by the Central Government organizations and/or individuals for -
Provincial People’s Committees prescribe tolls for commercial purposes) bridges
managed by local administrations
3 Fares for State-managed ferries (except - The
Finance Ministry prescribes fares for ferries for those operating for commercial
managed by the Central Government purposes) - Provincial People’s Committees
prescribe fares for ferries managed by local administrations
4 Charges for use of State-managed land - The
Finance Ministry prescribes charges for road roads (except for those
built with managed by the Central Government investment by organizations and/or
- Provincial People’s Committees prescribe charges for individuals for
commercial purposes) roads managed by local administrations
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6 Charges for use of railway infrastructure The
Finance Ministry
7 Maritime safety charges The Finance Ministry
8 Charges for flight over airspace and The
Finance Ministry flight information regions (FIR)
9 Charges for use of public land, wharves, - The
Finance Ministry prescribes charges for those yards and water surface managed
by the assets managed by the Central Government State, including: - Provincial
People’s Committees prescribe charges for
assets managed by local administrations
a/ Market charge
b/ Charge for use of wharves, yards managed by
the State
c/ Charge for use of car-parking and
-keeping places of all kinds managed by the State
d/ Charge for use of public land
e/ Charge for use of water surface managed
by the State
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11 Charge for use of radio frequencies The
Finance Ministry
12 Charges for medical and forensic The Finance
Ministry expertise, expertise of antiques,
documents and other expertise at request
13 Prophylactic medicine charge The Finance
Ministry
14 Charges for epidemics prevention for The
Finance Ministry human beings, animals and plants
15 Charges for environmental protection The
Government
a/ Charge for public sanitation (except for
charges for business sanitation services)
b/ Charge for waste water drainage (or
treatment)
c/ Other environmental protection charges
16 Charge for environmental impact assessment
The Finance Ministry
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18 Charges for exploitation and use of The Finance
Ministry documents managed by the State
a/ Charge for use of State securities The
Finance Ministry equipment system b/ Charge for reading petroleum The
Government documents
c/ Charges for exploitation and use of The
Finance Ministry other documents according to the provisions of law
19 Tuitions for State-run public schools The
Government
20 Charges of State-run public hospitals The
Government
APPENDIX 2
LIST OF
APPLICABLE FEES
(Promulgated together with the Finance Ministrys Circular No.21/2001/TT-BTC
of April 3, 2001)
Bodies prescribing the Ordinal List
collection and payment number regime
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2 Practice licensing fees as prescribed by law
(except for occupations for The Finance Ministry which practice licenses are
not required by law), including:
a/ Fee for granting certificates of eligibility
and qualifications for setting The Finance Ministry up of private medical or
pharmaceutical establishments
b/ Fee for evaluation and granting of
certificates of eligibility for The Finance Ministry commercial business as
prescribed in Decree No.11/1999/ND-CP of March 3, 1999
c/ Fee for licensing the advertising practice
and activities The Finance Ministry
d/ Fee for licensing the securities practice and
activities The Finance Ministry
e/ Fee for licensing other practices, which,
under the provisions of law, The Finance Ministry require licenses
3 Fee for granting of business registration
certificates as prescribed by law The Finance Ministry
4 Fee for industrial property right protection
The Finance Ministry
5 Land administration fee The Finance Ministry
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7 Fee for plant and animal protection and
medical quarantine as prescribed The Finance Ministry by law
8 Port authority fee as prescribed by law
(including sea ports and river ports) The Finance Ministry
9 Fee for registration and granting of number
plates for motorbikes, The Finance Ministry automobiles, ships, trains,
aircraft, boats and other means, which must be registered as prescribed by law
10 Fee for licensing the assembly of
automobiles, ships, aircraft or trains as The Finance Ministry prescribed by
law
11 Fee for car, ship and aircraft driving
licenses and other licenses and The Finance Ministry certificates as prescribed
by law
12 Fee for registration and granting of
certificates of eligibility for operation The Finance Ministry on board ships,
aircraft and other means as prescribed by law
13 Fee for licensing the technical expertise of
automobiles, ships, aircraft and The Finance Ministry other means, machinery,
equipment and supplies as prescribed by law
14 Fee for expertise and control of quality of
products, goods, equipment, The Finance Ministry supplies, raw materials,
production and/or business conditions as prescribed by law or requested
15 Fee for licensing the operation in a number
of State-managed branches The Finance Ministry and trades as prescribed by law
(except for activities for which operation licenses are not required by law),
including:
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b/ Fee for licensing the mineral exploitation
activities
c/ Fee for granting of certificates of
eligibility and qualifications for insurance business
d/ Fee for granting and extending certificates
of environmental standard
e/ Fee for licensing the setting up of branches
of foreign lawyers organizations in Vietnam
f/ Fee for licensing scientific and
technological activities
g/ Fee for licensing gold, silver and gem
trading activities
h/ Fee for licensing other business activities for
which licenses are required by law.
16 Fee for allocation of export and import
quotas as prescribed by law The Finance Ministry
17 Copyright fee The Finance Ministry
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19 Fee for State administrative management at
the Vietnamese diplomatic The Finance Ministry missions and consular offices in
foreign countries
20 Fee for granting of passports,
laissez-passers or certificates to Vietnamese The Finance Ministry citizens and
foreigner on entry, exit or stay in Vietnam
21 Fee for cross-border travel between Vietnam
and neighboring countries The Finance Ministry22 Fee for granting repatriation
permits to overseas Vietnamese The Finance Ministry
23 Fee for settling matters related to the
Vietnamese nationality The Government
24 Court fee and suitcase fee The Government
25 Deed fees, including: The Finance Ministry
a/ Fee for civic status registration
b/ Fee for issuance of juridical background
records
c/ Fee for other deeds as prescribed by law
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27 Fee for licensing the setting up and
operation of representative offices The Finance Ministry of foreign economic
organizations in Vietnam
28 Fee for appraisal as prescribed by law The
Finance Ministry
29 Customs fee The Finance Ministry
30 Fee for granting permits for installation of
underground works at request The Finance Ministry
31 Fee for bid or auction participation at
request The Finance Ministry
32 Fee for granting permits for use of
explosives, detonation devices, weapons The Finance Ministry and military
equipment as prescribed by law
33 Fee for social order and safety
administration: The Finance Ministry
a/ Fee for household residence registration and management
The Finance Ministry
b/ Fee for granting people’s identity cards The
Finance Ministry
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35 Exam fee The Finance Ministry