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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:
88/2002/TT-BTC
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Hanoi, October 02, 2002
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CIRCULAR
PRESCRIBING THE REGIME OF COLLECTION,
REMITTANCE AND MANAGEMENT OF USE OF NUMERAL CODE AND BAR CODE-GRANTING CHARGE
Pursuant to the National Assembly Standing
Committee’s Charge and Fee
Ordinance No.38/2001/PL-UBTVQH of August 28, 2001 and the Government’s Decree No. 57/2002/ND-CP of June 3, 2002
detailing the implementation of the Charge and Fee Ordinance;
Pursuant to the Prime Minister’s
Decision No.45/2002/QD-TTg of March 27, 2002 stipulating the contents of and
agencies performing the State management over numeral codes and bar codes;
After getting opinions of the Ministry of Science and Technology, the
Ministry of Finance hereby prescribes the regime of collection, remittance and
management of use of numeral code and bar code-granting charge, as follows:
I. CHARGE
PAYERS AND LEVELS
1. Vietnamese
and foreign enterprises and organizations, when being granted by the agencies
in charge of State management over numeral codes and bar codes or their
authorized agencies the licenses to use numeral codes and bar codes, provided
with use instructions and use maintenance of numeral codes and bar codes, shall
have to pay the numeral code and bar code-granting charge according to the
provisions of this Circular.
2. The numeral code and bar code-granting charge
levels are specified as follows:
- Charge for numeral code and bar code granting
and use instructions: VND 1,000,000/granting (VND one million/granting).
- Charge for numeral code and bar code use
maintenance: VND 500,000/year (VND five hundred thousand/year).
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1. Numeral
code and bar code-granting charge constitutes a State budget revenue.
2. The
agencies performing the State management over numeral codes and bar codes or
agencies authorized to collect the numeral code and bar code-granting charge
(hereinafter referred collectively to as the charge-collecting agencies) shall
have to:
a/ Organize the collection and remittance of the
numeral code and bar code-granting charge strictly according to the provisions
of this Circular. Notify (or publicly post up) the numeral code and bar code-granting
charge levels at their headquarters. When collecting the charge, they shall
have to supply charge collection receipts to charge payers (receipts issued by
the Finance Ministry).
b/ Open accounting books to monitor the
collected, remitted and used charge amounts in strict compliance with the
current accounting and statistic legislation.
c/ Register, declare and remit the numeral code
and bar code-granting charge under the guidance of tax offices of localities
where they are headquartered.
d/ Effect the liquidation and settlement of
charge collection receipts and settlement of collected and remitted charge
amounts with their direct managing tax offices according to the regime of
management of receipts and seals prescribed by the Finance Ministry.
3. The collected numeral code and bar
code-granting charge amounts shall be managed and used as follows:
a/ The charge-collecting agencies shall be
entitled to retain 90% (ninety per cent) of the total actually collected charge
amount before remitting them into the State budget.
b/ They shall then remit into the State budget
the remainder of 10% (ten per cent) of the total actually collected charge
amount.
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a/ Payment of salaries, remunerations,
allowances, salary- or remuneration-based contributions according to the
current regime for employees personally engaged in the charge collection. In
cases where the units have already been allocated by the State budget funding
for payment of wages to their officials and employees on the payrolls, they
shall only be entitled to pay remunerations to laborers hired from outside to
conduct the charge collection according to the regime.
b/ Expenses in direct service of charge
collection, such as those for stationery, office supplies, telephone, power and
water charges, working trip allowance, public mission allowance, communications
and information, printing (purchase) of documents, printing (purchase) of
declaration forms, licenses and other kinds of prints according to the current
spending norms and limits.
c/ Expenses for conferences, workshops,
professional training courses at home and abroad; expenses for propagation and
advertisement in direct service of charge collection.
d/ Expenses for regular repairs or overhauls of
assets, machinery and equipment in direct service of charge and fee collection.
e/ Expenses for the procurement of supplies, raw
materials, equipment and working tools as well as other expenses in direct
service of charge collection according to estimates approved by the competent
authorities.
f/ Expenses for the payment of charges to the
International Numeral Code and Bar Code Organizations as prescribed.
g/ Expenses being deductions for setting up
reward fund and welfare fund for officials and employees personally engaged in
charge collection. The annual average per-head deduction level for setting up
these two funds shall not exceed 3 (three) months’
actually paid salaries, if the collected amount in the year is larger than that
in the preceding year, or 2 (two) months’
actually paid salaries, if the collected amount in the year is smaller than or
equal to that in the preceding year.
In cases where an agency performing the State
management over numeral codes and bar codes authorizes units in its network to
partly perform the work of managing numeral codes and bar codes, the Ministry
of Science and Technology shall guide the levels of distribution and use of
retained charge amount (90% of the above-said collected charge amount) for the
units in the network to cover expenses related to their authorized work.
The charge-collecting agencies shall have to
manage and use the retained charge amounts for the above-mentioned purposes
with lawful vouchers and make annual revenue-expenditure settlements according
to actual amounts. After making settlements strictly according to the regime,
the retained charge amount not used up in the year shall be carried forward to
the following year for further spending according to the prescribed regime.
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- Within 10 days before starting the charge
collection, the charge-collecting agencies shall have to register with the
local tax departments types of charge to be collected, places of collection,
collection vouchers and organization of charge collection.
- The charge-collecting agencies shall have to
open "collected charge custody accounts" at the State Treasury’s branches in localities where charge is collected
for monitoring and managing the collected charge amounts. Weekly, they shall
have to remit the collected charge amounts into such custody accounts and
separately account such revenue amounts according to the current accounting
regime applicable to administrative and non-business units.
- Once every month before the 5th day of the
following month, the charge-collecting agencies shall make and submit
declarations to the direct managing tax offices on the collected numeral code
and bar code-granting charge amounts, retained amounts and amounts to be
remitted into the State budget of the current month.
- Basing themselves on the declarations, the
charge-collecting agencies shall remit the remittable charge amounts into the
State budget. The time limit for remitting a month�s
charge amount into the State budget shall be the 15th day of the following
month (according to the corresponding chapter, type, clause, class and item of
the current State budget index), at the State Treasury’s
branches in localities where such charge-collecting agencies are headquartered.
The numeral code and bar code-granting charge amounts remitted into the State budget
shall be wholly distributed to the central budget.
- Upon receiving charge declarations from the
charge-collecting agencies, the tax offices shall examine such declarations,
compare them with the already issued collection vouchers and already used vouchers
for the purpose of determining the collected charge amounts, retained amounts
and amounts remittable into the State budget in the period, and notify the
charge-collecting agencies of amounts to be remitted into the State budget.
- The charge-collecting agencies shall compare
charge amounts to be remitted according to tax offices’
notices with the amounts actually remitted into the State budget in the period.
In case of under-remittance, the deficit shall be fully remitted into the State
budget; in case of over-remittance, the over-remitted amount shall be cleared
against the remittable amount of the following period.
6. Drafting and complying with charge
revenue-expenditure estimates:
a/ Annually, basing themselves on the numeral
code and bar code-granting charge levels, spending contents guided in this
Circular and the current financial spending regime, the numeral code and bar
code-granting charge-collecting agencies shall draft detailed charge
revenue-expenditure estimates according to the current State budget index and
send them to their superior agencies for approval and summing up before
submission thereof to the competent finance agencies of the same level for
approval.
b/ Basing themselves on annual
revenue-expenditure estimates already approved by the competent authorities,
the numeral code and bar code-granting charge-collecting agencies shall draft
quarterly revenue-expenditure estimates, detailed according to the current
State budget index, then send them to the managing agencies, the State treasury’s branches where transactions are conducted, the
finance and tax offices of the same level to serve as basis for controlling
revenues and expenditures.
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a/ The numeral code and bar code-granting charge-collecting
agencies shall have to open accounting books for recording, accounting and
settling charge revenues and expenditures according to the Finance Minister’s Decision No.999/TC/QD/CDKT of November 2, 1996
promulgating the system of administrative and non-business accounting regimes;
conduct the settlement of collection vouchers, charge amounts already collected
and remitted into the State budget, and submit annual settlement reports on
collected and remitted numeral code and bar code-granting charge amounts to the
tax offices before the end of February of the year following the reporting
year, and fully remit the deficit charge amount into the State budget within 10
days after submitting such reports.
b/ Tax offices shall conduct the settlement of
collected amounts according to receipts, total collected amount and retained
amount as well as amount to be remitted into the State budget. The finance
offices and tax offices shall settle expenditure amounts from the numeral code
and bar code charge revenue source left at the collecting units according to
the provisions at Point 4, Section II of this Circular.
c/ The superior managing agencies shall have to
inspect and certify the settlements of numeral code and bar code-granting
charge revenue-expenditure of their attached charge-collecting agencies and
incorporate them into annual settlement reports for submission to the finance
offices for appraisal, notification of settlement approval together with annual
settlements of managing agencies according to the provisions of the current
State Budget Law.
III.
ORGANIZATION OF IMPLEMENTATION
1. This Circular takes effect 15 days after its
signing. The documents prescribing the collection of numeral code and bar
code-granting charge, which are contrary to this Circular, are hereby annulled.
2. The State management agencies assigned the
tasks of granting, maintaining and instructing the use of numeral codes and bar
codes and the authorized agencies shall effect the collection, remittance and
use of the numeral code and bar code-granting charge according to the
provisions of this Circular.
3. Any problems arising in the course of
implementation should be promptly reported by the concerned agencies,
organizations and individuals to the Finance Ministry for study and additional
guidance.
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