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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 171/2016/TT-BTC
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Ha Noi, October 27, 2016
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CIRCULAR
PROVIDING FOR CHARGES FOR ISSUANCE OF PLANNING PERMITS AND
THE COLLECTION AND TRANSFER THEREOF
Pursuant to the Law on
fees and charges dated November 25, 2015;
Pursuant to the Law on
State budget dated June 25, 2015;
Pursuant to the Law on
Urban Planning dated June 17, 2009;
Pursuant to the Law on
Construction dated June 18, 2014;
Pursuant to the Decree
No. 120/2016/ND-CP dated August 23, 2016 by the Government providing guidance
on the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Decree
No. 37/2010/ND-CP dated April 7, 2010 by the Government on formulation,
inspection, approval and management of urban planning;
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Pursuant to Decree No.
215/2013/ND-CP dated December 23, 2013 by the Government defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
At the request of the
Director of the Tax Policy Department,
The Minister of
Finance hereby promulgates the Circular providing for charges for issuance of
planning permits and the collection and transfer thereof as follows:
Article 1. Governing
scope and regulated entities
1. Governing scope
This Circular provides
for charges for issuance of planning permits and the collection and transfer
thereof.
2. Regulated entities
This Circular applies to
organizations and individuals applying for planning permits; authorities
competent to issue planning permits and other organizations and individuals
relevant to the collection and transfer of charges for issuance of planning
permits.
Article 2. Charge
payer
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Article 3. Charge
collector
People’s Committees of
provinces, People’s Committees of central-affiliated cities, People’s
Committees of cities affiliated to provinces, towns or districts being
authorities competent to issue the planning permits as prescribed in Article 47
of the Law on Construction and Article 40 of the Law on Urban Planning shall conduct the
collection, declaration and transfer of charges for issuance of planning
permits as guided in this Circular.
Article 4. Charge rate
1. Rate of charge for
issuance of planning permits: VND 2,000,000 (two million dong) for each permit.
2. Charges for issuance
of planning permits shall be collected in VND.
Article 5. Declaration
and transfer of charges
1. Charge collectors
shall make monthly declaration of charges and strike a balance of the collected
charges annually according to clause 3 Article 19 of the Circular No.
156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding the
implementation of a number of articles of the Law on Tax administration; Law on
amendments to a number of the Law on Tax administration and the Decree No.
83/2013/ND-CP dated July 22, 2013 by the Government.
2. Charge collectors
shall transfer the whole amount of collected charges to the state budget
according to the applicable State Budget Index. Funding for the issuance of
planning permits and the collection of charges shall be covered by the state
budget and specified in the annual estimates of the charge collectors in
accordance with the policies and spending limits according to laws.
Article 6.
Organization of implementation
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2. Activities relevant to
the collection and transfer of charges which are not specified in this Circular
shall comply with the Law on fees and charges; the Decree No. 120/2016/ND-CP
dated August 23, 2016 by the Government detailing and guiding the
implementation of a number of articles of the Law on fees and charges; the
Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance
guiding the implementation of a number of articles of the Law on Tax
administration; Law on amendments to the Law on Tax administration and the Decree
No. 83/2013/ND-CP dated July 22, 2013 by the Government; the Circular of the
Minister of Finance guiding the printing, issuance, management and use of
invoices of collection of fees and charges and their amending documents (if
any).
3. Any organization and
individual subject to paying charges and relevant agencies are responsible for
implementing this Circular. Difficulties that arise during the implementation
of this Circular should be reported to the Ministry of Finance for
consideration and guidance./.
P.P. THE MINISTER
THE DEPUTY MINISTER
Vu Thi Mai