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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:
03/2003/TT-BTC
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Hanoi,
January 10, 2003
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CIRCULAR
STIPULATING
THE REGIME OF COLLECTION, REMITTANCE AND USE MANAGEMENT OF CHARGES FOR
EXPERTISING, AND FEES FOR GRANTING CERTIFICATES OF QUALITY AND TECHNICAL SAFETY
FOR, MACHINERY, EQUIPMENT, SUPPLIES AND SUBSTANCES SUBJECT TO STRICT SAFETY
REQUIREMENTS
Pursuant to Charges and Fees
Ordinance No. 38/2001/PL-UBTVQH10 and the Governments Decree No. 57/2002/ND-CP
of June 3, 2002 detailing the implementation of the Ordinance on Charges and
Fees and documents guiding the implementation thereof;
After obtaining the Labor,
War Invalids and Social Affairs Ministrys comments, the Finance Ministry hereby
prescribes the regime of collection, remittance and use management of charges
for expertising, and fees for granting certificates of quality and technical
safety to, machinery, equipment, supplies and substances subject to strict
safety requirements as follows:
I. SUBJECTS AND COLLECTION
LEVELS:
1. Vietnamese as well as foreign
organizations and individuals, when having their machinery, equipment, supplies
and substances, which are subject to strict safety requirements, expertised and
granted certificates of quality and technical safety (referred collectively to
as expertise of technical safety) by State management agencies or authorized
agencies (referred collectively to as technical safety-expertising agencies)
according to law provisions, shall have to pay charges and fees under the
provisions of this Circular.
2. To issue together with this
Circular the Table of rates of charges for technical expertise of, and fees for
granting certificates of quality and technical safety for, machinery,
equipment, supplies and
Charges for technical expertise
shall be collected according to the sample volumes actually expertised (not to
collect upon the whole goods lots).
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II. COLLECTION, REMITTANCE
AND USE MANAGEMENT OF CHARGES AND FEES:
1. The technical
safety-expertising agencies shall collect charges and fees according to the
following provisions:
a) To organize the collection
and remittance of technical safety-expertising charges and fees strictly
according to the provisions of this Circular. When collecting charges and fees,
they shall have to issue to the payers receipts for collection thereof
(receipts of a type issued by the Finance Ministry and got at the Tax
Departments of the localities where the technical safety-expertising agencies
are headquartered).
b) To register, declare and
remit technical safety-expertising charges and fees according to the provisions
in the Finance Ministrys Circular No. 63/2002/TT-BTC of July 24, 2002 guiding
the implementation of law provisions on charges and fees.
c) To open accounting books to
monitor the collected, remitted and used amounts of charges and fees in strict
accordance with the current accounting and statistical regimes. Everyday or
every ten days, to make a list of and transfer the whole collected amounts of
charges and fees into the accounts for temporary charge and fee custody opened
at the State treasuries of the localities where they are headquartered and
strictly manage them according to current financial regimes.
d) To make payments for, and
final settlements of, the charge and fee collection receipts and make final
settlements of the collected and remitted amounts of charges and fees with the
tax offices directly managing them according to the regimes for management of
receipts and prints prescribed by the Finance Ministry.
2. The technical
safety-expertising agencies, which have not yet been allocated funding for
expertise activities by the State budget, shall be allowed to deduct parts of
the total charge and fee amounts actually collected in percentages (%) before
remitting them into the State budget in order to serve the collection of
charges and fees for expertising and granting of certificates of technical
safety according to the following provisions:
- Region I Expertise
Center (Hanoi
city): 85% (eighty percent).
- Region II Expertise Center (Ho
Chi Minh
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- Other technical
safety-expertising agencies (unattached to the Labor, War Invalids and Social
Affairs Ministry): 80% (eighty percent).
The charge- and fee-collecting
agencies shall be allowed to use the amounts deducted according to the above-prescribed
percentages for the following spending contents:
a) Payment of salaries,
remuneration and allowances according to the prescribed regimes.
b) Payment of contributions
prescribed for laborers falling within the responsibility of employers.
c) Payment of allowances for
hazardous works and expenses for labor protection for laborers according to the
prescribed regimes.
d) Payment of public-service
charges.
e) Expenses for purchase of
office supplies as well as information, propagation and communication costs.
f) Payment of working trip
allowances.
g) Expenses for conferences,
seminars and professional training in service of the charge and fee collection.
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i) Expenses for printing
(buying) forms of declarations, permits and receipts in service of the charge
and fee collection.
j) Expenses for procurement of working
equipment and facilities in direct service of the charge and fee collection.
k) Other regular expenses in
service of the charge and fee collection.
l) Deductions for setting up
reward funds and welfare funds for officials and employees directly organizing
the collection of technical safety-expertising charges and fees. The total
annual deduction for setting up reward funds and welfare funds of the units for
one person shall not exceed 3 (three) months actually paid salary, if the
collected amount of the year is higher than the previous years figure, and be
equal to 2 (two) months actually paid salary, if the collected amount is lower
than or equal to the previous years figure.
The whole amounts of charges and
fees deducted for use for the above-prescribed spending contents must be
incorporated in the annual budget estimates and be used for the right purposes
with lawful vouchers as prescribed by the Finance Ministry. In cases where the
amounts of charges and fees are used for spending contents other than the
prescribed ones or used without valid spending vouchers, such spending amounts
must be cancelled and fully remitted into the State budget. At the year-end,
when making the final settlement of the deducted amounts of charges and fees,
if such amounts are not used up, the units shall have to manage and use the
remainder in strict accordance with the provisions in the Governments Decree
No. 10/2002/ND-CP of January 16, 2002 on financial regimes applicable to
non-business units with revenues and documents guiding the implementation
thereof.
Annually, the technical
safety-expertising agencies shall have to elaborate their cost estimates, make
the final settlements of the collected and spent technical safety-expertising
charges and fees and send them to the branch-managing agencies, financial
offices and tax offices of the same level. After making the final settlement in
strict accordance with regimes, the charge and fee amounts which have not yet
been spent in the year shall be transferred to the subsequent year for spending
according to the prescribed regimes.
3. The technical
safety-expertising agencies, which have been allocated adequate funding for the
charge and fee collection by the State budget, shall be allowed to make
deductions for setting up reward funds and welfare funds for their officials
and employees directly organizing the charge and fee collection as prescribed
at the above-said Point 2l, Section II; the remainder must be fully remitted
into the State budget.
4. For the total collected amounts
of technical safety-expertising charges and fees, after substracting the
deducted amounts retained at the above-prescribed percentages, the remainder
must be remitted into the State budget by the collecting agencies according to
the following provisions:
a) Within the first five days of
the subsequent month, the technical safety-expertising agencies shall declare
with the tax offices directly managing them the numbers of receipts already
used, the collected charge and fee amounts, the deducted amounts and the
amounts remitted into the State budget of the previous month in the forms
prescribed by the tax offices, and take initiative in remitting the money into
the State budget according to the declared amounts.
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The amounts of charges and fees
must be remitted into the State budget no later than the 15th of the subsequent
month and be inscribed in the relevant chapter, category and clause, Section
038 of the prescribed State budget index (the collected amounts managed by
central technical safety-expertising agencies shall be assigned to the central
budget; the collected amounts managed by local technical safety-expertising
agencies shall be assigned to local budgets).
b) The superior managing tax
offices shall have to check the declarations and compare them with the
collection receipts already issued and used to determine the collected charge
and fee amounts and the to-be-remitted amounts and notify them to the technical
safety-expertising agencies for the latter to make payments to the State budget
as prescribed.
III. IMPLEMENTATION
ORGANIZATION
1. This Circular takes effect 15
days after its signing; to annul all regulations on collection, remittance and
use of charges and fees for expertising and granting use permits for machinery,
equipment, supplies and substances subjects to strict safety requirements
prescribed in Decision No. 58/2000/QD-BTC of April 21, 2000, Decision No.
70/2002/QD-BTC of June 4, 2002 and Circular No. 102/2000/TT-BTC of October 19,
2000 of the Finance Ministry.
2. In the course of
implementation, if meeting with any difficulties, agencies, organizations and
individuals are requested to report them to the Finance Ministry for study and
additional guidance.
FOR
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
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(Issued
together with Circular No. 03/2003/TT-BTC of January 10, 2003 of the Ministry
of Finance)
A. CHARGES FOR TECHNICAL
SAFETY EXPERTISE OF MACHINERY, EQUIPMENT, SUPPLIES AND SUBSTANCES SUBJECT TO
STRICT SAFETY REQUIREMENTS
Ordinal number
Equipment
Calculation units
Collection rates (calculated on to-be-expertised
sample)
Names
Capacity and tonnage
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1
2
3
4
5
1
Boilers:
-
Under 0.5 T/h
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-
From over 1 T/h to 2 T/h
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From over 2 T/h to 4 T/h
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From over 4 T/h to 6 T/h
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From over 6 T/h to 10 T/h
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From over !0 T/h to 25 T/h
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From over 25 T/h to 75 T/h
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From over 75 T/h to 125 T/h
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From over 125 T/h to 200 T/h
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From over 200 T/h to 400 T/h
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VND/unit
ditto
ditto
ditto
ditto
ditto
ditto
ditto
ditto
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ditto
ditto
300,000
500,000
1,000,000
1,500,000
1,800,000
2,200,000
4,000,000
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8,000,000
13,000,000
18,000,000
22,000,000
2
Pressure
cylinders:
-
Under 1 m3
-
From 1 m3 to 2 m3
-
From over 2 m3 to 5 m3
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-
From over 10 m3 to 25 m3
-
From over 25 m3 to 50 m3
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From over 50 m3 to 100 m3
-
From over 100 m3 to 500 m3
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Over 500 m3
VND/cylinder
Ditto
Ditto
Ditto
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Ditto
Ditto
Ditto
Ditto
150,000
300,000
400,000
600,000
800,000
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2,500,000
4,000,000
6,000,000
3
Gas-containing
bottles:
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Standard bottles (for the first expertise)
-
Liquefied fuel gas-containing bottles (regular expertise)
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Other gas- and liquefied gas-containing bottles (regular expertise)
VND/bottle
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ditto
60,000
12,000
30,000
4
Cooling
systems:
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Under 30,000 Kcal/h
-
From 30,000 Kcal/h to 50,000 Kcal/h
-
From over 50,000 Kcal/h to 100,000 Kcal/h
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-
From over 250,000 Kcal/h to 1,000,000 Kcal/h
-
Over 1,000,000 Kcal/h
VND/system
ditto
ditto
ditto
ditto
1,000,000
1,500,000
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2,500,000
3,000,000
4,000,000
5
Gas-regulating
and-charging systems:
-
Of 20 or less charging holds
-
Of 21 or more charging holds
VND/system
Ditto
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3,000,000
6
Assorted
pipelines (excluding solvents)
-
Of a diameter of 150 mm or under
-
Of a diameter of over 150 mm
VND/meter
ditto
5,000
10,000
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Escalators
Regardless
of capacity
VND/unit
2,000,000
8
Elevators
-
Of under 10 stories
-
Of 10 stories or over
VND/unit
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1,500,000
2,500,000
9
Lifting
machines:
-
Under 1 ton
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From 1 ton to 3 tons
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From over 3 tons to 5 tons
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From over 5 tons to 7.5 tons
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From over 7.5 tons to 10 tons
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-
From over 15 tons to 20 tons
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From over 20 tons to 30 tons
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From over 30 tons to 50 tons
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From over 50 tons to 75 tons
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From over 75 tons to 100 tons
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Over 100 tons
VND/unit
ditto
ditto
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ditto
ditto
ditto
ditto
ditto
ditto
ditto
ditto
500,000
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800,000
1,000,000
1,500,000
1,700,000
2,000,000
2,500,000
2,700,000
3,000,000
3,500,000
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10
Lifting
winches for human use
Regardless
of capacity
VND/unit
1,200,000
11
Aerial
cables
From
the first station to the last station
VND/meter
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B. Fee for granting certificates of technical safety for
machinery, equipment, supplies and substances subject to strict safety
requirements: VND 40,000/permit