Văn bản hợp nhất 11/VBHN-BTC năm 2024 hợp nhất Nghị định hướng dẫn Luật Phí và lệ phí do Bộ Tài chính ban hành

• Số hiệu: 11/VBHN-BTC
• Loại văn bản: Văn bản hợp nhất
• Nơi ban hành: Bộ Tài chính
• Người ký: Cao Anh Tuấn
• Ngày ban hành: 04/04/2024

THE MINISTRY OF FINANCE OF VIETNAM -----------	THE SOCIALIST REPUBLIC OF VIET NAM Independence-Freedom-Happiness -----------------
No. 11/VBHN-BTC	Hanoi, April 04, 2024

DECREE^[1]

ELABORATION OF LAW ON FEES AND CHARGES

The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 01, 2017, is amended by:

The Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on State Budget dated June 25, 2015;

At the request of the Minister of Finance of Vietnam;

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Chapter I

GENERAL PROVISIONS

Article 1. Scope^[3]

This Decree deals with declaration, collection and payment of fees and charges; management, use, and statement of fees; responsibilities of regulatory authorities and organizations for collection, transfer, management and use of fees and charges.

Article 2. Regulated entities 

This Decree applies to:

1. Payers of fees and charges, including organizations and individuals that provide public services to serve the state management in accordance with regulations of the Law on fees and charges.

2. Collectors of fees and charges, including state agencies, overseas Vietnamese representative missions, public service providers, and organizations tasked with providing public services for state management tasks by competent state agencies in accordance with regulations of the Law on fees and charges.

3. Other state agencies, organizations and individuals involved in the declaration, collection, payment, management and use of fees and charges.

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DECLARATION, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES

Article 3. Declaration, collection and payment of fees and charges, and statement of fees^[4]

1. Payers shall carry out declaration and payment of fees/charges on a monthly, quarterly or annual basis, or when they arise; pay fees/charges to collectors or State Treasury either in cash, or via credit institutions or payment service providers, or adopting other methods as prescribed by law. Depending on the nature and characteristics of each type of fees/charges, competent authorities mentioned in Clause 2 Article 4 of the Law on fees and charges shall stipulate appropriate payment methods and fee/charge declaration and payment periods.^[5]

2. Collectors shall declare and transfer collected fees/charges according to the following provisions:

a) On a daily, weekly or monthly basis, fee collectors shall transfer collected fees to accounts on fees to be paid to State Treasury; charge collectors shall transfer collected charges to accounts on charges to be paid to state budget or accounts on payments to state budget opened at State Treasury. Based on the amount of collected fees and the distance from the collection place to the State Treasury, competent authorities mentioned in Clause 2 Article 4 of the Law on fees and charges shall set down specific daily, weekly or monthly periods as the basis for fee collectors to transfer collected fees to accounts on fees to be paid to State Treasury, and for charge collectors to transfer collected charges to accounts on charges to be paid to state budget or accounts on payments to state budget opened at State Treasury.

b) Fee collectors shall declare and transfer collected fees to state budget on a monthly basis, and make statement of collected fees on an annual basis, and charge collectors shall declare and transfer collected charges to state budget on a monthly basis as prescribed in the Law on tax administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, and the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022.

c) Collectors of customs fees, and charges on goods, luggage and transiting vehicles; overseas Vietnamese missions authorized to collect fees/charges shall declare, collect and transfer fees/charges in accordance with the Decree No. 126/2020/ND-CP.^[6]

3. Fee/charge collectors shall prepare and issue fee/charge receipts in accordance with the Decree No. 123/2020/ND-CP dated October 19, 2020, and the Decree No. 11/2020/ND-CP dated January 20, 2020.^[7]

4. Payment currencies

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- If fees and charges are paid at commercial banks or other credit institutions, buying rates announced by commercial banks or credit institutions where payers open their accounts at the payment time shall apply.

- If fees and charges are directly paid at State Treasuries, the exchange rate announced by Ministry of Finance at the payment time shall apply.

- If fees and charges are paid in cash or under other forms of payment to collectors, the exchange rate shall be the buying rate under the transfer form announced by the operations center of Vietcombank at the payment time or at the end of the business day preceding the day off.

b) With regard to fees and charges paid in a foreign country, currency of that country or freely convertible currencies shall apply.

Article 4. Principles for management and use of fees

1. 1. Fees from public services provided by regulatory authorities shall be paid to state budget. In case a regulatory authority uses collected fees to cover its operating expenses as prescribed, the amount of collected fees retained shall be determined according to Article 5 of this Decree, and the remaining amount (if any) shall be paid to state budget.

Regulatory authorities that are allowed to retain predetermined amounts of collected fees for covering their operating expenses:

a) Regulatory authorities following the financial mechanism specified in the Government’s Decree No. 130/2005/ND-CP dated October 17, 2005, the Government’s Decree No. 117/2013/ND-CP dated October 07, 2013, and regulatory authorities following specific income and financial mechanism adopted by the Government or the Prime Minister of Vietnam.

b) Overseas Vietnamese missions.

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2. Public service providers may retain a part or whole of fees collected from services that they provided to cover their expenses incurred during service provision and fee collection according to the percentage referred to in Article 5 hereof; the remaining amount (if any) shall be paid to state budget.

3. Organizations that are assigned by competent authorities to provide services may retain a part or whole of fees collected from services that they provided to cover their expenses incurred during service provision and fee collection according to the percentage referred to in Article 5 hereof; the remaining amount (if any) shall be paid to state budget. The amount of fees retained shall be recorded as the collector’s revenue.^[9]

Article 5. Determination of percentage of fees retained, and management and use of fees

1. The amount deducted or retained by a collector as referred to in Article 4 hereof is determined as follows:

a) The amount deducted or retained = Sum of collected fees x Percentage of fees retained.

b) The percentage of fees retained is determined as follows:

Percentage of fees retained (%)

=

Estimated amount of expenses incurred from service provision and fee collection of whole year

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Estimated amount of collected fees of whole year

Where:

- Estimated amount of expenses incurred from service provision and fee collection of whole year shall be determined on the basis of spending contents referred to in Clause 2 of this Article and applicable policies, standards and levels of expenditure.

- Estimated amount of collected fees of whole year shall be determined by the collector on the basis of estimated fee rates and the number of services to be provided during the year.

- In case the percentage of fees retained is adjusted, estimated amounts of expenses and collected fees must be also determined on the basis of data on expenses and collected fees of the previous year.

- The maximum percentage of fees retained is 100%.

c) Based on the nature and features of types of fees and spending contents referred to in Clause 2 of this Article, collectors shall prepare estimates of expenses and collected fees, and the percentage of fees retained in the schemes for collection of fees, and submit them to competent authorities as referred to in Article 6 of this Decree for consideration.

d) Competent state agencies referred to in Clause 2 Article 4 of the Law on fees and charges shall decide the percentage of fees retained by collectors. Competent state agencies may consider and decide a general percentage of fees retained to apply to types of fees which have similar nature.

Competent agencies shall adjust the percentage of fees retained in case the amount of retained left is not enough to pay off operating expenses of a collector or unused and brought towards years due to changes in the Government's policies.

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a) Expenditures on implementing the autonomy (for regulatory authorities) or recurrent expenditures (for public service providers):

- Payments made to individuals performing tasks, providing services and collecting fees: salary, allowances and compulsory salary-based contributions (except for salaries of officials and public employees whose salaries are paid using funding derived from state budget in accordance with applicable regulations).

- Expenditures on activities in service of performance of tasks, service provision and fee collection such as: office stationeries, materials, means of communication, electricity, water, and allowances for business trips in compliance with applicable standards and levels.

- Expenditures on current repair of assets, machinery and equipment directly serving the performance of tasks, service provision and fee collection.

- Expenditures on purchase of materials relating to the performance of tasks, service provision and fee collection.

- Other expenditures relating to the performance of tasks, service provision and fee collection.

b) Expenditures not for implementing the autonomy (for regulatory authorities) or non-recurrent expenditures (for public service providers):

- Expenditures on acquisition and major repair of assets, machinery and equipment serving the performance of tasks, service provision and fee collection.

- Other non-recurrent expenditures relating to the performance of tasks, service provision and fee collection.^[10]

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4^[12]. Regarding amounts of fees retained by collectors to cover their expenses as prescribed in Clause 2 of this Article:  regulatory authorities shall comply with the Government’s Decree No. 130/2005/ND-CP, Decree No. 117/2013/ND-CP, and other Government’s Decrees on management and use of state budget for performing national defense, security and external relation tasks; public service providers shall comply with the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021 prescribing financial autonomy of public service providers.

5^[13]. Collectors (including regulatory authorities and public service providers) shall make annual statements of their revenues and expenses as prescribed. After the collector has made annual statement of revenues and expenses as prescribed, the amount of fees which has been retained but unused in the year shall be carried forwards to the following year for covering the collector’s expenses as prescribed. Upon the end of 02 years of fee carryforward, the  collector shall be required to report the unused amount of fees to their supervisory Ministry for reporting the Ministry of Finance of Vietnam (in respect of fees under the jurisdiction of the Ministry of Finance of Vietnam, the Government or Standing Committee of National Assembly), or to supervisory provincial Department (in respect of fees under the jurisdiction of a People's Council of province or central-affiliated city (hereinafter referred to as "provincial People's Council”)) for reporting the relevant provincial People’s Committee that shall take charge of transfer such fees to state budget or request competent authorities to decide another appropriate percentage of fees to be retained.

Chapter III

IMPLEMENTATION

Article 6. Implementation organization

Ministries, ministerial agencies, Governmental agencies, People’s Committees of provinces and central-affiliated cities, and collectors shall discharge their responsibilities as defined in the Law on fees and charges. In addition, they must comply with the following regulations:

1. Responsibilities of collectors:

a) Prepare and submit schemes for collection of fees and charges to sector regulatory ministries (for types of fees and charges under the competence of Ministry of Finance) or sector regulatory departments (for types of fees and charges under the competence of provincial-level people’s councils). In case a type of fees and charges is jointly collected by several collectors without a specific document issued to each collector, schemes for collection of fees and charges shall be undertaken by sector regulatory ministries (for types of fees and charges under the competence of Ministry of Finance) as regulated in Clause 3 of this Article or sector regulatory departments as instructed by provincial-level people’s committees (for types of fees and charges under the competence of provincial-level people’s councils).

b) A scheme for collection of fees shall consist of: Methods of service provision and fee collection; estimated collection rate and grounds thereof; payers; exemption and reduction of fees; estimates for collected fees and expenditures; percentage of fees retained; evaluation of payers’ capacity; efficiency of fee collection.

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2. Provincial-level people’s committees instruct the establishment and appraisal of schemes for collection of fees and charges under the competence of provincial-level people’s councils.

3^[14]. Ministries, ministerial agencies, Governmental agencies, People’s Supreme Court and People’s Supreme Procuracy shall:

a) Receive and appraise requests of fee/charge collectors in their management sectors/ fields, and then request the Government (in respect of fees/charges under the jurisdiction of the Government or the Standing Committee of National Assembly) or send official documents requesting the Ministry of Finance of Vietnam to formulate and submit documents prescribing fees and charges included in the list of fees and charges enclosed with the Law on fees and charges, collection, transfer, exemption, reduction, management and use thereof to a competent authority for promulgation (or promulgate such documents within its jurisdiction).

b) Regarding a type of fees/charges which is jointly collected by several collectors or local-government authorities (without a specific document issued to each collector): assign competent authorities to formulate, appraise and submit schemes to the Government (in respect of fees/charges under the jurisdiction of the Government or the Standing Committee of National Assembly) or send official documents requesting the Ministry of Finance of Vietnam to formulate and submit documents prescribing fees and charges included in the list of fees and charges enclosed with the Law on fees and charges, collection, transfer, exemption, reduction, management and use thereof to a competent authority for promulgation (or promulgate such documents within its jurisdiction).

c) In case of changes or removal of fees and charges included in the list of fees and charges enclosed with the Law on fees and charges: play the leading role and cooperate with relevant Ministries and regulatory authorities in formulating and submitting schemes thereon to the Ministry of Finance of Vietnam that takes charge of reporting the Government for requesting the Standing Committee of National Assembly to consider and make decision.

4. Collection of fees and charges in the List of fees and charges enclosed with the Law on fees and charges requires documents on collection rates.

Article 7^[15]. (abrogated)

Article 8. Effect^[16]

1. This Decree comes into force from January 01, 2017.

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a) The Government’s Decree No. 57/2002/ND-CP dated June 03, 2002 detailing the implementation of the Ordinance on fees and charges; the Government’s Decree No. 24/2006/ND-CP dated March 06, 2006 providing for amendments and supplements to a number of articles of Decree No. 57/2002/ND-CP dated June 03, 2002; the Government’s Decree No. 115/2011/ND-CP dated December 14, 2011 providing for amendments to Point 2, Section IV Part B of the list of detailed fees and charges enclosed to Decree No. 24/2006/ND-CP dated March 06, 2006.

b) Articles 46, 47, 48 and other contents related to fees for civil judgment enforcement in the Government’s Decree No. 62/2015/ND-CP dated July 18, 2015 detailing and guiding the implementation of the Law on civil judgment enforcement.

c) Regulations on fees for imposition of penalties for violations against the law on competition and charges for verification of applications for exemption provided for in Articles 51, 52, 53, 54, 55, 56 and 57 of the Government’s Decree No. 116/2005/ND-CP dated September 15, 2005 detailing the implementation of a number of articles of the Law on competition.

3. Contents relating to fees and charges in the Order No. 24/2007/CT-TTg dated November 01, 2007 by Prime Minister reorganizing the implementation of regulations of the law on fees and charges, and policies on mobilization and use of people’s contributions shall be annulled.

4. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces and central-affiliated cities shall implement this Decree./.

CERTIFIED BY

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan

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[1] This is consolidated document of the following 02 Decrees:

- The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 01, 2017;

- The Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

This document supersedes none of 02 Decrees mentioned above.

[2] The Decree No. 82/2023/ND-CP is promulgated pursuant to:

The Law on Government Organization dated June 19, 2015; the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019; 

The Law on Fees and Charges dated November 25, 2015;

The Law on State Budget dated June 25, 2015;

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At the request of the Minister of Finance of Vietnam;

[3] This Article is amended according to Clause 1 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[4] Heading of Article 3 is amended according to Clause 2 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[5] This clause is amended according to Clause 2 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[6] This clause is amended according to Clause 2 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[7] This clause is amended according to Clause 2 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[8] This clause is amended according to Clause 3 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[9] This clause is amended according to Clause 3 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[10] This clause is amended according to Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

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[12] This clause is amended according to Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[13] This clause is amended according to Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[14] This clause is amended according to Clause 5 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[15] This Article is abrogated according to Article 2 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges, which comes into force from January 12, 2024.

[16] The effect of the Decree No. 82/2023/ND-CP is as follows:

Article 3. Effect

1. This Decree comes into force from January 12, 2024.

2. In case any legislative documents referred to in this Decree are amended, supplemented or superseded, the new ones shall apply.

3. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces or central-affiliated cities are responsible for the implementation of this Decree.