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GOVERNMENT
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SOCIALIST REPUBLIC
OF VIETNAM
Independence – Freedom – Happiness
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No.: 120/2016/ND-CP
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Hanoi, August 23,
2016
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DECREE
DETAILING
AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON FEES AND CHARGES
Pursuant to the Law on Organization of the
Government 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 Minister of Finance;
The Government promulgates a Decree to detail
and guide the implementation of a number of articles of
the Law on fees and charges.
Chapter I
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Article 1. Scope
This Decree provides for the declaration,
collection and payment of fees and charges; the management and use of fees;
final settlement of fees and charges; responsibilities of state agencies and
organizations for collection, payment, 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.
Chapter II
DECLARATION,
COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES
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1. Payers shall carry out the declaration and payment of fees and charges on a monthly, quarterly and
annual basis or when they arise. Based on the nature and features of
each type of fees and charges, competent state agencies referred to in Clause 2
Article 4 of the Law on fees and charges shall set down specific periods for
declaration and payment of fees and charges.
2. Collectors shall carry out the
declaration and transfer of collected fees and charges in accordance with the
following regulations:
a) Collectors shall transfer the
entire collected fees and charges to the state budget. Collectors shall carry out the declaration and transfer of collected
fees and charges on a monthly basis, and make final settlement of fees
on an annual basis in accordance with regulations of the law on tax management.
b) Collectors must transfer collected amount of
fees to the Accounts for fees paid to state budget, which are opened at the
State Treasuries, on a daily, weekly or monthly basis. Based on the amount of
collected fees and the distance from the collection place to the State
Treasury, the competent state agencies referred to in Clause 2 Article 4 of the
Law on fees and charges shall set down specific daily, weekly or monthly
periods in order that collectors transfer collected fees during the period to
accounts for fees paid to state budget.
Collectors shall carry out the declaration on
collected fees on a monthly basis and make final settlement on annual basis in
accordance with regulations of the law on tax management, and transfer payable
fees to state budget after deducting the amount being left for collectors.
c) Collectors of fees for use of roads and overseas
Vietnamese representative missions shall carry out the declaration, collection
and transfer of fees and charges as regulated by Ministry of Finance.
3. Collectors shall prepare
and issue receipts of fees and charges as regulated by Ministry of Finance.
4. Currencies:
a) With regard to fees and charges paid in Vietnam,
the currency shall be VND, except for cases where fees and charges may be paid
in freely convertible currencies as regulated by laws. In case freely
convertible currencies are applied, fees and charges may be paid in foreign
currency or VND on the basis of converting from foreign currency to VND
according to the following exchange rate:
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- 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. Fees from public services provided
by state agencies shall be paid to state budget, except for cases where expenses for activities of
provision of such public services are deducted from the sum of collected
fees according to the percentage referred to in Article 5 herein; the remaining
amount (if any) shall be paid to state budget.
State agencies that are eligible to retain a
predetermined amount of collected fees for maintaining their activities:
a) Agencies implementing financial policies as
referred to by the Government or Prime Minister with respect to the autonomy in
the use of employees on payroll and administrative
expenditures by state agencies.
b) Overseas Vietnamese representative missions.
c) Police or national defense forces that are
tasked with providing services and collecting fees to serve the
state management tasks in accordance with regulations of
the Law on fees and charges.
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3. A part or whole of fees collected
from services provided by service providers as assigned by competent
state agencies may be retained to pay off their activities of
service provision and fee collection according to the percentage referred to in
Article 5 herein; the remaining amount (if any) shall be paid to state budget,
except for cases where the Government’s regulations are applied. The
amount of fees left shall be considered as the collector’s revenue.
Article 5. Determination of
percentage of fees retained, and management and use of fees
1. The amount deducted or left
for collectors as referred to in Article 4 herein is determined as follows:
a) The amount deducted or left =
Sum of collected fees x Percentage of fees left.
b) The percentage of fees left is determined as
follows:
Percentage of fees
left (%)
=
Estimate for
necessary expenditures on service provision and fee collection of whole year
x 100
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Where:
- Estimate for necessary expenditures
on service provision and fee collection of whole year shall be made on the
basis of spending contents referred to in Clause 2 of this Article and
applicable policies, standards and levels of expenditure.
- Estimate of collected fees
of whole year shall be prepared by the collector on the basis of estimated fee
rates and the number of services provided during the year.
- In case the percentage of
fees left is adjusted, estimates for expenditures and collected fees must be
also prepared on the basis of data of expenditures and collected fees in
previous year.
- The percentage of fees left
shall not exceed 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 for expenditures and collected fees, and the percentage
of fees left 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
left for collectors. Competent state agencies may consider and decide a general
percentage of fees left to apply to types of fees which have similar nature.
Competent agencies shall adjust the percentage of
fees left in case the amount of fees left is not enough to pay off expenditures
for activities of a collector or unused and brought towards years due to change
in the Government's policies.
2. The amount of fees left for
collectors as referred to in Clause 1 and Clause 2 Article 4 herein shall be
used to pay off the following expenditures:
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- 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 who are paid by funding 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.
- Depreciation for fixed
assets to serve the performance of tasks, service provision and fee collection
by public service providers that themselves cover recurrent expenditures and
investment expenditures by using collected fees.
- Other expenditures
relating to the performance of tasks, service provision and fee collection.
b) Expenditures not for
implementing the autonomy (if the collector is a state agency) or
non-recurrent expenditures (if the collector is a public
service provider):
- Expenditures on major
purchases or repairs of assets, machinery and equipment used to perform tasks,
provide service and collect fees (except for public service
providers that themselves cover recurrent expenditures and investment
expenditures by using collected fees in accordance with the Law on fees
and charges).
- Other non-recurrent expenditures relating to the performance of tasks, service provision
and fee collection.
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4. With regards to the amount
of fees left for collectors to pay off expenditures mentioned in Clause 2 of
this Article, state agencies shall comply with the Government or
Prime Minister’s regulations on the autonomy in the use of
employees on payroll and administrative expenditures, and public service
providers shall abide by the Government’s regulations on
autonomy.
5. Annually, collectors must
make final settlement of collections and expenditures as regulated. After
making the final settlement, the unused amount of fees left during the year
shall be carried forwards to the following year for spending as regulated.
Chapter III
IMPLEMENTATION
Article 6. Implementation
Ministries,
ministerial-level agencies, affiliates of the Government,
people’s committees of central-affiliated cities or provinces, and
collectors shall discharge their responsibilities as referred to 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 left; 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. Responsibilities of Ministries, ministerial-level agencies and affiliates of the Government:
a) Receive requests of collectors in their managed
sectors/ fields; appraise and request Ministry of Finance to issue documents on
collection of fees and charges.
b) In case a type of fees and charges
is jointly collected by several collectors or local governments (without a specific document issued to each
collector), instruct in-charge units to prepare and
submit schemes for collection of fees and charges to
ministries for appraising and requesting Ministry of Finance to issue documents
on collection of fees and charges.
4. The 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. Transitional clause
1. Collectors shall carry out the
final settlement of collected fees and charges in
2016 in accordance with the Ordinance on fees and charges
and regulations of the law on tax management. After making the
final settlement, the unused amount of fees left during
the year shall be carried forwards to the following year for spending as
regulated up to January 01, 2018, and the entire remaining amount of
collected fees must be transferred to state budget.
2. The pricing mechanism of
fees and charges in the List of fees and charges enclosed with the Government’s
Decree No. 24/2006/ND-CP dated March 06, 2006 detailing
the implementation of the Ordinance on fees and charges shall be subject to the
laws on pricing.
Article 8. Effect
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2. As of the effective date of
this Decree, the following regulations shall be annulled.
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-level agencies, heads of affiliates of the Government and
Chairpersons of people’s committees of central-affiliated cities or
provinces shall be responsible for implementing this Decree./.
ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
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