Thông tư 45/2006/TT-BTC của Bộ Tài chính về việc sửa đổi, bổ sung Thông tư số 63/2002/TT-BTC ngày 24/7/2002 của Bộ Tài chính hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí

CIRCULAR

AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR No. 63/2002/TT-BTC OF JULY 24, 2002, GUIDING THE IMPLEMENTATION OF LEGAL PROVISIONS ON CHARGES AND FEES

Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001, on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees and the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;

The Ministry of Finance amends and supplements its Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees as follows:

1. To amend and supplement Clause 1, Section I of Circular No. 63/2002/TT-BTC as follows:

“1. This Circular applies to the collection, remittance, management and use of charges and fees on the detailed list of charges and fees issued together with the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees (referred to as Decree No. 24/2006/ND-CP for short), which are carried out by state agencies, economic organizations, people’s armed forces units, non-business units, organizations authorized by the State, other organizations and individuals (collectively referred to as organizations and individuals).”

2. To amend and supplement Clause 2, Section I of Circular No. 63/2002/TT-BTC as follows:

“2. This Circular does not apply to the following charges:

a/ Insurance premiums of all kinds: social insurance, health insurance and other insurance premiums like deposit insurance, life insurance, non-life insurance and re-insurance premiums;

b/ Membership fees of political organizations, socio-political organizations, social organizations, socio-professional organizations and clubs like Party membership fee, trade union fee, Ho Chi Minh Communist Youth Union fee, membership fees of the Vietnam Youth Union, the Vietnam Women’s Union, the Vietnam War Veterans’ Association, the Vietnam Peasants’ Association, the Vietnam Council of Union of Cooperatives, and clubs; yearly and monthly dues of domestic and foreign organizations such as the United Nations organizations, the International Article Code Organization, the International Civil Aviation Organization (ICAO), the International Maritime Organization (IMO), regional and sub-regional international organizations, professional associations…;

c/ Amounts which are called charges but actually are service rates already specified in other legal documents such as freights, post and telecommunications charges, cash payment and remittance charges of credit institutions, electricity transmission charges, electricity distribution charges, power system regulation charges…”      

3. To amend and supplement Point c, Clause 1, Section II of Circular No. 63/2002/TT-BTC as follows:

“c/ The competence to prescribe each particular charge is stated in the detailed list of charges and fees issued together with Decree No. 24/2006/ND-CP.”

4. To amend and supplement Clause 2, Section II of Circular No. 63/2002/TT-BTC as follows:

“2. Regarding fees:

a/ The competence to prescribe the rates and the regime of collection, remittance, management and use of fees is decentralized as follows:

- The Government shall prescribe a number of important fees with big amounts and of international legal significance;

- Provincial-level People’s Councils shall prescribe a number of fees associated with the performance of the state administrative management by local authorities to ensure the implementation of socio-economic development policies in accordance with local characteristics and practical conditions.

- The Ministry of Finance shall prescribe the remaining fees for uniform nationwide application .

The competence to prescribe each particular fee is stated in the detailed list of charges and fees issued together with Decree No. 24/2006/ND-CP.

b/ When it is necessary to amend or supplement the list of fees, fee rates or the regime of fee collection, remittance, management and use, organizations and individuals shall send their written proposals to:

- The Ministry of Finance either for submission to the Government for consideration and decision (for cases falling under the Government’s competence as prescribed in Article 9 of the Ordinance on Charges and Fees) or for appropriate study and revision in a timely manner (for cases falling under the settling competence of the Ministry of Finance).  

- Provincial-level People’s Committees for submission to provincial-level People’s Councils for consideration and decision, for cases falling under the deciding competence of the provincial-level People’s Councils.”

5. To add Clause 4 to Section II of Circular No. 63/2002/TT-BTC as follows:

“4. When a treaty to which Vietnam is a contracting party provides charges and fees not yet named on the detailed list of charges and fees issued together with Decree No. 24/2006/ND-CP, organizations and individuals permitted to collect these charges and fees shall send a report to the Ministry of Finance for the latter to prescribe the rates and the regime of management and use of those charges and fees in compliance with that treaty.”

6. To amend and supplement Clause 2, Part A, Section III of Circular No. 63/2002/TT-BTC as follows:

“2. Expenses for the performance of jobs, provision of services and collection of charges and for the determination of charge rates include:

a/ Expenses for construction, procurement, regular maintenance and repair of machines, equipment, working facilities, etc., or for renting of properties directly used in the performance of jobs, provision of services and collection of charges. These expenses shall be distributed according to the extent of wear of those properties;

b/ Expenses for supplies, raw materials, materials and fuels used in the process of performing jobs, providing services and collecting charges;

c/ Salaries, remuneration, salary allowances, and salary- or wage-based contributions (health insurance premiums, social insurance premiums and trade union fees) payable to individuals directly involved in the performance of jobs, provision of services and collection of charges;

d/ Other expenses directly related to the performance of jobs, provision of services and collection of charges such as expenses for stationery, office supplies, communication, electricity, water and working-trip allowances according to current criteria and norms.”

7. To amend and supplement Part B, Section III of Circular No. 63/2002/TT-BTC as follows:

“B. Fee rates

1. Fee rates are pre-determined in certain amounts of money for each state management job for which a fee is collected, not for the purpose of covering fee collection expenses. 

2. Based on the provisions of Point 1 above, organizations permitted to collect fees shall set the fee rates and send them together with the written requests for fee collection to:

a/ The Ministry of Finance either for submission to the Government for consideration and promulgation (for fees falling under the prescribing competence of the Government) or for study and promulgation (for fees falling under the competence of the Ministry of Finance).

b/ Provincial-level People’s Committees for submission to provincial-level People’s Councils for consideration and decision.

3. The rates of registration fee shall comply with the Government’s current regulations on registration fees and guiding documents.”

8. To amend and supplement Clause 4, Part C, Section III of Circular No. 63/2002/TT-BTC as follows:

“4. The charge and fee amounts retained by collecting organizations to cover expenses for the performance of jobs, provision of services and collection of charges and fees are spent on the following:

a/ Salaries, remunerations, salary allowances, salary- or wage-based contributions (health insurance premiums, social insurance premiums and trade union fees), payable to laborers directly involved in the performance of jobs, provision of services or collection of charges and fees, except for cadres and civil servants who are salaried by the state budget according to the prescribed regime;

b/ Expenses in direct service of the performance of jobs, provision of services or collection and charges and fees such as those for stationery, office supplies, communication, electricity, water, working-trip allowances (travel and accommodation expenses) according to current criteria and norms;

c/ Expenses for regular repair and overhaul of assets, machines and equipment directly used for the performance of jobs, provision of services and collection of charges and fees; depreciation of fixed assets used in the charge and fee collection. When such a fixed asset is also used for other state management tasks or production and business activities, these expenses may be distributed according to the proportion of the time of using the fixed asset for each activity to the total time of using that fixed asset or to the proportion of the proceeds from the charge and fee collection to the total turnover of the charge and fee collection and other production and business activities. The level of depreciation of fixed assets shall comply with the provisions of the Finance Minister’s Decision No. 206/2003/QD-BTC of December 12, 2003, promulgating the Regulation on management, use and depreciation of fixed assets;

d/ Procurement of supplies, materials and other expenses directly related to the performance of jobs, provision of services and collection of charges and fees;

e/ Contributions into the reward and welfare funds for cadres and employees in the collecting units who are directly involved in the performance of jobs, provision of services and collection of charges and fees, which must not exceed three months’ actually paid salary per person per year if the current year’s collected amount is higher than that of the preceding year or two months’ actually paid salary if the current year’s collected amount is lower than or equal to that of the preceding year, after all expenses defined at Items a, b, c and d of this Point are ensured.

To facilitate spending control according to current regulations and under the guidance of this Circular, charge- and fee-collecting organizations shall make annual revenue and expenditure estimates and send them to their superior agency, the finance agency and the tax agency of the same level (collecting organizations which are People’s Committees at all levels shall send these estimates to the superior finance and tax agencies) and the state treasuries where they open accounts for custody of collected charge and fee amounts. Annually, they must make revenue and expenditure finalization according to actually collected and spent amounts. After the finalization is made in accordance with the prescribed regime, any collected charge and fee amounts not yet spent in the year may be carried forward to the subsequent year for continued spending according to the prescribed regime.”

9. To amend and supplement Clause 5, Part C, Section III of Circular No. 63/2002/TT-BTC as follows:

“5. In order to raise the quality and efficiency of the charge and fee collection and to increase their laborers’ incomes, charge- and fee-collecting units which are state agencies implementing the regime of autonomy and accountability for their payrolls and administrative management funds or which are non-business units implementing the regime of autonomy and accountability for their task performance, organizational apparatus, payrolls and finance applicable to public non-business units may use the charge and fee amounts retained according to the regimes prescribed for each type of charge and fee in accordance with the financial mechanisms applicable to their units (for example: payment of additional incomes to laborers, payment of rewards and welfare benefits, contribution to contingency funds for stabilization of incomes for laborers in the units), after paying all expenses for the performance of tasks, provision of services and collection of charges and fees defined at Points a, b, c and d, Clause 4, Part C, Section III of this Circular.” 

10. To amend and supplement Part E, Section III, of Circular No. 63/2002/TT-BTC as follows:

“E. Charge and fee exemption and reduction

The exemption from and reduction of charges or fees in a number of special cases shall comply with the provisions of Clause 6, Article 1 of Decree No. 24/2006/ND-CP and Clause 3 and Clause 4, Article 14 of Decree No. 57/2002/ND-CP. Specifically:

1. The exemption from or reduction of registration fees, court fees, school fees, hospital fees, irrigation charges, job recommendation charges and judgment enforcement charges in some specific cases shall comply with the specific regulations in the Government’s documents on each type of charge and fee and guiding documents;

2. To exempt civil status registration fees regarding marriage registration and child adoption registration for ethnic minority people in remote and deep-lying areas. To exempt civil status registration fees regarding birth registration for children of poor households. To exempt fees for the issuance of business registration certificates to equitized state enterprises. To exempt fees for the grant of import permits for a number of unregistered drugs which are imported for prevention of combat of epidemics, natural disasters and calamities, donated drugs, drugs used in national target health programs, drugs imported to meet medical treatment needs of hospitals in special cases, drugs for clinical tests, drugs for registration and display in exhibitions and trade fairs, and imported drug materials. To exempt fees for the grant of export permits for drugs;

3. To exempt bridge and road tolls for motorcycles, motorized two-wheelers and motorized three-wheelers running through tollbooths along national bridges and highways, regardless of whether these roads are invested with state budget capital, invested by the state with borrowed capital for which tolls are collected for capital retrieval, invested with joint-venture capital or invested for business purposes, and tollbooths which are transferred the right to collect road tolls for a given period of time. The exemption from and reduction of bridge and road tolls and ferry fares in other cases shall comply with the Finance Ministry’s separate guiding documents of bridge and road tolls and ferry fares;

4. For a number of cases where charge and fee exemption and reduction are extremely necessary due to socio-economic development requirements and the practical situation and characteristics of each period, organizations and individuals shall send written requests to the Ministry of Finance for submission to the Prime Minister for consideration and decision;

5. Cases entitled to charge and fee exemption and reduction defined at this Point must be publicized and posted up at charge and fee collection places.”

11. This Circular takes effect 15 days after its publication in “CONG BAO.”

Any problems arising in the course of implementation should be reported to the Ministry of Finance for timely settlement.