Circular No. 14/2004/TT-BTC dated March 8, 2004 of the Ministry of Finance prescribing the regime of collection, remittance and use management of fee for granting of quality and technical safety certificates for communications and transport machinery, equipment and means

CIRCULAR

PRESCRIBING THE REGIME OF COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEES FOR GRANTING OF QUALITY AND TECHNICAL SAFETY CERTIFICATES FOR COMMUNICATIONS AND TRANSPORT MACHINERY, EQUIPMENT AND MEANS

Pursuant to the August 28, 2001 Ordinance on Charges and Fees and the Government's Decree No. 57/2002/ND-CP dated June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees; after obtaining the opinion of the Ministry of Communications and Transport,
The Ministry of Finance hereby prescribes the regime of collection, remittance and use management of fees for granting of quality and technical safety certificates for communications and transport machinery, equipment and means as follows:

I. FEE PAYERS AND RATES

1. Organizations and individuals, when being granted by the Registry offices of the Ministry of Communications and Transport or provincial/municipal Services of Communications and Transport the certificates of technical expertise and quality of equipment and means of land road, railway, marine, inland waterway communications and transport, drilling platform, floating means and communications and transport safety equipment under the provisions of law, must pay fees under the provisions of this Circular.

Where the international treaties which the Socialist Republic of Vietnam has signed or acceded to contain different provisions, such provisions shall apply.

2. The rates of fee for granting of quality and technical safety certificates for communications and transport machinery, equipment and means are prescribed in the appendix to this Circular.

- For the case of re-granting of certificates, the fee shall be collected at the rate equal to 50% of the corresponding fee rate prescribed in the above-mentioned appendix.

- For the case of granting of temporary certificates, the fee shall be collected at the rate equal to 70% of the fee rate for granting of official certificates.

3. The fee for granting of quality and technical safety certificates for communications and transport machinery, equipment and means shall be collected in Vietnam Dong. Where foreign organizations and individuals wish to pay the fee in foreign currencies, the fee shall be collected in US dollars at the average exchange rate on the inter-bank foreign currency market, announced by Vietnam State Bank at the time of fee collection.

II. ORGANIZATION OF FEE COLLECTION, REMITTANCE AND USE MANAGEMENT

1. The Registry offices of the Ministry of Communications and Transport or provincial/municipal Services of Communications and Transport shall collect the fee for granting of quality and technical safety certificates for machinery, equipment and means of land road, railway, marine, inland waterway communications and transport; drilling platforms; floating means and communications and transport safety equipment (called the collecting agencies for short) shall have to register, declare and remit the fee into the State budget according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance, guiding the implementation of law provisions on charges and fees.

2. The fee-collecting agencies are entitled to retain 35% of the total collected fee amounts before remitting them into the State budget for spending on fee collection as follows:

a) The collecting agencies of the provincial/municipal Services of Communications and Transport or Services of Communications and Public Works (other than public-utility enterprises) may use the deducted fee amounts for spending on fee collection according to the following specific contents:

- Spending on printing of dossiers, papers and books of expertise certification;

- Expenses in direct service of fee collection such as stationery, office supplies, telephone, electricity, water, official duty allowances according to current criteria and norms;

- Spending on procurement of supplies, raw materials and other expenses directly related to fee collection.

b) The collecting agencies being public-utility enterprises as decided by competent State bodies shall use deducted fee amounts under the guidance at Point 2, Part A, Section III of Joint Circular No. 56/2000/TTLT-BTC-BGTVT dated June 14, 2000 of the Ministry of Finance and the Ministry of Communications and Transport guiding the financial management regime applicable to State enterprises engaged in public-utility activities in the registry sector.

3. The remainder (65%) of the total amount of actually collected fees, which is left after subtracting the fee amounts deducted according to the percentage prescribed at Point 2 above, must be remitted by the collecting agencies into the State budget (chapter, category, corresponding item, section 047, sub-section 56 of the current State budget contents).

4. The fee settlement shall be made simultaneously with the settlement of the State budget. Annually, the fee-collecting agencies shall settle the use of fee collection receipts, the collected fee amounts, the fee amounts left for units, the amounts already remitted and the amounts to be remitted with the tax offices; settle the use of the retained fee amounts with the finance offices of the same level strictly according to regulations.

III. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes implementation effect 15 days after its publication in the Official Gazette and replaces Decision No. 27/2000/QD-BTC of the Ministry of Finance dated February 24, 2000 promulgating the rates of fee for granting of technical and quality expertise certificates for communications and transport equipment and means.

2. Organizations and individuals liable to pay the fee, the agencies collecting the fee for granting of quality and technical safety certificates for machinery, equipment and means of road, railway, marine, inland waterway communications and transport, drilling platforms, floating means and/or communications and transport safety equipment and the concerned agencies shall have to strictly observe the provisions in this Circular.

If meeting with any problems in the course of implementation, the agencies, organizations or individuals are requested to promptly report them to the Ministry of Finance for study and additional guidance.

TABLE OF FEE RATES FOR GRANTING OF QUALITY AND TECHNICAL SAFETY CERTIFICATES FOR COMMUNICATIONS AND TRANSPORT MACHINERY, EQUIPMENT AND MEANS

(Promulgated together with Circular No. 14/2004/TT-BTC dated March 8, 2004 of the Ministry of Finance)