Circular No. 166/2010/TT-BTC dated October 27, 2010 of the Ministry of Finance guiding the rates and the collection, remittance, management and use of charges for evaluation of conditions for scientific and technological activities and fees for grant of licenses for establishment of Vietnam-based representative offices and branches of foreign science and technology organizations

CIRCULAR

GUIDING THE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR EVALUATION OF CONDITIONS FOR SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES AND FEES FOR GRANT OF LICENSES FOR ESTABLISHMENT OF VIETNAM-BASED REPRESENTATIVE OFFICES AND BRANCHES OF FOREIGN SCIENCE AND TECHNOLOGY ORGANIZATIONS

THE MINISTRY OF FINANCE

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

Pursuant to the Government s Decree No. 80/ 2010/ND-CP of July 14, 2010, on foreign cooperation and investment in science and technology;

Pursuant to the Government s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

After receiving the Science and Technology Ministry s opinions in Official Letter No. 2353/BKHCN-VPDK of September 27, 2010, the Ministry of Finance provides for the collection, remittance, management and use of charges for evaluation of conditions for scientific and technological activities and fees for grant of licenses for establishment of Vietnam-based representative offices and branches of foreign science and technology organizations as follows:

Article 1.Charge and fee payers

Foreign science and technology organizations that register to establish their representative offices or branches in Vietnam under the Government s Decree No. 80/2010/ND-CP of July 14, 2010, on foreign cooperation and investment in science and technology, when having their conditions for scientific and technological activities evaluated and being granted by competent agencies licenses for establishment of representative offices or branches shall pay a charge for evaluation of conditions for scientific and technological activities and a fee for grant of licenses for establishment of representative offices or branches.

Article 2.Charge and fee rates

The charge rates for evaluation of conditions for scientific and technological activities and fees for grant of licenses for establishment of representative offices and branches are specified as follows:

Article 3.Charge and fee collection, remittance, management and use

1. The agency collecting charges and fees for the grant, re-grant, renewal, modification or extension of licenses for the establishment of Vietnam-based representative offices or branches of foreign science and technology organizations is the Ministry of Science and Technology. The charge- and fee-collecting agency shall register, declare and remit the collected charge and fee amounts into the state budget under the Finance Ministry s Circular No. 63/2002/TT-BTC of July 24.2002, guiding the implementation of the law on charges and fees, and Circular No. 45/2006/ TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002.

2. The charge- and fee-collecting agency may retain 85% of the total actually collected charge and fee amount to cover charge and fee collection expenses before remitting the remainder into the stale budget, according to the following spending items:

a/ Payments to individuals personally engaged in the evaluation and charge and fee collection, including salaries, wages, salary-based allowances and contributions (except salaries for cadres and civil servants salaried by the state budget under regulations).

b/ Expenses for the evaluation work, including expense for inspection and evaluation before granting licenses; remuneration for experts to conduct inspection and evaluation, give remarks and assess reports on evaluation results; and expense for meetings of expert groups and evaluation councils.

c/ Expenses directly for the evaluation and charge and fee collection, such as stationery, office supplies, communication, and work-trip allowances according to current criteria and norms.

d/ Other expenses directly related to the evaluation and charge and fee collection.

e/ Expense for commendation and welfare benefits for officials and employees personally engaged in the evaluation and charge and fee collection at an average annual per-capita level not exceeding 3 months actually paid salary if the revenue in a year is higher than that in the previous year, or 2 months actually paid salary if the revenue in a year is lower than or equal to that in the previous year, after paying all the expenses specified at Points a, b, c and d of this Clause.

3. After making deductions at the level prescribed in Clause 2 above, the remainder (15%) of the total collected charge and fee amount must be remitted into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

Article 4.Organization of implementation

1. This Circular takes effect on December 12, 2010.

2. Other matters related to the collection, remittance, management and use of charges and fees and publicity of the charge and fee collection regime which are not guided in this Circular comply with the Finance Ministry s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding a number of articles of the Tax Administration Law and the Government s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Tax Administration Law; and Circular No. 157/2009/TT-BTC of August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC of June 14, 2007.

3. Any problems arising in the process of implementation should be promptly reported to the Ministry of Finance for consideration and guidance.-