Circular No 169/2016/TT-BTC dated October 26, 2016 of the Ministry of Finance on prescribing the rates and collection, remittance, management and use of charge for appraisal of technology transfer contracts

CIRCULAR

Prescribing the rates and collection, remittance, management and use of charge for appraisal of technology transfer contracts[1]

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

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

Pursuant to the November 29, 2006 Law on Technology Transfer;

Pursuant to the Government’s Decree No. 133/2008/ND-CP of December 31, 2008, detailing and guiding a number of articles of the Law on Technology Transfer; and Decree No. 120/2014/ND-CP of December 17, 2014, amending and supplementing a number of articles of Decree No. 133/2008/ND-CP of December 31, 2008;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance promulgates the Circular prescribing the rates and collection, remittance, management and use of charge for appraisal of technology transfer contracts.

Article 1.Scope of regulation and subjects of application

1. Scope of regulation

This Circular prescribes the rates and collection, remittance, management and use of charge for appraisal of technology transfer contracts.

2. Subjects of application

This Circular applies to domestic and foreign organizations and individuals requesting the appraisal of their technology transfer contracts; state agencies competent to appraise technology transfer contracts; and other organizations and individuals engaged in the collection and remittance of charge for appraisal of technology transfer contracts.

Article 2.Charge payers

Domestic and foreign organizations and individuals shall pay charge for appraisal of technology transfer contracts under this Circular, when submitting the dossiers of request for grant of certificates for registration of technology transfer contracts; certificates for registration of modification or supplementation of technology transfer contracts; or written approvals and licenses for transfer of technologies on the list of technologies which are restricted from transfer promulgated by the Government in Decree No. 133/2008/ND-CP of December 31, 2008, detailing and guiding a number of articles of the Law on Technology Transfer, and the Government’s Decree No. 120/2014/ND-CP of December 17, 2014, amending and supplementing a number of articles of the Government’s Decree No. 133/2008/ND-CP.

Article 3.Organization of charge collection

State agencies competent to appraise technology transfer contracts under the Government’s Decree No. 133/2008/ND-CP of December 31, 2008, detailing and guiding a number of articles of the Law on Technology Transfer shall organize the collection, declaration, remittance, management and use of charge for appraisal of technology transfer contracts under this Circular (below referred to as charge-collecting organizations).

Article 4.Charge rates

The rates of charge for appraisal of technology transfer contracts are specified as follows:

1. The charge rates for appraisal of technology transfer contracts for registration:

a/ For a technology transfer contract registered for the first time, the appraisal charge will be calculated at the rate of 0.1% (one-thousandth) of the total value of the contract, which, however, must neither exceed VND 10 (ten) million nor be lower than VND 5 (five) million;

b/ For a technology transfer contract registered for its modification or supplementation, the appraisal charge will be calculated at the rate of 0.1% (one-thousandth) of the total value of the modified or supplemented contract, which, however, must neither exceed VND 5 (five) million nor be lower than VND 3 (three) million;

2. The charge rates for appraisal of contracts on transfer of technologies on the list of technologies which are restricted from transfer and subject to two-step approval (preliminary licensing) and grant of a technology transfer license:

a/ The appraisal charge rate for consideration and approval of technology transfer (preliminary licensing) is VND 10 (ten) million;

b/ The charge rate for appraisal of technology transfer contracts for grant of a technology transfer license complies with Point a, Clause 1 of this Article.

Article 5.Charge declaration and remittance

1. By no later than the fifth day of every month, charge-collecting organizations shall deposit the whole charge amount collected in the previous month to an account of charge revenue awaiting remittance into the state budget, which is opened at the State Treasury.

2. Charge-collecting organizations shall declare collected fee amounts on a monthly basis, and make finalization on an annual basis under Clause 3, Article 19 and remit the collected charge amounts under Clause 2, Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

Article 6.Charge management and use

1. Charge-collecting organizations shall remit the whole collected charge amount into the state budget according to the current State Budget Index. Expenses for the appraisal and charge collection shall be covered by the state budget within the charge-collecting organizations’ annual estimates under the state budget’s expenditure regime and norms prescribed by law.

2. In case charge-collecting organizations pay their operating expenses at a pre-fixed level under the Government’s or the Prime Minister’s regulation on the mechanism of autonomy and accountability in the use of payrolls and administrative management funds of state agencies:

a/ A charge-collecting organization may retain 70% (seventy percent) of the total collected charge amount to cover expenses for the appraisal and charge collection under Clause 2, Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees. Such expenses include:

- Expenses for examination and appraisal of technologies under technology transfer contracts;

- Expenses for hiring experts to examine, appraise, give comments and evaluations and make appraisal result reports;

- Expenses for organizing meetings of the appraisal councils of technology transfer contracts.

b/ The remaining 30% (thirty percent) of the collected charge amount shall be remitted into the state budget according to the current State Budget Index by charge-collecting organizations.

Article 7.Organization of implementation

1. This Circular takes effect on January 1, 2017, and replaces the Minister of Finance’s Circular No. 200/2009/TT-BTC of October 15, 2009, prescribing the rates and collection, remittance, management and use of charges for appraisal of technology transfer contracts.

2. Other contents related to the charge collection and remittance which are not guided in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees, the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013; the Ministry of Finance’s Circulars on the printing, distribution, management and use of documents for the collection of charges and fees; and amending and supplementing documents (if any).

3. Charge payers and related agencies shall implement this Circular. Any problems arising in the course of implementation should be reported to the Ministry of Finance for consideration and guidance.-

For the Minister of Finance
Deputy Minister
VU THI MAI