Circular 19/2022/TT-BTC service charges for maintaining the system checking digital certificate validation status

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the service charges for maintaining the system checking digital certificate validation status

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

Pursuant to the Law on E-Transactions dated November 29, 2005;

Pursuant to the Law on States Budget dated June 25, 2015;

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

Pursuant to the Government’s Decree No. 130/2018/ND-CP dated September 27, 2018 on detailing the Law on E-Transactions regarding digital signatures and digital signature certification services;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of the service charges for maintaining the system checking digital certificate validation status.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, management and use of the service charges for maintaining the system checking digital certificate validation status.

2. This Circular applies to:

a) Organizations and enterprises permitted to provide digital signature authentication services (hereinafter collectively referred to as enterprises).

b) The National Electronic Authentication Centre under the Ministry of Information and Communications.

c) Other organizations and individuals related to the collection, remittance of the service charges for maintaining the system checking digital certificate validation status.

Article 2. Charge payers

The payers of service charges for maintaining the system checking digital certificate validation status are enterprises permitted to provide digital signature authentication services to organizations and individuals in accordance with law.

Article 3. Charge-collecting organizations

The National Electronic Authentication Centre is the organization collecting the service charges for maintaining the system checking digital certificate validation status specified in this Circular.

Article 4. Charge rates

1. The rates of service charges for maintaining the system checking digital certificate validation status: VND 3,000/month/01 digital certificate granted to a subscriber being an organization or enterprise (excluding individuals) by an enterprise providing digital signature authentication services.

2. The charging time specified in Clause 1 of this Article starts from the month the digital certificate issued to the subscriber takes effect to the month preceding month the subscription expires. In case the digital certificate is valid and expires in the same month, the charging time shall be one month.

Article 5. Charge declaration, remittance

1. For charge payers

By the 20^th of the first month of the next quarter at the latest, charge payers shall declare and remit the service charge for maintaining the system checking digital certificate validation status to charge-collecting organizations on a quarterly basis.

2. For charge-collecting organizations

a) By the 5^th of every month at the latest, charge-collecting organizations shall deposit the collected charge amount in the previous month to their account of charges pending remittance into the state budget that is opened in the State Treasury.

b) Charge-collecting organizations shall declare and remit the collected charge amounts on a monthly basis and finalize such amounts on an annual basis under the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 6. Charge management and use

Charge-collecting organizations shall be allowed to retain 85% of collected charges amounts to cover expenditure contents prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; and remit the remaining 15% into the state budget according to the corresponding chapters, sub-items of the current State Budget Index.

Article 7. Effect

1. This Circular takes effect on June 01, 2022.

2. This Circular annuls:

a) The Circular No. 305/2016/TT-BTC dated November 15, 2016 of the Minister of Finance, prescribing the rates, collection, remittance, management and use of the service charges for maintaining the system checking digital certificate validation status.

b) The Circular No. 17/2018/TT-BTC dated February 09, 2018 of the Minister of Finance, amending and supplementing a number of articles of the Circular No. 305/2016/TT-BTC dated November 15, 2016, prescribing the rates, collection, remittance, management and use of the service charges for maintaining the system checking digital certificate validation status.

3. Other contents relating to the collection, remittance, management, use, documents for charge collection and publicity of charge collection regimes that are not mentioned in this Circular must comply with the Law on Charges and Fees; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Decree No. 126/2020/ND-CP, the Government’s Decree No. 11/2020/ND-CP of January 20, 2020, on administrative procedures concerning State Treasury operations; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget; the Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents.

4. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

5. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai