Circular 199/2016/TT-BTC prescribing the fee rates for granting of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety

CIRCULAR

Prescribing the rates, collection, remittance, management of fees for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety

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

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, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013, 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 of fees for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety.

Article 1. Scope of regulation and subjects of application

1. This Circular provides the rates, collection, remittance, management of fees for grant of quality and technical safety assurance certificates for transport machinery, equipment, means by road, rail, sea, inland waterway; means and equipment for oil and gas exploration, extraction and transportation at sea (hereinafter referred to as marine works) with strict requirements on safety.

2. This Circular applies to fee payers; fee collectors; other organizations and individuals involved in the collection and remittance of fees.

Article 2. Fee payers and fee-collecting organizations

1. Fee payers: An organization or individual, that is granted a quality and technical safety assurance certificate for transport machinery, equipment, or mean by road, rail, sea, inland waterway and marine works with strict requirements on safety, must pay fees as prescribed in this Circular.

2. Fee-collecting organizations including: The Vietnam Register (including its affiliated registration units) and the registration units that are assigned to granting quality and technical safety assurance certificates for transport machinery, equipment, means by road, rail, sea, inland waterway and marine works with strict requirements on safety.

Article 3. Fee rates

The fee rates for granting certificates shall be specified in the Fee Tariff attached to this Circular.

Article 4. Fee declaration, collection and remittance

1. The fee-collecting organizations shall declare and pay the collected fees on a monthly basis and conduct annual settlement according to Clause 3 Article 19 and Clause 2 Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance on some 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 dated July 22, 2013; the fee-collecting organizations shall remit 100% of total amount of the collected fees into the state budget according to the corresponding chapters, items and sub-items of the current State Budget Index.

2. Expenses for granting certificates and collection of the fee shall be implemented as follows:

a) The Vietnam Register (including its affiliated registration units): The State Budget shall issue expenses related to the grant of certificates according to the approved annual estimate; the rate granted to registration units shall be up to 20% of the collected fee amount. The Vietnam Register shall make estimates of revenues and expenditures and send them to the Ministry of Transport for consideration and synthesis in the Ministry of Transport's budget estimates and send them to the Ministry of Finance for submission to competent authorities according to regulations.

b) Registration units that are not affiliated to the Vietnam Register in localities:

- Affiliated units of the Department of Transport: The State Budget shall issue expenses related to the grant of certificates according to the approved annual estimate; the rate granted to registration units shall be up to 20% of the collected fee amount.

- Registration units under to the joint-stock companies, private companies, and limited liability companies: Based on the number of certificates granted in the previous year (the year of making the estimate), the registration units shall estimate the number of certifications, expenses related to the granting of certificates, and the collected fee amount; send them to the Department of Transport to summarize and submit to competent authorities for approval; the spending of units shall up to 20% of the fee amount collected.

c) Expenses related to the granting certificates include: Spending on printing of dossiers, papers, and books of expertise certification; Expenses in direct service of fee collection such as stationery, office supplies, telephone, and other expenses directly related to fee collection.

d) The Vietnam Register shall be responsible for providing data on the number of certificates issued and fees collected in the year by motor vehicle registration units at the request of agencies and units in charge of inspection and finalization of funds for the granting of certificates and collection of fees.

Article 5. Organization and implementation provisions

1. This Circular takes effect on January 01, 2017 and replaces the Minister of Finance’s Circular No. 102/2008/TT-BTC dated November 11, 2008, prescribing the regime of collection, remittance and use management of fee for grant of quality and technical safety assurance certificates for transport machinery, equipment and means.

2. Other contents related to the collection, remittance, manage, receipts, disclosure of collection regime of fees that are not specified in this Circular shall comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance on some 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 dated July 22, 2013; the Minister of Finance’s Circular No. 153/2012/TT-BTC dated September 17, 2012, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget and amending, supplementing or replacing documents (if any).

3. 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 

TARIFF OF CHARGE AND FEE

(Issued together with the Circular No. 199/2016/TT-BTC dated November 08, 2016 of the Minister of Finance)