Circular No. 21/2001/TT-BTC dated April 3, 2001 of the Ministry of Finance guiding the amendments to a number of points in the Finance Ministry’s Circular No. 54/1999/TT-BTC dated May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP on charges and fees belonging to the state budget

CIRCULAR

GUIDING THE AMENDMENTS TO A NUMBER OF POINTS IN THE FINANCE MINISTRY’S CIRCULAR No. 54/1999/TT-BTC OF MAY 10, 1999 GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 04/1999/ND-CP ON CHARGES AND FEES BELONGING TO THE STATE BUDGET

In furtherance of the Governments Decree No.04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget, the Finance Ministry issued on May 10, 1999 Circular No.54/1999/TT-BTC to guide the implementation thereof;

After a period of implementation, the Finance Ministry now gives the following guidance on the amendments and/or supplements to a number of points in above-said Circular No.54/1999/TT-BTC:

1. The last paragraph of Item b, Point 3, Section II of Circular No.54/1999/TT-BTC on the competence to promulgate regulations on charge and fee collection, payment and use is amended as follows: "The provincial Peoples Committees, after the issuance of resolutions on charge and fee collection by the provincial Peoples Councils, shall prescribe the collection levels and the management and use of sources of collected charges and fees in their respective localities..."

2. Item b, Point 5, Section III of Circular No.54/1999/TT-BTC on managing the use of charge and fee money is superseded by the following new one:

b/ Under Clause 2, Article 12 of Decree No.04/1999/ND-CP, the collected State budget charge and fee money must be fully reflected into the State budget. However, to suit the current financial management regimes and to create conditions for organizations to take initiative in performing their assigned tasks, the charge and fee-collecting organizations are entitled to retain part of the collected charge and fee amounts before remitting them into the State budget to cover the expenses for organizing the charge and fee collection. The amount left for each collecting organization shall be prescribed by the body competent to promulgate documents on the regime of collection, payment and use of each kind of charge or fee, but must not exceed 90% of the actually collected amount of such kind of charge or fee (except otherwise prescribed by the Government and the Finance Ministry).

The retained charge and/or fee amount shall be used for the following spending contents:

b1. For State enterprises and public-utility State enterprises that collect charges and/or fees, the charge and/or fee amounts retained according to the competent bodies regulations shall be accounted into their turnover. For public-utility enterprises, the management of their use shall comply with the provisions of the Finance Ministrys Circular No.06/TC-TCDN of February 24, 1997 guiding the implementation of the Governments Decree No.56/CP of October 2, 1996 on the financial management regime applicable to public-utility State enterprises and the Finance Ministrys Circulars prescribing financial management regimes applicable exclusively to peculiar branches (if any).

b2. For charge and/or fee-collecting organizations other than the charge and/or fee-collecting enterprises mentioned at Point b1 above, the distinction of expenses covered by the retained charge and/or fee amounts shall be as follows:

b2.1. In cases where such charge and/or fee-collecting organizations are allocated by the State budget regular funding for charge and/or fee collecting activities, the retained charge and/or fee amount shall be used to cover the following spending contents:

- Payment of remuneration to public servants and employees who take up the charge and/or fee collection as extra work beyond their assigned functions and tasks (including extra-hour pays);

- Payment of remuneration and allowances (if any) to laborers hired from outside (including experts, consultants and staff members not on the units’ payrolls). The heads of charge and/or fee-collecting units shall base themselves on the charge and fee-collecting capability and the characteristics and complexity of the collection work to decide appropriate spending levels;

- Expenses for repair of machinery and equipment in direct service of charge and/or fee collection work;

- Other expenses directly related to charge and/or fee collection;

- Deductions for setting up funds for rewarding officials and employees who are directly engaged in organizing the charge and/or fee collection. The annual per-head average level of deductions for setting up the reward fund shall not exceed 3 (three) months’ actually paid wage amount.

b.2.2. In cases where such charge and/or fee-collecting organizations are not allocated by the State budget regular funding for charge and fee collecting activities, the retained charge and/or fee amount shall be used to cover the following spending contents:

- Payment of wages and allowances according to the prescribed regimes;

- Payment of employees prescribed contributions, which the employers are liable to;

- Payment of toxicity and hazard allowance to laborers according to the prescribed regime;

- Payment of public service charges;

- Expenses for office supplies, information, propaganda and communications;

- Expenses for conferences, symposiums, professional trainings in service of the charge and/or fee collection;

- Working mission allowances;

- Expenses for regular repairs and overhauls of fixed assets;

- Expenses for printing (purchase) of declaration forms, permits and stamps of various kinds in service of charge and fee collection;

- Expenses for specialized professional operations in service of the charge and fee collection, such as dealing in chemicals, supplies, petrol and oil, etc.

- Expenses for labor protection devices and attires according to the prescribed regime applicable to the charge and/or fee collecting organizations, whose employees must be equipped with labor protection devices and attires.

- Expenses for procurement of working equipment, supplies and facilities in direct service of the charge and fee collection according to the estimates already approved by the competent bodies.

- Other regular expenditures in direct service of the charge and fee collection according to the prescribed regime.

- Deductions for setting up funds for rewarding officials and employees who are directly engaged in organizing the charge and/or fee collection. The annual per-head average level of deductions for setting up the reward fund shall not exceed 3 (three) months actually paid wage amount.

b2.3. In cases where the collection of a certain charge or fee entails expense(s) other than those specified above, such charge or fee-collecting organization shall request in writing the competent body to provide for particular expenses for such kind of charge or fee.

3. The last paragraph of the first em rule, Point 1, Section V of Circular No.54/1999/TT-BTC is amended as follows: "If the complaining organizations or individuals disagree with the complaint settling decisions issued by the charge and/or fee-collecting bodies and organizations, they may lodge their complaints to the bodies with higher complaint-settling competence or initiate lawsuits at court according to the provisions of law." At the same time, Paragraph e, Point 2, Section V of Circular No.54/1999/TT-BTC prescribing the complaint-settling competence of the superior bodies of the charge and/or fee-collecting bodies, is now annulled.

4. Paragraph a, Point 5, Section V of Circular No.54/1999/TT-BTC is amended as follows:

a/ Those charge and fee-collecting officials who, due to their irresponsibility or wrong handling, cause damage to charge and fee payers shall have to make compensations for such damage according to the provisions of law and, depending on the nature and seriousness of their violations, may be disciplined or examined for penal liability according to the provisions of law.

5. To promulgate together with this Circular new appendices 1 and 2 in replacement of those promulgated together with above-said Circular No.54/1999/TT-BTC of May 10, 1999 of the Finance Ministry.

This Circular takes effect 15 days after its signing. Other contents not mentioned in this Circular shall still comply with Circular No.54/1999/TT-BTC of May 10, 1999 of the Ministry of Finance guiding the implementation of the Governments Decree No.04/1999/ND-CP of January 30, 1999.

APPENDIX 1

LIST OF APPLICABLE CHARGES

(Promulgated together with the Finance Ministrys Circular No.21/2001/TT-BTC of April 3, 2001)

Ordinal List Bodies prescribing the collection and payment regime number

1 Petrol and oil charge The Government

2 Tolls for State-managed bridges (except - The Finance Ministry prescribes tolls for bridges for those built with investment by managed by the Central Government organizations and/or individuals for - Provincial People’s Committees prescribe tolls for commercial purposes) bridges managed by local administrations

3 Fares for State-managed ferries (except - The Finance Ministry prescribes fares for ferries for those operating for commercial managed by the Central Government purposes) - Provincial People’s Committees prescribe fares  for ferries managed by local administrations

4 Charges for use of State-managed land - The Finance Ministry prescribes charges for road  roads (except for those built with managed by the Central Government investment by organizations and/or - Provincial People’s Committees prescribe charges for individuals for commercial purposes) roads managed by local administrations

5 Charges for use of riverways, bridges - The Finance Ministry prescribes charges for riverways and river ports managed by the State managed by the Central Government
- Provincial People’s Committees prescribe charges for
riverways managed by local administrations

6 Charges for use of railway infrastructure The Finance Ministry

7 Maritime safety charges The Finance Ministry

8 Charges for flight over airspace and The Finance Ministry flight information regions (FIR)

9 Charges for use of public land, wharves, - The Finance Ministry prescribes charges for those yards and water surface managed by the assets managed by the Central Government State, including: - Provincial People’s Committees prescribe charges for
assets managed by local administrations

a/ Market charge

b/ Charge for use of wharves, yards managed by the State

c/ Charge for use of car-parking and  -keeping places of all kinds managed by the State

d/ Charge for use of public land

e/ Charge for use of water surface  managed by the State

10 Charges for ship tonnage, calling at The Finance Ministry seaports, coastal-river ports and river ports

11 Charge for use of radio frequencies The Finance Ministry

12 Charges for medical and forensic The Finance Ministry expertise, expertise of antiques,
documents and other expertise at request

13 Prophylactic medicine charge The Finance Ministry

14 Charges for epidemics prevention for The Finance Ministry human beings, animals and plants

15 Charges for environmental protection The Government

a/ Charge for public sanitation (except for charges for business sanitation services)

b/ Charge for waste water drainage (or treatment)

c/ Other environmental protection charges

16 Charge for environmental impact assessment The Finance Ministry

17 Charges for visiting scenic places, - The Finance Ministry prescribes charges for assets historical relics or cultural works managed by the Central Government managed by the State - Provincial People’s Committees prescribe charges for  assets managed by local administrations

18 Charges for exploitation and use of The Finance Ministry documents managed by the State

a/ Charge for use of State securities The Finance Ministry equipment system b/ Charge for reading petroleum The Government documents

c/ Charges for exploitation and use of The Finance Ministry other documents according to the provisions of law

19 Tuitions for State-run public schools The Government

20 Charges of State-run public hospitals The Government

APPENDIX 2

LIST OF APPLICABLE FEES
(Promulgated together with the Finance Ministrys Circular No.21/2001/TT-BTC of April 3, 2001)

Bodies prescribing the Ordinal List collection and payment number regime

1 Registration fees The Government

2 Practice licensing fees as prescribed by law (except for occupations for The Finance Ministry which practice licenses are not required by law), including:

a/ Fee for granting certificates of eligibility and qualifications for setting The Finance Ministry up of private medical or pharmaceutical establishments

b/ Fee for evaluation and granting of certificates of eligibility for The Finance Ministry commercial business as prescribed in Decree No.11/1999/ND-CP of March 3, 1999

c/ Fee for licensing the advertising practice and activities The Finance Ministry

d/ Fee for licensing the securities practice and activities The Finance Ministry

e/ Fee for licensing other practices, which, under the provisions of law, The Finance Ministry require licenses

3 Fee for granting of business registration certificates as prescribed by law The Finance Ministry

4 Fee for industrial property right protection The Finance Ministry

5 Land administration fee The Finance Ministry

6 Fee for registration and granting of certificates of the house ownership The Finance Ministry and land use rights as prescribed by law; fee for transfer of contract on renting State-managed houses

7 Fee for plant and animal protection and medical quarantine as prescribed The Finance Ministry by law

8 Port authority fee as prescribed by law (including sea ports and river ports) The Finance Ministry

9 Fee for registration and granting of number plates for motorbikes, The Finance Ministry automobiles, ships, trains, aircraft, boats and other means, which must be registered as prescribed by law

10 Fee for licensing the assembly of automobiles, ships, aircraft or trains as The Finance Ministry prescribed by law

11 Fee for car, ship and aircraft driving licenses and other licenses and The Finance Ministry certificates as prescribed by law

12 Fee for registration and granting of certificates of eligibility for operation The Finance Ministry on board ships, aircraft and other means as prescribed by law

13 Fee for licensing the technical expertise of automobiles, ships, aircraft and The Finance Ministry other means, machinery, equipment and supplies as prescribed by law

14 Fee for expertise and control of quality of products, goods, equipment, The Finance Ministry supplies, raw materials, production and/or business conditions as prescribed by law or requested

15 Fee for licensing the operation in a number of State-managed branches The Finance Ministry and trades as prescribed by law (except for activities for which operation licenses are not required by law), including:

a/ Fee for licensing the post and telecommunications activities

b/ Fee for licensing the mineral exploitation activities

c/ Fee for granting of certificates of eligibility and qualifications for insurance business

d/ Fee for granting and extending certificates of environmental standard

e/ Fee for licensing the setting up of branches of foreign lawyers organizations in Vietnam

f/ Fee for licensing scientific and technological activities

g/ Fee for licensing gold, silver and gem trading activities

h/ Fee for licensing other business activities for which licenses are required by law.

16 Fee for allocation of export and import quotas as prescribed by law The Finance Ministry

17 Copyright fee The Finance Ministry

18 Fee for exclusive operation in a number of branches and trades as The Finance Ministry prescribed by law

19 Fee for State administrative management at the Vietnamese diplomatic The Finance Ministry missions and consular offices in foreign countries

20 Fee for granting of passports, laissez-passers or certificates to Vietnamese The Finance Ministry citizens and foreigner on entry, exit or stay in Vietnam

21 Fee for cross-border travel between Vietnam and neighboring countries The Finance Ministry22 Fee for granting repatriation permits to overseas Vietnamese The Finance Ministry

23 Fee for settling matters related to the Vietnamese nationality The Government

24 Court fee and suitcase fee The Government

25 Deed fees, including: The Finance Ministry

a/ Fee for civic status registration

b/ Fee for issuance of juridical background records

c/ Fee for other deeds as prescribed by law

26 Fee for State notary public The Finance Ministry

27 Fee for licensing the setting up and operation of representative offices The Finance Ministry of foreign economic organizations in Vietnam

28 Fee for appraisal as prescribed by law The Finance Ministry

29 Customs fee The Finance Ministry

30 Fee for granting permits for installation of underground works at request The Finance Ministry

31 Fee for bid or auction participation at request The Finance Ministry

32 Fee for granting permits for use of explosives, detonation devices, weapons The Finance Ministry and military equipment as prescribed by law

33 Fee for social order and safety administration: The Finance Ministry

a/ Fee for household residence registration and management The Finance Ministry

b/ Fee for granting people’s identity cards The Finance Ministry

34 Signature commission fee (in petroleum service...) The Finance Ministry

35 Exam fee The Finance Ministry