VietnameseCircular No. 231/2009/TT-BTC of December 09, 2009, prescribing the collection, remittance and use management of fees in the domain of standardization, metrology and quality control
ATTRIBUTE
Circular No. 231/2009/TT-BTC of December 09, 2009, prescribing the collection, remittance and use management of fees in the domain of standardization, metrology and quality control
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 231/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 09/12/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 231/2009/TT-BTC | Hanoi, December 09, 2009 |
CIRCULAR
PRESCRIBING THE COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEES IN THE DOMAIN OF STANDARDIZATION, METROLOGY AND QUALITY CONTROL
Pursuant to June 29, 2006 Law No. 68/2006/QH11 on Standards and Technical Regulations;
Pursuant to November 21, 2007 Law No. 05/2007/QH12 on Products and Goods Quality; and the Government’s Decree No. 132/2008/ND-CP of December 31, 2008, detailing the implementation of a number of articles of the Law on Products and Goods Quality;
Pursuant to October 16, 1999 Ordinance No. 16/1999/PL-UBTVQH10 on Measurement;
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees; the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees; and the Government’s 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, detailing the implementation of the Ordinance on Charges and Fees;
After obtaining opinions of the Ministry of Science and Technology in Official Letter No. 1414/BKHCN-KHTC of June 15, 2009, and Official Letter No. 2612/BKHCN-TDC of October 21, 2009, the Ministry of Finance prescribes the collection, remittance and use management of fees in the domain of standardization, metrology and quality control as follows:
Pursuant to November 21, 2007 Law No. 05/2007/QH12 on Products and Goods Quality; and the Government’s Decree No. 132/2008/ND-CP of December 31, 2008, detailing the implementation of a number of articles of the Law on Products and Goods Quality;
Pursuant to October 16, 1999 Ordinance No. 16/1999/PL-UBTVQH10 on Measurement;
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees; the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees; and the Government’s 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, detailing the implementation of the Ordinance on Charges and Fees;
After obtaining opinions of the Ministry of Science and Technology in Official Letter No. 1414/BKHCN-KHTC of June 15, 2009, and Official Letter No. 2612/BKHCN-TDC of October 21, 2009, the Ministry of Finance prescribes the collection, remittance and use management of fees in the domain of standardization, metrology and quality control as follows:
Article 1. Scope of regulation and subjects of application
1. This Circular prescribes the collection, remittance and use management of fees in the domain of standardization, metrology and quality control, including: fee for the grant of a registration certificate of standard/regulation conformity notification; fee for the grant of a certificate of approval of home-made measuring device models; fee for the grant of a certificate of approval of imported measuring device models; fee for the grant of a certificate recognizing capacity to inspect measuring devices; and fee for the issuance of a notice of results of imported goods quality inspection (below collectively referred to as the fees in the domain of standardization, metrology and quality control).
2. Upon registering for standard/regulation conformity announcement or approval of home-made measuring device models, registering imported measuring device models, registering for recognition of capacity to inspect measuring devices, or registering for inspection of import goods quality, Vietnamese and foreign organizations and individuals shall pay the fees prescribed in this Circular.
Article 2. Fee rates
Fee rates are specified in the following tariff:
No. | Name of fee | Fee rate (VND/paper) |
1 | Fee for the grant of a registration certificate of standard/regulation conformity notification | 150,000 |
2 | Fee for the grant of a certificate of approval of home-made measuring device models | 150,000 |
3 | Fee for the grant of a certificate of approval of imported measuring device models | 150,000 |
4 | Fee for the grant of a certificate recognizing capacity to inspect measuring devices | 150,000 |
5 | Fee for the issuance of a notice of results of imported goods quality inspection | 150,000 |
Article 3. Organization of fee collection, remittance and use management
1. They fees in the domain of standardization, metrology and quality control constitute a state budget revenue.
2. Time of fee payment is the time of registration for carrying out procedures for granting or issuing papers specified in Clause 2 of this Circular.
3. Fee-collecting agencies may retain 10% of collected fee amounts to cover fee collection expenses, including:
- Payment of salaries, remunerations or allowances to employees engaged in the fee collection. In case they have been allocated state budget funds to pay salaries to cadres and employees on the state payroll, they may only pay remunerations to laborers hired from outside for the fee collection under regulations;
- Payment of charges for services provided from outside for the fee collection, such as purchase of office supplies, electricity, water, telephone, communications, working mission allowances and printing of documents directly related to the fee collection;
- Holding conferences and seminars, training and professional training courses, propaganda and advertisement in service of the fee collection;
- Regular repairs and overhauls of assets, machinery and equipment used in the fee collection;
- Payment of yearly dues, which are not yet covered by the state budget, to international standardization, metrology and quality control organizations to which Vietnam is a member under their regulations.
- Setting up of reward and welfare funds for cadres and employees engaged in the fee collection. The annual per-capita level of deduction for setting up these two funds must not exceed 3 (three) months’ paid salary in case of year-on-year increase in collected fee amounts or 2 (two) months’ paid salary in case of year-on-year non-increase or decrease in collected fee amounts.
Standardization, metrology and quality control offices shall manage and use retained fee amounts for proper purposes specified above with lawful invoices, and annually finalize actual revenues and expenditures. After the finalization is made under regulations, retained fee amounts which are not yet used up in a year may be carried forward to the subsequent year for further spending under regulations.
4. The remainder (total collected fee amounts minus retained amounts) shall be remitted into the state budget. Fee-collecting agencies shall register, declare and remit the remainder of collected fee amounts into the state budget under the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding regulations on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.
Article 4. Organization of implementation
1. This Circular takes effect 45 days from the date of its signing and replaces Circular No. 83/2002/TT-BTC of September 25, 2002, prescribing the collection, remittance and use management of charges and fees in the domain of standardization, metrology and quality control.
2. Other matters related to the fee collection, remittance, management and use and dissemination of regulations on fee collection not guided in this Circular comply with the Ministry of Finance’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration.
3. Fee payers and concerned agencies shall implement this Circular. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and additional guidance.
FOR THE MINISTER OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
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