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

Summary
Content
Status
Vietnamese
Related documents
Diagram
Download

Error message

Font size:

ATTRIBUTE

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

For more details, click here.

Download files here.

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

Effect status:

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:

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

This feature is available to English or Advanced account holders. Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Processing, please wait...

You are not logged in.

This feature is available to Advanced account holders. Please log in to access detailed information on Related documents.

If you do not have an account, please register here!

Processing, please wait...

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

Others

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers

For further support, please call 19006192

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

ATTRIBUTE

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Decree No. 245/2026/ND-CP dated June 27, 2026 of the Government on extension of deadlines for payment of value-added tax, corporate income tax, personal income tax and land rental in 2026

Decree No. 202/2026/ND-CP of the Government amending and supplementing a number of articles of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022, on registration fee

Circular No. 230/2009/TT-BTC dated December 8, 2009 of the Ministry of Finance guiding tax incentives for environmental protection activities prescribed in the Government’s Decree No. 04/2009/ND-CP of January 14, 2009, on incentives and supports for environmental protection activities

Order No. 22/2009/L-CTN of December 04, 2009, on the promulgation of Law on Royalties

Law No. 45/2009/QH12 dated December 04, 2009 of the National Assembly on Royalties