Circular 249/2016/TT-BTC appraisal charges for grant of Certificate of standard conformance of civil cryptography product

CIRCULAR

PROVIDING FOR RATE, COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE CHARGE FOR APPRAISAL AND FEE FOR ISSUANCE OF LICENSE FOR PRODUCTION/TRADING OF CIVIL CRYPTOGRAPHY PRODUCTS, CERTIFICATE OF STANDARD CONFORMANCE OF CIVIL CRYPTOGRAPHY PRODUCTS, CERTIFICATE OF CONFORMITY OF CIVIL CRYTOGRAPHY PRODUCTS

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

Pursuant to the Law on Cyber Information Security dated November 19, 2015;

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

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

Pursuant to the Government’s Decree No. 58/2016/ND-CP dated July 01, 2016 detailing the trading of civil cryptography products and services and the exportation or importation of civil cryptography products;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgate the Circular providing the rate, collection, remittance, management and use of appraisal charges for grant of License for trading of civil cryptography products and services; Certificate of standard conformance of civil cryptography product; Certificate of conformity of civil cryptography products  and fee for grant of License for importing civil cryptography products as follows:

Article 1. Scope of adjustment and Subjects of application

1. This Circular provides the rate, collection, remittance, management and use of appraisal charges for grant of License for trading of civil cryptography products and services; Certificate of standard conformance of civil cryptography product; Certificate of conformity of civil cryptography products and fee for grant of License for importing civil cryptography products.

2. This Circular applies with enterprises that submit dossiers requesting for grant of License for trading of civil cryptography products and services, Certificate of standard conformance of civil cryptography product, Certificate of conformity of civil cryptography products and License for importing civil cryptography products; the Cypher Board of Government and other organizations, individuals related to the grant of License for trading of civil cryptography products and services, Certificate of standard conformance of civil cryptography product, Certificate of conformity of civil cryptography products  and License for importing civil cryptography products.

Article 2. Charge and fee payers

Any organizations applying for the License for trading of civil cryptography products and services, the Certificate of standard conformance of civil cryptography products, the Certificate of conformity of civil cryptography products and the License for importing civil cryptography products shall pay fees and charges in accordance with the regulations in this Circular.  Organizations shall pay the fees and charges directly by cash to fee and charge-collecting agencies or make the deposit into an account of charges and fees to be paid to the State budget, opened at the State Treasury. 

Article 3. Fee and charge-collecting agencies

The Cypher Board of Government is the fee and charge-collecting agency according to this Circular.

Article 4. Charge and fee rates

Rates of appraisal charges for grant of License for trading of civil cryptography products and services; Certificate of standard conformance of civil cryptography product; Certificate of conformity of civil cryptography products  and fee for grant of License for importing civil cryptography products are specified in the Table of fees and charges enclosed with this Circular.

Article 5. Declaration, remittance of charges and fees

1. By the 5th every month at the latest, the fee and charge-collecting agency shall deposit the charge and fee amounts collected in the previous month into an account of charges and fees to be paid to the State budget, opened at the State Treasury. 

2. Fee and charge-collecting agency shall  declare and remit the collected fees, charges on a monthly basic and make final accounts on an annual basic in accordance with provisions at Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of the MINISTRY OF FINANCE on guiding some articles of the Law on Tax Administration, the Law on the amendments to the Law on Tax Administration, and the Government's Decree no. 83/2013/ND-CP dated July 22, 2013. The fee and charge collecting agencies shall remit 10% of total amount of the collected charges and 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.

Article 6. Fee and charge management and use

Fee and charge collecting agency may retain 90% collected amount to pay for appraisal and charge collection activities. The retained charge amounts shall be managed and used under Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees.   

Article 7. Organization of implementation

1. This Circular takes effect from January 01, 2017 and replaces the Circular No. 88/2015/TT-BTC dated June 09, 2015 of the Minister of Finance on prescribing the rates and the collection, remittance and management of appraisal and issuance charges for grant of License for producing and trading of civil cryptography products; Certificate of standard conformance of civil cryptography product; Certificate of conformity of civil cryptography products.

2. Other contents relate to collecting, remitting, managing and using of remittance license, public remittance regime of fee and charge which are not mentioned in this Circular shall be implemented as prescribed in the Law on Fee and Charge; the Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on detailing and guiding the implementation the Law on Fee and Charge; the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance guiding the implementation for a number of Article of the Law on Taxation Management; the Law on amending and supplementing a number of Article of Law on Taxation Management and the Circular No. 83/2013/ND-CP dated July 22, 2013 of the Government; the Circular No. 153/2012/TT-BTC guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget and other amendment and supplementation documents (if any).

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and settlement.

For the Minister

The Deputy Minister

Vu Thi Mai 

TABLE OF CHARGES AND FEES

(Enclosed herewith the Circular No. 249/2015/TT-BTC dated November 11, 2016 by the Ministry of Finance)