Circular 25/2020/TT-BTC amending Circular 291/2016/TT-BTC

CIRCULAR

On amending and supplementing a number of Articles of the Circular No. 291/2016/TT-BTC dated November 15, 2016 on prescribing the rates, collection, remittance, management and use of charge for appraisal of postal operation conditions

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

Pursuant to the Law on Post dated June 17, 2010;

Pursuant to the Government's Decree No. 47/2011/ND-CP dated June 17, 2010 on detailing a number of Articles of the Law on Post;

Pursuant to the Government’s Decree No. 150/2018/ND-CP dated November 07, 2018 on amending a number of Article of the Decrees on investment and business requirements, and administrative procedures in the information and communications sector;

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 Charges and Fees;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, on 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 on amending and supplementing a number of Articles of the Circular No. 291/2016/TT-BTC dated November 15, 2016 on prescribing the rates, collection, remittance, management and use of charge for appraisal of postal operation conditions.

Article 1. To amend and supplement a number of Articles of the Circular No. 291/2016/TT-BTC dated November 15, 2016

1. To amend and supplement Clause 1, Article 1 as follows:

“1. Scope of regulation

This Circular prescribes the rates, collection, remittance, management and use of charge for appraisal of postal operation conditions, including: Appraising conditions for granting postal licenses and written certifications of postal operation notices.”

2. To amend and supplement Article 3 as follows:

“Article 3. Charge collector

The Ministry of Information and Communications and Department of Information and Communications shall be in charge of collecting charges for appraisal of postal operation conditions according to this Circular.”

3. To amend and supplement Article 4 as follows:

“Article 4. Charge rates

The charge rates for appraisal of postal operation conditions are prescribed in the Table of charges for appraisal of postal operation conditions attached to this Circular.”

4. To amend and supplement Clause 2, Article 5 as follows:

“2. Other matters related to the declaration, collection, remittance, management and use of charges, charge receipts, and publicity of the regulations on charge fee collection which are not mentioned in this Circular must comply with the Law on Charge 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, on guiding the implementation of a number of Articles of the Law on Tax Administration, the Law on 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. 303/2016/TT-BTC dated November 15, 2016, on guiding the printing, issuance, management and use of different types of receipts of charges and fees belonging to the state budget.”

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