Circular No. 34/2014/TT-BTC dated March 21, 2014 of the Ministry of Finance prescribing the levels and regime of collection, payment, management and use of judicial expertise charges in forensic medicine

THE MINISTRY OF FINANCE

Circular No.  34/2014/TT-BTC dated March 21, 2014 of the Ministry of Finance prescribing the levels and regime of collection, payment, management and use of judicial expertise charges in forensic medicine

Pursuant to Ordinance on charges and fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of National Assembly;

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Charges and Fees; Decree No. 24/2006/ND-CP dated March 6, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Charges and Fees;

Pursuant to Decree No.215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

Minister of Finance promulgates Circular providing levels, regime of collection, payment, management and use of judicial expertise charges in forensic medicine, as follows:

Article 1. Payment subjects

1. Procedure-conducting agencies, procedure-conducting persons that solicit expertise will have to pay judicial expertise charges in forensic medicine for criminal cases.

2. Organizations, individuals requesting solicitation of expertise will have to pay judicial expertise charges in forensic medicine for civil cases and matters, administrative cases.

Expertise-soliciting persons who are invalids, relatives of martyrs, persons exposed to orange agent, the poor, the elderly who are alone or helpless, orphans or handicapped children will not have to pay judicial expertise charges. These expenses will be paid by the State Budget.

Article 2. Charge levels

Judicial expertise charges in forensic medicine prescribed in this Circular will not include allowance in judicial expertise. Allowances of judicial expertise will comply with provisions under Decree No.01/2014/QD-TTg dated January 1, 2014 of the Prime Minister on regime of allowance in judicial expertise.

Charge collection levels of judicial expertise in forensic medicine will comply with provisions under the List of judicial expertise charges in forensic medicine promulgated together with this Circular.

Article 3. Collection, payment, management and use

1. Charge-collecting agencies are the National Forensic Institute (Ministry of Health), Forensic Centers, Departments of Health of provinces and centrally-run cities; provincial-level General Hospitals; Forensic Institute of the military, military-zone level Hospitals under the Ministry of Defense; the Criminal Scientific Institute of the Ministry of Public Security, Police Departments of provinces and centrally-run cities.

2. When procedure-conducting agencies, procedure-conducting persons submit dossier of request for solicitation of assessment, they must pay judicial expertise charges.

Organizations, individuals requesting assessment will have to pay judicial expertise charges to procedure-conducting agencies in order to pay charges when requesting assessment.

3. Charge-collecting agencies will be entitled to retain 95% of the total charges collected before remitting to the State Budget in order to cover for collection of charges.

The remaining portion (5%) will be remitted to the State Budget by charge-collecting agencies in accordance with chapters, types, clauses, sections and sub-sections in proportion to current Index of the State Budget.

Article 4. Implementation organization

1. This Circular will take effect on May 8, 2014.

2. This Circular replaces Circular No.114/2011/TT-BTC dated August 12, 2011 of the Ministry of Finance providing levels, regime of collection, payment, management and use of judicial expertise charges in forensic medicine.

3. Other contents relating to collection, remittance, management, use, declaration, payment and publicizing regime for collection of charges which are not provided in this Circular will comply with provisions under Circular No.63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance providing the implementation of legal provisions on charges and fees and Circular No.45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending, supplementing Circular No.63/2002/TT-BTC, Circular No.156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance providing the implementation of a number of articles of the Law on Tax Administration; Law on amendment, supplementation of a number of articles of the Law on Tax Administration and Decree No.83/2013/ND-CP dated July 22, 2013 of the Government and Circular No.153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance providing the printing, issuance, management and use of documents of collection of charges and fees by the State Budget and other amended or supplemented legal documents (if any).

4. Any problems arising in the course of implementation, organizations or individuals should promptly report to the Ministry of Finance for consideration and guidance.

For the Minister of Finance

Deputy Minister

Vu Thi Mai