THE MINISTRY OF FINANCE ______________ No. 36/2022/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness _________________ Hanoi, June 16, 2022 |
CIRCULAR
Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 199/2016/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management of fee for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety
Pursuant to the Law on Charges and Fees dated November 25, 2015;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Government’s Decree No.120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular on amending and supplementing a number of articles of the Circular No. 36/2022/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management of fee for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety.
Article 1. Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 36/2022/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management of fee for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety
1. To amend and supplement Article 4 as follows:
“Article 4. Fee declaration, collection and remittance
1. The fee-collecting organizations shall declare and pay the collected fees on a monthly basis as specified in the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the fee-collecting organizations shall remit 100% of total amount of the collected fees into the state budget according to the corresponding chapters, sub-items of the current State Budget Index.
2. Expenses for fee collection shall be implemented as follows:
a) Funding for fee collection shall be included in State budget estimates of collecting organizations based on State budget expenditure norms under regulations of law; except for the cases specified at Point b of this Clause.
b) Funding for fee collection activities specified at Point 4 of the Fee Tariff promulgated together with this Circular shall be allocated from the collected fees for technical safety and environmental protection inspection services applicable to motor vehicles, equipment and special-use motorcycles in circulation; assessment and calibration of motor vehicle testing equipment”.
2. To amend and supplement Clause 2 Article 5 as follows:
“2. Other contents related to the collection, remittance, manage, receipts, disclosure of collection regime of fees that are not specified in this Circular shall comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; the Law on Tax Administration; the Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the June 13, 2019 Law on Tax Administration and the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents.”
3. To amend and supplement Point 4 of the Fee Tariff promulgated together with the Circular No. 199/2016/TT-BTC as follows:
Ordinal number | Collection contents | Fee rate (VND/certificate) |
4 | - Certificates of design appraisal of motor vehicles (in production, assembly or renovation); Certificates of quality, technical safety and environmental protection granted to motor vehicles; components, equipment, special-use motorcycles (including renovated vehicles); four-wheeled motor vehicles; electric bicycles; Certificates of inspection of technical safety and environmental protection for motor vehicles and special-use motorcycles. - Certificates granted for cars with less than 10 seats (excluding ambulances). | 40,000 90,000 |
Article 2. Implementation provisions
1. This Circular takes effect from August 1, 2022.
2. In case relevant documents cited in this Circular are amended, supplemented or replaced, the new ones shall prevail.
3. In the course of implementation, if any problems arise, agencies and units are requested to report them to the Ministry of Finance for consideration and settlement./.
For the Minister
The Deputy Minister
Vu Thi Mai
Vietnamese
Circular 36/2022/TT-BTC DOC (Word)
Circular 36/2022/TT-BTC PDF (Original)
