Circular 48/2022/TT-BTC charge rates for exploitation and use of information in the national population database

CIRCULAR

Prescribing the rates, collection, remittance, management and use of charges for exploitation and use of information in the national population database

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

Pursuant to the Law on Citizen Identification dated November 20, 2014;

Pursuant to the Law on Residence dated November 13, 2020;

Pursuant to the Law on the State Budget dated June 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 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. 137/2015/ND-CP dated December 31, 2015 detailing a number of articles and measures to implement the Law on Citizen Identification; the Government’s Decree No. 37/2021/NĐ-CP dated March 29, 2021, amending and supplementing a number of articles of the Decree No. 137/2015/ND-CP;

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 the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of charges for exploitation and use of information in the national population database.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, management and use of charges for exploitation and use of information in the national population database.

2. This Circular applies to:

a) Agencies, organizations and individuals that have a request for exploitation and use of information in the national population database.

b) National population database management agency.

c) Other organizations and individuals related to the collection, remittance, management and use of charges for exploitation and use of information in the national population database.

Article 2. Charge payers

1. Charge payers are agencies, organizations and individuals specified at Point c, Clause 2, Article 10 of the Law on Citizen Identification that have a request for exploitation and use of information in the national population database and are provided with such information by the competent agency managing the national population database in accordance with law regulations.

2. Charge payers shall pay the charges when receiving the information results from the national population database management agency.

Article 3. Charge collectors

Organizations collecting charges specified in this Circular include: The Police Department for Administrative Management of Social Order (Ministry of Public Security), Police Divisions for Administrative Management of Social Order under provincial-level Police Departments, district-level Police Offices and commune-level Police Offices.

Article 4. Charge rates

1. Charges rates for authentication of information on citizens, exploitation of information results

a) From September 17, 2022 to the end of December 31, 2023, the applicable charge rates shall be equal to 50% of those specified in Section I of the Appendix of charges for exploitation and use of information in the national population database issued together with this Circular.

b) From January 01, 2024 onwards, the charge rates specified in Section I of the Appendix of charges for exploitation and use of information in the national population database issued together with this Circular shall be applied.

2. Charges rates for exploitation of statistical results; charges for exploitation of statistical and analysis results; charges for exploitation of statistical, analytical and forecasting results: To apply the charge rates specified in the Appendix of charges for exploitation and use of information in the national population database issued together with this Circular.

Article 5. Declaration, remittance of charges

1. By the 5^th every month at the latest, charge collectors shall deposit the charge amounts collected in the previous month into an account of charges to be paid to the state budget, opened at the State Treasury.

2. Charge collectors shall declare and remit the collected charges on a monthly basis and make final accounts on an annual basis in accordance with 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.

Article 6. Management and use of charges

Charge collectors may retain 30% of the total collected charge amounts for expenses for spending items specified in Article 5 of 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 and remit 70% of these amounts into the state budget (the central budget) according to chapters and sub-sections of the current state budget index.

Article 7. Organization of implementation

1. This Circular takes effect on September 17, 2022.

2. Other contents related to the charge collection, remittance, management, use, receipts, disclosure of the charge collection regime which are not defined in this Circular shall comply with the Law on Charges and Fees, Decree No. 120/2016/ND-CP, Law on Tax Administration, Decree No. 126/2020/ND-CP, Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government 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, and 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 Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

3. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall be applied.

4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for research and additional guidance./.

For the Minister

The Deputy Minister

Ta Anh Tuan