Circular No. 89/2003/TT-BTC dated September 17, 2003 prescribing the regime of collection, remittance and use management of fee for granting permits for electricity activities

CIRCULAR

PRESCRIBING THE REGIME OF COLLECTION, REMITTANCE AND USE MANAGEMENT OF FEE FOR GRANTING PERMITS FOR ELECTRICITY ACTIVITIES

Pursuant to the August 28, 2001 Ordinance on Charges and Fees In order to perform the State management over electricity activities; after obtaining the Industry Ministrys opinions, the Ministry of Finance hereby guides the regime of collection, remittance and use management of fee for granting permits for electricity activities as follows:

I. FEE PAYERS AND LEVELS:

1. Vietnamese and foreign organizations and individuals, that are granted by competent State agencies permits for electricity activities as prescribed in Clauses 1 and 2, Article 3, Chapter I of the Governments Decree No. 45/2001/ND-CP of August 2, 2001 on electricity activities and use, must pay fee according to the provisions of this Circular.

In cases where international treaties which the Socialist Republic of Vietnam has signed or acceded to otherwise provide for, the provisions of such treaties shall apply.

2. The levels of fee for granting permits for electricity activities are prescribed in the Appendix to this Circular. In case of extension of permits for electricity activities, 50% of the prescribed fee levels shall be collected.

3. Fee for granting permits for electricity activities shall be collected in Vietnam dong. In cases where foreign organizations and individuals wish to pay fee in foreign currencies, fee shall be collected in US Vietnam at the time of fee collection.

II. ORGANIZATION OF COLLECTION, REMITTANCE AND USE MANAGEMENT:

1. The Ministry of Industry and the provincial/municipal Peoples Committees, which collect fee for granting permits for electricity activities, shall have to:

2. The agencies collecting fee for granting permits for electricity activities may deduct and retain 75% of the total actually collected fee amounts before remitting them into the State budget in order to cover expenses for the fee collection work according to the following specific contents:

- Expense in direct service of fee collection such as stationery, office supplies, telephone, electricity, water and public-duty allowances according to the current criteria and norms;

- Expense for procurement of supplies and raw materials as well as other expenses directly related to fee collection;

- Deduction for the reward and welfare funds for the

The whole fee amount deducted according to the above-said regulations must be used by the fee-collecting agencies for the right purposes with lawful vouchers according to the prescribed regime and annual settlement; if it has not been used up in the year, it may be transferred to the subsequent year for further spending according to the prescribed regime.

3. The total collected amount of fee for granting permits for electricity activities, after subtracting the amount left for units at the percentage of 75% prescribed at Point 2 of this Section, must be remitted into the State budget by the agencies collecting fee for granting permits for electricity activities in corresponding chapters, kinds and clauses, Section 046 of the current State Budget Index according to the procedures and time limit prescribed in the Finance Ministrys Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees.

4. Annually, basing themselves on the levels of fee for granting permits for electricity activities and the spending contents guided in this Circular as well as the current financial spending regime, the agencies collecting fee for granting permits for electricity activities shall make detailed fee revenue-expenditure estimates according to the current State Budget Index and send them to the competent finance agencies of the same levels for approval.

5. Make fee settlement simultaneously with the State budget settlement. Annually, the fee-collecting agencies shall make settlement of the use of fee receipts, the collected fee amount, the retained amount, the amount to be remitted into the State budget, the amount already remitted and the amount to be additionally remitted into the State budget, with the tax bodies; make settlement of the use of the retained amount with the finance agencies of the same levels strictly according to regulations.

III. IMPLEMENTATION ORGANIZATION:

1. This Circular takes implementation effect 15 days after its publication in the Official Gazette. The regulations on fee for granting permits for electricity activities contrary to this Circular are hereby annulled.

2. The provincial/municipal Finance-Pricing Services and Tax Departments, the agencies granting permits for electricity activities and fee payers shall have to strictly observe the provisions of this Circular.

Any problems arising in the course of implementation should be promptly reported by agencies, organizations and individuals to the Ministry of Finance for study and additional guidance.

TABLE OF LEVELS

OF FEE FOR GRANTING PERMITS FOR ELECTRICITY ACTIVITIES
(Issued together with the Finance Ministrys Circular
No. 89/2003/TT-BTC of September 17, 2003)

Calculation unit: Vietnam dong