Circular No. 97/2006/TT-BTC dated October 16, 2006 of the Ministry of Finance guiding charges and fees to be decided by People’s Councils of provinces and Centrally run cities

CIRCULAR

GUIDING CHARGES AND FEES TO BE DECIDED BY PEOPLE’S COUNCILS OF PROVINCES AND CENTRALLY RUN CITIES

Pursuant to the August 28, 2001 Charge and Fee Ordinance;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance;

Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance;

The Ministry of Finance guides the determination of rates, the regime of collection, remittance, management and use of charges and fees to be decided by People’s Councils of provinces and centrally run cities (below referred to as provincial-level for short) as follows:

I. CHARGES TO BE DECIDED BY PROVINCIAL-LEVEL PEOPLE’S COUNCILS

Under the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance (hereinafter referred to as Decree No. 24/2006/ND-CP), provincial-level People’s Councils decide on the following charges:

1. Construction charge;

2. Charge for measurement and drawing of cadastral maps;

3. Charge for evaluation to grant land use rights;

4. Marketplace charge;

5. Bidding and auction charges (for those to be collected by local agencies);

6. Charge for evaluation of bidding results (for evaluation activities conducted by local agencies).

7. Road toll (for locally managed roads);

8. Bridge toll  (for locally managed bridges);

9. Non-motor ferryboat charge;

10. Motor ferry charge (for locally managed ferries);

11. Charge for use of fishing ports;

12. Charge for use of roadsides, landings, yards or water surface;

13. Charge for exploitation and use of land documents;

14. Library charge (for locally managed libraries);

15. Security and order charge;

16. Charge for evaluation to grant permits for use of industrial explosives (for evaluation activities conducted by local agencies);

17. Charge for keeping of bicycles, motorcycles and cars;

18. Charge for visit to scenic places and famous landscapes (for those under local management);

19. Charge for visit to historical relics (for those under local management);

20. Charge for visit to cultural works (for those under local management);

21. Charge for participation in examination or enrolment (for educational and training establishments under local management);

22. Charge for evaluation of environmental impact assessment reports (for evaluation activities conducted by local agencies);

23. Sanitation charge;

24. Charge for natural disaster prevention and combat;

25. Charge for evaluation of schemes or reports on exploration for, exploitation and use of ground water; exploitation and use of surface water; discharge of waste water into water sources or irrigation works (for evaluation activities conducted by local agencies);

26. Charge for evaluation of reports on results of exploration for and assessment of ground water reserves (for evaluation activities conducted by local agencies);

27. Charge for evaluation of dossiers and conditions for practicing ground water drills (for evaluation activities conducted by local agencies);

28. Charge for selection and recognition of parental trees and prototypal trees, forest tree seed gardens and seed forests (for selection and recognition activities conducted by local agencies).

II. FEES TO BE DECIDED BY PROVINCIAL-LEVEL PEOPLE’S COUNCILS

Under Decree No. 24/2006/ND-CP, provincial-level People’s Councils decide on the following fees:

1. Fees for civil status, household status and people’s identity cards (for civil status-, household status- and people’s identity card-related activities conducted by local agencies);

2. Fee for grant of work permits to foreigners working in Vietnam;

3. Cadastral fees;

4. Fee for grant of construction permits;

5. Fee for grant of house number plates;

6. Fee for grant of business registration certificates to or supply of information on business registration on:

a/ Private business households;

b/ Private enterprises;

c/ Limited liability companies;

d/ Joint stock companies;

e/ Partnerships;

f/ State enterprises;

g/ Cooperatives and unions of cooperatives;

h/ Private, people-founded and semi-public education and training establishments; private and people-founded health establishments; cultural and information establishments.

7. Fee for grant of electricity activity permits (for permits granted by local agencies);

8. Fee for grant of permits for exploration for, exploitation and use of ground water (for permits granted by local agencies);

9. Fee for grant of exploitation and use of surface water (for permits granted by local agencies);

10. Fee for grant of permits for discharge of wastewater into water sources (for permits granted by local agencies);

11. Fee for grant of permits for discharge of wastewater into irrigation works (for permits granted by local agencies). 

III. DETERMINATION OF CHARGE AND FEE RATES AND MANAGEMENT AND USE OF COLLECTED CHARGE AND FEE AMOUNTS

Under Clauses 2 and 3, Article 1 of Decree No. 24/2006/ND-CP, People’s Councils shall stipulate charges and fees decentralized to them, including their rates, the regime of collection, remittance, management and use of each specific charge and fee. Such stipulation shall comply with the following general principles:

1. Regarding charge and fee rates: To abide by the principles for determination of charge and fee rates prescribed in Article 8 of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance (referred to as Decree No. 57/2002/ND-CP); Clause 4, Article 1 of Decree No. 24/2006/ND-CP and follow the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal  provisions on charges and fees and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

2. Regarding the management and use of collected charge and fee amounts: To abide by the principles prescribed in Articles 11, 12, 13 and 17 of Decree No. 57/2002/ND-CP, Clause 5, Article 1 of Decree No. 24/2006/ND-CP and follow the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

3. For charges and fees which are important for the provinces, collected in great amounts and can be prescribed at specific rates, such as: bridge and road tolls under provincial management, construction charge and so on, the decision on the rates of each charge decentralized to the provincial-level People’s Councils shall strictly comply with the order prescribed in Article 11 of the Charge and Fee Ordinance that they must be proposed by the provincial-level People’s Committees to the same-level People’s Councils for decision. To ensure the timely adoption of policies in accordance with the operation of provincial-level People’s Councils, the Finance Ministry provides a number of specific principles for application by localities as follows:

a/ The provincial-level People’s Committee shall submit to the provincial-level People’s Council for decision the rate bracket or the maximum rate of each charge or fee for application throughout the province. Based on the rate bracket or the maximum rate already decided by the provincial-level People’s Council, the provincial-level People’s Committee shall decide on specific rates suitable to the practical conditions and situation of each geographical area where a charge or fee emerges, arises or needs to be collected.

b/ For a number of charges and fees which have been prescribed by the Government or the Finance Ministry in its legal documents, including road and bridge tolls, motor ferry charge, charge for participation in examination or enrolment, auction charge, etc., their rates shall comply with the provisions of such documents until they are additionally guided, amended and supplemented by new documents.

c/ When the rates of a charge or fee are not suitable to the actual conditions of a locality, the provincial-level People’s Committee shall consult the Finance Ministry in writing thereon before submitting them to the provincial-level People’s Council for decision.

4. For other charges and fees (other than those specified at Item b, Clause 3 of this Section), depending on the specific conditions and situation of localities where activities liable to charge or fee are carried out, attention should be paid to the following points relating to charge and fee contents and rates:

a/ For charges:

a.1. Construction charge:

- The construction charge is collected from investors that build works, aiming to support construction and renovation of public infrastructure in localities where investors build works.

- The charge rate may be a percentage (%) of the construction expense of a work (excluding the equipment expense). Depending on the types of construction works (dwelling houses or construction works for production and/or business purposes) and on population areas, different charge rates are set as appropriate. Charge rates applicable to construction works being dwelling houses are lower than those for construction works for production and/or business purposes. The maximum charge rate must not exceed 0.5% for group-A works, 1% for group-B works and 2% for group-C works. Particularly for individual dwelling houses, the charge may be based on the construction area at the rate of no more than VND 35,000/m2 which is reduced by house grade (the rate applicable to IV-grade houses is lower than that applicable to III-grade houses, the rate applicable to III-grade houses is lower than that applicable to II-grade houses, etc.) and the rates applicable to rural dwelling houses are lower than urban ones.

a.2. Charge for measurement and drawing of cadastral maps:

- The charge for measurement and drawing of cadastral maps is collected from organizations, individuals or households that are assigned or leased new land areas or permitted by a competent state agency to change land use purposes, aiming to additionally support expenses for measurement and drawing of cadastral maps in localities with no cadastral map with coordinates.

- Charge rates are set on the basis of steps involved and requirements of the measurement and drawing of cadastral maps as well as on the position and acreage of assigned or leased land areas or land areas permitted for use purpose change under each project, but the maximum rate must not exceed VND 1,000/m2.

a.3. Charge for evaluation to grant land use rights:

- The charge for evaluation to grant land use rights is collected from subjects registering or submitting dossiers of application for land use rights that wish or are required to have such dossiers evaluated according to regulations, aiming to cover expenses for the examination of dossiers, necessary and sufficient conditions for the land assignment or lease by a competent state agency, such as: conditions on the actual land use, land use planning and plan, everyday life, production or business activities, etc. This charge is also imposed on the case of transfer of ownership of houses associated with land use rights.

- Charge rates: Depending on the land areas for which land use rights are granted, the complexity of each type of dossiers of application for land use rights (first-time grant or re-grant); the use of land for different purposes (for building dwelling houses, production or business activities) and specific conditions of localities, different charge rates are set as appropriate, ensuring the principle that charge rates applicable to land used for dwelling houses are lower than those for production and/or business purposes. The maximum charge rate must not exceed VND 5,000,000/dossier.

a.4. Marketplace charge:               

- The marketplace charge is imposed for the use of some area for goods sale by traders in a marketplace, aiming to cover costs of investment in and management of the marketplace by the management board or management team or by the enterprise managing the market. For a marketplace where the management board, management team or managing enterprise collects sums of money for the rent or use of business places in the marketplace under contracts for rent or use of business places, the marketplace charge is concurrently the money for the rent or use of business places (traders in the marketplace shall pay either of the marketplace charge or the money for rent or use of business places).

- Charge rates: Depending on the size and operation nature of each marketplace, areas for goods sale by traders and the practical situations of each locality, different charge rates are set as appropriate, for instance:

+ For a marketplace where households install fixed and regular trading stores or shops, the charge rates may be set for the whole month but must not exceed VND 200,000/m2/month.

+ For traders who do not regularly trade at fixed places in the marketplace, the charge may be imposed on each trader who brings goods into the marketplace for sale or on the goods volume brought into the marketplace. The maximum charge rate must not exceed VND 8,000/person/day. If the charge is based on the goods volume brought into the marketplace, depending on the characteristics and value of the goods, the charge may be imposed on each kg, animal head or the tonnage of goods-transporting vehicles, but must not exceed VND 100,000/vehicle or lot of goods brought into the marketplace.

+ For marketplaces built with non-state budget capital or non-refundable aid capital, a higher charge rate may be set but must not exceed two times the rate prescribed at this Point.

a.5. Charge for appraisal of bidding results:

- The charge for evaluation of bidding results is collected by agencies or units competent to evaluate bidding results in accordance with the bidding law. Investors or project owners (bid solicitors) shall pay this charge to agencies or units competent to evaluate bidding results.

- The charge for evaluation of bidding results is not imposed on bidding packages in which the head of an investing or procuring unit approves the bidding results on the basis of the evaluation report of a related assisting section in the unit, and on bidding packages approved by the Management Board of a corporation (established by the Prime Minister) on the basis of the appraisal report prepared by an assisting section in the corporation.

- Charge rates: This charge shall be included in other expenses of an investment project or in the value of the procured goods. The charge rate is set on the following principle: It must not exceed 0.05% of the value of a bidding package and the collected charge must not exceed VND 30 (thirty) million per bidding package.

a.6. Non-motor ferryboat charge:

- The non-motor ferry boat charge is collected by owners of non-motor ferry boats or passenger landings (if passenger landings are built and have managers) from persons who rent ferry boats to transport passengers and goods across rivers, canals or along rivers, canals or lakes or draw alongside passenger ships to embark or disembark passengers during the navigation course of passenger ships. This charge is used to cover expenses for operation of ferryboats and management of passenger landings (if any).

- Charge rates: Depending on types of non-motor ferry boats (operated by paddles, sails, tow ropes or motors), the operation nature, i.e., cross-river, along-river and combined mode, the transport distances and the practical situation of localities, different charge rates are set as appropriate, such as:

+ For cross-river non-motor ferry boats: The charge applicable to passengers must not exceed VND 5,000/person; for passengers with bicycles or motorcycles, a surcharge may be collected but must not exceed VND 5,000/vehicle; for cargo transported by non-motor ferry boats, only cargo weighing 50 kg or more are liable to charge (under-50 kg cargo are charged like bicycles and motorcycles carried along by passengers) at a rate depending on the weight of such cargo but must not exceed VND 5,000/50 kg. For bulky cargo, the charge rate may be higher but must not exceed two times the charge rate applicable to ordinary goods.

+ For along-river non-motor ferry boats: Charge rates shall be agreed between passengers or goods owners and non-motor ferry boat or passenger landing owners to suit the practical situation and conditions, but must not exceed VND 5,000/km/person or 50 kg of cargo.

+ For non-motor ferry boats engaged in both along-river and cross-river transport: The maximum charge rate must not exceed VND 10,000/person.

a.7. Charge for use of fishing ports:

- The charge for use of fishing ports is collected from organizations and individuals having cargo and means using a fishing port to cover part or the whole of the cost of management, investment and use of the fishing port.

- Charge rates: Depending on the scale of investment and construction of a fishing port and the conditions for accommodation of means and cargo at the fishing port, charge rates shall be applied as appropriate, for instance:   

+ For fishing vessels landing at a fishing port, the maximum charge for each entry into and departure from the port is as follows:

* Vessels with a capacity of between 6 CV and 12 CV: Not exceeding VND 5,000.

* Vessels with a capacity of between 13 CV and 30 CV: Not exceeding VND 10,000.

* Vessels with a capacity of between 31 CV and 90 CV: Not exceeding VND 20,000.

* Vessels with a capacity of between 91 CV and 200 CV: Not exceeding VND 30,000.

* Vessels with a capacity exceeding 200 CV: Not exceeding VND 50,000.

+ For transport vessels landing at a fishing port, the maximum charge for each entry into and departure from the port is as follows:

* Vessels with a tonnage of under 5 tons: Not exceeding VND 10,000.

* Vessels with a tonnage of between 5 tons and 10 tons: Not exceeding VND 20,000.

* Vessels with a tonnage of between over 10 tons and 100 tons: Not exceeding VND 50,000.

* Vessels with a tonnage exceeding 100 tons: Not exceeding VND 80,000.

+ For means of transport, the maximum charge for each entry into and departure from the port is as follows:

* Motorcycles, cyclos and delivery tricycles: Not exceeding VND 1,000.

* Means with a tonnage of under 1 ton: Not exceeding VND 5,000.

* Means with a tonnage of between 1 and 2.5 tons: Not exceeding VND 10,000.

* Means with a tonnage of between over 2.5 tons and 5 tons: Not exceeding VND 15,000.

* Means with a tonnage of between over 5 tons and 10 tons: Not exceeding VND 20,000.

* Means with a tonnage of over 10 tons: Not exceeding VND 25,000.

+ For cargo transiting a port, the maximum charge is as follows:

* Aquatic and marine goods, live animals: Not exceeding VND 10,000/ton.

* Containers: Not exceeding VND 35,000/container.

* Other goods: Not exceeding VND 4,000/ton.

- When another unit of calculation is needed, depending on the nature and characteristics of each kind or goods and craft, conversion may be made as appropriate.

- To reduce charges for use of a fishing port for crafts whose owner wish to use the port and pay charges on a monthly, quarterly or annual basis compared with the charge imposed on each entry into and departure from the port.

a.8. Charge for use of roadsides, landings, yards or water surface:

- The charge for use of roadsides, landings, yards or water surface is imposed on those permitted to use roadsides, landings, yards or water surface (of lakes, ponds, canals,...) for travel, daily life, production or business purposes in conformity with the State’s planning, plans and regulations on management and use of roadsides, landings, yards and water surface.

- Charge rates: Depending on the practical situation of each locality in the management and use of roadsides, landings, yards and water surface, appropriate charge rates are set as follows:

+ For the stop or parking of cars on roadsides allowed for parking under the plannings on land use, road and urban traffic, the charge rate must not exceed VND 5,000/car/stop and VND 100,000/car/month.

+ For the use of landings, yards or water surface (not falling into cases where the State assigns land with collection of land use levy and leases land), the maximum charge rate for a year is equal to the unit price of the leased land or water surface prescribed by the People’s Committee of the province or centrally run city within the Government’s price bracket or must not exceed 3% of turnover from production or business activities of organizations or individuals permitted to use landings, yards or water surface for production or business activities.

a.9. Charge for exploitation and use of land documents:

- The charge for exploitation and use of land documents is imposed on those who wish to exploit and use land documents of state agencies competent to manage dossiers and documents on land (such as: land administration agencies, People’s Committees of communes, wards, urban and rural districts,...), aiming to cover management expenses in service of the exploitation and use of land documents by interested persons.

- Charge rates: The maximum charge rate must not exceed VND 200,000/dossier or document (excluding expenses for printing, duplicating or photocopying dossiers and documents).

a. 10. Library charge:

- The library charge is collected to cover expenses necessary for the operation of a library to provide services and documents to its readers.

- Charge rates: Depending on the practical situation, conditions and modes of operation and provision of services to readers, different charge rates are set as appropriate. In principle, library charges include:

+ Charge for borrower’s or reader’s cards, which must not exceed VND 20,000/card/year for adult readers;

+ Charge for use of multi-media reading rooms, rooms for reading valuable and rare documents and other special reading rooms (if any), which must not exceed five times the charge rate for borrower’s or reader’s cards.

+ The charge rate applicable to minor readers must not exceed 50% (fifty per cent) of the rate applicable to adult readers.

For other service activities, such as: translation, duplication or photocopying of documents, access to and use of domestic and international library information networks, listing of documents by topic, supply of information products already processed at the request of readers, delivery in person or by mail of documents to readers, the charge rates shall be agreed between libraries and interested readers.

a.11. Security and order charge:

- The security and order charge is imposed on organizations and households residing in localities and constitutes a source of local security and order funds, aiming to additionally support activities of maintaining security and order in localities by commune or ward police offices, people’s civil-guard teams or patrol teams.

- Charge rates: Depending on the practical situation of each locality in the organization of operation of civil-guard teams, patrol teams, the size and geographical conditions of each ward or commune; population density and income of local households, appropriate charge rates are set as follows:

+ For households not engaged in production and business activities, the maximum charge rate must not exceed VND 5,000/household/month;

+ For households engaged in production and/or business activities, the maximum charge rate must not exceed VND 20,000/household/month;

+ For administrative and non-business units, the maximum charge rate must not exceed VND 50,000/unit/month;      

+ For production and business establishments, the maximum charge rate must not exceed VND 100,000/establishment/month.

a.12. Charge for evaluation to grant permits for use of industrial explosives:

- The charge for evaluation to grant permits for use of industrial explosives is collected by competent state agencies from those wishing to use industrial explosives, aiming to cover part or the whole of expenses for evaluation work and grant of permits for use of industrial explosives.

- Charge rates: Depending on the practical conditions of localities, charge rates are set to suit the scale and duration of use of industrial explosives or the complexity of evaluation work but the maximum charge rate must not exceed VND 3,000,000/evaluation.  

a.13. Charge for keeping bicycles, motorcycles and cars:

- The charge for keeping bicycles, motorcycles or cars is collected from persons who wish to have their bicycles, motorcycles or cars kept at a public parking lot or vehicle-keeping place in accordance with the localities’ planning and regulations on traffic and urban infrastructure.

- Charge rates: Depending on the modes of safekeeping bicycles, motorcycles and cars, appropriate charge rates and collection modes are stipulated as follows:

+ Daytime charge rates must not exceed VND 1,000/time for bicycles, VND 2,000/time for motorcycles, or VND 10,000/time for cars, depending on the number of seats or tonnage of cars. Particularly for special-grade cities, the maximum daytime charge rate for keeping cars must not exceed VND 20,000.

+ Nighttime charge rates may be higher than but must not exceed two times the daytime charge rates. For all-day keeping, the maximum all-day charge rate must be equal to the daytime charge rate plus the nighttime charge rate.

+ The maximum monthly charge rate must not exceed fifty times the daytime charge rate.

+ For keeping lots and yards at hospitals, schools, markets, etc., where the demand for safe-keeping of vehicles is great, the applicable charge rates should be lower than those applicable elsewhere.

+ For car-keeping lots and yards where conditions permit the keeping of high-quality cars which require higher service conditions than ordinary keeping conditions, and vehicle-keeping lots and yards at scenic places, famous landscapes, historical relics and cultural works where visitors usually leave their vehicles for many hours and the keeping work is more difficult than elsewhere, an increase coefficient of between 1 and 3 may be applied when necessary.

a.14. Charge for visit to scenic places, famous landscapes, historical relics or cultural works

- Charge for visit to scenic places, famous landscapes, historical relics or cultural works is collected to cover part or the whole of expenses for maintenance, renovation and management of such scenic places, famous landscapes, historical relics or cultural works.

- Charge rates: Depending on the actual conditions, scale and mode of organization of visits to each scenic place, famous landscape, historical relic or cultural work, different charge rates are set as appropriate but must ensure the following principles:

+ Uniform charge rates are applied to Vietnamese and foreign visitors;

+ For adults, the applicable charge rate must not exceed VND 20,000/visit/person.

+ For children, the applicable charge rate must not exceed VND 10,000/visit/person.

+ For scenic places, famous landscapes, historical relics and cultural works recognized by the United Nations Educational, Scientific and Cultural Organization (UNESCO), higher charge rates may be applied but must not exceed two times the charge rates prescribed at this Point.

a.15. Charge for evaluation of environmental impact assessment reports

- The charge for evaluation of environment impact assessment reports is collected to cover part or the whole of expenses for the evaluation of environmental impact assessment reports and for the charge collection.

- Charge rates: Depending on the practical conditions of localities, charge rates are set based on the size and specialized branch of project or on the complexity of evaluation work but the maximum rate must not exceed VND 5,000,000/report. In case of evaluation of an additional environmental impact assessment report, the charge rate must not exceed 50% of the rate applicable to the official report.

a.16. Sanitation charge:

- The sanitation charge is collected to cover part or the whole of investment expenses for the collection and treatment of garbage in localities, such as: expenses for organizing the operation of the units collecting garbage, transporting or treating garbage according to the technical process prescribed by competent agencies (excluding the expense for treating garbage up to environmental standard), etc.

- Charge rates may vary according to charge payees, such as individual residents, households, administrative or non-business units, production or business establishments in geographical areas where the garbage collection and treatment is collected, as follows:

+ For individuals and households, the maximum charge rate must not exceed VND 3,000/person/month or VND 20,000/household/month.

+ For petty business households, schools, kindergartens, working offices of enterprises, administrative and non-business agencies, the maximum charge rate must not exceed VND 100,000/unit/month.

+ For shops, hotels and restaurants, depending on their size, appropriate charge rates may be set but must not exceed VND 200,000/establishment/month or VND 160,000/m3 of garbage.

+ For factories, hospitals, production establishments, markets, railway stations and car terminals, the maximum charge rate must not exceed VND 160,000/m3  of garbage.

+ For construction works, the charge rates may be based on garbage volumes or a percentage of the work construction and installation value, but must not exceed VND 160,000/ m3 of garbage or 0.05% of the work construction and installation value.

+ Particularly for hazardous waste (hazardous industrial waste, medical waste, etc.,), which requires strict observance of regulations on waste collection, transportation and treatment, provincial-level People’s Councils shall prescribe the charge rates for each specific case suitable to their local conditions.

a.17. Natural disaster prevention and combat charge:

- The natural disaster prevention and combat charge is imposed on production and business establishments and households (if necessary) in localities, aiming to serve natural disaster prevention and combat work in localities.      

- Charge rates:

+ For production and business establishments: Depending on the operation characteristics of establishments, different charge rates are set as appropriate as follows:

* For activities causing no adverse environmental impacts, the maximum charge rate must not exceed VND 100,000/year.

* For activities causing adverse and direct environmental impacts, such as natural resource or mineral exploitation, the applicable charge rate may be higher but must not exceed VND 1,000,000/year.

+ For households, the maximum charge rate must not exceed VND 5,000/household/year.

a.18. Charge for evaluation of schemes or reports on exploration for, exploitation and use of ground water; exploitation and use of surface water; discharge of wastewater into water sources or irrigation works:

- The charge for evaluation of schemes or reports on exploration for, exploitation and use of ground water; exploitation and use of surface water; discharge of wastewater into water sources or irrigation works is collected to cover part or the whole of expenses for the evaluation of schemes or reports on exploration for, exploitation and use of ground water; exploitation and use of surface water; discharge of wastewater into water sources or irrigation works and for the charge collection.

- Charge rates: Depending on the practical conditions of localities, appropriate charge rates are stipulated as follows:

+ Evaluation of schemes or reports on exploration for, exploitation and use of ground water:

* For schemes on design of wells with a water flow of under 200 m3/day and night: Not exceeding VND 200,000/scheme.

* For schemes or reports on exploration of ground water with a flow of between 200 m3 and 500 m3/day and night: Not exceeding VND 550,000/scheme or report.

* For schemes or reports on exploration of ground water with a flow of between 500 m3 and under 1,000 m3/day and night: Not exceeding VND 1,300,000/scheme or report.

* For schemes or reports on exploration of ground water with a flow of between 1,000 m3 and under 3,000 m3/day and night: Not exceeding VND 2,500,000/scheme or report.

+ Evaluation of schemes and reports on exploitation and use of surface water:

* For schemes or reports on exploitation and use of surface water for agricultural production with a flow of under 0.1 m3/second; or for power generation with a capacity of under 50 kW; or for other purposes with a flow of under 500 m3/day and night: Not exceeding VND 300,000/scheme or report.

* For schemes or reports on exploitation and use of surface water for agricultural production with a flow of between 0.1 m3 and under 0.5 m3/second; or for power generation with a capacity of between 50 kW and under 200 kW; or for other purposes with a flow of between 500 m3 and under 3,000 m3/day and night: Not exceeding VND 900,000/scheme or report.

* For schemes or reports on exploitation and use of surface water for agricultural production with a flow of between 0.5 m3 and under 1 m3/second; or for power generation with a capacity of between 200 kW and under 1,000 kW; or for other purposes with a flow of between 3,000 m3 and under 20,000 m3/day and night: Not exceeding VND 2,200,000/scheme or report.

* For schemes or reports on exploitation and use of surface water for agricultural production with a flow of between 1 m3 and under 2 m3/second; or for power generation with a capacity of between 1,000 kW and under 2,000 kW; or for other purposes with a flow of between 20,000 m3 and under 50,000 m3/day and night: Not exceeding VND 4,200,000/scheme or report.

+ Evaluation of schemes or reports on discharge of wastewater into water sources or irrigation works:

* For schemes or reports with a water flow of under 100 m3/day and night: Not exceeding VND 300,000/scheme.

* For schemes or reports with a water flow of between 100 m3 and under 500 m3/day and night: Not exceeding VND 900,000/scheme or report.

* For schemes or reports with a water flow of between 500 m3 and under 2,000 m3/day and night: Not exceeding VND 2,200,000/scheme or report.

* For schemes or reports with a water flow of between 2,000 m3 and under 5,000 m3/day and night: Not exceeding VND 4,200,000/scheme or report.

+ In case of evaluation for extension or addition, the maximum charge rate must not exceed 50% (fifty per cent) of the rate prescribed above.

a.19. Charge for evaluation of reports on results of exploration and assessment of ground water reserves:

- The charge for evaluation of reports on results of exploration and assessment of ground water reserves is collected to cover part or the whole of expenses for the evaluation of reports on results of exploration and assessment of ground water reserves and for the charge collection.

- Charge rates: Depending on the practical conditions in localities, appropriate charge rates shall be prescribed as follows:

+ For reports on results of construction of exploration wells with a water flow of under 200 m3/day and night: Not exceeding VND 200,000/report.

+ For reports on exploration results with a flow of between 200 m3 and 500 m3/day and night: Not exceeding VND 700,000/report.

+ For reports on exploration results with a flow of between 500 m3 and under 1,000 m3/day and night: Not exceeding VND 1,700,000/report.

+ For reports on exploration results with a flow of between 1,000 m3 and under 3,000 m3/day and night: Not exceeding VND 3,000,000/report.

+ In case of evaluation for extension or addition, the maximum charge rate must not exceed 50% (fifty per cent) of the rate prescribed above.

a.20. Charge for evaluation of dossiers and conditions for practicing ground water drills.

- The charge for evaluation of dossiers and conditions for practicing ground water drills is collected to cover part or the whole of expenses for the evaluation of dossiers and conditions for practicing ground water drills and for the charge collection.

- Charge rates: Depending on the practical conditions in localities, appropriate charge rates shall be prescribed but the maximum charge rate must not exceed VND 700,000/dossier. In case of evaluation for extension or addition, the maximum charge rate must not exceed 50% (fifty per cent) of the rate prescribed above.

a.21. Charge for selection and recognition of parental trees, prototypal trees, forest tree gardens and seed forests:

- The charge for selection and recognition of parental trees, prototypal trees, forest tree gardens or seed forests is collected to cover part or the whole of expenses for the selection and recognition of parental trees, prototypal trees, forest tree gardens or seed forests and for the charge collection.

- Charge rates: Depending on the practical conditions in localities, appropriate charge rates are stipulated as follows:

+ For selection and recognition of parental trees or prototypal trees: The maximum charge rate must not exceed VND 2,000,000 per selection and recognition.

+ For selection and recognition of forest tree gardens or seed forests: The maximum charge rate must not exceed VND 5,000,000 per selection and recognition.

b/ For fees:

b.1. Civil status, household status and people’s identity card fees:

- The civil status fee is collected from those for whom a competent state agency settles civil status-related matters in accordance with law. The maximum fee rate applicable to the civil status registration at each management level is as follows:

+ The fee rates applicable to the civil status registration at commune-level People’s Committees: * Birth registration: Not exceeding VND 5,000.

* Marriage registration: Not exceeding VND 20,000.

* Death declaration: Not exceeding VND 5,000.

* Child adoption: Not exceeding VND 20,000.

* Claim of fathers, mothers or children: Not exceeding VND 10,000.

* Change or rectification of civil status for under-14 persons, addition of civil status registration details: Not exceeding VND 10,000.

* Issuance of copies of civil status papers from the master registers: Not exceeding VND 2,000/copy.

* Certification of civil status papers: Not exceeding VND 3,000.

* Other civil status registration matters: Not exceeding VND 5,000.

+ The fee rates applicable to the civil status registration at district-level People’s Committees:

* Re-grant of original birth certificates: Not exceeding VND 10,000.

* Issuance of copies of civil status papers from the master registers: Not exceeding VND 3,000/copy.

* Change or rectification of civil status for under-14 persons, re-determination of nationality, re-determination of sex, addition and adjustment of civil status registration details: Not exceeding VND 25,000.

+ Fee levels applicable to civil status registration at the Justice Services or People’s Committees of provinces or centrally run cities:

* Birth registration: Not exceeding VND 50,000.

* Marriage registration: Not exceeding VND 1,000,000.

* Death declaration: Not exceeding VND 50,000.

* Child adoption: Not exceeding VND 2,000,000.

* Recognition of out-of-wedlock child: Not exceeding VND 1,000,000.

* Issuance of copies of civil status papers from the master registers: Not exceeding VND 5,000/copy.

* Certification of civil status papers: Not exceeding VND 10,000.

* Other civil status registration matters: Not exceeding VND 50,000.

+ To exempt civil status fees for marriage registration and child adoption registration for ethnic minority people in deep-lying and remote areas; to exempt civil status fees for birth registration for children of poor households.

- The household status fee is collected from persons carrying out household status registration and management with police offices in accordance with law. This fee shall not be collected from parents and spouses of war martyrs, under-18 children of war martyrs; war invalids and under-18 children of war invalids; citizens who re-register household status after completing the military or police service; citizens on highland communes and townships under the regulations of the Nationalities Committee. The maximum charge rate for the household status registration and management in districts of centrally run cities or inner wards of provincial cities is as follows:

+ Registration of the move-in of the whole household or a single person without granting a household status book or collective member certificate: Not exceeding VND 10,000/registration.

+ Grant, re-grant or renewal of family household books: Not exceeding VND 15,000/registration. Particularly for the renewal of family household books at the request of household heads due to the change by the state of administrative boundaries, street name or house number: Not exceeding VND 8,000/grant.

+ Grant, re-grant or renewal of sojourn registration certificates for households: Not exceeding VND 10,000/grant; particularly for the renewal of collective member certificates due to the change by the State of administrative boundaries, street names or house numbers: Not exceeding VND 5,000/grant.

+ Grant, re-grant or renewal of sojourn registration certificates for households: Not exceeding VND 10,000/grant.

+ Extension of sojourn: Not exceeding VND 3,000/grant.

+ Grant, re-grant or renewal of sojourn registration papers for a household member: Not exceeding VND 5,000/grant.

+ Correction of changes in family household status books or collective member certificates (no fee is collected for the case of correction of addresses due to the change by the State of administrative boundaries, street name and house number; deletion of names from household status books): Not exceeding VND 5,000/grant.

+ For the household status registration and management in communes and townships in mountainous and border areas, islands and other areas, the maximum charge rate must not exceed 50% (fifty per cent) of the rate prescribed for the household status registration and management in districts of centrally run cities or inner wards of provincial cities.

- The people’s identity card fee is collected from persons for whom the police offices issue, renew or re-issue people’s identity cards. This fee shall not be collected from  parents and spouses of war martyrs, under-18 children of war martyrs; war invalids and under-18 children of war invalids; citizens on highland communes and townships under the regulations of the Nationalities Committee. The maximum fee rate for the issuance of people’s identity cards (excluding the cost of photos of the holders of people’s identity cards) in districts of centrally run cities or inner wards of provincial cities is as follows:

+ Issuance: Not exceeding VND 5,000/issuance.

+ Re-issuance, renewal: Not exceeding VND 6,000/issuance.

+ For the issuance of people’s identity cards in communes and townships in mountainous and border areas, islands and other areas, the maximum fee rate must not exceed 50% (fifty per cent) of the rate prescribed for the issuance of people’s identity cards in districts of centrally run cities or inner wards of provincial cities.

The issuance of people’s identity cards by new technology under the Prime Minister’s Decision No. 446/QD-TTg of May 11, 2004, approving the project on production, issuance and management of people’s identity cards, shall comply with a separate guiding document of the Ministry of Finance and the Ministry of Public Security.

b.2. Fee for grant of work permits to foreigners working in Vietnam:

The fee for grant of work permits to foreigners working in Vietnam is paid by employers when carrying out procedures for the grant of work permits by Vietnamese competent state agencies to foreigners working in their enterprises, agencies or organizations operating in the Vietnamese territory.

- The maximum fee rate for the grant of work permits is as follows:

+ Grant of work permit: Not exceeding VND 400,000/permit.

+ Renewal of work permit: Not exceeding VND 300,000/permit.

+ Extension of work permit: Not exceeding VND 200,000/permit.

b.3. Cadastral fee:

- The cadastral fee is paid by organizations, households or individuals for whom competent state agencies or authorized organizations settle cadastral matters.

- Fee rates: Depending on the practical conditions in each geographical area and local socio-economic development policies, appropriate fee rates shall be prescribed to ensure the following principles:

+ The maximum fee rate applicable to households and individuals in districts of centrally run cities or inner wards of provincial cities is as follows:

* Grant of land use right certificates: Not exceeding VND 25,000/certificate.

* Certification of registration of change in land: Not exceeding VND 15,000/certification.

* Extraction of cadastral maps, documents and data from cadastral dossiers: Not exceeding VND 10,000/extraction.

* Re-grant or renewal of land use right certificates, certification of the legality of land papers: Not exceeding VND 20,000/time.

+ The fee rate applicable to households and individuals in other areas shall not exceed 50% of that applicable to those in districts of centrally run cities or inner wards of provincial cities.

+ The maximum fee rate applicable to organizations is as follows:

* Grant of land use right certificates: Not exceeding VND 100,000/certificate.

* Certification of registration of change in land: Not exceeding VND 20,000/certification.

* Extraction of cadastral maps, documents and data from cadastral dossiers: Not exceeding VND 20,000/extraction.

* Re-grant or renewal of land use right certificates, certification of the legality of land papers: Not exceeding VND 20,000/time.

b.4. Fee for grant of construction permits:

- The fee for grant of construction permits is imposed on applicants for construction permits in accordance with law.

- The maximum fee rate applicable to each category of applicant is as follows:

+ Grant of permits for construction of individual houses of the people (subject to construction permit): Not exceeding VND 50,000/permit.

+ Grant of permits for construction of other works: Not exceeding VND 100,000/permit.

+ Extension of construction permits: Not exceeding VND 10,000/extension.

b.5. Fee for issuance of house number plates:

- The fee for issuance of house number plates is collected by state agencies competent to issue house number plates (for front houses of streets or roads; houses in lanes; apartments in apartment buildings). House owners or their representatives shall pay this fee. If the owner of a house is unidentifiable, the current user of the house shall pay this fee.

- The fee for issuance of house number plates shall comply with the following principle:

- Issuance of new plates: Not exceeding VND 30,000/plate.

- Re-issuance: Not exceeding VND 20,000/plate.

b.6. Fee for grant of business registration certificates or supply of business registration information:

- The fee for grant of business registration certificates to or supply of information on business registration is collected from private business households, private enterprises, limited liability companies, joint stock companies, partnerships, state enterprises, cooperatives and unions of cooperatives, private, people-founded and semi-public education and training establishments, private and people-founded health establishments or cultural and information establishments when they are granted business registration certificates or supplied with information on business registration by competent state agencies.

- The fee rate for the grant of business registration certificates applicable to each type of applicant must comply with the following principles:

- Private business households: Not exceeding VND 30,000/grant.

- Cooperatives, private, people-founded and semi-public education and training establishments, private and people-founded health establishments or cultural and information establishments that are granted business registration certificates by district-level People’s Committees; private enterprises and partnerships: Not exceeding VND 100,000/grant.

+ For cooperatives, unions of cooperatives, private, people-founded and semi-public education and training establishments, private and people-founded health establishments or cultural and information establishments granted business registration certificates by provincial-level People’s Committees; joint stock companies, limited liability companies and state enterprises: Not exceeding VND 200,000/grant.

+ Certification of registration of change in business registration contents; certification of the operation of branches or representative offices of enterprises: Not exceeding VND 20,000/time (of certification or change);

+ Grant of copies of business registration certificates, certificates of change in business registration contents or extracts of business registration contents: Not exceeding VND 2,000/copy.

- The fee rate for the supply of business registration information: Not exceeding VND 10,000/supply. This fee is not collected from state management agencies.

- This fee is exempt for state enterprises when being transformed through equitization into joint stock companies. 

b.7. Fee for grant of electricity activity permits:

- The fee for grant of electricity activity permits is collected from organizations or individuals when they are granted electricity activity permits by competent state agencies in accordance with law.

- The fee rate for grant of electricity activity permits (planning, designing, supervision consultancy and other forms of consultancy on electricity projects or works; management and operation of power plants; electricity distribution and trading) by competent state agencies in localities must not exceed VND 700,000/permit.

b.8. Fee for grant of permits for exploration, exploitation and use of ground water:

- The fee for grant of permits for exploration, exploitation and use of ground water is collected from persons who are granted by competent state agencies permits for exploration, exploitation and use of ground water  in accordance with law.

- The fee rate for grant of permits for exploration, exploitation and use of ground water must not exceed VND 100,000/permit. For the cases of extension or adjustment of contents of permits, the maximum fee rate must not exceed 50% (fifty per cent) of that applicable to the first-time grant of permits.

b.9. Fee for grant of permits for exploitation and use of surface water:

- The fee for grant of permits for exploitation and use of surface water is collected from persons who are granted by competent state agencies permits for exploitation and use of surface water in accordance with law.

- The fee rate for grant of permits for exploitation and use of surface water must not exceed VND 100,000/permit. For the cases of extension or adjustment of contents of permits, the maximum fee rate must not exceed 50% (fifty per cent) of that applicable to the first-time grant of permits.

b.10. Fee for grant of permits for discharge of wastewater into water sources:

- The fee for grant of permits for discharge of wastewater into water sources is collected from persons who are granted by competent state agencies permits for discharge of wastewater into water sources in accordance with law.

- The fee rate for grant of permits for discharge of wastewater into water sources must not exceed VND 100,000/permit. For the cases of extension or adjustment of contents of permits, the maximum fee rate must not exceed 50% (fifty per cent) of that applicable to the first-time grant of permits.

b.11. Fee for grant of permits for discharge of wastewater into irrigation works:

- The fee for grant of permits for discharge of wastewater into irrigation works is collected from persons who are granted by competent state agencies permits for discharge of wastewater into irrigation works in accordance with law.

- The fee rate for grant of permits for discharge of wastewater into irrigation works must not exceed VND 100,000/permit. For the cases of extension or adjustment of contents of permits, the maximum fee rate must not exceed 50% (fifty per cent) of that applicable to the first-time grant of permits.

IV. OTHER RELEVANT MATTERS

1. The collection of charges and fees, the scope and payers of each type of charge or fee (including non-payers, subjects eligible for charge or fee exemption or reduction) defined in this Circular shall be decided by provincial-level People’s Councils to suit the conditions of their respective localities. Agencies and units collecting charges and fees shall be decided by provincial-level People’s Committees as appropriate in accordance with the provisions of Article 6 of the Charge and Fee Ordinance and Article 4 of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance.

2. Management and use of collected charge and fee amounts:

a/ Charges must be clearly determined whether or not they belong to the state budget. For charges that constitute revenues of the state budget, provincial-level People’s Councils shall decide on the percentage of collected charge amounts to be deducted for the collecting units (for units authorized to collect charges apart from their regular tasks or units that are not provided with funds for the charge collection) to cover charge collection expenses.

b/ All collected fee amounts constitute revenues of the state budget. When deciding on the fee rates,  provincial-level People’s Councils shall decide on the percentage of collected fee amounts to be deducted for the collecting units (for units authorized to collect fees) for each type of fee.

c/ When provincial-level People’s Councils have not yet decided on charge or fee portions to be deducted for the charge- or fee-collecting units, the provincial-level People’s Committees may temporarily decide on the percentages of collected charge or fee amounts to be deducted for the charge- or fee-collecting units and shall report such to the People’s Councils at their nearest meetings.

3. Regarding charge receipts:

a/ For fees and charges belonging to the state budget, organizations and individuals, when collecting them, must make out and hand over receipts to charge or fee payers according to the Finance Ministry’s current regulations on the issuance, management and use of tax forms.

b/ For charges not belonging to the state budget, organizations and individuals, when collecting them, shall make out and hand over invoices to charge payers according to the Finance Ministry’s current regulations on the issuance, management and use of sale invoices.

c/ When charge- or fee-collecting organizations and individuals wish to use invoices printed by themselves or charge or fee receipts different from the prescribed common receipt forms or special documents such as stamps or tickets pre-printed with charge rates, they shall make written requests to competent tax authorities for settlement according to regulations.

V. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in “CONG BAO”.

2. This Circular replaces and repeals the following documents:

a/ The Finance Ministry’s Circular No. 71/2003/TT-BTC of July 30, 2003, providing guidance on charges to be decided by People’s Councils of provinces and centrally run cities;

b/ The Finance Minister’s Decision No. 01/2003/QD-BTC of January 6, 2003, prescribing the rates and the management and use of the charge for use of Ngoc Hai fishing port, Do Son town, Hai Phong city;

c/ The Finance Minister’s Decision No. 212/2003/QD-BTC of December 16, 2003, prescribing the rates and the management and use of the charge for use of Cat Ba fishing port, Cat Hai district, Hai Phong city;

d/ The Finance Minister’s Decision No. 74/2004/QD-BTC of September 16, 2004, prescribing the rates and the management and use of the charge for use of Ben Dam port and Con Dao - Vung Tau port;

e/ The Finance Minister’s Decision No. 56/2005/QD-BTC of August 8, 2005, prescribing the rates and the management and use of the charge for use of Tan Son fishing port, Thai Thuy district, Thai Binh province;

f/ The Finance Ministry’s Circular No. 112/2000/TT-BTC of November 21, 2000, guiding the regime of management and use of civil status registration fees;

g/ The Finance Ministry’s Circular No. 77/2002/TT-BTC of September 10, 2002, prescribing the regime of collection, remittance and use management of the fee for grant of people’s identity cards and the fee for household status registration and management;

h/ The Finance Minister’s Decision No. 54/2005/QD-BTC of August 4, 2005, promulgating the rates of the charge for grant of work permits to foreigners working in Vietnam;

i/ The Finance Ministry’s Circular No. 93/2002/TT-BTC of October 21, 2002, guiding the regime of collection, remittance and use management of cadastral fee;

j/ The Finance Ministry’s Circular No. 03/2001/TT-BTC of January 11, 2001, guiding the regime of collection, remittance and use management of the fee for grant of construction permits;

k/ The Finance Minister’s Decision No. 83/2000/QD-BTC of May 29, 2000, promulgating the rates of the fee for grant of business registration certificates;

l/ The Minister’s Decision No. 95/2001/QD-BTC of October 1, 2001, amending and supplementing the Finance Minister’s Decision No. 83/2000/QD-BTC of May 29, 2000, promulgating the rates of the fee for grant of business registration certificates;

m/ The Finance Ministry’s Circular No. 55/1998/TT-BTC of April 20, 1998, guiding the regime of collection, remittance and use management of cooperative business registration fee;

3. To annul Section II of the Table of rates of the fee for grant of electricity activity permits promulgated together with the Finance Ministry’s Circular No. 89/2003/TT-BTC of September 17, 2003, prescribing the regime of collection, remittance and use management of the fee for grant of electricity activity permits.

4. For charges and fees that are newly added under Decree No. 24/2006/ND-CP to be decided by provincial-level People’s Councils and have been guided under the Finance Ministry’s previous documents (such as charge for evaluation of bidding results; civil status, household status or people’s identity card fee; fee for grant of work permits to foreigners working in Vietnam; cadastral fee, etc.,), the guidance of the Ministry of Finance shall be temporarily followed as stipulated in its documents on each specific charge or fee (rates and the regime of collection, remittance, management and use) pending the issuance of new documents by provincial-level People’s Councils in accordance with Decree No. 24/2006/ND-CP and the guidance in this Circular.

5. For charges and fees that are newly added under Decree No. 24/2006/ND-CP to be decided by provincial-level People’s Councils but are not yet guided in any documents promulgated by provincial-level People’s Council in accordance with their competence stipulated in Decree No. 24/2006/ND-CP (such as charge for evaluation to grant permits for use of industrial explosives; charge for evaluation of environmental impact assessment reports; charge for evaluation of schemes or reports on exploration for, exploitation and use of ground water; exploitation and use of surface water; discharge of wastewater into water sources or irrigation works; fee for grant of permits for exploration for, exploitation and use of ground water; fee for grant of permits for discharge of wastewater into water sources, etc.), they may not be collected until regulatory documents are promulgated by provincial-level People’s Councils in accordance with their competence stipulated in Decree No. 24/2006/ND-CP and the guidance in this Circular.         

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