Official Dispatch No. 10035/BTC-CST dated July 28, 2011 of the Ministry of Finance summarizing the implementation of the Ordinance on charges and fees
ATTRIBUTE
Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 10035/BTC-CST | Signer: | Do Hoang Anh Tuan |
Type: | Official Dispatch | Expiry date: | Updating |
Issuing date: | 28/07/2011 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Tax - Fee - Charge |
THE MINISTRY OF FINANCE
Official Dispatch No. 10035/BTC-CST dated July 28, 2011 of the Ministry of Finance summarizing the implementation of the Ordinance on charges and fees
To:
- Ministries, ministerial-level agencies and government-attached agencies;
- Provincial and municipal People’s Committee.
On the implementation of appointed functions and tasks, the Ministry of Finance is cooperating with Ministries, industries and localities in researching and building the project of Law on Charges and Fees which is planned to submit to the National Assembly in 2013.
For building the law project to submit authorized agencies for considering and issuing, the Ministry of Finance suggests Ministries, ministerial-level agencies, government-attached agencies and provincial/municipal People’s Committees to summarize and evaluate the implementation of the Ordinance on charges and fees in majors undertaken by ministries and industries as follows:
1. To evaluate the implementation and deployment of the Ordinance on charges, fees and the necessity of issuing Law on charges and fees (attached with form of summarizing, totaling up the implementation of the Ordinance on charges and fees).
2. To differentiation on charges, fees and service price: it is necessary to differentiate charges, fees and service prices: when to be charge and when to be service price,...
3. To the right to issue: to regulate clearly on issuing rights; which type of services that State needs to manage prices (regulations on ceiling charge, floor charge, price) to avoid exclusive right; which type of services that State does not need to manage (businesses can self-decide),...
4. Regulations on issuing: collection charge is to make good total redemption charge (service price), partly redemption (charges of waste water, solid waste,...), non-return (fees).
5. To manage and use acquired charges and fees:
- To pay all charges and fees on state budget. The state budget is paid for operations;
- To extract for units of collecting charges and fees as currently;
- To regulate receivable rate to ensure return rate: lack of increasing adjustment in receivable rate, excess of decreasing adjustment in return rate;
6. To list of charges, fees (list clearly all suggests in charges and fees needed to take out the List; charges and fees needed to add in the List,...).
7. To have unified regulations at the Law on charges and fees: currently, apart from charges and fees listed in the List attached with the Ordinance on charges and fees, there are many other documents on charges and fees.
8. Other proposals (if any).
Summary report shall be sent to the Ministry of Finance (Department of Tax Policy) before September 15, 2011./.
FOR THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
Summarizing, totaling up the implementation of the Ordinance on charges and fees
of the Ministries, industries.....year....(1)
No. | Name of charges and fees | Documents on regulating collection regime | Contents | Collection amount and management, usage (1.000 dong) | Note | ||||||
Agencies, units of collection | Collection level | Regime on management and usage(2) | Total | If the collection does not belong to state budget | If the collection belongs to state budget | ||||||
Value added tax | Enterprise Income Tax | Amount paid to state budget | Remained amount to agencies, units | ||||||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
I | Implementing charges and fees | ||||||||||
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II | Annulled charges and fees | ||||||||||
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III | Charges and fees needed to be supplemented | ||||||||||
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___________________
(1) Each sheet per year (from 2008 to the end 2010)
(2) If the collection does not belong to state budge, please write “pay tax”, If the collection belongs to state budget, please write percentage (%) of payment to the state budget and percentage (%) of extraction to agencies and unites in accordance with regulation regime.
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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