Circular 197/2016/TT-BTC charge rates for exploitation, use of hydro-meteorological information and data

CIRCULAR

Providing for rates, collection, remittance, management and use of charges for exploitation and use of hydro-meteorological information and data

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

Pursuant to the Law on Hydro-meteorology dated November 23, 2015;

Pursuant to the Government’s Decree No. 38/2016/ND-CP dated May 15, 2016, detailing a number of articles of the Law on Hydro-meteorology;

Pursuant to the Government’s Decree’s No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013, 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 hereby promulgates the Circular providing for rates, collection, remittance, management and use of charges for exploitation and use of hydro-meteorological information and data.

Article 1. Scope of regulation and subjects of application

1. Circular provides for rates, collection, remittance, management and use of charges for exploitation and use of hydro-meteorological information and data.

2. State agencies may exploit for free hydro-meteorological information and data a for the following purposes:

a) Announcement in the mass media not for profit.

b) Support of natural disaster prevention and combat and assurance of national defense and security.

c) Exchange with foreign countries and international organizations under treaties to which the Socialist Republic of Vietnam is a contracting party.

d) In service of the operations of agencies of the Party, National Assembly, Government and central-level socio-political organizations.

dd) In service of investigation, adjudication, and dispute resolution activities at the request of investigation and adjudication agencies.

e) In service of the development of strategies, planning, and plans for socio-economic development of ministries, sectors, and localities at the request of Ministers and Heads of ministerial-level agencies; and Chairperson of the provincial-level People's Committees.

3. This Circular applies to: Charge payers; charge collectors; and agencies, organizations and individuals involved in the collection of charges for exploitation of hydro-meteorological information and data.

Article 2. Charge collectors and charge payers

1. Agencies, organizations and individuals that request the National Center for Hydro-Meteorological Forecasting under the Ministry of Natural Resources and Environment to provide hydro-meteorological information and data shall pay charges, except for the cases specified in Clause 2 Article 1 of this Circular.

2. The National Center for Hydro-Meteorological Forecasting under the Ministry of Natural Resources and Environment shall collect charges in accordance with this Circular.

Article 3. Charge rates

The charge rates for exploitation and use of hydro-meteorological information and data are specified in the Charge Tariff attached to this Circular.

Article 4. Declaration and remittance of charges by charge collectors

1. By the 5^th every month at the latest, the charge collectors shall remit the charge amounts collected in the previous month into the State Treasury accounts of charges pending remittance into the state budget.

2. Charge collectors shall declare and remit the collected charge amounts on a monthly basis and make annual account-finalization in accordance with Clause 3 Article 19 of the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 5. Charge management and use

1. Charge collectors may retain 70% of collected amount to pay for service provision and charge collection. The retained charge amounts shall be managed and used under Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees.

2. Charge collectors shall remit the 30% of the collected charge amount into the state budget under the chapters, sections and sub-sections of the State Budget Index. Deadlines for charge payment shall comply with Clause 2 Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 6. Implementation organization and implementation provisions

1. This Circular takes effect from January 1, 2017, and replaces the Minister of Finance's Circular No. 23/2009/TT-BTC dated February 5, 2009, providing for the rates, collection, remittance, management and use of charges for exploitation and use of information and data on hydro-meteorology, water and air environment, and the Minister of Finance's Decision No. 562a/QD-BTC dated March 20, 2009, on correcting Circular No. 23/2009/TT-BTC dated February 5, 2009.

2. Other matters related to the collection, remittance, management and use of charges, charge receipts, and publicization of the regulations on charge collection which are not mentioned in this Circular shall comply with the Law on Charge 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 Charges and Fees; the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013; the Minister of Finance’s Circular No. 153/2016/TT-BTC dated November 15, 2016, guiding the printing, issuance, management and use of different types of receipts of charges and fees belonging to the state budget, and  amending, supplementing or replacing documents (if any).

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

* All Appendices are not translated herein.