Circular 47/2024/TT-BTC charges for exploitation and use of survey and mapping information

CIRCULAR

Defining rates, regime of collection, remittance, exemption, management and use of the charges for exploitation and use of survey
and mapping information

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

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;

Pursuant to the Government's Decree No. 27/2019/ND-CP dated March 13, 2019 detailing a number of articles of the Law on Survey and Mapping; the Government's Decree No. 136/2021/ND-CP dated December 31, 2021 amending and supplementing a number of articles of the Government's Decree No. 27/2019/ND-CP dated March 13, 2019 detailing a number of articles of the Law on Survey and Mapping;

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; The Government's Decree No. 91/2022/ND-CP dated October 30, 2022 amending and supplementing a number of articles of 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. 11/2020/ND-CP dated January 20, 2020 regulating administrative procedures in the field of State Treasury; the Government's Decree No. 123/2020/ND-CP dated October 19, 2020 regulating invoices and documents;

Pursuant to the Government's Decree No. 14/2023/ND-CP dated April 20, 2023 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance promulgates the Circular on regulations on rates, regime of collection, remittance, exemption, management and use of the charges for exploitation and use of survey and mapping information.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and regimes of collection, remittance, exemption, management and use of the charges for exploitation and use of survey and mapping information being public assets under the management of the State.

2. This Circular applies to: Charge payers; charge-collecting organizations; other agencies, organizations and individuals related to the collection, remittance, management and use of the charges for exploitation and use of survey and mapping information being public assets under the management of the State.

Article 2. Charge-collecting organizations and payers

1. Charge-collecting organizations specified in this Circular are state agencies and public non-business units competent to provide data of survey and mapping being public assets in accordance with the law on survey and mapping.

2. Charge payers as defined in this Circular are organizations and individuals requesting the provision of data of survey and mapping being public assets in accordance with the law on survey and mapping.

Article 3. Charge rates and exemption

1. The charge rates for exploitation and use of survey and mapping information are specified in the Table of charge rates promulgated together with this Circular.

2. In case the Minister of Public Security, the Minister of National Defense or the Chairpersons of the People's Committees of provinces and centrally-run cities propose the exploitation and use of survey and mapping data being public assets for defense and security purposes, the charge rate shall be equal to 60% of the corresponding charge rate in the Charge Rate Table; except for the case specified at Point a Clause 3 of this Article.

3. Exemption from charges shall apply in case where the Ministers, Heads of ministerial-level agencies, government-attached agencies, chaipersons of People's Committees of provinces and centrally-run cities requests the exploitation and use of survey and mapping data being public assets in service of:

a) Defense and security purposes in the state of emergency.

b) Natural disaster prevention and control in the state of emergency.

The state of emergency specified in this Clause shall be determined in accordance with the Law on National Defence, the Law on Civil Defense and the law on natural disaster prevention and control.

Article 4. Declaration and payment of charges

1. The charge payers shall pay the charge when requesting the provision of survey and mapping data, and pay the charge to the charge-collecting organizations according to the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022 regulating the form and time limit for collection, payment and declaration of charges and fees falling under the competence of the Ministry of Finance.

2. No later than the 5^th of each month, the charge-collecting organizations must deposit the collected charge amount of the previous month into the account of charge revenues pending remittance into the state budget of the charge-collecting organizations opened at the State Treasury. Charge-collecting organizations shall declare, collect, pay and settle charges in accordance with the provisions of Circular No. 74/2022/TT-BTC (charges collected by centrally-managed charge-collecting organizations shall be remitted to the central budget, and charges collected by charge-collecting organizations under the management of localities shall be remitted to the local budget).

Article 5. Charge management and use

1. Charge-collecting organizations may deduct 60% of the collected charge amount to cover the cost of service provision and charge collection and remit 40% of the collected charge amount into the state budget; except for the case specified in Clause 2 of this Article. Charge-collecting organizations shall manage and use the retained charge amounts in accordance with Clause 4, Article 1 of the Government's Decree No. 82/2023/ND-CP dated November 28, 2023 amending and supplementing a number of articles of 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.

2. In case the charge-collecting organization is a state agency that is not allowed to presume operating expenses from the charge collection source as prescribed in Clause 3, Article 1 of Decree No. 82/2023/ND-CP, it must pay 100% of the collected charge into the state budget. Sources of expenses for service provision and charge collection activities shall be allocated by the state budget in the estimates of collecting organizations according to the state budget expenditure regimes and norms in accordance with law.

Article 6. Implementation provision

1. This Circular takes effect from September 1, 2024.

2. This Circular:

a) Replaces the Minister of Finance’s Circular No. 196/2016/TT-BTC dated November 08, 2016 regulating the collection rate, regime of collection, remittance, management and use of the charges for exploitation and use of survey and mapping information.

b) Annuls Article 4 of the Minister of Finance’s Circular No. 55/2018/TT-BTC dated June 25, 2018 on amending and supplementing a number of articles of 07 Circulars of the Minister of Finance regulating the collection of charges in the field of natural resources and environment.

c) Annuls Article 2, Clause 2 Article 3 and the Table on charges for  exploitation and use of survey and mapping data promulgated together with the Minister of Finance’s Circular No. 33/2019/TT-BTC dated June 10, 2019 amending and supplementing a number of articles of Circular No. 34/2017/TT-BTC dated April 21, 2017 regulating the collection rates, regime of collection, remittance, management and use of charges for appraisal and grant of permits for surveying and mapping activities and the Circular No. 196/2016/TT-BTC dated November 08, 2016 regulating the collection rate, regime of collection, remittance, management and use of the charges for exploitation and use of survey and mapping information.

3. Other contents related to the collection, remittance, management, use, collection vouchers, publicity of the regime of charge collection for exploitation and use of the charges for exploitation and use of survey and mapping information not mentioned in this Circular shall comply with: Law on Charges and Fees; 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; Decree No. 82/2023/ND-CP; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration, the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022 amending and supplementing a number of articles of Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 regulating administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 regulating invoices and documents; 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, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 regulating invoices and documents.

4. In case legal documents referred to in this Circular are amended, supplemented, or replaced, the amending, supplementing, or replacing documents prevail.

5. Any dificulties arising during the implemetation should be promptly reported to the Ministry of Finance for additional research and guidance./.

TABLE OF CHARGES FOR EXPLOITATION AND USE OF SURVEY AND MAPPING INFORMATION

(Attached to the Minister of Finance’s Circular No. 47/2024/TT-BTC
dated July 10, 2024)

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