Decree 82/2023/ND-CP amend Decree 120/2016/ND-CP detailing Law on Charges and Fees

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Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government 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
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Official number:82/2023/ND-CPSigner:Le Minh Khai
Type:DecreeExpiry date:Updating
Issuing date:28/11/2023Effect status:
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Fields:Tax - Fee - Charge
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THE GOVERNMENT

______________

No. 82/2023/ND-CP

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

_______________________

Hanoi, November 28, 2023

DECREE

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

_________________________

 

Pursuant to the Law on Organization of the Government dated June 19, 2015, and the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing a number of articles of 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.

 

Article 1. 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

1. To amend Article 1 as follows:

“Article 1. Scope of regulation

This Decree prescribes the declaration, collection and remittance of charges and fees; management, use and finalization of charges; and responsibilities of state agencies and organizations in the collection, remittance, management and use of charges and fees.”.

2. To amend and supplement the title of Article and Clauses 1, 2 and 3 Article 3 as follows:

“Article 3. Declaration, collection, remittance and finalization of charges and fees

1. Charges and fees shall be paid to charge- and fee-collecting organizations or the State Treasury on a monthly, quarterly or annual basis or when they arise, directly in cash or via credit institutions, service providers or by other methods in accordance with law. Based on the nature and characteristics of each charge or fee, competent state agencies specified in Clause 2 Article 4 of the Law on Charges and Fees shall determine appropriate payment methods, declaration and payment periods.

2. Charge- and fee-collecting organizations shall declare and remit charge and fee revenues as follows:

a) On a daily, weekly or monthly basis, charge-collecting organizations shall deposit charge revenues into an account of charge revenues pending remittance into the state budget; fee-collecting organizations shall deposit fee revenues into an account of fee revenues pending remittance into the state budget or deposit fee revenues into an account of state budget revenues opened at State Treasury. After considering whether the charge or fee revenue is small or large and whether the distance from the charge or fee collection place to a state treasury is long or short, competent state agencies specified in Clause 2 Article 4 of the Law on Charges and Fees shall decide whether such charge-collecting organization deposits charge revenues into the account of charge revenues pending remittance into the state budget or fee-collecting organization deposits fee revenues into an account of fee revenues pending remittance into the state budget or deposit fee revenues into an account of state budget revenues on a daily, weekly or monthly basis.

b) Charge-collecting organizations shall declare and remit charge revenues into the state budget on a monthly basis and finalize charge revenues on an annual basis; fee-collecting organizations shall declare and remit fee revenues into the state budget on a monthly basis in accordance with the 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 the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

c) Organizations collecting customs charges or fees for goods, luggage or vehicles in transit and overseas Vietnamese representative missions that collect fees and charges shall declare, collect and remit fees and charges in accordance with Decree No. 126/2020/ND-CP.

3. Charge- and fee-collecting organizations shall make and issue charge and fee receipts in accordance with the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the field of State Treasury.”.

3. To amend and supplement Clauses 1 and 3 Article 4 as follows:

“1. Charges collected for the services provided by state agencies shall be remitted into the state budget; in case state agencies are allowed to have their operating expenses covered by charge revenues, charge revenues shall be deducted at the rate determined under Article 5 of this Decree, the remainder (if any) shall be remitted into the state budget.

State agencies allowed to have their operation expenses covered by charge revenues include:

a) State agencies applying the financial mechanism under the Government’s Decree No. 130/2005/ND-CP dated October 17, 2005, on regulations on the mechanism of autonomy and self-accountability in the use of state payrolls and administrative management funds for state agencies, the Government's Decree No. 117/2013/ND-CP dated October 7, 2013, amending and supplementing a number of articles of the Government's Decree No. 130/2005/ND-CP dated October 17, 2005, on regulations on the mechanism of autonomy and self-accountability in the use of state payrolls and administrative management funds for state agencies and state agencies implementing the specific finance and income mechanism in accordance with the Government’s or Prime Minister’s regulations.

b) Overseas Vietnamese representative missions.

c) Public security and defense agencies assigned to provide services or perform state management jobs and entitled to collect charges in accordance with the Law on Charges and Fees.”.

“3. Charges collected for the services provided by organizations as assigned by competent state agencies may be partly or wholly retained to cover service provision and charge collection expenses at the rate determined under Article 5 of this Decree; the remainder (if any) shall be remitted into the state budget. The retained charge amounts constitute turnover of charge-collecting organizations.”.

4. To amend and supplement Clauses 2, 3, 4 and 5 Article 5 as follows:

“2. The amount of charge revenue retained at a charge-collecting organization, as prescribed in Clauses 1 and 2, Article 4 of this Decree, to cover service provision and charge collection expenses on the basis of estimates shall be approved by the competent agency according to the following items:

a) Expenses for implementation of the autonomy regime (for state agencies) or current expenses (for public non-business units):

- Payments to persons engaged in job performance, service provision or charge collection: wage, remuneration, wage-based allowances and wage-based contributions as prescribed (except wages for cadres and public employees which are paid from the state budget under regulations).

- Expenses for job performance, service provision and charge collection such as stationeries, office supplies, communications, electricity, water and business-trip allowances under current regulations.

- Expenses for regular repair of assets, machinery and equipment directly used in job performance, service provision and charge collection.

- Expenses for purchase of supplies and materials to serve job performance, service provision and charge collection.

- Other expenses related to job performance, service provision and charge collection.

b) Expenses other than those for implementation of the autonomy regime (for state agencies) and non-current expenses (for public nonbusiness units):

- Expenses for procurement and repair of assets, machinery and equipment serving job performance, service provision and charge collection.

- Other non-current expenses related to job performance, service provision or charge collection.

3. In addition to the expenses prescribed in Clause 2 of this Article, retained charge amounts of charge-collecting organizations that are state agencies or public non-business agencies applying specific finance and income mechanisms under the Government’s or Prime Minister’s regulations shall be used under the Government’s or Prime Minister’s regulations until the salary reform is carried out in accordance with Resolution No. 27-NQ/TW dated May 21, 2018, of the 7th Plenary Session of the 12th Central Committee, on reforming salary policy for cadres, civil servants, public employees, armed forces and employees in enterprises.

4. With regard to the amounts of charge revenues retained at charge-collecting organizations to cover expenses prescribed in Clause 2 of this Article, state agencies shall comply with Decree No. 130/2005/ND-CP and Decree No. 117/2013/ND-CP, the Government’s Decrees on management and use of state budget for national defense, security and foreign affairs; and public non-business units shall comply with the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021, providing the financial autonomy mechanism applicable to public non-business units.

5. Annually, charge-collecting agencies (state agencies and public non-business units) shall finalize revenues and expenditures under regulations. After finalizing revenues and expenditures as prescribed, the retained amounts which have not yet been used up in the year may be carried forward to the subsequent year for continued spending under regulations. At the end of 02 years from the year of transfer, the transferred charge amount no longer has a spending task shall be reported by the charge-collecting organization to the specialized management ministry to report to the Ministry of Finance (for charges under the competence of the Ministry of Finance, the Government, and the National Assembly Standing Committee); report to the specialized management Departments (for charges under the competence of the People's Councils of provinces and centrally-run cities (hereinafter referred to as the provincial-level People's Councils), to report to the People's Committees of provinces and centrally-run cities for remittance into the state budget or submission to the competent agency to amend the retained rate accordingly”.

5. To amend and supplement Clause 3 Article 6 as follows:

“3. Ministries, ministerial-level agencies, and government-attached agencies, Supreme People’s Court and Supreme People’s Procuracy shall:

a) Receive requests of charge- and fee-collecting organizations under their management, appraise and submit the Government (for fees and charges under the decision-making competence of the Government or National Assembly Standing Committee), or send written requests to the Ministry of Finance to formulate and submit to the competent authority for promulgation (or promulgation within the competence) of documents on charge and fee rates, remittance, exemption, deduction, management and use in the Fee and Charge Tariff attached to the Law on Charges and Fees.

b) For a charge or fee which is collected by more than one organization or local agency (it is not required to issue a separate document for each charge- or fee-collecting organization), assign related units to plans, appraise and submit these plans to the Government (for fees and charges under the decision-making competence of the Government or National Assembly Standing Committee), or send written requests to the Ministry of Finance to formulate and submit to the competent authority for promulgation (or promulgation within the competence) of documents on charge and fee rates, remittance, exemption, deduction, management and use in the Fee and Charge Tariff attached to the Law on Charges and Fees.

c) In case of amendment, supplementation or annulment of fees and charges specified in the Fee and Charge Tariff attached to the Law on Charges and Fees, assume the prime responsibility for, and coordinate with relevant ministries and sectors in, formulating schemes and submitting them to the Ministry of Finance to report to the Government for submission to the National Assembly Standing Committee for consideration and decision.”.

Article 2. To repeal Article 7 of the Government’s Decree 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.

Article 3. Effect

1. This Decree takes effect on January 12, 2024.

2. In case the legal documents referred to in this Decree are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and chairpersons of provincial-level People’s Committees shall implement this Decree./.

 

 

FOR THE PRIME MINISTER

THE DEPUTY PRIME MINISTER

 

 

Le Minh Khai

 

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