Circular No. 02/2014/TT-BTC guiding fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities.

CIRCULAR

Guidelines on fees and charges within the authority to decide

of the People's Councils of provinces and centrally governed cities

_________________

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 88/2009/NĐ-CP dated October 19, 2009 of the Government on issuing certificates of land use rights, ownership of houses and other assets attached to land;

Pursuant to Decree No. 100/2013/NĐ-CP dated September 3, 2013 amending and supplementing certain articles of Decree No. 11/2010/NĐ-CP dated February 24, 2010 of the Government on management and protection of road infrastructure;

Pursuant to Decision No. 72/2013/QĐ-TTg dated November 26, 2013 of the Prime Minister on financial mechanisms and policies for border economic zones;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating 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 issues this Circular guiding fees and charges within the authority to decide of the People's Councils of provinces and centrally governed cities (hereinafter referred to collectively as provincial level), as follows:

Article 1. List of items of fees under the authority of the Provincial People's Council

1. Market fee;

2. Ferry crossing fee;

3. Ferry fee (for ferries under local management);

4. Street pavement, road shoulder, curb, dock, parking lot, water surface usage fee;

5. Bridge passage fee (for bridges under local management);

6. Sanitation fee;

7. Parking fee for bicycles, motorcycles, automobiles;

8. Land surveying and mapping fee;

9. Land use right certification examination fee;

10. Fish port usage fee;

11. Land data exploitation and utilization fee;

12. Library fee (for libraries under local management);

13. Industrial explosives permit examination fee (for activities conducted by local authorities);

14. Scenic spot, historical relic, cultural site tour fee (for scenic spots under local management);

15. Environmental impact assessment report examination fee (for activities conducted by local authorities);

16. Underground water exploration, exploitation, utilization, surface water exploitation, utilization, wastewater discharge into water sources, irrigation works report examination fee (for activities conducted by local authorities);

17. Underground water reserve exploration result report examination fee (for activities conducted by local authorities);

18. Underground water drilling profession qualification file examination fee (for activities conducted by local authorities);

19. Tree mother, tree headstock, forestry seedling garden, forest seedling selection and recognition fee (for activities conducted by local authorities);

20. Motorbike road usage fee;

21. Auction fee (for fees collected by local authorities);

22. Examination, recruitment fee (for educational institutions under local management);

23. Secured transaction information provision fee (for transactions conducted locally);

24. Environmental protection fee for domestic wastewater; solid waste; mineral extraction;

25. Infrastructure construction project usage fee (collected from vehicles entering and exiting border gates), service and public utility projects in border economic zones.

Article 2. List of fees under the authority of the Provincial People's Council

1. Civil registration fees, residence registration fees, identity card issuance fees (for tasks performed by local authorities);

2. Work permit issuance fees for foreigners working in Vietnam;

3. Land administration fees;

4. Construction permit issuance fees;

5. House number plate issuance fees;

6. Business registration certificate issuance fees, provision of business registration information fees (for cooperatives, cooperative unions, private educational institutions, self-established, semi-public institutions; private healthcare facilities, self-established, cultural information institutions);

7. Electricity operation permit issuance fees (for licensing activities carried out by local authorities);

8. Underground water exploration, exploitation, and utilization permit issuance fees (for licensing activities carried out by local authorities);

9. Surface water exploitation and utilization permit issuance fees (for licensing activities carried out by local authorities);

10. Wastewater discharge permit issuance fees into water sources (for licensing activities carried out by local authorities);

11. Wastewater discharge permit issuance fees into irrigation works (for licensing activities carried out by local authorities);

12. Motor vehicle transportation business license issuance fees;

13. Copy issuance fees, certification fees;

14. Security transaction registration fees (for local transactions);

15. Vehicle registration and license plate issuance fees for motor vehicles (only applicable to Hanoi City and Ho Chi Minh City, the Provincial People's Council shall specify the specific rates according to the guidelines of the Ministry of Finance);

16. Stamp duty (for passenger cars with less than 10 seats).

Article 3. Regarding collection rates

1. Principles for determining collection rates

Ensuring the principles for determining fee and charge collection rates as stipulated in Article 8 of Decree No. 57/2002/ND-CP dated June 3, 2002, guiding the implementation of the Ordinance on Fees and Charges; Clause 4, Article 1 of Decree No. 24/2006/ND-CP and guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006, issued by the Ministry of Finance, amending and supplementing Circular No. 63/2002/TT-BTC.

To ensure timely and appropriate policy issuance in line with the operations of the Provincial People's Council, the Ministry of Finance provides specific principles for localities to apply, as follows:

a) For fees prescribed from Clause 1 to Clause 6 of Article 1, this Circular does not specify a maximum rate: The provincial People's Committee shall submit to the Provincial People's Council for decision on the collection rate or the maximum collection rate for each fee. Based on the maximum collection rate decided by the Provincial People's Council, the provincial People's Committee will specify the actual collection rate suitable for the conditions and circumstances of each locality where the fee is collected or needs to be collected.

b) For fees prescribed from Clause 8 to Clause 19 of Article 1 and charges prescribed from Clause 1 to Clause 12 of Article 2 in this Circular, which have specified maximum rates: The provincial People's Committee shall submit to the Provincial People's Council for decision on the collection rate or the uniform rate range applicable throughout the province for each fee and charge. Based on the collection rate or the rate range decided by the Provincial People's Council, the provincial People's Committee will specify the actual collection rate suitable for the conditions and circumstances of each locality where the fee or charge is collected or needs to be collected.

c) For bicycle, motorcycle, and car parking fees prescribed in Clause 7 of Article 1:

- At parking points and non-state-invested parking lots, there is no maximum rate, applying the principle stipulated in Point a, Clause 1 of this Article.

- At public outdoor parking points and state-invested parking lots, there is a maximum rate, applying the principle stipulated in Point b, Clause 1 of this Article.

d) For fees and charges with maximum rates stipulated in Point b, Clause 1 of Article 3 of this Circular, when the national consumer price index fluctuates by more than 20% from the date this Circular takes effect (calculated monthly), depending on the economic and social situation at the locality, the provincial People's Committee may submit to the Provincial People's Council for decision to adjust the collection rate but not exceeding the increase in the consumer price index from the date this Circular takes effect to the date of adjusting the fee and charge collection rate.

From the next adjustment of the collection rate: Based on the fluctuation of the consumer price index (monthly) stipulated in this point from the date of the previous adjustment, to propose the adjustment of the collection rate, but not exceeding the increase in the consumer price index from the date of the previous adjustment to the date of the next adjustment of the collection rate.

The consumer price index is based on the index published by the General Statistics Office.

Determining the collection rate for each fee and charge must comply with the procedures stipulated in Article 11 of the Ordinance on Fees and Charges, which requires the provincial People's Committee to submit to the same-level People's Council for decision.

f) For remaining fees and charges, such as fees and charges specifically regulated by the Government or the Ministry of Finance in separate documents, including auction fees; examination and recruitment fees (enrollment fees); information provision fees for security transactions; fees for using infrastructure works (charged for vehicles entering and exiting border gates), other public service and utility works in border economic zones; copy issuance fees, certification fees; security transaction registration fees; environmental protection fees; vehicle registration and license plate issuance fees for motor vehicles; stamp duty... then the collection rates, exemption and reduction policies, management, and usage shall be applied according to the provisions in those documents.

g) In cases where the collection rates of fees and charges remain unsuitable for local conditions even after adjustment according to the provisions in Point d, Clause 1 of Article 3 of this Circular, the provincial People's Committee shall exchange opinions with the Ministry of Finance in writing before submitting to the Provincial People's Council for decision.

g) For provinces and centrally governed cities that have unified documents from the Ministry of Finance regarding fee and charge levels higher than those stipulated in this Circular, they shall continue to apply such levels in accordance with the guidance provided in those documents.

2. Depending on the specific conditions and circumstances of the locality where the collection of fees and charges takes place, attention should be paid to certain aspects concerning the content and level of fees as follows:

a) Regarding fees

a.1. Market Fees

- Market fees are charges for using sales areas by traders operating within markets to compensate for investment and management costs of the market management board, management team, or enterprise managing the market.

- Collection Level: The level of collection varies depending on the scale of the market, the nature of its activities, the selling area of vendors within the market, and the specific situation of the locality, to ensure appropriate regulation.

a.2. Ferry Fees

- Ferry fees are the income of the ferry owner or passenger terminal (where there is investment in building the terminal and management personnel) for passengers using the ferry or those renting the ferry to transport goods across rivers, canals, or along rivers, canals, lakes, or docking at passenger ships while they are in operation. This fee is used to cover the costs of operating the ferry and managing the terminal (if applicable).

- Collection Level: The level of collection varies depending on the type of ferry (propelled by oars, sails, cables, or engines), the nature of the activity (ferry crossing, ferry service, or ferry screen), the distance traveled by the ferry, and the specific situation of the locality, to ensure appropriate regulation.

a.3. Fees for Using Sidewalks, Roadways, Curbs, Wharfs, Parking Lots, Water Surfaces

Fees for using sidewalks, roadways, curbs, wharfs, parking lots, water surfaces are collected from entities permitted to use these areas for travel, living, production, business purposes in accordance with planning, plans, and state regulations on the management and use of sidewalks, roadways, curbs, wharfs, parking lots, water surfaces.

Collection Level: The level of collection varies depending on the specific situation of each locality regarding the management and use of sidewalks, roadways, curbs, wharfs, parking lots, water surfaces, to ensure appropriate regulation based on usage frequency, revenue, or area used.

a.4. Sanitation Fees

- Sanitation fees are collected to offset part or all of the costs of waste collection and transportation activities within the locality, such as costs for organizing the operations of waste collection and transportation units.

- Collection Level may vary according to different types of entities, including individuals residing, households, administrative and public service units, production and business establishments within the locality where waste collection and transportation activities are organized, to ensure appropriate regulation.

a.5. Bicycle, Motorcycle, Car Parking Fees

- Bicycle, motorcycle, car parking fees are collected from vehicle owners who need to park bicycles, motorcycles, cars at public parking spots or parking lots in compliance with local urban planning and infrastructure regulations.

- Fee level:

+ Bicycle, motorcycle, car parking fees at public parking spots or parking lots invested by the State are revenues belonging to the state budget:

The daytime collection level for bicycle parking fees does not exceed 2,000 VND per session, for motorcycle parking fees does not exceed 4,000 VND per session, and for car parking fees depends on the number of seats or weight of the vehicle but does not exceed 20,000 VND per session; specifically, in special-class cities, the car parking fee collection level may be higher but does not exceed 40,000 VND per session.

Nighttime parking fees may be higher than daytime fees but not more than twice the daytime fee level. In cases where parking spans both day and night, the maximum combined day and night fee is equal to the sum of the daytime and nighttime fees.

Monthly parking fees shall not exceed fifty times the daytime fee level.

For parking spots or lots at hospitals, schools, markets, etc., which have high demand for parking, lower fee levels should be applied compared to other places.

For parking spots or lots for cars that require higher service conditions for high-quality vehicles, or at scenic spots, historical sites, cultural facilities where visitors often need to park for extended periods, making parking more challenging, adjustment factors from 1 to 3 may be applied based on specific needs.

+ Bicycle, motorcycle, car parking fees at parking spots or lots not invested by the State are revenues not belonging to the state budget: The level of collection varies depending on the parking conditions, economic and social situations during each period, and the ability of fee payers to contribute, ensuring appropriate regulation. At the same time, the fee level must take into account the profitability of investing in parking spots or lots.

Organizations and individuals collecting fees not belonging to the state budget have the obligation to pay taxes according to the law on the collected fees and have the right to manage and use the fee revenue after paying taxes as stipulated in Part D, Section III, Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges.

a.6. Surveying and Mapping Fees

- Surveying and mapping fees are collected from organizations, individuals, and households granted land use rights, lease rights, or permission to change land use purposes by competent state authorities, to support additional costs for surveying and mapping in areas without coordinate-based land maps.

- Collection Level: Based on the steps of work, requirements for surveying and mapping, and depending on the location and size of the land granted, leased, or permitted to change use, the maximum surveying and mapping fee collection level does not exceed 1,500 VND per square meter.

a.7. Land Use Right Certification Examination Fees

- The land use right grant examination fee is a revenue collected from subjects registering and submitting applications for land use rights who have a need or must undergo examination according to regulations, aimed at compensating for the costs of examining applications, the necessary conditions for competent state agencies to transfer land or lease land such as: current land use conditions, planning and land use plans, living and production conditions... The land use right grant examination fee only applies to cases where competent state agencies conduct examinations to transfer land or lease land and to cases involving the transfer of ownership of houses attached to land use rights.

- Collection rate: Depending on the area of land granted land use rights, the complexity of each type of application for land use rights, such as new grants or re-grants; the different purposes of land use (for residential purposes, production, business) and specific local conditions, different collection rates will be applied appropriately, ensuring that the collection rate for land used for residential purposes is lower than that for land used for production or business purposes, with the highest rate not exceeding 7,500,000 VND per application.

a.8. Port fishery user fee

- The port fishery user fee is a revenue collected to compensate partially or fully for the management, investment, and use costs of port fisheries by organizations and individuals using goods and means of transport at the port.

- Collection rate: Depending on the scale of port construction investment, the conditions for receiving vessels and goods at the port, appropriate collection rates will be set, such as:

+ For fishing vessels docking at the port, the maximum collection rate for one entry or exit from the port is as follows:

* With horsepower under 20 HP: Not more than 10,000 VND.

* With horsepower from 20 HP to 50 HP: Not more than 20,000 VND.

* With horsepower from 50 HP to 90 HP: Not more than 40,000 VND.

* With horsepower from 90 HP to 200 HP: Not more than 60,000 VND.

* With horsepower over 200 HP: Not more than 100,000 VND.

+ For transportation vessels docking at the port, the maximum collection rate for one entry or exit from the port is as follows:

* With cargo capacity under 5 tons: Not more than 20,000 VND.

* With cargo capacity from 5 to 10 tons: Not more than 40,000 VND.

* With cargo capacity from 10 to 100 tons: Not more than 100,000 VND.

* With cargo capacity over 100 tons: Not more than 160,000 VND.

+ For transportation means, the maximum collection rate for one entry or exit from the port is as follows:

* Motorbikes, rickshaws, three-wheeled cargo vehicles: Not more than 2,000 VND.

* Means with cargo capacity under 1 ton: Not more than 10,000 VND.

* Means with cargo capacity from 1 to 2.5 tons: Not more than 20,000 VND.

* Means with cargo capacity from 2.5 to 5 tons: Not more than 30,000 VND.

* Means with cargo capacity from 5 to 10 tons: Not more than 40,000 VND.

* Means with cargo capacity over 10 tons: Not more than 50,000 VND.

+ For goods passing through the port, the maximum collection rate is as follows:

* Fresh aquatic products, live animals: Not more than 20,000 VND per ton.

* Goods in containers: Not more than 70,000 VND per container.

* Other types of goods: Not more than 8,000 VND per ton.

- In cases requiring other units of measurement, it shall depend on the nature and characteristics of each type of goods and means of transport to convert accordingly.

- A reduction in the port fishery user fee shall apply to means of transport that require port usage and pay fees monthly, quarterly, or annually compared to the collection rate per entry or exit from the port.

a.9. Land data exploitation and utilization fee

- The land data exploitation and utilization fee is a revenue collected from individuals who need to exploit and utilize land data managed by competent state agencies responsible for land records and data (such as land administration offices, People's Committees of communes, wards, districts, counties...) to compensate for management and service costs related to the exploitation and utilization of land data by those in need.

- The maximum collection rate for this fee does not exceed 300,000 VND per record or document (excluding printing and copying costs).

a.10. Library fee

- Library fees are charges aimed at covering essential costs for library operations when providing services using the library's resources for readers.

- Collection rate: Depending on specific circumstances, conditions, and methods of operation and provision of services to readers, different collection rates will be applied appropriately. In principle, library fees include:

+ Membership card fee, reading card fee, with a maximum of not more than 40,000 VND per card per year for adult readers.

+ Fee for using multimedia reading rooms, rare document reading rooms, and other special reading rooms (if available), with a maximum of not more than five times the membership card and reading card fee.

+ The library fee for child readers shall be applied at a maximum of fifty percent (50%) of the fee applicable to adult readers.

+ A fifty percent (50%) reduction in library fees shall apply to the following cases:

Individuals entitled to cultural consumption benefits as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Government on "Cultural Consumption Benefits Policy". In cases where it is difficult to determine whether an individual is entitled to cultural consumption benefits as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg, a confirmation letter from the People's Committee of the commune, ward, town where the individual resides is sufficient.

Severely disabled persons as defined in Clause 2, Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

In cases where an individual is both entitled to cultural consumption benefits and is severely disabled, they shall only be eligible for a fifty percent (50%) reduction in library fees.

+ Free library access for extremely severely disabled persons as defined in Clause 1, Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

For other service activities, such as translation, photocopying of documents, utilization of domestic and international library information networks, compilation of bibliographies by topic, provision of processed information products according to reader requests, delivery of documents directly to readers or via postal service... these are service charges, implemented based on agreements between the library and readers with needs.

a.11. Industrial Explosive Material Usage Permit Examination Fee

- The fee for reviewing the permit to use industrial explosives is a revenue of the competent state agency from the entity that needs to use industrial explosives to offset part or all of the costs incurred in conducting the review work for issuing the permit to use industrial explosives.

- The level of collection: Depending on the specific conditions of each locality, the level of collection shall be determined appropriately according to the scale, duration of use of industrial explosives, or the complexity of the review work, with the maximum level of collection not exceeding 6,000,000 VND/per review.

a.12. Fee for visiting scenic spots, historical sites, cultural works

- The fee for visiting scenic spots, historical sites, and cultural works is a revenue aimed at offsetting part or all of the costs related to preservation, repair, restoration, and management of scenic spots, historical sites, and cultural works.

- The level of fee collection: Depending on the actual conditions, scale, and form of organizing visits for each scenic spot, historical site, and cultural work, different levels of fee collection shall be determined appropriately, but must ensure the following principles:

+ A uniform rate shall be applied to both Vietnamese and foreign visitors.

+ For adults, the level of collection does not exceed 40,000 VND/per visit/person.

+ For children, the level of collection does not exceed 20,000 VND/per visit/person.

+ For scenic spots, historical sites, and cultural works recognized as World Cultural and Natural Heritage Sites by the United Nations Educational, Scientific and Cultural Organization (UNESCO), higher levels of collection may be applied. The People's Committee of the province shall submit to the Provincial People's Council for decision on the level of collection or the maximum level of collection for each fee item. Based on the maximum level of collection decided by the Provincial People's Council, the Provincial People's Committee shall determine the specific level of collection appropriate to the scale and form of organizing visits for each scenic spot, historical site, and cultural work.

+ Reduce by 50% the fee for visiting scenic spots, historical sites, and cultural works in the following cases:

Persons entitled to preferential cultural benefits as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Government on "Policies for Preferential Cultural Benefits." In cases where it is difficult to determine whether a person is entitled to preferential cultural benefits as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg, it is only necessary to have a confirmation letter from the People's Committee of the commune, ward, or town where the person resides.

Severely disabled persons as defined in Clause 2, Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

Elderly persons as defined in Article 2 of the Law on the Elderly are Vietnamese citizens aged 60 years or older.

In cases where a person is entitled to both or three types of preferential benefits mentioned above, only a 50% reduction in the fee for visiting scenic spots, historical sites, and cultural works will be granted.

+ Exempt the fee for visiting scenic spots, historical sites, and cultural works for persons with severe disabilities as stipulated in Clause 1 of Article 11 of Decree No. 28/2012/NĐ-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

a.13. Fee for reviewing environmental impact assessment reports

- The fee for reviewing environmental impact assessment reports is a revenue aimed at offsetting part or all of the costs incurred in conducting the review work for environmental impact assessment reports and collecting fees.

- The level of collection: Depending on the specific conditions of each locality, the level of collection shall be determined appropriately according to the scale of the project; the specialty of the project, or the complexity of the review work, with the maximum level of collection not exceeding the level of collection set out in the Fee Schedule issued together with this Circular. In cases of re-reviewing environmental impact assessment reports, the level of collection shall not exceed 50% of the level applicable to the main environmental impact assessment report.

a.14. Fee for reviewing project proposals, exploration, exploitation, and utilization plans for underground water; exploitation and utilization plans for surface water; discharge of wastewater into water sources, irrigation works

- The fee for reviewing project proposals, exploration, exploitation, and utilization plans for underground water; exploitation and utilization plans for surface water; discharge of wastewater into water sources, irrigation works is a revenue aimed at offsetting part or all of the costs incurred in conducting the review work for project proposals, exploration, exploitation, and utilization plans for underground water; exploitation and utilization plans for surface water; discharge of wastewater into water sources, irrigation works and collecting fees.

- The level of collection: Depending on the specific conditions in the locality, the level of collection shall be determined appropriately, such as:

+ Reviewing project proposals, exploration plans for underground water:

* For project proposals for wells with a daily and nightly water flow rate under 200 m³/day-night: Not exceeding 400,000 VND/per proposal.³* For project proposals, exploration plans for underground water with a water flow rate from 200 m³

to under 500 m³³/day-night: Not exceeding 1,100,000 VND/per proposal, report.³* For project proposals, exploration plans for underground water with a water flow rate from 500 m³

to under 1,000 m³³/day-night: Not exceeding 2,600,000 VND/per proposal, report.³* For exploration plans for underground water with a water flow rate from 1,000 m³

to under 3,000 m³³/day-night: Not exceeding 5,000,000 VND/per proposal, report.³+ Reviewing project proposals, exploitation and utilization plans for surface water:

* For project proposals, exploitation and utilization plans for surface water for agricultural production with a flow rate under 0.1 m³

/second; or for power generation with a capacity under 50 kW; or for other purposes with a flow rate under 500 m³³/day-night: Not exceeding 600,000 VND/per proposal, report.³* For project proposals, exploitation and utilization plans for surface water for agricultural production with a flow rate from 0.1 m³

to under 0.5 m³³/second; or for power generation with a capacity from 50 kW to under 200 kW; or for other purposes with a flow rate from 500 m³³/day-night: Not exceeding 1,800,000 VND/per proposal, report.³/day-night: Not exceeding 5,000,000 VND/per proposal, report.³* For project proposals, exploitation and utilization plans for surface water for agricultural production with a flow rate from 0.5 m³

/second; or for power generation with a capacity from 200 kW to under 1,000 kW; or for other purposes with a flow rate from 3,000 m³³to less than 1 m³.³to under 20,000 m³³/day-night: Not exceeding 4,400,000 VND/per proposal, report.³* For project proposals, exploitation and utilization plans for surface water for agricultural production with a flow rate from 1 m³

/second; or for power generation with a capacity from 1,000 kW to under 2,000 kW; or for other purposes with a flow rate from 20,000 m³³to under 50,000 m³³/day-night: Not exceeding 8,400,000 VND/per proposal, report.³+ Reviewing project proposals, exploitation and utilization plans for discharging wastewater into water sources, irrigation works:³* For project proposals, exploitation and utilization plans with a water flow rate under 100 m³

+ Review the discharge project, wastewater discharge report into water sources, hydraulic works:

* For projects, reports with a flow rate below 100 m³Per day and night: Not exceeding 600,000 VND/per project, report.

* For projects, reports with water flow rate from 100 m³/day-night: Not exceeding 1,100,000 VND/per proposal, report.³* For project proposals, exploitation and utilization plans for surface water for agricultural production with a flow rate from 0.5 m³

* For projects, reports with water flow rate from 500 m³ to less than 2,000 m³* For project proposals, exploitation and utilization plans for surface water for agricultural production with a flow rate from 1 m³

* For projects, reports with water flow rate from 2,000 m³ to less than 5,000 m³* For project proposals, exploitation and utilization plans with a water flow rate under 100 m³

+ In cases of re-evaluation for extension or supplementation, the maximum fee shall be fifty percent (50%) of the aforementioned prescribed fees.

a.15. Fee for evaluating the report on the results of groundwater exploration and assessment

- The fee for evaluating the report on the results of groundwater exploration and assessment is a charge to offset part or all of the costs incurred in conducting the evaluation of such reports and collecting fees.

- The level of collection: Depending on the specific conditions in the locality, the level of collection shall be determined appropriately, such as:

+ For the report on the results of construction of exploratory wells with water flow rate below 200 m³/day and night: Not exceeding 400,000 VND/per report.

+ For the report on the results of exploration with water flow rate from 200 m³/day-night: Not exceeding 1,100,000 VND/per proposal, report.³/day and night: Not exceeding 1,400,000 VND/per report.

+ For the report on the results of exploration with water flow rate from 500 m³/day-night: Not exceeding 2,600,000 VND/per proposal, report.³/day and night: Not exceeding 3,400,000 VND/per report.

+ For the report on the results of exploration with water flow rate from 1,000 m³/day-night: Not exceeding 5,000,000 VND/per proposal, report.³/day and night: Not exceeding 6,000,000 VND/per report.

+ In cases of re-evaluation for extension or supplementation, the maximum fee shall be fifty percent (50%) of the aforementioned prescribed fees.

a.16. Fee for evaluating drilling water underground application files and conditions

- The fee for evaluating drilling water underground application files and conditions is a charge to offset part or all of the costs incurred in conducting the evaluation of such files and conditions and collecting fees.

- The amount of the fee: Depending on specific conditions at localities, the appropriate fee level shall be determined, with the maximum fee not exceeding 1,400,000 VND/per file. In cases of re-evaluation for extension or supplementation, the maximum fee shall be fifty percent (50%) of the aforementioned prescribed fees.

a.17. Fee for selection, recognition of mother trees, headwater trees, forestry seedling gardens, seedling forests

- The fee for selection, recognition of mother trees, headwater trees, forestry seedling gardens, seedling forests is a charge to offset part or all of the costs incurred in conducting the selection, recognition of mother trees, headwater trees, forestry seedling gardens, seedling forests and collecting fees.

- The level of collection: Depending on the specific conditions in the locality, the level of collection shall be determined appropriately, such as:

+ For selection, recognition of mother trees, headwater trees: The maximum fee does not exceed 3,000,000 VND/per selection, recognition.

+ For selection, recognition of forestry seedling gardens, seedling forests: The maximum fee does not exceed 7,500,000 VND/per selection, recognition.

b) For registration fees

b.1. Registration fees for civil status, residence registration, identity cards

- Civil status registration fee is a charge levied on individuals who have their civil status matters resolved by competent state agencies according to the law. The maximum fee applicable for civil status registration at each management level is as follows:

+ The fee applicable for civil status registration at the People's Committee of communes:

* Birth registration: Not exceeding 8,000 VND.

* Marriage registration: Not exceeding 30,000 VND.

* Death registration: Not exceeding 8,000 VND.

* Acknowledgment of parentage: Not exceeding 15,000 VND.

* Issuance of certified copies of civil status documents from the civil status book: Not exceeding 3,000 VND/per copy.

* Confirmation of civil status documents: Not exceeding 5,000 VND.

* Other civil status registrations: Not exceeding 8,000 VND.

+ The fee applicable for civil status registration at the People's Committee of districts:

* Reissue of original birth certificates: Not exceeding 15,000 VND.

* Issuance of certified copies of civil status documents from the civil status book: Not exceeding 5,000 VND/per copy.

* Determination of nationality, gender correction, adjustment of civil status: Not exceeding 28,000 VND.

+ The fee applicable for civil status registration at the Department of Justice, People's Committee of provinces and centrally-administered cities:

* Birth registration: Not exceeding 75,000 VND.

* Marriage registration: Not exceeding 1,500,000 VND.

* Death registration: Not exceeding 75,000 VND.

* Acknowledgment of illegitimate children: Not exceeding 1,500,000 VND.

* Issuance of certified copies of civil status documents from the original: Not exceeding 8,000 VND/per copy.

* Confirmation of civil status documents: Not exceeding 15,000 VND.

* Other civil status registrations: Not exceeding 75,000 VND.

+ Exemption of civil status registration fees when registering for the first time, issuing new or replacing documents according to the regulations of competent state agencies for: Birth registration; marriage registration; death registration; correction and amendment of civil status for persons under 14 years old, supplementary civil status.

+ Civil status registration fees for adoption registration are implemented according to the provisions of Government Decree No. 19/2011/NĐ-CP dated March 21, 2011 detailing certain articles of the Law on Adoption and other guiding documents (if any).

- Residence registration fee is a charge levied on individuals who register and manage their residence with the registration and management agency according to the law on residence. No residence registration fee is charged for the following cases: father, mother, wife (or husband) of烈士，请你按照指示翻译接下来的文本，确保遵守所有规则和格式要求。别忘了保持正式、客观和精准的官方法律文件用语。

+ Registration of permanent residence, temporary residence for both households or individuals but without issuance of household registration book or temporary residence book: not exceeding 15,000 VND per registration;

+ Issuance, reissuance, replacement of household registration books, temporary residence books: not exceeding 20,000 VND per issuance. Specifically, for the issuance and replacement of household registration books, temporary residence books at the request of the head of the household due to changes in administrative boundaries, street names, house numbers by the State: not exceeding 10,000 VND per issuance;

+ Correction of changes in household registration books, temporary residence books (no fee for correction of addresses due to changes in administrative boundaries, streets, house numbers by the State, deletion of names from household registration books, temporary residence books): not exceeding 8,000 VND per correction;

+ For other areas, the maximum collection rate shall be 50% (fifty percent) of the rate stipulated in Clause 1, this Item.

+ Exemption of fees for initial registration, issuance, renewal according to the regulations of competent state agencies for: Issuance of family household registration, issuance of collective population certification; issuance of temporary residence certificates with validity periods.

- The fee for issuing a citizen identification card is a charge levied on individuals who are issued a citizen identification card by the police agency. No fee shall be charged for the issuance of a citizen identification card in the following cases: father, mother, wife (or husband) of martyrs, children under 18 years old of martyrs; war invalids, children under 18 years old of war invalids; citizens residing in mountainous communes, towns, border areas, islands, and other regions as prescribed by the Committee for Ethnic Minorities. The maximum collection amount for the issuance of a citizen identification card (excluding the cost of photographs of the individual being issued the citizen identification card) in districts of centrally-administered cities, or inner-city wards of provincial cities is as follows:

+ Reissue, change: Not exceeding 9,000 VND per issuance.

+ For the issuance of citizen identification cards in mountainous communes, border towns, island areas, and other regions, the maximum applicable collection rate is fifty percent (50%) of the maximum collection rate prescribed for the issuance of citizen identification cards in districts of centrally-administered cities, or inner-city wards of provincial cities.

+ No fee shall be charged for the initial registration, issuance, or replacement of a citizen identification card according to the regulations of competent state agencies.

In cases where the issuance of a citizen identification card is carried out using new technology, it shall be implemented in accordance with Circular No. 155/2012/TT-BTC dated September 20, 2012, of the Ministry of Finance, which stipulates the collection rates, payment procedures, management, and utilization of fees for new citizen identification cards.

b.2. Fee for Issuing Work Permits for Foreign Workers

- The fee for issuing work permits for foreign workers working in Vietnam is a charge that employers must pay when applying to the competent Vietnamese state management agency for the issuance, extension, and reissuance of work permits for foreign workers employed in their enterprises, agencies, or organizations operating within the territory of Vietnam.

- The maximum collection amount for each activity related to the issuance of work permits is as follows:

+ New work permit issuance: Not exceeding 600,000 VND per permit.

+ Reissuance of work permits: Not exceeding 450,000 VND per permit.

b.3. Land Administration Fees

- Land administration fees are charges levied on organizations, households, and individuals when they are processed by authorized state agencies or organizations delegated to handle land administration matters.

- Collection amounts: Depending on specific conditions of each locality and economic and social development policies of the locality, appropriate collection amounts shall be set, ensuring the following principles:

+ The maximum applicable collection amount for households and individuals in districts of centrally-administered cities; inner-city wards of provincial cities or directly-administered towns is as follows:

* Issuance of certificates of land use rights, ownership of houses, and attached assets:

The maximum collection amount does not exceed 100,000 VND per certificate for new issuance; the maximum does not exceed 50,000 VND per issuance for reissuance (including reissuance due to lack of space for endorsement), exchange, and supplementary endorsement on the certificate.

In cases where the certificate is issued only for land use rights (without houses and other attached assets), the maximum collection amount does not exceed 25,000 VND per new issuance; the maximum does not exceed 20,000 VND per issuance for reissuance (including reissuance due to lack of space for endorsement), exchange, and supplementary endorsement on the certificate.

* Registration of land changes: Not exceeding 28,000 VND per registration.

* Extracting land registry maps, documents, and data from land records: Not exceeding 15,000 VND per extraction.

+ The applicable collection amount for households and individuals in other areas: The maximum does not exceed fifty percent (50%) of the applicable collection amount for households and individuals in districts of centrally-administered cities; inner-city wards of provincial cities or directly-administered towns.

+ The maximum applicable collection amount for organizations is as follows:

* Issuance of certificates of land use rights, ownership of houses, and attached assets:

The maximum collection amount does not exceed 500,000 VND per certificate.

In cases where the certificate is issued only for land use rights (without houses and other attached assets), the maximum collection amount does not exceed 100,000 VND per certificate.

In cases of reissuance (including reissuance due to lack of space for endorsement), exchange, and supplementary endorsement on the certificate: The maximum collection amount does not exceed 50,000 VND per issuance.

** Registration of land changes: Not exceeding 30,000 VND per registration.

* Extracting land registry maps, documents, and data from land records: Not exceeding 30,000 VND per extraction.

+ No fee shall be charged for the issuance of certificates for those who have already been issued certificates of land use rights, certificates of house ownership and land use rights, certificates of house ownership, and certificates of construction project ownership before the effective date of Decree No. 88/2009/NĐ-CP dated October 19, 2009, of the Government regarding the issuance of certificates of land use rights, house ownership, and other attached assets (effective December 10, 2009) and require the issuance of new certificates.

+ No fee shall be charged for the issuance of certificates for rural households and individuals.

In cases where rural households and individuals in districts of centrally-administered cities and inner-city wards of provincial cities or directly-administered towns are issued certificates for rural areas, they shall not be exempted from the fee for the issuance of certificates.

b.4. Fee for Issuing Construction Permits

- The fee for issuing construction permits is a charge levied on applicants for construction permits in accordance with the law.

- The maximum collection amount for each type of applicant is as follows:

+ Issuance of construction permits for individual residential buildings (which require permits): Not exceeding 75,000 VND per permit.

+ Issuance of construction permits for other projects: Not exceeding 150,000 VND per permit.

+ In cases of extending construction permits: Not exceeding 15,000 VND per permit.

b.5. Fee for Issuing House Number Plates

- The fee for issuing house number plates is a charge levied by the competent state authority issuing house number plates (including: houses on streets, alleys, lanes; apartments in apartment buildings). The owner of the house or their representative is responsible for paying the fee for issuing house number plates. If the owner cannot be identified, the current user is responsible for paying the fee for issuing house number plates.

- The principle for collecting the fee for issuing house number plates is as follows:

+ New issuance: Not exceeding 45,000 VND per house number plate.

+ Reissuance: Not exceeding 30,000 VND per house number plate.

b.6. Fee for Issuing Business Registration Certificates

- The business registration certificate issuance fee is a charge levied on cooperatives, cooperative unions, private, public welfare, and semi-public educational institutions, private, public welfare medical facilities, and cultural information establishments when they are issued a business registration certificate by the competent state management authority.

- The amount of the business registration certificate issuance fee for each type of entity shall be implemented according to the following principles:

+ For cooperatives, private, public welfare, and semi-public educational institutions, private, public welfare medical facilities, and cultural information establishments that are issued a business registration certificate by the People's Committee of districts or counties: Not exceeding VND 150,000 per issuance;

+ For cooperatives, cooperative unions, private, public welfare, and semi-public educational institutions, private, public welfare medical facilities, and cultural information establishments that are issued a business registration certificate by the People's Committee of provinces or centrally governed cities: Not exceeding VND 300,000 per issuance;

+ For certification of changes to business registration content: Not exceeding VND 30,000 per certification or change;

+ For issuing copies of business registration certificates, certificates of changed business registration, or extracts of business registration content: Not exceeding VND 3,000 per copy.

- The amount of the fee for providing business registration information: Not exceeding VND 15,000 per provision. No fee will be charged for providing business registration information to state management agencies.

b.7. Business Registration Certificate Issuance Fee for Electricity Operation

- The electricity operation permit issuance fee is a charge levied on organizations and individuals when they are issued an electricity operation permit by the competent state authority in accordance with the provisions of the law.

- The amount of the electricity operation permit issuance fee (for consulting on planning, design, supervision, and other forms of consultation for power projects and facilities; management and operation of power plants; distribution and sale of electricity) issued by the local state authority does not exceed VND 700,000 per permit.

b.8. Business Registration Certificate Issuance Fee for Underground Water Exploration, Extraction, and Utilization

- The underground water exploration, extraction, and utilization permit issuance fee is a charge levied on organizations and individuals when they are issued an underground water exploration, extraction, and utilization permit by the competent state authority in accordance with the provisions of the law.

- The maximum amount of the underground water exploration, extraction, and utilization permit issuance fee does not exceed VND 150,000 per permit. In cases of permit extension or content adjustment, the maximum amount of the fee does not exceed fifty percent (50%) of the initial issuance fee.

b.9. Business Registration Certificate Issuance Fee for Surface Water Extraction and Utilization

- The surface water extraction and utilization permit issuance fee is a charge levied on organizations and individuals when they are issued a surface water extraction and utilization permit by the competent state authority in accordance with the provisions of the law.

- The maximum amount of the surface water extraction and utilization permit issuance fee does not exceed VND 150,000 per permit. In cases of permit extension or content adjustment, the maximum amount of the fee does not exceed fifty percent (50%) of the initial issuance fee.

b.10. Business Registration Certificate Issuance Fee for Discharging Wastewater into Water Sources

- The wastewater discharge permit issuance fee is a charge levied on organizations and individuals when they are issued a wastewater discharge permit into water sources by the competent state authority in accordance with the provisions of the law.

- The maximum amount of the wastewater discharge permit issuance fee does not exceed VND 150,000 per permit. In cases of permit extension or content adjustment, the maximum amount of the fee does not exceed fifty percent (50%) of the initial issuance fee.

b.11. Business Registration Certificate Issuance Fee for Discharging Wastewater into Hydraulic Engineering Works

- The wastewater discharge permit issuance fee into hydraulic engineering works is a charge levied on organizations and individuals when they are issued a wastewater discharge permit into hydraulic engineering works by the competent state authority in accordance with the provisions of the law.

- The maximum amount of the wastewater discharge permit issuance fee into hydraulic engineering works does not exceed VND 150,000 per permit. In cases of permit extension or content adjustment, the maximum amount of the fee does not exceed fifty percent (50%) of the initial issuance fee.

b.12. Business Registration Certificate Issuance Fee for Operating Motor Vehicle Transport

- The motor vehicle transport business permit issuance fee is a charge levied on organizations and individuals when they are issued a motor vehicle transport business permit by the competent state authority.

- The maximum amount of the motor vehicle transport business permit issuance fee does not exceed VND 200,000 per permit. In cases of reissuance due to loss, damage, or changes in business conditions related to the content of the permit, the maximum amount of the fee does not exceed VND 50,000 per issuance.

Article 4. On the management and use of fees and charges

1. On principles

Ensuring the principles stipulated in Articles 11, 12, 13, and 17 of Decree No. 57/2002/NĐ-CP; Clause 5, Article 1 of Decree No. 24/2006/NĐ-CP and guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

2. The management and use of collected fees and charges:

a) For fees, if they are revenue under the state budget, the People's Council at provincial level shall decide the percentage to be retained for the fee collection unit (in cases where the fee collection unit is authorized to collect fees outside their regular functions or have not been guaranteed funding from the state budget for fee collection activities) to cover the costs of collecting fees.

b) All collected charge revenues are revenue under the state budget. In cases of authorization to collect, the People's Council at provincial level shall decide the percentage to be retained for the charge collection agency for each specific charge.

c) In cases where the People's Council at provincial level has not specified the portion of fees and charges to be retained for the fee and charge collection agencies, the People's Committee at provincial level may temporarily decide the percentage to be retained from the collected fees and charges for the fee and charge collection agencies and must report to the People's Council at the nearest session.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. The decision to levy fees and charges; the scope and objects regulated by each fee and charge (including non-collecting objects, objects exempted or reduced from fees and charges) set out in this Circular shall be decided by the People's Council at provincial level to suit the conditions of each locality. For agencies and units authorized to collect fees and charges, the People's Committee at provincial level shall decide accordingly but must ensure compliance with the provisions of Article 6 of the Ordinance on Fees and Charges and Article 4 of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges.

2. Not to collect those fees and charges listed in the Ordinance on Fees and Charges but exempted from collection according to the regulations of the Prime Minister, including:

- Security and public order fees; disaster prevention and control fees; household registration, residence permit, and identity card fees; land administration fees as stipulated in Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister.

- Construction fees as stipulated in Decision No. 80/2010/QĐ-TTg dated December 9, 2010 of the Prime Minister regarding the exemption of construction fees.

3. For tendering fees and tender result evaluation fees transferred to a pricing mechanism, implement according to the provisions of the Law on Bidding and Decree No. 85/2009/NĐ-CP dated October 15, 2009 of the Government guiding the implementation of the Law on Bidding and the selection of contractors under the Construction Law.

Article 6. Effectiveness

1. This Circular takes effect from February 17, 2014.

2. This Circular replaces the following documents:

a) Circular No. 97/2006/TT-BTC dated October 16, 2006 of the Ministry of Finance guiding fees and charges within the authority of the Provincial People's Councils and Municipal People's Councils directly under the Central Government.

b) Circular No. 106/2010/TT-BTC dated July 26, 2010 of the Ministry of Finance guiding the issuance fee for Land Use Right Certificate, House Ownership Certificate, and other property certificates attached to land.

c) Circular No. 07/2008/TT-BTC dated January 15, 2008 of the Ministry of Finance guiding the issuance fee for residence registration.

d) Circular No. 66/2011/TT-BTC dated May 18, 2011 of the Ministry of Finance guiding the issuance fee for Motor Vehicle Transport Business License.

3. From the date this Circular takes effect, in cases where the People's Council at provincial level has not issued new regulations, continue to implement according to the previously issued documents.

During the process of implementation, if there are any difficulties, organizations and individuals are advised to promptly reflect them to the Ministry of Finance for supplementary guidance./.