Circular No. 03/1998/TT-BTC guiding the payment and management of registration and household management fees

CIRCULAR

Guidelines for payment and management of registration and household management fees

Pursuant to Decree No. 51/CP dated May 10, 1997 of the Government on registration and management of household registration.

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) on unified management of various types of fees and charges, and Circular No. 1127/KTTH dated March 12, 1997 of the Government Office on collection of fees and charges for state management of public order and social security.
The Ministry of Finance guides the system of collection, payment, and management of registration and household management fees as follows:

I. OBJECTS OF PAYMENT AND AMOUNTS COLLECTED:

1. Objects of payment:

Organizations and individuals requesting the police authority to handle matters related to registration and management of household registration in accordance with Decree No. 51/CP dated May 10, 1997 of the Government on registration and management of household registration are the objects of payment of fees as prescribed in this Circular.

1. Police agencies responsible for collecting fees shall:

a. Amounts collected for registration and management of household registration are as follows:

b. The amounts collected above already include costs for purchasing family household registration books, temporary residence permits, certificates of collective population, temporary residence registration books, and application forms. Organizations and individuals when their matters related to registration and management of household registration are resolved shall not need to pay these costs.

c. For mountainous, border, and island communes, the amount collected shall be fifty percent of the amount prescribed in subpoint a of this point.

II. MANAGEMENT OF FEES

1. The police authority directly handling matters related to registration and management of household registration simultaneously implements the organization of fee collection (hereinafter referred to as the collecting agency) according to this Circular shall be responsible for:

- Organizing the collection, publicly announcing the amount and procedures for fee collection: when collecting fee money, must issue a receipt (fee and charge receipt) issued by the Ministry of Finance (General Department of Taxation) to the payer.

- Declaring fees monthly and submitting the declaration form to the Tax Authority within ten days at the beginning of the following month; declarations must be complete, accurate according to the model declaration form and the declarer is responsible for the accuracy of the declaration.

- Paying the full amount of fees due from the previous month into the State budget according to the notification of the tax authority.

- Implementing the opening of accounting books, vouchers, and reports to monitor the collection, payment, and use of fees in accordance with the current accounting and statistical regulations of the State.

Settling the collection, payment, and use of fees and settling the vouchers for fee collection with the Tax Authority. Within forty-five days from the end of the year, submit the settlement report to the tax authority, the finance authority of the same level, and pay the remaining fees into the State budget within ten days from the submission of the settlement report.

2. Fees for registration and management of household registration are sources of income for the State budget, which must be paid into the State budget as follows:

a. Monthly, upon receiving the declaration form sent by the collecting agency, the tax authority will check and notify the collecting agency to temporarily pay 65% (sixty-five percent) of the collected fees into the State budget for the period. The notification of the tax authority must clearly indicate the amount to be paid, the payment deadline, and the corresponding chapter, section, item 50 of the State Budget. The deadline for paying fees into the State budget in the notification shall not exceed the 25th day of the following month.

Based on the notification of the tax authority, the collecting agency will pay into the State budget at the State Treasury where the collecting agency is located.

b. The collecting agency may retain 35% (thirty-five percent) of the collected fees for the period to cover the following expenses:

- Printing (or purchasing) forms, declaration forms, related files, household registration books, temporary residence registration books, temporary residence permits, and office supplies for fee collection.

- Other expenses related to fee collection.

The entire retained amount (35%) must be used for its intended purpose. At the end of the year, it must be settled with the higher-level finance authority and the directly managing tax authority together with the settlement of budget funds according to the prescribed regulations, and the remainder must be fully paid into the State budget according to the procedures stipulated in subpoint a of this point.

III. IMPLEMENTATION

1. The tax authority where the collecting agency is located is responsible for issuing fee collection receipts upon request of the collecting agency, checking and urging the collecting agency to implement the system of collection, payment, and use of fees in accordance with this Circular, managing and using fee collection receipts; implementing accounting books and vouchers in accordance with the regulations of the Ministry of Finance.

2. This Circular takes effect fifteen days after the date of signature. All previous provisions contrary to this Circular are abolished. The amount of fees collected from the date Decree No. 51/CP dated May 10, 1997 took effect shall be applied according to the provisions of point 2, Section III of this Circular.

During implementation, if there are difficulties, they should be promptly reported to the Ministry of Finance for study and resolution./.