Decision No. 07/2005/QD-BTC stipulates the level of library fee collection, payment, management, and usage applicable at the National Library of Vietnam.

DECISION OF THE MINISTER OF FINANCE

Regulations on the level of collection, collection, payment, management, and use of library fees applicable at the National Library of Vietnam

Based on Decree No. 72/2002/ND-CP dated August 6, 2002 of the Government detailing the implementation of the Ordinance on Libraries;

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

After receiving the opinion of the Ministry of Culture and Information (in Circular No. 3511/VHTT-KHTC dated September 23, 2004);

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Organizations and individuals who wish to read materials at the National Library of Vietnam must pay library fees according to the rate of 30,000 (thirty thousand) dong per card per year.

At the request of the Director of the Tax Policy Department,

DECISION:

Article 1. The library fees stipulated in this Decision are revenue under the state budget, managed and used as follows:

Article 2. The National Library of Vietnam (the fee collecting entity) is entitled to retain 90% (ninety percent) of the collected library fees for covering expenses related to the collection process as detailed below:

1. a) Payment of salaries or wages, allowances, contributions based on salaries or wages, according to current regulations for direct fee collectors (excluding salary costs for civil servants already receiving salaries according to current regulations);

b) Direct expenses serving the collection process such as office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses according to current standards and norms;

c) Expenses for regular maintenance and major repairs of assets, machinery, and equipment directly serving the collection process;

d) Expenses for making reader cards (plastic cards), ink, paper for appointments, photographing for cards, and purchasing materials and raw materials related directly to the collection process;

e) Establishing a reward fund and welfare fund for staff directly involved in the collection process within the unit. The average annual amount allocated to each of these two funds for one person shall not exceed three months' actual salary if the revenue for the current year exceeds that of the previous year, and two months' actual salary if the revenue for the current year is lower than or equal to that of the previous year.

Each year, the fee collecting entity must settle accounts based on actual figures. After settlement in accordance with regulations, any unspent library fees from the current year may be carried over to the next year for continued expenditure according to prescribed regulations. Fees retained by the fee collecting entity to cover expenses for the collection process are not reflected in the state budget.

2. The fee collecting entity is responsible for declaring, paying, and settling accounts for 10% (ten percent) of the collected library fees into the state budget according to the current State Budget Revenue and Expenditure Classification.

Other issues related to the collection, payment, management, use, public disclosure of the fee collection system, and fee collection vouchers not mentioned in this Decision shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges.

Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 4. Organizations and individuals subject to fee payment, the National Library of Vietnam, and relevant agencies are responsible for implementing this Decision./.

Article 5. Organizations and individuals subject to payment of fees, the National Library of Vietnam, and related agencies shall be responsible for implementing this Decision./.