Circular No. 07/2024/TT-BTC stipulates the amount of fees, collection procedures, and payment for the examination and issuance of permits or approval documents to foreign organizations and individuals conducting scientific research in Vietnam's maritime zones.

CIRCULAR
Regulations on the level of collection, collection system, payment for the examination and issuance of permits or approval documents for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters

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

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

Pursuant to the Law on Marine Resources, Environment, and Islands dated June 25, 2015;

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

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 41/2016/NĐ-CP dated May 15, 2016 of the Government detailing the issuance of permits for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment for the examination and issuance of permits or approval documents for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment for the examination and issuance of permits or approval documents for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters (examination fee for issuing permits for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters).

Article 2. This Circular applies to the fee payer; the organization collecting fees; other organizations and individuals related to the collection and payment of examination fees for issuing permits for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters.

Article 2. Persons Paying Fees

The fee payer as prescribed in this Circular is a foreign organization or individual that is subject to examination and issuance, amendment, supplementation, extension, reissuance of decisions granting permission to conduct scientific research in Vietnam's territorial waters by the competent authority.

Article 3. Fee Collection Organizations

The organization collecting fees as prescribed in this Circular is the competent authority examining and issuing permits for scientific research in Vietnam's territorial waters according to the laws on natural resources, environment, and islands.

Article 4. Fee Rates

The level of examination fee for issuing permits for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters shall be implemented as follows:

Article 5. Declaration and Payment of Fees

1. The fee payer shall pay the fee to the organization collecting fees no later than five days from the date of receiving the written notification from the competent authority accepting the application file as complete; the fee shall be paid to the organization collecting fees in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the forms, deadlines for collection, payment, declaration of fees and charges under the jurisdiction of the Ministry of Finance.

2. No later than the fifth day of each month, the organization collecting fees shall deposit the total amount of fees collected in the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting fees shall declare, collect, pay, and settle the fees in accordance with Circular No. 74/2022/TT-BTC.

3. The organization collecting fees shall deposit the total amount of fees collected into the state budget under the Chapter of the organization collecting fees, Sub-item 2632 - Examination Fee for Professional Conditions in the Natural Resources and Environment Sector of the current State Budget Classification. The costs for conducting the examination and issuing permits, collecting fees shall be covered by the state budget allocated in the organizational budget according to the state budget expenditure regulations.

Article 6. Implementation Provisions

Article 1. This Circular takes effect from March 21, 2024.

Article 2. This Circular replaces Circular No. 79/2018/TT-BTC dated August 22, 2018 of the Minister of Finance on the level of collection, collection system, payment for the examination and issuance of permits or approval documents for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters.

3. Other contents related to the collection, submission, payment receipts, and public disclosure of fee collection systems not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government amending and supplementing certain articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury sector; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating invoices and vouchers, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating invoices and vouchers.

4. During the implementation process, if the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

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