Circular No. 102/2000/TT-BTC guides the collection and use of technical inspection fees and license issuance fees for machinery, equipment, materials, and substances with strict safety requirements.

CIRCULAR

Guidelines on the collection and use of technical inspection fees and permit issuance fees for machinery, equipment, materials, and substances with strict safety requirements

using machinery, equipment, materials, and substances with strict safety requirements

Pursuant to Decree No. 87/CP dated December 19, 1996, and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the delegation of management authority, establishment, implementation, and settlement of the state budget.

Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

Pursuant to Decision No. 58/2000/QĐ-BTC dated April 21, 2000 of the Ministry of Finance on the issuance of the fee collection schedule for technical inspections and permit issuance fees for machinery, equipment, materials, and substances with strict safety requirements.

The Ministry of Finance provides guidelines on the collection and use of technical inspection fees (hereinafter referred to as inspection fees) and permit issuance fees for the use of machinery, equipment, materials, and substances with strict safety requirements (hereinafter referred to as permit issuance fees) as follows:

1 - Subjects liable to pay inspection fees and permit issuance fees:

Organizations and individuals (including foreign organizations and individuals, economic units of armed forces) when undergoing technical inspections of machinery, equipment, materials, and substances with strict safety requirements conducted by State Technical Inspection Centers as a basis for the National Labor Safety Inspectorate to issue permits for use according to the provisions of the law must pay inspection fees and permit issuance fees in accordance with the provisions of this Circular.

2 - Collection rates for inspection fees and permit issuance fees:

Implemented in accordance with the attached annex to Decision No. 58/2000/QĐ-BTC dated April 21, 2000 of the Ministry of Finance on the issuance of the fee collection schedule for technical inspections and permit issuance fees for the use of machinery, equipment, materials, and substances with strict safety requirements.

3 - Use of collected inspection fees and permit issuance fees:

3.1 - Inspection fees:

3.1.1-For units directly responsible for collecting inspection fees, which are provided with regular operating funds from the state budget for inspection activities, may retain up to 10% of the collected inspection fees for expenses related to organizing the collection of inspection fees. The remaining 90% of the collected inspection fees must be remitted to the state budget.

The 10% retained amount can be used for the following purposes:

Wages and allowances paid to external laborers (including hired consultants) performing the collection of inspection fees in accordance with established regulations (if applicable).

Payment of additional compensation to staff members who undertake additional tasks of collecting inspection fees beyond their assigned duties, based on the extent of their participation in such work (including overtime compensation) in accordance with established regulations.

Establishment of a reward fund for staff members involved in the collection and remittance of inspection fees, not exceeding three months' salary.

3.1.2- For units directly responsible for collecting inspection fees that are not provided with regular operating funds from the state budget for inspection activities, the unit may retain up to 90% of the collected inspection fees for expenses related to the collection and inspection activities. The retained inspection fee includes the following items:

Salaries for managers and workers (including external laborers and temporary workers) implemented in accordance with Decree No. 28/CP dated March 28, 1997 of the Government on the reform of wage and income management in state-owned enterprises. In cases where the unit cannot ensure operational costs according to the approved plan, the salary fund must be reduced but not less than the prescribed salary level for administrative and public service sectors.

Contributions to social insurance, health insurance, and trade union fees for workers in accordance with established regulations.

Purchase of office supplies, forms, files, books, certificates, and other materials supporting certification and permit issuance work.

Preparation of inspection records.

Hiring of technical experts, technicians, and rental of equipment (if necessary).

Payment of electricity, water, telephone, postal fees, and rent for office space (if necessary).

Travel and conference expenses.

Purchase of machinery, equipment, materials, and personal protective equipment for inspection work.

Maintenance and repair of buildings and equipment.

Training to improve professional skills.

Other expenses serving technical inspection work.

Establishment of a reward fund for staff members involved in inspection and collection of fees, not exceeding three months' salary.

The remaining inspection fees (at least 10%) must be promptly remitted to the state budget at the Treasury Office where the unit is located, in accordance with the notification of the tax authority directly managing the unit.

3.2 - Permit issuance fees: The fee collection agency may retain 10% of the collected permit issuance fees before remitting them to the state budget for expenses related to organizing the collection and issuance of permits, including:

Printing of permits,

Examination of application files,

Other related expenses for issuing permits.

The remaining 90% of the collected permit issuance fees must be remitted to the state budget.

All expenditures mentioned above must comply with current financial expenditure standards. At year-end, if there are unspent funds, the unit must remit the entire balance to the state budget by December 31.

4 - Management of collected inspection fees and permit issuance fees:

Inspection fees and permit issuance fees are revenue items of the state budget.

Inspection fees are collected immediately by Technical Safety Inspection Centers upon completion of the inspection work.

Permit issuance fees are collected by Technical Safety Inspection Centers authorized by the National Labor Safety Inspectorate to collect such fees after issuing permits to units.

When collecting inspection fees and permit issuance fees, Technical Safety Inspection Centers must use receipts issued by the Ministry of Finance (General Tax Department) or receipts approved by the Ministry of Finance for the unit's management and use in accordance with the Ministry of Finance's regulations; register and declare the collection and payment of fees to the provincial or centrally-administered city tax bureau where the unit is located; simultaneously maintain accounting records to separately track the inspection fees and permit issuance fees.

Annually, based on the revenue level as prescribed by the Ministry of Finance and the expenditure content stipulated in this Circular and the current financial expenditure regime, the Technical Safety Inspection Centers shall prepare budgets for inspection fees and license issuance fees to be submitted to the tax authority directly managing the unit; prepare financial plans including other income and expenditure items to be submitted to the superior supervisory body for review and approval. Before allocating the financial income and expenditure plan to the inspection units, the superior supervisory body must agree with the co-level finance authority on the allocation levels of income and expenditure, and budget submission for each unit.

The safety inspection units are responsible for organizing the collection, withholding, and timely full payment into the state budget according to the notification from the tax authority.

In cases where the inspection unit has conducted technical safety inspections and submitted registration files to the State Labor Safety Inspectorate to apply for licenses, but upon inspection and review, it is found that the conditions for issuing licenses have not been met due to errors by the inspection unit, then the inspection unit must re-conduct the inspection and bear all related costs themselves.

5. Settlement of inspection fee income and expenditure, license issuance fee income and expenditure:

Units responsible for collecting fees are required to maintain accounting records to record, account for, and settle the amounts of income and expenses, fees in accordance with the provisions of Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996 issued by the Minister of Finance regarding the system of accounting regulations for administrative and public institutions.

The supervisory body is responsible for approving the settlement of fee income and expenditure and other income and expenditure items of subordinate units and reporting the overall settlement to the co-level finance authority for review and issuing the settlement approval notice along with the supervisory body's annual settlement.

6. Implementation organization:

The provincial and centrally-administered city tax authorities are responsible for guiding and inspecting the Technical Safety Inspection Centers in implementing the revenue collection, payment, management, and use of inspection fee revenues and license issuance fee revenues; the management and use of receipts and vouchers; and the recording, accounting, and financial reporting in accordance with the relevant regulations.

The technical safety labor inspection units are responsible for properly implementing the provisions of this Circular. The supervisory body is responsible for coordinating with the co-level finance authority to organize inspections.

This Circular takes effect from May 6, 2000; previous regulations contrary to this Circular are abolished.

Any difficulties encountered during implementation should be reported to the Ministry of Finance for consideration and resolution./.