Circular No. 102/2008/TT-BTC guides the regime for collecting, submitting, managing, and using fees for issuing certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles.

CIRCULAR

Guidelines for the collection, submission, management, and use of fees for issuing certificates ensuring quality and safety standards for machinery, equipment, and transportation vehicles

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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;

Pursuant to 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. 77/2003/NĐ-CP dated July 1, 2003, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Transport in Circular No. 7104/BGTVT dated September 26, 2008;

The Ministry of Finance hereby issues guidelines for the collection, submission, management, and use of fees for issuing certificates ensuring quality and safety standards for machinery, equipment, and transportation vehicles as follows:

I. OBJECTS OF COLLECTION AND RATES OF COLLECTION

1. Organizations and individuals who obtain from inspection agencies under the Ministry of Transport or provincial Departments of Transport certificates confirming technical inspections and quality of road transport equipment, railway equipment, marine equipment, inland waterway equipment, drilling platforms, floating equipment, and traffic safety devices must pay the fee as prescribed in this Circular.

In cases where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions, such provisions shall be followed.

2. Attached to this Circular is a table setting out the rates of fees for issuing certificates ensuring quality and safety standards for machinery, equipment, and transportation vehicles.

- In cases where certificates are reissued, the fee will be fifty percent of the corresponding rate set forth in the aforementioned table.

- For temporary certificates, the fee will be seventy percent of the fee for issuing official certificates.

3. Fees for issuing certificates ensuring quality and safety standards for machinery, equipment, and transportation vehicles shall be paid in Vietnamese Dong. In cases where foreign organizations or individuals wish to pay the fee in foreign currency, it shall be paid in US dollars (USD) at the average inter-bank exchange rate published by the State Bank of Vietnam at the time of payment.

II. ORGANIZATION OF COLLECTION, SUBMISSION, MANAGEMENT, AND USE

1. Agencies and units responsible for inspecting and issuing certificates ensuring quality and safety standards for road transport equipment, railway equipment, marine equipment, inland waterway equipment, drilling platforms, floating equipment, and traffic safety devices are the agencies and units collecting fees as prescribed in this Circular. They are responsible for registering, declaring, and submitting the collected fees to the state budget according to the guidance provided in Circular No. 60/2007/TT-BTC dated June 14, 2006, of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

2. Fees for issuing certificates ensuring quality and safety standards for machinery, equipment, and transportation vehicles are revenues of the state budget, managed and used as follows:

a) For fees for issuing certificates as specified in Items 1, 2, and 7 of the table of fee rates attached to this Circular, the agency or unit collecting the fees may retain thirty-five percent of the total amount of fees actually collected to cover costs related to the collection of fees as specified in point c of this clause.

b) For fees for issuing certificates as specified in Items 3, 4, 5, and 6 of the table of fee rates attached to this Circular, the agency or unit collecting the fees may retain ten percent of the total amount of fees actually collected to cover costs related to the collection of fees as specified in point c of this clause.

c) The retained funds may be used to cover costs related to the collection of fees as follows:

- Costs for printing application forms, certificates, and registration books;

- Direct costs for collecting fees such as office supplies, office materials, telephone, electricity, water, and administrative expenses according to current standards and norms;

- Costs for purchasing materials and other expenses directly related to the collection of fees.

3. The total amount of fees actually collected, after deducting the amounts retained as specified in point 2 above, shall be submitted to the state budget (corresponding chapter, category, item, sub-item 047, sub-sub-item 56 of the current State Budget Classification).

III. IMPLEMENTATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Circular No. 14/2004/TT-BTC dated March 8, 2004, of the Ministry of Finance on the regime of collection, submission, and management and use of fees for issuing certificates ensuring quality and safety standards for machinery, equipment, and transportation vehicles.

2. Organizations and individuals subject to the obligation to pay fees, agencies collecting fees for issuing certificates ensuring quality and safety standards for road transport equipment, railway equipment, marine equipment, inland waterway equipment, drilling platforms, floating equipment, and traffic safety devices, and relevant agencies are responsible for implementing the provisions of this Circular strictly.

3. Other matters related to the collection, submission, management, use, revenue receipts, and publicizing the fee collection regime not covered in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and charges.

During the implementation process, if there are any difficulties, please promptly report them to the Ministry of Finance for study and supplementary guidance./.