Circular No. 106/2020/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the examination and issuance of power operation licenses.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
electricity business license examination fee

On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on State Budget Management dated June 25, 2015;

On the basis of Law on Electricity dated December 3, 2004; Law Amending and Supplementing Certain Provisions of the Law on Electricity dated November 20, 2012;

On the basis of Law on Tax Administration dated June 13, 2019;

Decree No. Decision 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. Decree No. 137/2013/NĐ-CP dated October 21, 2013 of the Government detailing implementation of certain provisions of the Law on Electricity and the Law Amending and Supplementing Certain Provisions of the Law on Electricity;

Decree No. Decree No. 08/2018/NĐ-CP dated January 15, 2018 of the Government amending certain decrees related to investment and business conditions under the management of the Ministry of Industry and Trade;

Decree No. Decree No. 17/2020/NĐ-CP dated February 5, 2020 of the Government amending and supplementing certain provisions of decrees related to investment and business conditions within the scope of management of the Ministry of Industry and Trade;

Decree No. Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular prescribing the level of collection, collection regime, payment, management, and use of the electricity business license examination fee.

Article 1. Scope of Regulation and Applicability

1. This Circular prescribes the level of collection, collection regime, payment, management, and use of the electricity business license examination fee.

2. This Circular applies to organizations and individuals submitting applications for electricity business licenses; competent state agencies issuing electricity business licenses, and organizations and individuals related to the examination of electricity business licenses.

Article 2. Persons Paying Fees

Organizations and individuals must pay the electricity business license examination fee when submitting applications for electricity business licenses according to the provisions of this Circular. The fee shall be paid directly in cash to the collecting organization or transferred to the account of the collecting organization opened at the State Treasury.

Article 3. Fee Collection Organizations

The Electricity Regulatory Authority (Ministry of Industry and Trade) and Provincial Departments of Industry and Trade are the collecting organizations for the electricity business license examination fee according to the provisions of this Circular.

Article 4. Fee Rates

1. The level of collection of the electricity business license examination fee is prescribed in the Fee Collection Table attached to this Circular.

2. In cases of amending and supplementing electricity business licenses, the collection level is 50% of the level prescribed in the Fee Collection Table attached to this Circular.

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The collecting organization shall declare, pay the fee monthly and settle accounts annually according to the provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration.

Article 6. Management and Use of Fees

1. The collecting organization shall remit the entire amount of collected fees to the state budget. The cost for examination and collection shall be covered from the state budget allocated in the budget of the collecting organization according to the state budget expenditure regulations.

2. In cases where the collecting organization falls under the category of cost allocation for operations as stipulated in Clause 1, Article 4 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, it may retain 90% of the total collected fees to cover costs for examination and collection services as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP, including expenses for hiring consulting experts to perform examination tasks. The remaining 10% of the collected fees shall be remitted to the state budget according to the corresponding chapters and objectives in the State Budget Classification.

Article 7. Implementation Organization

1. This Circular takes effect from January 22, 2021. This Circular replaces Circular No. 167/2016/TT-BTC dated October 26, 2016 of the Minister of Finance prescribing the level of collection, collection regime, payment, management, and use of the electricity business license examination fee and Circular No. 12/2020/TT-BTC dated March 3, 2020 of the Minister of Finance amending and supplementing Item II Part A of the Fee Collection Table issued with Circular No. 167/2016/TT-BTC dated October 26, 2016 of the Minister of Finance prescribing the level of collection, collection regime, payment, management, and use of the electricity business license examination fee.

2. Other matters related to declaration, collection, payment, management, use, and public disclosure of fee collection not specified in this Circular shall be implemented according to the Law on Fees and Charges; 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; the Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration; and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fee and charge payments belonging to the state budget.

3. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. 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.

TABLE OF ELECTRICITY BUSINESS LICENSE EXAMINATION FEES

(Annexed to Circular No. 106/2020/TT-BTC dated December 8, 2020 of the Minister of Finance)

Note:

1. In cases where organizations or individuals submit applications for licenses to carry out two or more power operation fields, the fee for the review shall be calculated as follows:

Where: - P₁: The highest review fee of one of the power operation fields being applied for (as specified in the Fee Schedule mentioned above);

- P₁: The review fees of the remaining power operation fields;

- 0,4: Adjustment coefficient.

2. For the review and issuance of licenses for the distribution field: if the total length of transmission lines and the total capacity of transformer stations do not fall within the same fee level under Section IV of the aforementioned Fee Schedule, then the higher fee level corresponding to either the total length of transmission lines or the total capacity of transformer stations shall apply.

Example: An entity applying for a review to issue a license for the distribution field has a total length of transmission lines exceeding 3000 km but a total capacity of transformer stations less than 300 MVA, the review fee shall be determined based on the total length of transmission lines exceeding 3000 km, with the review fee being 21,800,000 VND/.