Circular No. 106/2021/TT-BTC Amending and Supplementing Certain Articles of Circular No. 85/2019/TT-BTC dated November 29, 2019 of the Minister of Finance guiding fees and charges within the authority of the People's Councils of provinces and centrally governed cities to decide.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 85/2019/TT-BTC

dated November 29, 2019 of the Minister of Finance guiding fees and charges within the decision-making authority of the People's Councils of provinces and centrally governed cities

Pursuant to the Household Registration Law on November 20, 2014;

Pursuant to Decree No. 152/2020/NĐ-CP dated December 30, 2020 of the Government stipulating foreign workers working in Vietnam and the recruitment and management of Vietnamese workers working for foreign organizations and individuals in Vietnam;

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

Pursuant to the Law on Residence dated November 13, 2020;

Pursuant to the Law on Environmental Protection dated November 17, 2020;

Implementing Resolution No. 129/NQ-CP dated September 11, 2020 of the Government regarding the regular meeting of the Government in August 2020;

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;

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 85/2019/TT-BTC dated November 29, 2019 guiding fees and charges within the decision-making authority of the People's Councils of provinces and centrally governed cities.

Pursuant to 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;

Circular No. 85/2019/TT-BTC dated November 29, 2019 of the Minister of Finance guiding fees and charges within the decision-making authority of the People's Councils of provinces and centrally governed cities

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

a) Amend and supplement Clause 9 as follows:

Article 1. Amending and supplementing certain Articles of Circular No.“9. Fee for environmental impact assessment report review (for activities conducted by local authorities).”

1. Amend and supplement certain clauses of Article 2 as follows:

b) Amend and supplement Clause 15 as follows:

“15. Fee for environmental permit issuance, reissuance, and amendment review (for activities conducted by local authorities).”

2. Amend and supplement Point b and Point c of Clause 2 of Article 4 as follows:

“b) In line with specific conditions and circumstances of the locality where the service provision and fee collection take place. The fee levels for online service provision should encourage organizations and individuals to use public services through online methods.

c) For fees and charges that fall under both the decision-making authority of the Ministry of Finance and the People's Councils of provinces (such as: fee for seedling certification, mother tree certification, headstock tree certification, nursery certification, forest seedling certification; fee for scenic spot visitation; fee for historical site visitation; fee for cultural facility and museum visitation; library fee; fee for environmental impact assessment report review; fee for environmental remediation plan review and supplementary environmental remediation plan review; fee for water resource exploration and utilization plan review; fee for groundwater drilling operation condition review; fee for surface water and seawater exploitation and utilization plan review; fee for environmental permit issuance, reissuance, and amendment review; registration fee for security interest transactions; registration fee for residence registration): The fee levels must be commensurate with those set by the Ministry of Finance.”

a) Amend and supplement Point h of Clause 1 as follows:

“h) Fee for environmental remediation plan review and supplementary environmental remediation plan review to offset part or all of the costs incurred during the environmental remediation plan review process and to cover the cost of fee collection activities.”

3. Amending and supplementing some points and clauses of Article 5 as follows:

b) Amend and supplement Point i of Clause 1 as follows:

“i) Land use right certificate issuance application review fee is the charge for reviewing applications and ensuring necessary and sufficient conditions for issuing land use right certificates, house ownership certificates, and certificates for other assets attached to land (including initial issuance, new issuance, replacement, and reissue of certificates and recording changes on issued certificates) according to the law.

The fee level shall be determined based on the size of the land plot, the complexity of each type of application, the purpose of land use, and specific local conditions.”

c) Amend and supplement Point k of Clause 1 as follows:

“k) Water resource exploration and utilization plan review fee, surface water and seawater exploitation and utilization fee, and environmental permit issuance, reissuance, and amendment review fee are charges to offset part or all of the costs associated with reviewing water resource exploration and utilization plans, surface water and seawater exploitation and utilization, environmental permit issuance, reissuance, and amendment, and to cover the cost of fee collection activities.”

d) Amend and supplement Point o of Clause 1 as follows:

“o) Security interest registration fee (guarantee method registration fee) is the charge for certifying security interest registration using land use rights and attached assets at competent state agencies to offset the cost of security interest registration using land use rights and attached assets and to cover the cost of fee collection activities.

đ) Amend and supplement Point a of Clause 2 as follows:

“a) Residence registration fee is the charge levied on individuals whose residence registration is processed by the registration authority in accordance with the law.

- Residence registration fee for registration and management of residence includes permanent residence registration, temporary residence registration for households or individuals, temporary residence extension, household division, information adjustment in the residence database, confirmation of residence information. Temporary residence registration according to a list and temporary residence extension according to a list shall be charged individually as for temporary residence registration and extension for one person.

- Based on the actual conditions of the locality, appropriate fee levels shall be established, ensuring the following principle: The fee level for residence registration at the registration authority in centrally governed cities is higher than that in other areas.”

e) Amend and supplement Point c and Point d of Clause 2 as follows:

- On the basis of the actual conditions of the locality to stipulate appropriate fee levels for registration, ensuring the following principle: The fee level for registering residence at the registration authority located in a centrally governed city shall be higher than the fee level for other areas.

e) Amend and supplement points c and d of Clause 2 as follows:

"c) Registration fees for household records are charges levied on individuals who have their household record matters resolved by state agencies with competent authority as prescribed by law, excluding the issuance of certified copies of household records (charges for accessing and using information in the household record database as stipulated in Circular No. 281/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance)."

- Registration fees for household records when registering household records at the People's Committee of communes, wards, towns, including: Birth registration (including: late birth registration, re-registration of birth, birth registration for individuals with personal files and documents); death registration (including: late death registration, re-registration of death); marriage registration (re-registration of marriage); acknowledgment of parentage; correction and amendment of household records for individuals under 14 years old residing within the country; supplementation of household records for Vietnamese citizens residing within the country; issuance of certificates of marital status; confirmation or recording in the Household Register other household record matters; other household registrations.

- Registration fees for household records when registering household records at the People's Committee of districts, towns, cities under provinces, centrally governed cities, including: Birth registration (including: birth registration, re-registration of birth, birth registration for individuals with personal files and documents); death registration (including: death registration, re-registration of death); marriage registration (including: new marriage registration, re-registration of marriage); guardianship, termination of guardianship; acknowledgment of parentage; correction and amendment of household records for individuals aged 14 and above residing within the country; determination of nationality; correction, amendment, and supplementation of household records involving foreign elements; recording in the Household Register household record matters of Vietnamese citizens already resolved by competent authorities of foreign countries; other household registrations.

- The level of collection of registration fees shall be determined based on the actual conditions of the locality to establish appropriate levels.

- Exemption and reduction of registration fees for household records shall be implemented according to Article 10 of the Law on Fees and Charges and Clause 1 of Article 11 of the Household Registration Law.

d) Fees for issuing (issuing, reissuing, extending) work permits for foreigners working in Vietnam are charges levied when state agencies issue work permits for foreigners working in enterprises, agencies, organizations operating within the territory of Vietnam."

“b) For registration fees for issuing identity cards; fees for providing information on aircraft mortgage transactions; fees for providing information on ship mortgage transactions; fees for providing information on movable property mortgage transactions, excluding aircraft and ships: The issuance of documents specifying the collection rates and methods for these fees and charges shall be carried out when relevant specialized laws provide that local agencies will provide services, collect fees and charges.”

6. Replacing the phrase “Inspection Record Proposal” with the phrase “Application, Inspection Record” at Point b Clause 2 Article 10.

“3. Other contents related to the collection and payment of fees and charges not specified in this Circular shall be implemented in accordance with the guidance provided in 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 certain provisions of the Law on Tax Administration, Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector, 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 revenue receipts for fees and charges under the state budget.”

Article 2. Effective Date

1. This Circular takes effect from January 10, 2022.

2. Repeal Point b, Clause 2, Article 5 of Circular No. 85/2019/TT-BTC dated November 29, 2019 of the Minister of Finance guiding fees and charges within the decision-making authority of Provincial People's Councils and centrally governed city People's Councils.

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

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for examination and guidance./.