JOINT CIRCULAR No. 106/TT-LB stipulates the fee collection system for technical review and licensing fees for scientific and technological activities.

CIRCULAR

OF THE MINISTRY OF FINANCE, MINISTRY OF SCIENCE AND TECHNOLOGY, AND ENVIRONMENT

Regulations on the collection of fees for examination and licensing fees for operating permits
OF SCIENCE AND TECHNOLOGY

Implementing Decree No. 35/HĐBT dated January 28, 1992 of the Council of Ministers (now the Government) on science and technology management work;

Implementing Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the unified management of fees and licensing fees and Circular guiding No. 48/CT-TCT dated September 28, 1992 of the Ministry of Finance;

The Ministry of Finance, Ministry of Science and Technology, and Environment guides the system of collecting and paying examination fees and licensing fees for operating permits for science and technology as follows:

I. OBJECTS OF PAYMENT

All organizations engaged in science and technology that register their activities according to Article 15 of Decree No. 35/HĐBT dated January 28, 1992 of the Council of Ministers (now the Government) must pay examination fees when registering and pay licensing fees for operating permits when the competent science and technology management agency issues the permit.

II. AMOUNT OF COLLECTION

1. The amount of examination fee applicable to one unit registering its activity is: 500,000 VND.

2. Licensing fees for operating permits for science and technology:

- For the first issuance of a permit is 200,000 VND per permit.

- Changing the content recorded in the issued permit is: 50,000 VND for each change.

III. PROCEDURES FOR COLLECTION AND DISTRIBUTION OF FUNDS COLLECTED

The agency issuing science and technology operating permits at all levels directly collects examination fees and licensing fees for science and technology operating permits. When collecting fees, the collecting agency must use receipts for fees and licensing fees issued by the Ministry of Finance (General Tax Department) and received from provincial and centrally-administered city tax bureaus; simultaneously maintaining separate accounting records to track the results of fee collection, licensing fees, tracking expenses for examination and issuance of permits, and rewards for those directly collecting fees and licensing fees. Before using these accounting records, they must be registered with the tax collection agency.

The collecting agencies at all levels may retain 60% (sixty percent) of the collected funds for use in examining registration applications for science and technology activities (preparing examination files, soliciting expert opinions, reviews, forming examination committees, organizing examinations), and for printing materials, operating permits, and rewarding staff directly involved in collecting fees and licensing fees, but the maximum annual reward shall not exceed three months' basic salary. Any remaining funds (if any) after these expenditures will be supplemented to the operational budget of the agency and managed and used according to current regulations.

The remaining funds (after retaining the above percentage) must be deposited into the state budget at local treasuries under item 35 according to the current state budget classification. The deadline for depositing is as stipulated by the local tax bureau. Quarterly and annually, the fee and licensing fee collecting agencies must report settlement accounts to the tax authority regarding the use of funds, revenue and expenditure vouchers, and the situation of state budget deposits. Revenue from licensing fees and expenditures from the licensing fee revenue must be reflected in the quarterly and annual settlement accounts of the entity with the state budget.

The budget for the operation of the Office of Registration for Science and Technology Activities at all levels (state management agencies) is provided by the state budget according to the approved annual plan.

This Circular takes effect from the date of signature, all previous provisions contrary to this Circular are abolished.

During implementation, if there are difficulties or obstacles, the agencies responsible for registering science and technology activities are requested to reflect them to the Ministry of Finance and the Ministry of Science and Technology and Environment for resolution.