Circular No. 110/2008/TT-BTC guiding the collection, payment, management, and use of fees for the exploitation and utilization of surveying and mapping materials

CIRCULAR

Guidelines for the collection, payment, management, and use of fees for the exploitation and utilization of surveying and mapping materials

and using surveying and mapping materials

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Pursuant to Resolution No. 08/2008/NQ-CP dated March 31, 2008 of the Government on the regular meeting of the Government in March 2008;

Pursuant to Decree No. 12/2002/NĐ-CP dated January 22, 2002 of the Government on surveying and mapping activities;

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; and 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.

After receiving the opinion of the Ministry of Natural Resources and Environment at Circular No. 3075/BTNMT-TC dated August 15, 2008, the Ministry of Finance guides the implementation of fees for the exploitation and utilization of surveying and mapping materials as follows:

I. SCOPE AND APPLICABLE OBJECTS:

1. This Circular applies to the collection, payment, management, and use of fees for the exploitation and utilization of surveying and mapping materials managed by the State at the Surveying and Mapping Information Data Center under the General Department of Surveying and Mapping, Ministry of Natural Resources and Environment.

2. The fee payers are organizations and individuals who exploit and utilize surveying and mapping materials at the Surveying and Mapping Information Data Center under the General Department of Surveying and Mapping, Ministry of Natural Resources and Environment.

II. AMOUNT OF FEES, COLLECTION REGIME, PAYMENT, MANAGEMENT, AND USE OF FEES FOR THE EXPLOITATION AND UTILIZATION OF SURVEYING AND MAPPING MATERIALS:

1. The level of fees for the exploitation and utilization of surveying and mapping materials is specified in detail in the Table of Fee Levels for the Exploitation and Utilization of Surveying and Mapping Materials attached to this Circular.

2. Fees for the exploitation and utilization of surveying and mapping materials are revenue belonging to the state budget.

3. The entity collecting fees for the exploitation and utilization of surveying and mapping materials shall be responsible for:

a) Opening a "temporary holding account for fees" at the State Treasury where the collection agency is located to monitor and manage the collected fees. Regularly, daily or weekly, the collected fees must be deposited into the temporary holding account for fees and must be recorded separately according to the accounting regulations for administrative units;

b) Implementing the provisions on fee collection vouchers, currency of fee collection, registration, declaration, collection, payment, settlement, accounting, and publicizing the fee collection regime in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance 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; and Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of Decree No. 85/2007-CP dated May 25, 2007 of the Government detailing the implementation of some articles of the Law on Tax Administration. Paying fees for the exploitation and utilization of surveying and mapping materials into the state budget according to the corresponding chapter, type, and item in the current state budget classification, item 37.

4. The funds from the collection of fees for the exploitation and utilization of surveying and mapping materials shall be managed and used as follows:

a) The entity collecting fees for the exploitation and utilization of surveying and mapping materials may retain 60% of the total amount of fees collected before depositing it into the state budget. The remaining 40% shall be paid into the state budget in accordance with the current state budget classification.

b) The entity collecting fees for the exploitation and utilization of surveying and mapping materials may use the retained fees as stipulated in paragraph a of this point for the following purposes:

- Paying salaries, wages, and other allowances with the nature of salaries and wages according to the current regulations; contributions for employees such as social insurance, health insurance, trade union fees;

- Direct costs for fee collection activities such as office supplies, office materials, telephone, electricity, water, travel expenses, official duties expenses; printing (buying) declaration forms, permits, and other stamps according to current standards and norms;

- Costs for purchasing raw materials, fuels, and supplies for the preservation and utilization of materials (preservation equipment, materials, chemicals, etc.); direct costs for receiving, collecting, and organizing the use of materials for fee collection activities;

- Purchasing, repairing, and major repairs of assets, machinery, and equipment directly serving fee collection activities;

- Other direct expenses serving fee collection activities for the exploitation and utilization of surveying and mapping materials.

5. The entity collecting fees for the exploitation and utilization of surveying and mapping materials must manage and use the retained funds for their intended purpose, with lawful vouchers in accordance with the regulations.

6. Annually, the entity collecting fees for the exploitation and utilization of surveying and mapping materials must prepare a budget for the retained fees and submit it to the higher-level management agency, financial agency, tax agency, and State Treasury where the temporary holding account for fees is opened. At the same time, they must settle accounts based on actual figures, and if not fully spent in the year, it can be carried over to the next year for continued use according to the prescribed regulations.

7. The settlement of fees for the exploitation and utilization of surveying and mapping materials shall be conducted concurrently with the settlement of the state budget. The financial agency will settle the expenditures from the retained fee revenues for the entity in accordance with Article 4, Part II of this Circular.

III. IMPLEMENTATION ORGANIZATION

This Circular takes effect 15 days after its publication in the Official Gazette. The implementation of fee collection, management, use, and payment into the state budget as stipulated in this Circular shall apply from January 1, 2009.

In the course of implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for further guidance and supplementation./.