Circular No. 112/2000/TT-BTC guides the management and use of registration fees for household records with the purpose of compensating costs for state administrative activities related to the registration of household records. The document stipulates the ratio of funds retained and submitted to the State budget, as well as specific expenditure items from the collected amount.
适用范围
Agencies and units organizing the collection of registration fees for household records
要点
- The State budget receives revenue from registration fees for household records aimed at compensating costs for administrative activities related to the registration of household records (Article I).
- Agencies and units collecting fees retain 30% of the total collected amount for use in activities related to fee collection and submit the remainder to the State budget (Article II.1).
- Expenditures from the retained amount include payment for outsourced labor, night shift allowances, printing of household record forms, support for information verification, and rewards for staff with achievements in household record registration management (Article II.1).
- Fee collection agencies must prepare annual revenue and expenditure budgets for approval by competent authorities and maintain accounting records to settle accounts with the collected amounts (Article III).
- Any unspent portion of the retained amount from registration fees for household records in a year must be submitted to the State budget (Article II.3).
🌐 本文件的社会影响
- To provide additional financial resources for management agencies to carry out management tasks and support household record registration activities.
- To facilitate transparent and effective revenue and expenditure of registration fees.
- It may impose a financial burden on fee collection agencies if the retained amount is not used effectively.
❓ 常见问题
What purposes are registration fees for household records used for?
To compensate costs for state administrative activities related to the registration of household records (Article I).
What percentage of the total collected amount can fee collection agencies retain for use?
30% of the total collected amount (Article II.1).
What expenditures can be made from the retained amount?
Payment for outsourced labor, night shift allowances, printing of household record forms, support for information verification, and rewards for staff (Article II.1).
How must fee collection agencies prepare their revenue and expenditure budgets?
They must prepare annual budgets for approval by competent authorities, maintain accounting records, and settle accounts with the collected amounts (Article III).
What must be done if the retained amount is not fully utilized in a year?
It must be submitted to the State budget (Article II.3)
全文
CIRCULAR
Guidelines on the management and use of registration fees for household registration
Pursuant to Decree 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the decentralization, management, preparation, implementation, and settlement of the state budget.
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.
Pursuant to Decision No. 57/2000/QĐ-BTC dated April 20, 2000 of the Minister of Finance promulgating the schedule of registration fees for household registration.
After receiving comments from the Ministry of Justice (document No. 1265 TP/HT dated July 25, 2000), the Ministry of Finance issues guidelines on the management and use of registration fees for household registration as follows:
I. GENERAL PROVISIONS
1. The registration fee for household registration is a revenue of the state budget aimed at partially covering the costs of state management activities related to household registration.
2. Organizations and units collecting registration fees for household registration may retain 30% of the total collected fees to cover expenses related to organizing the collection of registration fees. The remaining amount (70%) must be remitted to the state budget according to the current classification of the state budget.
3. Organizations and units collecting registration fees must prepare annual revenue and expenditure budgets for registration fees and submit them for approval by the competent authority. These organizations and units must maintain accounting records and settle accounts for collected registration fees in accordance with current regulations.
II- SPECIFIC PROVISIONS:
1. Content of expenditure:
1.1. Labor costs and allowances based on labor costs paid to external hired workers (including experts and consultants) for collecting registration fees in accordance with established regulations (if applicable).
1.2. Allowances for overtime work and night shifts for staff directly involved in household registration work in accordance with established regulations (if applicable).
1.3. Printing costs (purchase) for household registration forms (including forms for registrations that do not require payment of registration fees such as timely death registration and guardianship registration).
1.4. Costs for verification (when coordination with other agencies is required), notification, and public announcement through mass media.
1.5. A reward fund for household registration and judicial officers who have achieved results in managing household registration. The average annual reward for each person shall not exceed three months' salary (for provincial-level officers) or three months' living allowance (for commune-level officers).
For the use of the 30% retained funds by diplomatic representative offices and Vietnamese consular offices abroad, they shall follow the provisions set out in Point 2.a of Section III of Circular No. 64/2000/TT-BTC dated July 3, 2000, issued by the Ministry of Finance on the collection and payment of fees applicable to diplomatic representative offices and Vietnamese consular offices abroad, and Circular No. 90/2000/TT-BTC dated September 1, 2000, which supplements and amends certain points of Circular No. 64/2000/TT-BTC dated July 3, 2000.
All expenditures above must comply strictly with current standards, norms, and regulations.
2. Preparation and Implementation of Revenue and Expenditure Budgets for Registration Fees for Household Registration:
2.1. Each year, based on the prescribed levels of revenue for registration fees for household registration as stipulated by the Ministry of Finance, the content of expenditures specified in this Circular, and the current financial expenditure regulations, organizations collecting registration fees must prepare detailed revenue and expenditure budgets for registration fees according to the current classification of the state budget, submit them to their supervisory authorities for review and consolidation, and then forward them to the financial authority for approval by the competent authority.
2.2. Based on the approved revenue and expenditure budgets, organizations collecting registration fees must prepare quarterly detailed revenue and expenditure budgets according to the current classification of the state budget, submit them to their supervisory authorities, the State Treasury where transactions take place, and the financial authority for control over revenue and expenditure.
2.3. Units collecting registration fees for household registration must open a revenue account at the State Treasury where transactions take place. Within a period of 7 to 10 days, the collected registration fees must be deposited into the unit's revenue account at the State Treasury where transactions take place.
2.4. Based on the collected revenue, approved expenditure budget, the chief executive's authorization, and valid and legitimate supporting documents, the State Treasury will provide advance payments or settlements to the units in accordance with current regulations on the management, issuance, and settlement of state budget expenditures through the State Treasury and the provisions of this Circular. Any unauthorized expenditures or expenditures exceeding the approved budget must be accounted for and recovered and remitted to the state budget. The person responsible for unauthorized expenditures must compensate the public treasury and be subject to legal sanctions.
2.5. Organizations collecting registration fees are responsible for declaring, collecting, depositing, and managing fees and charges in accordance with current regulations.
3. Settlement of Revenue and Expenditure for Registration Fees for Household Registration:
Organizations and units collecting registration fees for household registration are responsible for maintaining accounting records to record, account for, and settle the collected registration fees and retained expenditures in accordance with Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996, of the Minister of Finance on the issuance of the accounting system for administrative services.
The supervisory authority is responsible for approving the settlement of revenue and expenditure for registration fees for household registration of subordinate units, consolidating these into its own annual settlement report, submitting it to the financial authority for review, and issuing a notice of approval along with the annual settlement report of the supervisory authority.
If the retained registration fees are not fully utilized by the end of the year, the remaining amount must be remitted to the state budget.
The supervisory authority is responsible for coordinating with the financial authority to conduct regular (or surprise) inspections of units collecting registration fees to ensure compliance with established regulations.
III- IMPLEMENTATION
These provisions in this Circular shall take effect from May 5, 2000. Any conflicting provisions regarding the use of registration fees for household registration contrary to this Circular are hereby abolished.
In the course of implementation, if there are any difficulties, please promptly report to the Ministry of Finance for research and resolution./.
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