Circular No. 1133/TC/TCT regarding inspection fees for gas cylinders

LETTER

OF THE GENERAL DEPARTMENT OF TAXES NUMBER 1133 TC/TCT DATED FEBRUARY 1, 2002
REGARDING GAS CONTAINER TESTING FEES

To: Ministry of Labor - Invalids and Social Affairs,

In response to the letter No. 4007/LDTBXH-KHTC dated December 14, 2001 from the Ministry of Labor - Invalids and Social Affairs regarding the collection of fees for testing gas containers, the Ministry of Finance provides its comments as follows:

Based on the list of fees and charges issued together with Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government concerning fees and charges under the State budget, after reaching a consensus with the Ministry of Labor - Invalids and Social Affairs, the Minister of Finance promulgated Decision No. 58/2000/QĐ-BTC dated April 21, 2000 on the collection rate for inspection fees and issuance of permits to use machinery, equipment, materials, and substances with strict safety requirements.

Therefore, units conducting periodic inspections of gas containers must collect inspection fees in accordance with the rates stipulated in Decision No. 58/2000/QĐ-BTC and manage and utilize the collected fee revenue according to the regulations on fees and charges under the State budget. During implementation, units for inspection under the Ministry of Labor - Invalids and Social Affairs did not report any objections to the Ministry of Finance but instead adjusted the prescribed collection rates in Decision No. 58/2000/QĐ-BTC and recorded the collected fee revenue as business service income, which contravenes Decree No. 04/1999/NĐ-CP and Decision No. 58/2000/QĐ-BTC mentioned above.

Given this situation, the Ministry of Finance requests the Ministry of Labor - Invalids and Social Affairs:

1- Direct State Inspection Centers under the Ministry of Labor - Invalids and Social Affairs to implement:

- Collect inspection fees and issue permits for machinery, equipment, materials, and substances with strict safety requirements (including gas container inspections) according to the rates stipulated in Decision No. 58/2000/QĐ-BTC mentioned above until the Ministry of Finance issues a replacement regulation. In cases where units conducting inspections collected lower inspection fees than those prescribed by Decision No. 58/2000/QĐ-BTC before December 31, 2001, there will be no issue of retroactive collection since payments have been settled with customers.

- The amount of fees and charges for inspecting machinery, equipment, materials, and substances with strict safety requirements from before December 31, 2001 must be remitted to the State budget and managed and utilized according to Decision No. 58/2000/QĐ-BTC and Circulars issued by the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP mentioned above, from January 1, 2002 onwards in accordance with the Law on Fees and Charges and its implementing regulations.

2- Direct relevant agencies under the Ministry of Labor - Invalids and Social Affairs to urgently coordinate with the Ministry of Finance (General Department of Taxation) to study and draft documents specifying collection rates and management and utilization of inspection fees for machinery, equipment, materials, and substances with strict safety requirements in line with the Law on Fees and Charges dated August 28, 2001 to replace Decision No. 58/2000/QĐ-BTC mentioned above.