Circular No. 115/2004/TT-BTC stipulates the regime for collecting, remitting, and managing the use of fees for issuing vehicle registration certificates and license plates for road motor vehicles, amending the percentage of fees retained by public security agencies and the remaining amount remitted to the state budget.
적용 범위
Public security agencies at all levels are subject to adjustment.
핵심 사항
- Public security agencies in Hanoi and Ho Chi Minh City retain 10%, other centrally-administered provinces retain 20%, and the remaining 35% is retained for use in collecting fees according to specific expenditure items.
- The amount retained from the fees will be balanced in the annual financial plan, managed and used according to the specific expenditure items under the current regulations.
- The remaining amount after deducting the cost of purchasing license plates and the amount retained for public security agencies shall be remitted to the state budget.
- The procedures for registering, declaring, collecting, and remitting fees shall be carried out in accordance with the provisions of Circular No. 63/2002/TT-BTC of the Ministry of Finance.
- This Circular takes effect fifteen days after its publication in the Official Gazette.
🌐 이 문서의 사회적 영향
- Positive impact: Enhancing management and effective use of funds collected from fees, reducing the financial burden on public security agencies.
- Negative impact: It may cause difficulties in budget allocation among units if not well-balanced.
❓ 자주 묻는 질문
What percentage of the collected fees does the public security agency retain?
In Hanoi and Ho Chi Minh City: 10%, in other centrally-administered provinces: 20%, and the remaining 35%.
Which amount is remitted to the state budget?
After deducting the cost of purchasing license plates and the amount retained for public security agencies, the remaining amount shall be remitted to the state budget.
Which agency is responsible for managing the collected fee amounts?
Public security agencies are responsible for managing and using the collected fee amounts according to the specific expenditure items already prescribed.
How are the procedures for registering and declaring fees carried out?
The procedures are carried out in accordance with the provisions of Circular No. 63/2002/TT-BTC of the Ministry of Finance.
When does this Circular take effect?
This Circular takes effect fifteen days after its publication in the Official Gazette.
전문
CIRCULAR
Amending and supplementing Circular No. 34/2003/TT-BTC dated April 16, 2003
of the Ministry of Finance on the regime for collection, payment, and management and use of fees for issuing vehicle registration certificates and license plates for motor vehicles
on roads
Pursuant to the Road Traffic Law dated June 29, 2003;
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;
Pursuant to Decision No. 185/2003/QĐ-TTg dated September 10, 2003 of the Prime Minister abolishing the provisions of the Prime Minister regarding the issuance of replacement licenses and reinvestment from state budget revenues starting from the 2004 fiscal year;
The Ministry of Finance guides the amendment and supplementation of Circular No. 34/2003/TT-BTC dated April 16, 2003 of the Ministry of Finance on the regime for collection, payment, and management and use of fees for issuing vehicle registration certificates and license plates for motor vehicles on roads, as follows:
1. Point 3, Section III is amended and supplemented as follows:
"3. The amount of fees collected according to this Circular shall be deposited into the account "temporary retention of fees and charges" opened at the State Treasury where the police headquarters is located, either daily or weekly depending on the amount of revenue. After deducting the cost of purchasing license plates at the price set by the Ministry of Finance for each period (as recorded on the sales invoice issued by the Ministry of Finance), the remaining amount (considered as 100%) shall be distributed and used as follows:
3.1. The police agency responsible for collecting the fees shall retain a portion according to the following percentages:
In Hanoi and Ho Chi Minh City: 10%.
In other centrally-administered cities: 20%.
In other provinces: 35%.
The police agency shall use the retained amount according to the specific purposes as follows:
a) Printing (or purchasing) forms, declarations, applications, and registration files; certificates of registration; and books for tracking registration, including laminating and numbering the vehicles.
b) Repairing and maintaining equipment and machinery directly serving the collection of fees.
c) Other regular expenses directly serving the issuance of registration certificates and license plates according to the state regulations (excluding salaries for police officers and civil servants who already receive stipulated salaries).
d) Establishing reward and welfare funds for staff directly involved in the collection of fees for registration certificates and license plates. The average annual contribution to these two funds per person shall not exceed three months' salary if the revenue exceeds that of the previous year, and two months' salary if it is lower or equal to the previous year.
The entire amount retained according to the above percentage must be balanced in the annual financial plan. During the management process, the funds must be used for the specified purposes according to current financial expenditure regulations and must have legitimate invoices. Based on the retained fee amount for serving the collection of fees, the Director of the Provincial Police Department may decide to reallocate the retained fee amount from surplus units to deficit units (if the local area has delegated the registration of motor vehicles to the district police departments). At the end of the year, if the retained amount is not fully spent, it can be carried over to the next year for continued spending according to the prescribed regulations.
3.2. The remaining amount (total revenue minus the cost of purchasing license plates, minus the amount retained for the police agency according to the specified percentage), the police agency shall deposit into the state budget according to the corresponding chapter, category, and item, sub-item 046-12 of the State Budget Manual and shall be managed and used according to the provisions of the State Budget Law and guiding documents.
The procedures for registering, declaring, collecting, and paying fees for issuing vehicle registration certificates and license plates shall be implemented according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges."
2. This Circular shall take effect fifteen days after its publication in the Official Gazette.
The contents of Circular No. 34/2003/TT-BTC dated April 16, 2003 of the Ministry of Finance on the regime for collection, payment, and management and use of fees for issuing vehicle registration certificates and license plates for motor vehicles on roads that are not mentioned in this Circular remain effective.
In the course of implementation, if there are difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for research and guidance on amendments and supplements to ensure compliance./.
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