Circular No. 115/2006/TT-BTC amending and supplementing Circular No. 132/2004/TT-BTC dated December 30, 2004 of the Ministry of Finance guiding the regime of collection, payment, management, and use of fees and charges for industrial property rights.

CIRCULAR

Amending and supplementing Circular No. 132/2004/TT-BTC dated December 30, 2004

of the Ministry of Finance guiding the collection, payment, management, and use of fees and charges for industrial property rights management and use of fees and charges for industrial property

ownership

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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 Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some 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;

The Ministry of Finance guides the amendment and supplementation of Circular No. 132/2004/TT-BTC dated December 30, 2004 of the Ministry of Finance guiding the collection, payment, management, and use of fees and charges for industrial property rights, as follows:

1. Amend and supplement paragraphs b and c of point 3, Section III of Circular No. 132/2004/TT-BTC as follows:

"b) On a monthly basis, the fee and charge collecting agency must declare and process the submission of 65% of the total amount of fees and charges collected during the period into the state budget according to the corresponding chapters, types, items, sub-items, and minor sub-items of the current State Budget Classification.

c) The fee and charge collecting agency may retain 35% of the total amount of fees and charges collected in the previous month before submitting it to the state budget, to cover expenses for the collection of fees and charges as stipulated in paragraph d below."

2. Amend and supplement item (i) of paragraph d of point 3, Section III of Circular No. 132/2004/TT-BTC as follows:

"(i) Expenditure for payment to individuals directly performing work, services, and collecting fees and charges: salaries, wages, allowances, contributions prescribed based on salary (health insurance, social insurance, and trade union fees), excluding salary costs for officials and civil servants already receiving salaries from the state budget according to the prescribed regulations;"

This Circular takes effect fifteen days after its publication in the Official Gazette.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.