This Circular stipulates the regime for collecting and paying fees for the examination of conditional commercial trade activities in the field of security, applicable to organizations and individuals conducting business in specific trades. The fee level is VND 100,000 per organizational unit and VND 50,000 per individual engaged in business.
Scope of application
All Vietnamese organizations and individuals, foreign organizations and individuals, and overseas Vietnamese residing abroad who conduct business in Vietnam in the trades specified in Decree No. 08/2001/NĐ-CP.
Key points
- Organizations and individuals engaged in business must pay the examination fee for security and public order conditions: VND 100,000 per organization and VND 50,000 per individual engaged in business.
- Police agencies responsible for collecting fees shall publicly post the collection rates, issue receipts for collected fees, open temporary accounts to hold collected funds at State Treasury, register tax declarations and settlement according to regulations.
- Fifty percent of the actual collected fees shall be allocated for expenses serving the fee collection process, while the remaining fifty percent shall be remitted to the state budget.
- Police agencies have the authority to allocate two welfare and reward funds for staff directly involved in fee collection according to current standards.
- This Circular takes effect fifteen days from the date of publication in the Official Gazette.
🌐 Social impact of this document
- Positive impact: Establishes a legal basis for managing and supervising business operations, ensuring security and public order.
- Negative impact: Increased financial burden on organizations and individuals engaged in business may arise.
❓ Frequently asked questions
What is the amount of the fee for examining security conditions?
The fee level is VND 100,000 for organizations and VND 50,000 for individuals engaged in business.
Which agency collects the examination fees?
The Police Agency is responsible for collecting the fees.
After deducting expenses, what percentage of the total collected fees is remitted to the state budget?
Fifty percent of the total collected fees, after deducting expenses for serving the fee collection process, will be remitted to the state budget.
What percentage of the total collected fees can the Police Agency allocate?
The Police Agency has the authority to allocate fifty percent of the total collected fees for expenses serving the fee collection process.
When does this Circular take effect?
This Circular takes effect fifteen days from the date of publication in the Official Gazette.
Full text
CIRCULAR
Regarding the regulation on the collection and payment of fees for the examination of conditional commercial operations in the field of security
On the basis of Decree No. 08/2001/NĐ-CP dated February 22, 2001 of the Government stipulating conditions for security and public order for certain business sectors with conditions;
____________________
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;
The Ministry of Finance regulates the system of collection, payment, and management of the use of fees for examining conditional commercial operations in the field of security
1. All organizations and individuals of Vietnam, foreign organizations and individuals, and overseas Vietnamese conducting business (collectively referred to as business organizations and individuals) in Vietnam in the industries and professions specified in Clause 1, Article 2 of Decree No. 08/2001/NĐ-CP dated February 22, 2001 of the Government, when being inspected and examined by the police authorities for conditions regarding security and public order to issue certificates confirming compliance with such conditions must pay the fee according to the rates prescribed in this Circular. as follows:
1. Organizations and individuals, both domestic and foreign, when they are required by competent authorities to handle administrative matters related to ensuring order and safety in inland waterway transport as stipulated in Article 25, Clause 3 of Article 31, and Clause 1 of Article 69 of the Law on Inland Waterway Transport, must pay fees and charges for state administration to ensure order and safety in inland waterway transport according to the provisions of this Circular. The following cases are exempted from paying administrative charges for inland waterway safety:
2. The rate of fees for examining conditions regarding security and public order:
- For organizations: 100,000 VND per business organization (Business organizations include: State-owned enterprises; Limited liability companies; Joint-stock companies; Foreign-invested enterprises and foreign parties participating in joint venture contracts under the Law on Investment in Vietnam; Foreign companies and foreign organizations operating in Vietnam not under the Law on Investment in Vietnam; Political, political-social, social-professional organizations, people's armed units, administrative and public service units engaged in business activities; Cooperatives and cooperative groups; Private enterprises; Other organizations engaged in business).
- For individuals: 50,000 VND per individual business (Individual businesses include: Individuals; Individual households).
II. ORGANIZATION OF COLLECTION, PAYMENT AND MANAGEMENT OF USE
1. Police agencies collecting fees (referred to collectively as collection agencies) shall be responsible for:
a) Publicly posting the fee rates at the agency's headquarters where the fees are collected.
b) When collecting fees, they must issue a receipt for the payment to the payer, which is issued by the Ministry of Finance (General Department of Taxation). Receipts are obtained from the local Tax Bureau where the Police Agency is headquartered and are managed and used in accordance with the regulations of the Ministry of Finance.
c) Opening a temporary account for holding collected fees at the State Treasury where the agency's main office is located; daily or at least once a week, they must prepare a list and deposit the collected fees into the account opened at the State Treasury and manage it strictly in accordance with the current financial regulations.
d) Registering, declaring, and paying fees to the local Tax Authority where the collection agency's main office is located; implementing settlement and reconciliation of receipts for collected fees and revenue and expenditure of collected fees with the directly managing Tax Authority 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.
2. Collection agencies may retain 50% (fifty percent) of the total actual collected fees before depositing them into the state budget to cover expenses for fee collection activities as follows:
- Direct costs for fee collection activities such as printing, purchasing forms, books, etc.
- Costs for inspection and examination of security and public order conditions for business establishments such as fuel costs for vehicles (or rental vehicles) traveling to business establishments, travel expenses (transportation, accommodation), etc.
- Costs for purchasing office supplies, telephone, electricity, water according to current standards and norms.
- Establishing a reward and welfare fund for staff directly involved in fee collection. The average annual amount allocated to the reward and welfare funds for each person should not exceed three (three) months' salary if the revenue exceeds that of the previous year, and two (two) months' salary if the revenue is lower or equal to that of the previous year.
The entire amount retained according to the above provisions must be used for its intended purpose, documented legally in accordance with the regulations and settled annually; any unused amount in the year can be carried over to the next year for use in accordance with the regulations.
3. After deducting the amount retained according to the ratio specified in point 2 above, the remaining amount (50%) must be deposited into the state budget (corresponding chapter, category, item, sub-item 035, sub-sub-item 08 of the current State Budget Classification).
IV. IMPLEMENTATION:
This Circular takes effect 15 days after its publication in the Official Gazette. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.
This Circular takes effect fifteen days after its publication in the Official Gazette. During implementation, any difficulties should be promptly reported to the Ministry of Finance for study and resolution./.
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