Circular No. 124/2008/TT-BTC guides the regime for collecting, submitting, managing, and using fees for examination and licensing fees in the electricity sector.

CIRCULAR

Guidelines on the collection, submission, management, and use of fees for examination and licensing fees in the electricity sector

Pursuant to the Electricity Law dated December 3, 2004;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Licensing Fees;

On the basis of Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Licensing Fees;

Pursuant to Decision No. 258/2005/QĐ-TTg dated October 19, 2005 of the Prime Minister regarding the establishment and defining functions, tasks, powers, and organizational structure of the Electricity Regulation Agency under the Ministry of Industry;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government defining functions, tasks, powers, and organizational structure of the Ministry of Finance;

After considering the opinion of the Ministry of Industry and Trade at Circular No. 7334/BCT-ĐTĐL dated August 20, 2008, the Ministry of Finance issues guidelines on the collection, submission, management, and use of fees for examination and licensing fees in the electricity sector as follows:

I. OBJECTS OF COLLECTION AND AMOUNTS OF COLLECTION

1. The fee schedule for examination and licensing fees in the electricity sector is attached to this Circular. In cases of extension, amendment, or supplementation of electricity operation licenses, the amount collected shall be fifty percent of the amount prescribed for new issuance.

2. Organizations and individuals engaged in electricity activities within the fields specified in Clause 2, Article 1 of the Regulations on Conditions, Procedures, and Formalities for Issuance, Amendment, Supplement, Revocation, and Management and Use of Electricity Operation Licenses issued together with Decision No. 32/2006/QĐ-BCN dated September 6, 2006 of the Minister of Industry must pay examination fees and licensing fees in the electricity sector according to the provisions of this Circular.

3. Examination fees and licensing fees in the electricity sector shall be collected in Vietnamese currency. In cases where foreign organizations and individuals wish to pay in foreign currency, payment shall be made in US dollars (USD) based on the average exchange rate in the inter-bank foreign exchange market published by the State Bank of Vietnam at the time of collection.

II. ORGANIZATION OF COLLECTION, SUBMISSION, MANAGEMENT, AND USE

1. The state agency responsible for examining conditions for issuing electricity operation licenses is the agency collecting examination fees and licensing fees in the electricity sector according to this Circular.

2. All organizations and individuals submitting applications for electricity operation licenses must pay examination fees. Examination fees will not be refunded in cases where organizations and individuals submit applications but, upon examination, do not meet the conditions for issuance of electricity operation licenses.

3. Examination fees and licensing fees in the electricity sector are revenue items belonging to the state budget, managed and used as follows:

a) The fee-collecting agency is entitled to retain ninety percent (90%) of the total actual examination fees collected to cover expenses related to the collection process including:

- Expenses for on-site inspections to verify licensing conditions (travel expenses, accommodation rental costs, lodging expenses) according to current standards and rates, and expenses for hiring consultants to perform examination tasks; payment for overtime work for civil servants and staff assigned to examine licensing conditions according to their assigned functions and tasks;

- Direct expenses for fee collection and submission such as office supplies, office materials, procurement of materials and raw materials, rental of means and equipment for examination work, and other expenses directly related to fee collection and submission;

- Rewards and welfare benefits for staff involved in examination and fee collection work within the unit, averaged annually, with a maximum of three (3) months' salary if the annual collection exceeds the previous year, and two (2) months' salary if it is lower than or equal to the previous year.

The fee-collecting agency must use the funds allocated for examination expenses as stipulated in Point a of this Clause for their intended purpose. After settlement according to regulations, any unspent funds may be carried over to the next year for continued use according to the prescribed regulations.

b) The fee-collecting agency is responsible for remitting ten percent (10%) of the total examination fees and one hundred percent (100%) of the licensing fees actually collected into the state budget according to the corresponding chapters, types, sections, sub-sections, and sub-subsections of the current state budget classification.

4. In cases where organizations and individuals have submitted applications for electricity operation licenses before the effective date of this Circular and received the Electricity Operation License at the time this Circular becomes effective, they must simultaneously pay examination fees and licensing fees for electricity operation licenses when receiving the License according to the provisions.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of publication in the Official Gazette. This Circular replaces Circular No. 89/2003/TT-BTC dated September 17, 2003 of the Ministry of Finance on the collection, submission, management, and use of licensing fees for electricity operation licenses.

2. Other contents related to the collection, submission, management, use, receipt vouchers, publicizing fee collection regulations not mentioned in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and licensing fees; and Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Tax Administration Law and guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Tax Administration Law.

3. Agencies authorized to issue electricity operation licenses and entities paying fees and licensing fees are responsible for implementing this Circular.

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