This circular from the Ministry of Finance requests the Ministry of Agriculture and Rural Development to abolish the practice of collecting a forest assessment fee before submitting an exploitation design for approval, as there is no current legal provision authorizing such a charge.
적용 범위
Forest development agencies in provinces and cities; Ministry of Agriculture and Rural Development
핵심 사항
- The Ministry of Finance requests the Ministry of Agriculture and Rural Development to abolish the collection of forest assessment fees (Article 1)
- Entities that have collected forest assessment fees must settle accounts with tax authorities regarding amounts received, expenditures made reasonably supported by legal documentation in accordance with established regulations (Article 2)
- The remaining balance after settlement must be remitted to the State budget
- Forest exploitation enterprises no longer need to pay the forest assessment fee, thereby reducing operational costs
- The State will gain additional revenue from entities that have collected forest assessment fees settling accounts and remitting funds into the State budget
🌐 이 문서의 사회적 영향
- Forest exploitation enterprises no longer need to pay the forest assessment fee, thereby reducing operational costs
- The State will gain additional revenue from entities that have collected forest assessment fees settling accounts and remitting funds into the State budget
❓ 자주 묻는 질문
How does this circular address the collection of forest assessment fees?
The Ministry of Finance requests the Ministry of Agriculture and Rural Development to abolish the practice of collecting a forest assessment fee before submitting an exploitation design for approval.
What must entities that have collected forest assessment fees do following this circular?
Entities must settle accounts with tax authorities regarding amounts received, expenditures made reasonably supported by legal documentation in accordance with established regulations and remit any remaining balance into the State budget.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 13816/TC-TCT DATED DECEMBER 18, 2002
REGARDING THE COLLECTION OF FOREST INSPECTION FEES
RESPECTED: Ministry of Agriculture and Rural Development
In response to reports from several localities, the Forest Industry Development Inspectorates of provinces and cities are currently collecting a fee for forest inspection as stipulated in Circular No. 1199/LS dated May 13, 1995, issued by the Ministry of Forestry (now the Ministry of Agriculture and Rural Development) to guide the implementation of Directive No. 3-LS/CNR dated February 8, 1994, issued by the Ministry of Forestry regarding forest inspection before submitting a logging design for approval. Regarding this matter, the Ministry of Finance has the following opinion:
The current collection of forest inspection fees by the Forest Industry Development Inspectorates of provinces and cities is essentially a fee that belongs to the State budget.
According to existing legal regulations (Directive No. 462/TTg dated September 11, 1993, issued by the Prime Minister on strict management of wood exploitation, transportation, and export; Decree No. 04/1999/NĐ-CP dated January 30, 1999, issued by the Government regarding fees and charges belonging to the State budget; Decree No. 57/2002/NĐ-CP dated June 3, 2002, issued by the Government detailing the implementation of the Law on Fees and Charges; Decree No. 10/2002/NĐ-CP dated January 16, 2002, issued by the Government regarding financial regulations applicable to revenue-generating public institutions...), there is no provision for collecting a forest inspection fee.
The Ministry of Finance requests that the Ministry of Agriculture and Rural Development issue a decision to abolish and cease collection of the forest inspection fee before submitting a logging design as stipulated in Directive No. 3-LS/CNR dated February 8, 1994, and Circular No. 1199/LS dated May 13, 1995, issued by the Ministry of Forestry (now the Ministry of Agriculture and Rural Development) mentioned above, and instruct units that have collected inspection fees to settle accounts with tax authorities regarding amounts already collected, expenditures made in accordance with regulations supported by valid documentation, and remit any remaining funds into the State budget.
관계도
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