Joint Circular No. 139/1998/TTLT/BTC-BKHCN guiding the regime for collecting, managing, and using fees for technology transfer contract appraisal and registration fees.

JOINT CIRCULAR

MINISTRY OF FINANCE - MINISTRY OF SCIENCE AND TECHNOLOGY AND ENVIRONMENT

GUIDELINES ON THE COLLECTION, MANAGEMENT, AND USE OF FEES FOR TECHNICAL REVIEW AND REGISTRATION FEES FOR TECHNOLOGY TRANSFER CONTRACTS

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BASED ON DECREE NO. 45/1998/NĐ-CP OF JULY 1, 1998 ISSUED BY THE GOVERNMENT PROVIDING DETAILED REGULATIONS ON TECHNOLOGY TRANSFER;

BASED ON DECISION NO. 276/CT OF JULY 28, 1992 ISSUED BY THE CHAIRMAN OF THE STATE COUNCIL OF MINISTERS (NOW THE PRIME MINISTER) REGARDING THE UNIFIED MANAGEMENT OF FEES AND REGISTRATION FEES;

THE MINISTRIES OF FINANCE AND SCIENCE AND TECHNOLOGY AND ENVIRONMENT ISSUE GUIDELINES ON THE COLLECTION, MANAGEMENT, AND USE OF FEES FOR TECHNICAL REVIEW AND REGISTRATION FEES FOR TECHNOLOGY TRANSFER CONTRACTS APPROVED AT THE APPROPRIATE LEVEL AS FOLLOWS:

I. OBJECTS SUBJECT TO PAYMENT OF FEES

ALL ORGANIZATIONS AND INDIVIDUALS APPLYING FOR APPROVAL AND REGISTERING TECHNOLOGY TRANSFER CONTRACTS (TTTCs) IN ACCORDANCE WITH DECREE 45/1998/NĐ-CP OF JULY 1, 1998 MUST PAY TECHNICAL REVIEW FEES AND REGISTRATION FEES (HEREINAFTER REFERRED TO AS FEES AND REGISTRATION FEES).

II. AMOUNT OF FEES

THE TECHNICAL REVIEW FEE FOR TTTCs IS CALCULATED AT A RATE OF 0.1% (ONE THOUSANDTH) OF THE TOTAL VALUE OF THE CONTRACT, BUT NOT MORE THAN 20 MILLION VIETNAMESE DONG AND NOT LESS THAN 2 MILLION VIETNAMESE DONG.

FOR TTTCs THAT REQUIRE SUPPLEMENTATION OR MODIFICATION, THE TECHNICAL REVIEW FEE MUST BE PAID AT A RATE OF 0.1% (ONE THOUSANDTH) OF THE TOTAL VALUE OF THE MODIFIED CONTRACT, BUT NOT MORE THAN 10 MILLION VIETNAMESE DONG AND NOT LESS THAN 1 MILLION VIETNAMESE DONG.

FOR TTTCs THAT DO NOT REQUIRE APPROVAL BUT MUST BE REGISTERED WITH THE MINISTRY OF SCIENCE AND TECHNOLOGY AND ENVIRONMENT, THE REGISTRATION FEE IS 200,000 VIETNAMESE DONG PER CONTRACT.

TECHNICAL REVIEW FEES AND REGISTRATION FEES FOR TTTCs ARE COLLECTED IN VIETNAMESE DONG. IF THE TECHNICAL REVIEW FEE IS CALCULATED BASED ON THE VALUE OF THE CONTRACT IN FOREIGN CURRENCY, IT MUST BE CONVERTED INTO VIETNAMESE DONG ACCORDING TO THE INTERBANK EXCHANGE RATE PUBLISHED BY THE STATE BANK OF VIETNAM AT THE TIME OF CALCULATING THE TECHNICAL REVIEW FEE.

III. MANAGEMENT AND USE OF TECHNICAL REVIEW FEES

1. THE AUTHORIZED BODY RESPONSIBLE FOR TECHNICAL REVIEW AND APPROVAL OF TTTCs (HEREINAFTER REFERRED TO AS THE REVIEWING AUTHORITY) SHALL COLLECT FEES AND REGISTRATION FEES IN ACCORDANCE WITH THE PROVISIONS OF THIS CIRCULAR.

2. THE ENTIRE AMOUNT OF FEES AND REGISTRATION FEES COLLECTED IS A REVENUE OF THE STATE BUDGET. THE REVIEWING AUTHORITY MAY TEMPORARILY RETAIN 50% OF THE COLLECTED AMOUNT TO USE FOR SERVING TECHNICAL REVIEW AND APPROVAL WORKS OF TTTCs, WHILE THE REMAINING AMOUNT MUST BE DEPOSITED INTO THE STATE BUDGET.

3. THE REVIEWING AUTHORITY IS PERMITTED TO OPEN AN ACCOUNT AT THE STATE TREASURY TO MANAGE AND MONITOR THE USE OF 50% OF THE TOTAL AMOUNT OF FEES AND REGISTRATION FEES TEMPORARILY RETAINED AS STATED ABOVE TO ENSURE TIMELY COVERAGE OF EXPENSES INCURRED DURING THE TECHNICAL REVIEW PROCESS AS PROVIDED FOR IN CLAUSE 5, SECTION III OF THIS CIRCULAR.

4. EVERY QUARTER, BASED ON THE SETTLEMENT REPORT OF THE REVIEWING AUTHORITY, THE SAME-LEVEL FINANCIAL AUTHORITY WILL PROCESS THE RECORDING OF RECEIPTS AND EXPENDITURES FROM THE STATE BUDGET FOR THE ACTUAL EXPENSES INCURRED FOR THE INTENDED PURPOSES, IN ACCORDANCE WITH THE CURRENT REGULATIONS ON EXPENSE LIMITS AND WITH VALID DOCUMENTS USED FROM THE TEMPORARILY RETAINED FUNDS.

THE REVIEWING AUTHORITY IS RESPONSIBLE FOR REPORTING THE SETTLEMENT OF THE USE OF TEMPORARILY RETAINED FUNDS TO THE SUPERIOR AUTHORITY FOR COMBINED SETTLEMENT WITH THE SAME-LEVEL FINANCIAL AUTHORITY IN ACCORDANCE WITH THE CURRENT FINANCIAL REGULATIONS.

5. TECHNICAL REVIEW FEES FOR TTTCs AND REGISTRATION FEES FOR TTTCs SHALL BE USED FOR THE FOLLOWING PURPOSES AND MUST COMPLY WITH THE CURRENT STATE REGULATIONS ON FINANCIAL MANAGEMENT, EXPENSE LIMITS, AND EXPENSE REGIMES:

a) EXPENSES FOR ORGANIZATIONS AND INDIVIDUALS PARTICIPATING IN STUDIES, EVALUATIONS, AND REVIEWS OF DOCUMENTS RELATED TO TECHNOLOGY AND TECHNOLOGY TRANSFER PROJECTS UNDER ECONOMIC CONTRACTS BETWEEN ORGANIZATIONS AND INDIVIDUALS AND THE AUTHORITY RESPONSIBLE FOR APPROVING TTTCs (IN CASES WHERE THE REVIEWING AUTHORITY DOES NOT HAVE THE CAPACITY TO CONDUCT THE REVIEW);

b) PREPARATION OF TECHNICAL REVIEW FILES AND GATHERING OPINIONS FROM EXPERTS WITH OPPOSING VIEWS;

c) EXPENSES FOR MEETINGS OF TECHNICAL REVIEW BOARDS FOR PROJECTS;

d) EXPENSES FOR TECHNICAL INSPECTION AND REVIEW OF TECHNOLOGIES IN TTTCs AND INSPECTION OF TECHNOLOGY TRANSFER IMPLEMENTATION IN PROJECTS;

e) EXPENSES FOR PURCHASING INFORMATION AND DOCUMENTS FOR TECHNICAL REVIEW;

g) EXPENSES FOR TRAINING AND GUIDING BUSINESS PROCEDURES;

h) EXPENSES FOR PRINTING AND TRANSLATING DOCUMENTS;

i) EXPENSES FOR PURCHASING WORKING EQUIPMENT AND OFFICE DEVICES TO SUPPORT TECHNICAL REVIEW WORK (BASED ON APPROVED BUDGETS);

k) EXPENSES FOR OVERTIME PAYMENTS AND ENHANCED LABOR EFFORTS FOR STAFF DIRECTLY INVOLVED IN TECHNICAL REVIEW WORK AND HANDLING FEE AND REGISTRATION FEE PROCEDURES, BUT THE MAXIMUM OVERTIME PAY FOR EACH STAFF MEMBER IN A YEAR SHALL NOT EXCEED THREE MONTHS' BASIC SALARY.

IV. PROCEDURES FOR COLLECTING AND SUBMITTING FEES AND REGISTRATION FEES

1. WHEN THE REVIEWING AUTHORITY RECEIVES APPLICATIONS AND FILES FOR TECHNICAL REVIEW OF TECHNOLOGIES TO BE TRANSFERRED FROM ORGANIZATIONS AND INDIVIDUALS, IT MUST IMMEDIATELY COLLECT THE REGISTRATION FEE AND THE MINIMUM TECHNICAL REVIEW FEE REQUIRED FOR EACH TYPE OF CONTRACT (2 MILLION VIETNAMESE DONG FOR NEW TTTCs OR 1 MILLION VIETNAMESE DONG FOR MODIFIED OR SUPPLEMENTED TTTCs). AFTER TECHNICAL REVIEW AND DETERMINATION OF THE PAYMENT AMOUNT FOR TECHNOLOGY TRANSFER, THE REVIEWING AUTHORITY SHALL COLLECT THE REMAINING TECHNICAL REVIEW FEE (IF ANY) FROM THE APPLICANT BASED ON THE GUIDELINES OF THIS CIRCULAR.

2. PROCEDURE FOR SUBMITTING FUNDS TO THE STATE BUDGET:

WITHIN FIVE DAYS OF COLLECTING FEES AND REGISTRATION FEES, THE REVIEWING AUTHORITY MUST SUBMIT A DECLARATION OF THE TOTAL AMOUNT OF FEES AND REGISTRATION FEES COLLECTED AND THE AMOUNT TO BE DEPOSITED INTO THE STATE BUDGET (50% OF THE TOTAL AMOUNT OF FEES AND REGISTRATION FEES COLLECTED) TO THE LOCAL TAX AUTHORITY.

UPON RECEIVING THE DECLARATION FROM THE REVIEWING AUTHORITY, THE TAX AUTHORITY WILL CHECK THE DECLARATION, COMPARE IT WITH THE ISSUED AND USED RECEIPTS TO DETERMINE THE AMOUNT TO BE DEPOSITED INTO THE STATE BUDGET. WITHIN FIVE DAYS OF RECEIVING THE DECLARATION FROM THE REVIEWING AUTHORITY, THE TAX AUTHORITY WILL NOTIFY THE REVIEWING AUTHORITY OF THE AMOUNT TO BE DEPOSITED INTO THE STATE BUDGET (50% OF THE TOTAL AMOUNT OF FEES AND REGISTRATION FEES COLLECTED), THE DEADLINE FOR PAYMENT, THE CORRESPONDING BUDGET CODES AND ITEMS ACCORDING TO THE STATE BUDGET INDEX, AND THE AMOUNT TO BE TEMPORARILY HELD FOR USE IN TECHNICAL REVIEW WORK.

BASED ON THE NOTIFICATION FROM THE TAX AUTHORITY, THE REVIEWING AUTHORITY WILL IMMEDIATELY SUBMIT THE AMOUNT TO BE DEPOSITED INTO THE STATE BUDGET AND THE REMAINING AMOUNT WILL BE DEPOSITED INTO THE ACCOUNT OF THE REVIEWING AUTHORITY AT THE STATE TREASURY AS PROVIDED FOR IN CLAUSE 3, SECTION III OF THIS CIRCULAR.

V. IMPLEMENTATION

1. RESPONSIBILITIES OF THE REVIEWING AUTHORITY:

a) PUBLICIZE THE AMOUNT OF FEES AND THE PROCEDURES FOR COLLECTING FEES AND REGISTRATION FEES AT THE LOCATION WHERE THEY ARE COLLECTED.

b) IMPLEMENT BOOKKEEPING, DOCUMENTATION, AND ACCOUNTING REPORTS FOR THE USE OF FEES AND REGISTRATION FEES IN ACCORDANCE WITH THE CURRENT STATE REGULATIONS ON ACCOUNTING AND STATISTICS.

c) Managing, using, and settling the amount of fees and charges collected with thedirectly managing financial authority according to the current分级管理制度。

2. Responsibilities of the tax authority and the State Treasury:

The tax authority where the contract review agency is located shall be responsiblefor issuing receipts for fees and charges to the contract review agency. The taxpayers and the State Treasury shall be responsible for managing, using, andsettling the receipts according to the current regulations on seal management.

3. At the end of the fiscal year, the contract review agency must settle the amountof funds used for review work with the same-level financial authority inaccordance with the relevant provisions. Any unspent funds must be timely andfully remitted to the state budget.

4. This Circular takes effect from the date of signature. During implementation, ifany difficulties arise, they should be promptly reported to the Ministry ofFinance, the Ministry of Science and Technology, and the Ministry of theEnvironment for study and resolution./.