✦ Smart summary
Circular No. 14/2004/TT-BTC stipulates the regime for collection, payment, and management and use of fees for issuing certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles. This Circular applies to organizations and individuals when they are issued certificates by inspection agencies according to laws on fees and charges.
Scope of application
Organizations and individuals when being issued certificates of technical inspection and quality assurance for equipment and transportation vehicles by inspection agencies under the Ministry of Transport or provincial/municipal transport departments shall comply with this regulation.
Key points
- Organizations and individuals when being issued certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles must pay fees as prescribed in this Circular. The fee levels are specified in the annex attached hereto.
- The fee for reissuing certificates is fifty percent of the corresponding fee level set forth in the annex, while the fee for issuing temporary certificates is seventy percent of the fee for issuing formal certificates.
- Inspection agencies shall collect fees and retain thirty-five percent of the total actual collected fees for expenses related to fee collection. The remaining sixty-five percent shall be remitted to the state budget.
- Organizations and individuals subject to paying fees, agencies collecting fees for issuing certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles, and relevant agencies have the responsibility to implement this Circular strictly.
- This Circular replaces Decision No. 27/2000/QĐ-BTC of the Ministry of Finance on setting fee levels for issuing certificates of technical inspection and quality assurance for equipment and transportation vehicles.
🌐 Social impact of this document
- Positive impact: Reduces legal risks for organizations and individuals when receiving certificates ensuring quality and technical safety from inspection agencies.
- Negative impact: Increases costs for businesses and individuals who must pay fees as prescribed.
❓ Frequently asked questions
What is the fee for reissuing certificates?
The fee for reissuing certificates is fifty percent of the corresponding fee level set forth in the annex attached hereto.
What percentage can inspection agencies retain for expenses related to fee collection?
Inspection agencies may retain thirty-five percent of the total actual collected fees for expenses related to fee collection.
How are fees for issuing certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles regulated?
Fee levels are specified in the annex attached hereto. The fee for reissuing certificates is fifty percent of the corresponding fee level set forth in the annex, while the fee for issuing temporary certificates is seventy percent of the fee for issuing formal certificates.
After deducting the retained percentage, what percentage of the actual collected fees must be remitted to the state budget?
After deducting thirty-five percent, the remaining sixty-five percent must be remitted to the state budget.
To which entities does this Circular apply?
This Circular applies to organizations and individuals when being issued certificates of technical inspection and quality assurance for equipment and transportation vehicles by inspection agencies under the Ministry of Transport or provincial/municipal transport departments.
Full text
CIRCULAR
Regulations on the collection, submission, and management of usage fees for issuing certificates guaranteeing quality and technical safety for machinery, equipment, and transportation vehicles.
Based on the Ordinance on Fees and Charges dated August 28, 2001, and the Decree No. 57/2002/NĐ-CP dated June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges, after receiving comments from the Ministry of Transport.
The Ministry of Finance hereby stipulates regulations on the collection, submission, and management of usage fees for issuing certificates guaranteeing quality and technical safety for machinery, equipment, and transportation vehicles 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:
1. Organizations and individuals who obtain certificates of technical inspection and quality assurance for machinery, equipment, and transportation vehicles on land, rail, sea, inland waterways, drilling platforms, floating vessels, and traffic safety devices from inspection agencies under the Ministry of Transport or provincial/municipal transport departments must pay the prescribed fee according to this Circular.
In cases where international treaties to which the Socialist Republic of Vietnam is a party provide otherwise, such provisions shall be followed.
2. The level of fees for issuing certificates guaranteeing quality and technical safety for machinery, equipment, and transportation vehicles is specified in the appendix attached to this Circular.
- In cases where a replacement certificate is issued, the fee shall be fifty percent of the corresponding level of fees set forth in the aforementioned appendix.
- For temporary certificates, the fee shall be seventy percent of the fee for issuing a formal certificate.
3. The fee for issuing certificates guaranteeing quality and technical safety for machinery, equipment, and transportation vehicles shall be paid in Vietnamese Dong. If foreign organizations or individuals wish to pay the fee in foreign currency, it shall be accepted in United States Dollars (USD) at the average inter-bank exchange rate published by the State Bank of Vietnam at the time of payment.
1. Agencies collecting fees and charges for state administration to ensure order and safety in inland waterway transport are responsible for registering, declaring, and paying these fees and charges into the state budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws on fees and charges.
1. Inspection agencies under the Ministry of Transport or provincial/municipal transport departments responsible for collecting fees for issuing certificates guaranteeing quality and technical safety for machinery, equipment, and transportation vehicles on land, rail, sea, inland waterways, drilling platforms, floating vessels, and traffic safety devices (referred to as the collecting agency) shall register, declare, and submit the collected fees to the state budget according to Circular No. 63/2002/TT-BTC dated July 24, 2002, guiding the implementation of laws on fees and charges.
2. The collecting agency may retain thirty-five percent of the total amount of collected fees before submitting them to the state budget for expenses related to the collection of fees as follows:
a) Collecting agencies under provincial/municipal transport departments or public works departments (which are not public utility enterprises) may use the retained funds for expenses related to the collection of fees, including the following specific items:
- Expenses for printing application forms, certificates, and registration books;
- Direct expenses for collecting fees such as office supplies, office materials, telephone, electricity, water, and administrative fees according to current standards and norms;
- Expenses for purchasing materials, raw materials, and other related expenses directly associated with the collection of fees.
b) Collecting agencies that are public utility enterprises according to decisions by competent authorities shall use the retained funds in accordance with point 2, part A, section III of Joint Circular No. 56/2000/TTLT-BTC-BGTVT dated June 14, 2000, guiding financial management systems for state-owned enterprises operating public utilities in the inspection sector.
3. After deducting the retained amount as specified in point 2 above, the remaining sixty-five percent of the total collected fees must be submitted to the state budget (corresponding chapter, category, item, sub-item 047, and minor item 56 of the current state budget classification).
4. Settlement of fees shall be conducted concurrently with the settlement of the state budget. Annually, the collecting agency shall settle the use of receipts for collected fees, the amount of collected fees, the retained amount for the unit, the amount due to the state budget, the amount already submitted, and the amount still due to the state budget with the Tax Authority; and settle the use of the retained amount with the finance authority at the same level according to the prescribed regulations.
III. IMPLEMENTATION
1. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Decision No. 27/2000/QĐ-BTC dated February 24, 2000, of the Ministry of Finance regarding the issuance of levels of fees for certificates of technical inspection and quality assurance for machinery, equipment, and transportation vehicles.
2. Organizations and individuals subject to the payment of fees, agencies collecting fees for issuing certificates guaranteeing quality and technical safety for machinery, equipment, and transportation vehicles on land, rail, sea, inland waterways, drilling platforms, floating vessels, and traffic safety devices, and relevant agencies shall strictly comply with the provisions of this Circular.
In the course of implementation, if there are any difficulties, it is requested that relevant agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for study and supplementary guidance.
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14/2004/TT-BTC
Circular No. 14/2004/TT-BTC on the regime for collection, payment, and management and use of fees for issuing certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles.
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63/2002/TT-BTC
Thông tư số 63/2002/TT-BTC Hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí
Expired
56/2000/TTLT-BTC-BGTVT
Thông tư liên tịch số 56/2000/TTLT-BTC-BGTVT Thông tư hướng dẫn chế độ quản lý tài chính đối với doanh nghiệp Nhà nước hoạt động công ích trong ngành đăng kiểm
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Translations
This document is available in the following languages:
Tiếng Việt
Thông tư số 14/2004/TT-BTC Quy định chế độ thu, nộp và quản lý sử dụng lệ phí cấp giấy chứng nhận bảo đảm chất lượng, an toàn kỹ thuật đối với máy móc, thiết bị, phương tiện giao thông vận tải
한국어
시행령 제 14/2004/TT-BTC 장비, 설비, 교통수단에 대한 품질 및 안전 기술 인증서 발급 수수료 징수, 납부 및 관리 사용에 관한 규정
中文
通知2004年第14号关于收取、缴纳和管理使用设备、交通工具技术质量和安全合格证费用的规定