Circular No. 152/2013/TT-BTC Amending and Supplementing Certain Provisions of Circular No. 158/2010/TT-BTC dated October 12, 2010 of the Ministry of Finance guiding the financial regime for the National Office of Intellectual Property

Circular No. 152/2013/TT-BTC amends and supplements certain provisions of Circular No. 158/2010/TT-BTC on the financial regime for the National Office of Intellectual Property. This document redefines the ratio of revenue distribution from industrial property fees and charges and the contents of expenditures from the development fund.

Số hiệu152/2013/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Thị Minh — Thứ trưởng
Cập nhật20/06/2026
NgànhFinance
Lĩnh vựcBudget Management
Ngày ban hành29/10/2013
Ngày áp dụng12/12/2013
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 152/2013/TT-BTC amends and supplements certain provisions of Circular No. 158/2010/TT-BTC on the financial regime for the National Office of Intellectual Property. This document redefines the ratio of revenue distribution from industrial property fees and charges and the contents of expenditures from the development fund.

Đối tượng áp dụng

National Office of Intellectual Property

Các điểm cốt lõi

  • The National Office of Intellectual Property retains 70% of the revenue from industrial property fees and charges (Article 2).
  • 30% of the fee and charge revenue must be remitted to the state budget periodically monthly and annually at the end of the fiscal year (Article 2).
  • Establish a Development Fund for public service activities with a minimum of 25% of the difference between retained revenue and specified expenditure items (Article 3).
  • The level of additional income expenditure shall not exceed twice the salary grade (Article 3).
  • Purchases and major repairs of assets over VND 10 billion require the unified opinion of the Ministry of Finance before implementation (Article 4).

🌐 Tác động xã hội từ văn bản này

  • The National Office of Intellectual Property has additional resources to invest in developing intellectual property activities.
  • The state budget still ensures a portion of revenue from industrial property fees and charges.
  • Financial management is stricter with regulations on purchases and major asset repairs.

❓ Câu hỏi thường gặp

What percentage of the revenue from industrial property fees and charges does the National Office of Intellectual Property retain?

70%

What percentage of the fee and charge revenue must be remitted to the state budget?

30%

What is the minimum percentage of the Development Fund established based on the difference between retained revenue?

25%

What multiple of the salary grade may the level of additional income expenditure not exceed?

Twice

What amount in billions of dong must purchases and major repairs of assets be for requiring the unified opinion of the Ministry of Finance?

10 billion dong

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 152/2013/TT-BTC
Hanoi, October 29, 2013

CIRCULAR

Amending and supplementing certain articles of Circular No. 158/2010/TT-BTC dated October 12, 2010 guiding financial regulations for the National Office of Intellectual Property On the basis of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on fees and charges, and 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 charges;

_____________________ 

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

On the basis of Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government stipulating autonomy and responsibility for the performance of tasks, organizational structure, staffing, and finance for public service units;

The Minister of Finance issues this Circular amending and supplementing certain articles of Circular No. 158/2010/TT-BTC dated October 12, 2010 guiding financial regulations for the National Office of Intellectual Property as follows:

At the proposal of the Director of the Administrative and Public Service Financial Department;

Article 1. Amending and supplementing certain articles of Circular No. 158/2010/TT-BTC as follows:

"1. Sources of intellectual property fees and charges:

"1. Implementation principles as prescribed in Article 4, Chapter I, Decree No. 27/2022/NĐ-CP."

The levels of collection of various types of intellectual property fees and charges shall be implemented according to the provisions of the Ministry of Finance (Circular No. 22/2009/TT-BTC dated February 4, 2009 of the Ministry of Finance stipulating the levels of collection, management, and utilization of intellectual property fees and charges). The revenue from fees and charges shall be allocated as follows:

- The National Office of Intellectual Property retains 70% of the revenue from intellectual property fees and charges to serve the activities of the National Office of Intellectual Property and to invest in the development of intellectual property affairs.

- The National Office of Intellectual Property is responsible for remitting 30% of the collected intellectual property fees and charges to the State budget: Monthly and annually, the unit is responsible for declaring, remitting, and settling 30% of the collected fees and charges into the State budget according to the chapters, categories, items, and sub-items of the current State budget."

2. Amending paragraph a point 1.2 Clause 1 Article 3 as follows:

"a) Establishing a Development Fund for Public Service Activities at a minimum of 25% of the surplus between retained fee and charge revenues minus the expenditures specified in point 1.1 Clause 1, Article 3 of this Circular."

3. Supplementing the end of paragraph b point 1.2 Clause 1 Article 3 as follows:

"The maximum level of additional income expenditure shall not exceed twice the basic salary grade."

4. Supplementing point e into Clause 4 Article 4 as follows:

"e) For procurement and major repairs of assets and equipment serving work costing 10 billion VND or more, the agreement of the Ministry of Finance must be obtained before implementation."

1. This Circular takes effect from December 12, 2013 and applies from the 2013 fiscal year; it will remain stable for three years and replace relevant contents in Circular No. 158/2010/TT-BTC dated October 12, 2010.

Article 2. Implementation

2. During the implementation process, if there are any difficulties, units are requested to promptly report to the Ministry of Finance for consideration and resolution./.

During the implementation process, if there are any difficulties, units are requested to promptly reflect them to the Ministry of Finance for consideration and resolution./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Nguyen Thi Minh

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152/2013/TT-BTC
Circular No. 152/2013/TT-BTC Amending and Supplementing Certain Provisions of Circular No. 158/2010/TT-BTC dated October 12, 2010 of the Ministry of Finance guiding the financial regime for the National Office of Intellectual Property
In effect

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