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.
适用范围
National Office of Intellectual Property
要点
- 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).
🌐 本文件的社会影响
- 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.
❓ 常见问题
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
全文
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:
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:
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
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