Circular No. 155/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for valuation review and registration fees for issuing and reissuing certificates of qualification for business in valuation services.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for the right to exploit airports

appraisal and fees for issuing and reissuing certificates of qualification to operate valuation services

qualification to operate valuation services

Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20, 2012;

Pursuant to the Fee and Charge Ordinance No. 38/2001/PL-UBTVQH dated August 28, 2001;

Pursuant to Decree No. 89/2013/NĐ-CP dated August 6, 2013 of the Government detailing the implementation of certain provisions of the Law on Prices regarding appraisal;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Fee and Charge Ordinance;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular stipulating the rates of collection, procedures for collection, submission, management, and utilization of appraisal fees and fees for issuing and reissuing Certificates of Qualification to Operate Valuation Services as follows:

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the rates of collection, procedures for collection, submission, management, and utilization of appraisal fees for qualification to operate valuation services and fees for issuing and reissuing Certificates of Qualification to Operate Valuation Services.

2. Enterprises when submitting applications to competent authorities for the appraisal of qualifications to operate valuation services must pay the appraisal fee, and when obtaining or reissuing Certificates of Qualification to Operate Valuation Services must pay the fees for issuing and reissuing Certificates of Qualification to Operate Valuation Services according to the provisions of this Circular.

Article 2. Collection Authorities

The Price Management Department under the Ministry of Finance is the authority responsible for collecting appraisal fees and fees for issuing and reissuing Certificates of Qualification to Operate Valuation Services.

Article 3. Level of fees and charges

Clause 1. Rates of Collection

- Appraisal for issuance of Certificate of Qualification to Operate Valuation Services is VND 4,000,000 per appraisal.

- Appraisal for reissuance of Certificate of Qualification to Operate Valuation Services is VND 2,000,000 per appraisal.

Clause 2. Rates of Collection for Fees for Issuing and Reissuing Certificates of Qualification to Operate Valuation Services is VND 200,000 per Certificate.

Article 4. Management and Utilization of Fees and Charges

Appraisal fees and fees for issuing and reissuing Certificates of Qualification to Operate Valuation Services are revenues belonging to the state budget, managed and utilized as follows:

1. For appraisal fees for qualification to operate valuation services, the collection authority retains 75% of the collected fees to cover expenses related to the organization of fee collection in accordance with laws on fees and charges. The remaining 25% of the fees must be submitted to the state budget according to the chapters, sections, and sub-sections of the current State Budget Classification.

2. For fees for issuing and reissuing Certificates of Qualification to Operate Valuation Services, the collection authority must submit 100% of the collected fees to the state budget according to the chapters, sections, and sub-sections of the current State Budget Classification. 3. Matters related to the collection, submission, management, utilization, and public disclosure of the procedures for collecting appraisal fees and fees for issuing and reissuing Certificates of Qualification to Operate Valuation Services not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 45/2006/TT-BTC dated May 25, 2006, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any subsequent amendments and supplements (if any).

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

Clause 1. This Circular takes effect from December 8, 2014.

2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.