Circular No. 166/2010/TT-BTC guiding the level of collection, collection regime, payment and management and use of fees for assessing conditions for scientific and technological activities, registration fees for issuing licenses to establish representative offices and branches of foreign scientific and technological organizations in Vietnam.

CIRCULAR

Guidelines on the level of collection, collection system, payment and management of use of fees for examining conditions of operation in science and technology, and registration fees for issuing representative offices and branches licenses

of foreign scientific and technological organizations in Vietnam

of foreign science and technology organizations in Vietnam

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Registration Fees 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;

Pursuant to Decree No. 80/2010/NĐ-CP dated July 14, 2010 of the Government on cooperation and investment with foreign countries in the field of science and technology;

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

After receiving the opinion of the Ministry of Science and Technology at Circular No. 2353/BKHCN-VPĐK dated September 27, 2010, the Ministry of Finance stipulates the collection, payment, and management of use of fees for examining conditions of operation in science and technology and registration fees for issuing representative offices and branches licenses of foreign scientific and technological organizations in Vietnam as follows:

Article 1. Subjects paying fees and registration fees

Foreign scientific and technological organizations registering to establish representative offices and branches in Vietnam according to Decree No. 80/2010/NĐ-CP dated July 14, 2010 of the Government on cooperation and investment with foreign countries in the field of science and technology, when being authorized by the competent authority to examine conditions of operation in science and technology, must pay the fee for examining conditions of operation in science and technology; when obtaining a license to establish a representative office or branch, they must pay the registration fee for issuing a license to establish a representative office or branch.

Article 2. Level of Collection

The level of collection of fees for examining conditions of operation in science and technology and registration fees for issuing representative offices and branches licenses of foreign scientific and technological organizations in Vietnam is as follows:

Article 3. Organization of collection, payment, management and use

1. The agency responsible for collecting fees and registration fees for new issuance, reissuance, amendment, supplementation, and extension of licenses to establish representative offices and branches of foreign scientific and technological organizations in Vietnam is the Ministry of Science and Technology upon receipt of the application dossier for issuing a license. The agency responsible for collecting fees and registration fees shall be responsible for registering and declaring the payment of fees and registration fees into the state budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and registration fees, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002.

2. The agency responsible for collecting fees and registration fees may retain 85% of the total amount of collected fees and registration fees before paying them into the state budget to cover costs related to the collection of fees for examining conditions of operation in science and technology and registration fees for issuing representative offices and branches licenses as follows:

a) Expenditure for payment to individuals directly performing examination and fee collection: salary, wages, allowances, contributions calculated based on salary (excluding salary expenses for officials and civil servants who already receive salaries from the state budget according to prescribed regulations).

b) Expenditure for examination work, including: inspection and examination costs before issuing a license; payment for hiring experts to inspect, examine, write comments, and evaluate reports on examination results; costs for meetings of expert groups and examination councils.

c) Costs directly serving the examination and fee collection process, such as: stationery, office supplies, communication expenses, travel expenses according to current standards and norms.

d) Other expenditures directly related to the examination and fee collection process.

đ) Rewards and welfare expenses for staff directly involved in examination and fee collection work within the unit, averaged annually, not exceeding three months' actual salary if revenue exceeds the previous year; up to two months' actual salary if revenue is lower or equal to the previous year, after ensuring the expenditures specified in points a, b, c, and d of this clause.

3. The total amount of fees for examining conditions of operation in science and technology and registration fees for issuing representative offices and branches licenses collected during the period, after deducting the retained amount according to the ratio specified in Clause 2 above, the remaining amount (15%) must be paid into the state budget according to the corresponding chapter, type, item, sub-item of the State Budget Schedule currently in effect.

Article 4. Organization of Implementation

1. This Circular takes effect from December 12, 2010.

2. Any other matters related to the collection, payment, management, use, and public disclosure of fees and registration fees not covered by this Circular shall be implemented in accordance with Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration, and Circular No. 157/2009/TT-BTC dated August 6, 2009 amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and guidance.