Circular No. 187/2009/TT-BTC stipulates the level of collection, collection system, payment and management and use of fees for reviewing conditions for scientific and technological activities and registration fees for issuing certificates of scientific and technological activities.

CIRCULAR

Regulations on the level of collection, collection system, payment and management of use of fees for examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities

examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities

issue a certificate of registration for scientific and technological activities

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 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 Stamp Duties;

Pursuant to Decree No. 81/2002/NĐ-CP dated October 17, 2002 of the Government detailing the implementation of certain articles of the Law on Science and Technology;

Pursuant to the 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;

After receiving the opinion of the Ministry of Science and Technology at Circular No. 2142/BKHCN-VPĐK dated August 31, 2009, the Ministry of Finance guides the level of collection, collection system, payment, management and use of fees for examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities as follows:

Article 1. Subjects paying fees and registration fees

The subjects paying the fee for examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities are organizations for science and technology registering their activities according to Decree No. 81/2002/NĐ-CP dated October 17, 2002 of the Government detailing the implementation of certain articles of the Law on Science and Technology.

Article 2. Level of Collection

The level of collection of fees for examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities is as follows: VND/1 time

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

1. The agency collecting fees for examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities is the Ministry of Science and Technology, Provincial Departments of Science and Technology under central cities when accepting applications for registration of scientific and technological activities. The agency collecting fees and stamp duties is responsible for registering and declaring the payment of fees and stamp duties into the State budget according to Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and stamp duties.

2. The agency collecting fees and stamp duties is allowed to retain 80% (eighty percent) of the total amount of fees and stamp duties collected before paying into the State budget to cover expenses for collecting fees for examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities as follows:

a) Expenses for paying individuals directly implementing examination and collecting fees: salaries, wages, allowances, contributions stipulated based on salary (excluding expenses for salaries of officials and civil servants already receiving salaries from the State budget according to prescribed regulations).

b) Expenses for examination work, including: costs for inspecting and examining registration of scientific and technological activities; 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) Direct expenses for examination and fee collection, such as: stationery, office supplies, communication costs, travel expenses according to current standards and norms.

d) Other related expenses directly linked to examination and fee collection.

đ) Expenses for rewards and welfare for staff directly performing examination and fee collection work within the unit, averaged annually, with a maximum of three months' salary if revenue exceeds the previous year; up to two months' salary if revenue is lower or equal to the previous year, after ensuring the expenses specified in points a, b, c, and d of this clause.

3. The total amount of fees for examining conditions for scientific and technological activities and stamp duties for issuing certificates of registration for scientific and technological activities collected during the period, after deducting the retained portion according to the ratio specified in Clause 2 above, the remaining amount (20%) must be paid into the State budget according to the corresponding chapter, type, item, sub-item of the current State Budget Classification.

Article 4. Organization of Implementation

1. This Circular takes effect 45 days from the date of signature. This Circular replaces Circular No. 106/TT-LB dated December 28, 1993 of the Ministry of Finance - Ministry of Science and Technology and Environment (now the Ministry of Science and Technology) detailing the system of fees for examination and stamp duties for issuing permits for scientific and technological activities.

2. Other contents related to the collection, payment, management, use, and public disclosure of fee and stamp duty systems not detailed in this Circular shall be implemented according to Circular No. 60/2007/TT-BTC dated June 14, 2007 and Circular No. 157/2009/TT-BTC dated August 6, 2009 amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain articles 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 articles of the Law on Tax Administration.

3. For valid applications submitted before the effective date of this Circular and approved for registration after the effective date of this Circular, the collection, payment of fees and stamp duties for issuing permits for scientific and technological activities shall be carried out according to Circular No. 106/TT-LB dated December 28, 1993.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for examination and guidance./.