Circular No. 187/2016/TT-BTC stipulates the level of collection, collection system, payment, exemption, management, and use of fees for the exploitation and utilization of national remote sensing data.

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Prescribing the levels of collection, the system of collection, payment, exemption, management, and use Pursuant to Decision No. 81/2010/QĐ-TTg dated December 13, 2010; Decision No. 76/2014/QĐ-TTg dated December 24, 2014 of the Prime Minister on the collection, storage, processing, exploitation, and use of national remote sensing data;

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Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decision No. 81/2010/QĐ-TTg dated December 13, 2010 and Decision No. 76/2014/QĐ-TTg dated December 24, 2014 of the Prime Minister on the receipt, storage, processing, exploitation, and use of national remote sensing data;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on 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 level of collection, collection regime, payment, exemption, management and use of fees for the exploitation and use of national remote sensing data.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection regime, payment, exemption, management and use of fees for the exploitation and use of national remote sensing data.

2. This Circular applies to agencies, organizations, and individuals related to the management, exploitation, use of national remote sensing data, and fee collection.

Article 2. Organizations collecting fees and persons paying fees

1. Agencies, organizations, and individuals when requesting to be provided with national remote sensing data must pay the fee as prescribed in this Circular.

2. The organizations collecting fees include: The National Remote Sensing Center, the Information and Remote Sensing Data Center under the National Remote Sensing Agency - Ministry of Natural Resources and Environment; the organization assigned to provide national remote sensing data in accordance with the law.

Article 3. Level of Fees and Exemptions

1. The level of fees for exploiting and using national remote sensing data is prescribed in the Fee Collection Schedule attached to this Circular. The fee for exploiting and using national remote sensing data for purposes of security, defense, or in emergency situations shall be sixty percent of the corresponding fee set forth in the Fee Collection Schedule attached to this Circular.

2. Fees for exploiting and using national remote sensing data for direct requirements of Party and State leadership shall be exempted.

Article 4. Declaration and Payment of Fees by Collecting Organizations

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The organizations collecting fees shall declare and pay the collected fees monthly, settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister 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. The organizations collecting fees shall remit the collected fees into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification in accordance with the provisions of this Circular.

Article 5. Management and use of fees

1. The organizations collecting fees may retain sixty percent of the total amount of collected fees to cover service provision costs, fee collection, and remit forty percent into the state budget, except as provided in Clause 2 hereof. The retained funds shall be managed and used in accordance with the provisions of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges.

2. In cases where the organizations collecting fees are state agencies not included in the category entitled to cost allocation from fee revenue as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, they must remit one hundred percent of the collected fees into the state budget. The costs for service provision and fee collection activities shall be covered by the state budget within the organization's budget estimates in accordance with the state budget expenditure regulations.

Article 6. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 70/2012/TT-BTC dated May 3, 2012 of the Minister of Finance prescribing the levels of collection, the system of collection, payment, and management and use of fees for exploiting and using national remote sensing data.

2. Other contents related to collection, payment, management, use, payment receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister 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; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of various types of payment receipts for fees and charges belonging to the state budget and any amendments, supplements, or replacements thereof (if any).

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