Decision No. 19/2001/QD-BTC on the issuance of fees for issuing permits for the use, transportation, purchase, and repair of various types of firearms, explosives, and support tools.

Pursuant to …;

DECISION NO. 19/2001/QD-BTC OF THE MINISTER OF FINANCE ON MARCH 28, 2001, ISSUING THE FEES FOR LICENSES FOR USE, TRANSPORTATION, PURCHASE AND REPAIR OF WEAPONS, EXPLOSIVES, AND ASSISTANT TOOLS

THE MINISTER OF FINANCE

BASED ON DECREE NO. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget;
Pursuant to Decree No. 47/CP dated August 12, 1996 of the Government on management of weapons, explosives, and assistant tools;
After receiving the opinion of the Ministry of Public Security (Document No. 2166 CV/BCA (V11) dated December 21, 2000) and at the proposal of the Director General of the Tax General Department,

DECISION:

Article 1:

This Decision promulgates the Table of Fees for Licenses for Use, Transportation, Purchase and Repair of Weapons, Explosives, and Assistant Tools.

The fee for issuing licenses for use, transportation, purchase and repair of weapons, explosives, and assistant tools applicable to organizations and individuals in mountainous, border, and island communes shall be equal to 20% of the fees prescribed in the Table of Fees issued together with this Decision.

Article 2:

The subjects required to pay fees according to Article 1 of this Decision are state agencies, economic organizations, social organizations, Vietnamese citizens; organizations and individuals from foreign countries residing or operating in Vietnam (hereinafter referred to collectively as organizations and individuals) when they obtain licenses for use, transportation, purchase and repair of weapons, explosives, and assistant tools in accordance with Decree No. 47/CP dated August 12, 1996 of the Government, except for the following subjects who are not required to pay:

1. Organizations and individuals belonging to the People's Public Security Force, main force troops, border guard troops, local troops, self-defense forces, neighborhood protection forces, mass organizations maintaining public security and social order in wards and communes equipped with weapons, explosives, and assistant tools for combat tasks and national security maintenance.

2. Organizations and individuals performing duties to protect the heads of state and government leaders of other countries carrying weapons into Vietnam for self-defense and protection.

Article 3:

The fee collection agency shall retain 50% (fifty percent) of the total actual fees collected before remitting them to the State budget to cover expenses related to organizing the collection of fees.

The fee collection agency shall be responsible for declaring and paying the fees to the local tax authority where the collection agency is headquartered and managing the retained portion of the fees in accordance with Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget.

Article 4:

This Decision shall take effect fifteen days from the date of signature.

Article 5:

The fee collection agency, organizations and individuals subject to payment of fees, and relevant agencies shall be responsible for implementing this Decision.

SCHEDULE OF

COLLECTION OF FEES FOR LICENSES FOR USE, TRANSPORTATION, PURCHASE AND REPAIR OF WEAPONS, EXPLOSIVES, AND ASSISTANT TOOLS