Decision No. 19/2001/QD-BTC On Issuing the Fee Levels for the Issuance of Permits for the Use, Transport, Purchase, and Repair of Various Types of Weapons, Explosive Materials, and Auxiliary Tools

Pursuant to …;

Regarding the issuance of the fee rates for issuing permits for the use, transportation, purchase, and repair of various types of weapons, explosives, and auxiliary tools

and repairing types of weapons, explosives, and auxiliary 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 the management of weapons, explosives, and auxiliary tools;

After receiving the opinion of the Ministry of Public Security (Circular No. 2166/CV/BCA(V11) dated December 21, 2000) and upon the proposal of the Director General of the Tax General Department,

DECISION:

Article 1: This Decision hereby promulgates the Fee Rate Table for issuing permits for the use, transportation, purchase, and repair of various types of weapons, explosives, and auxiliary tools.

The fee rate for issuing permits for the use, transportation, purchase, and repair of various types of weapons, explosives, and auxiliary tools applicable to organizations and individuals in mountainous, border, and island communes shall be equal to 20% of the fee rate specified in the Fee Rate Table issued together with this Decision.

Article 2: The entities required to pay fees according to the rates stipulated in Article 1 of this Decision are state agencies, economic organizations, social organizations, Vietnamese citizens; organizations and individuals from foreign countries residing or operating within the territory of Vietnam (hereinafter referred to collectively as organizations and individuals) when they are granted permits for the use, transportation, purchase, and repair of various types of weapons, explosives, and auxiliary tools in accordance with Decree No. 47/CP dated August 12, 1996 of the Government, except for the following entities that are exempted from payment:

1. Organizations and individuals belonging to the People's Public Security Forces, main force troops, border guard troops, local forces, self-defense forces, neighborhood protection forces, and mass organizations maintaining public security at commune levels who are equipped with weapons, explosives, and auxiliary tools for combat tasks and national security maintenance.

2. Organizations and individuals tasked with protecting the heads of state and government leaders of other countries who bring weapons into Vietnam for self-defense and protection.

Article 3: The fee collection agency shall retain 50% (fifty percent) of the total actual fee revenue collected before remitting it to the state budget for expenses related to organizing the fee collection process.

The fee collection agency has the responsibility to declare and pay the fees to the local tax authority where the agency is headquartered and manage and utilize the retained fee amount in accordance with the provisions of 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 fee payment, and relevant agencies are responsible for implementing this Decision./.