Circular No. 19/2022/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for maintaining the status checking system of digital certificates.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR MAINTENANCE SERVICES OF THE SYSTEM TO CHECK THE STATUS OF DIGITAL CERTIFICATES

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

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

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

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

Pursuant to Decree No. 130/2018/ND-CP dated September 27, 2018 of the Government detailing the implementation of the Electronic Transactions Law regarding digital signatures and digital signature certification services;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management and use of fees for maintenance services of the system to check the status of digital certificates.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management and use of fees for maintenance services of the system to check the status of digital certificates.

2. This Circular applies to:

a) Organizations and enterprises that have been granted licenses to operate in providing digital signature certification services (hereinafter referred to collectively as enterprises).

b) The National Center for Electronic Certification under the Ministry of Information and Communications.

c) Other organizations and individuals related to the collection and payment of fees for maintenance services of the system to check the status of digital certificates.

Article 2. Persons Paying Fees

The entity paying the fee for maintaining the system to check the status of digital certificates is the enterprise that has been granted a license to provide digital signature certification services to organizations and enterprises in accordance with the provisions of the law.

Article 3. Fee Collection Organizations

The National Center for Electronic Certification is the organization collecting the fees for maintenance services of the system to check the status of digital certificates as prescribed in this Circular.

Article 4. Fee Rates

1. The level of fees for maintenance services of the system to check the status of digital certificates: VND 3,000/month/digital certificate provided by the enterprise offering digital signature certification services to subscribers who are organizations and enterprises (excluding individuals).

2. The period for calculating the fees as stipulated in Clause 1 of this Article shall be from the month when the digital certificate is issued to the subscriber and becomes effective until the month immediately preceding the expiration date of the subscription. In case the digital certificate becomes effective and expires in the same month, it shall be counted as one month.

Article 5. Declaration and Payment of Fees

1. For the Fee Payer

The entity paying the fee shall declare and pay the fee for maintenance services of the system to check the status of digital certificates to the collecting organization quarterly, no later than the twentieth day of the first month of the following quarter.

2. For the Fee Collection Organization

a) By the fifth day of each month, the fee collection organization shall deposit the amount of fees collected from the previous month into the fee account awaiting budget submission opened at the State Treasury.

b) The collecting organization shall declare and pay the fee monthly and settle accounts annually in accordance with the provisions of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 6. Management and Use of Fees

The collecting organization may retain 85% of the collected fees to cover operating costs in accordance with Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; and remit 15% of the collected fees to the State budget according to the current State Budget Classification.

Article 7. Effective Date

Article 1. This Circular takes effect from June 1, 2022.

2. This Circular abolishes:

a) Circular No. 305/2016/TT-BTC dated November 15, 2016 of the Minister of Finance regulating the level of collection, collection system, payment, management and use of fees for maintenance services of the system to check the status of digital certificates.

b) Circular No. 17/2018/TT-BTC dated February 9, 2018 of the Minister of Finance amending and supplementing some articles of Circular No. 305/2016/TT-BTC dated November 15, 2016 regulating the level of collection, collection system, payment, management and use of fees for maintenance services of the system to check the status of digital certificates.

3. Other contents related to declaration, collection, payment, management, use, revenue receipt and publicizing the collection system not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/ND-CP; the Law on Tax Administration; Decree No. 126/2020/ND-CP; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures under the domain of the State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and receipts; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management and use of various types of revenue receipts belonging to the State budget and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and receipts.

4. During the implementation, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

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