Circular No. 196/2016/TT-BTC on the level of collection, the system of collection, payment, management, and use of fees for the exploitation and use of surveying and mapping information and data

CIRCULAR

REGULATING THE LEVEL OF CHARGES, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF FEES

exploitation and use of surveying and mapping information and 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 Decree No. 45/2015/NĐ-CP dated May 6, 2015 of the Government on surveying and mapping activities;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating 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 to regulate the level of charges, collection regime, payment, management and use of fees for the exploitation and use of surveying and mapping information data managed by the State at the Surveying and Mapping Information Data Center and the Southern Surveying and Mapping Agency under the Vietnam Surveying and Mapping Department, Ministry of Natural Resources and Environment; units with functions to receive, store, manage and provide surveying and mapping information data under the Provincial Departments of Natural Resources and Environment.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of charges, collection regime, payment, management and use of fees for the exploitation and use of surveying and mapping information data managed by the State at the Surveying and Mapping Information Data Center and the Southern Surveying and Mapping Agency under the Vietnam Surveying and Mapping Department, Ministry of Natural Resources and Environment; units with functions to receive, store, manage and provide surveying and mapping information data under the Provincial Departments of Natural Resources and Environment.

2. This Circular applies to agencies, organizations, individuals paying fees; organizations collecting fees; other agencies, organizations, and individuals related to the exploitation and use of surveying and mapping information data and the collection and payment of fees.

Article 2. Organizations collecting fees and persons paying fees

1. Organizations collecting fees include: the Surveying and Mapping Information Data Center, the Southern Surveying and Mapping Agency under the Vietnam Surveying and Mapping Department, Ministry of Natural Resources and Environment; units with functions to receive, store, manage and provide surveying and mapping information data under the Provincial Departments of Natural Resources and Environment.

2. Agencies, organizations, and individuals when submitting applications for providing surveying and mapping information data at the agencies and units specified in Clause 1 of this Article must pay fees. Fees shall be paid directly to the organization collecting fees or deposited into the fee account awaiting submission to the state budget opened at the National Treasury.

Article 3. Level of Fees

The level of fees for the exploitation and use of surveying and mapping information data is stipulated in the Fee Collection Schedule attached to this Circular.

Article 4. Declaration and Payment of Fees by Collecting Organizations

1. By the fifth day of each month at the latest, the fee collection entity must transfer the amount of fees collected from the previous month into the account for pending budget payments opened at the State Treasury.

2. Organizations collecting fees shall declare and pay the total amount of collected fees monthly, settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by 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. Organizations collecting fees shall pay the amount of fees into the state budget according to the chapter, section, sub-section of the State Budget Classification as prescribed in Article 5 of this Circular.

Article 5. MANAGEMENT AND USE OF FEES1. Organizations collecting fees may retain 60% of the total amount of collected fees to cover service provision costs, fee collection, and submit 40% to the state budget, except in cases stipulated in Clause 2 of this Article. The retained amount of fees shall be managed and used in accordance with 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 organization collecting fees is a state agency not eligible for 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, it must submit 100% of the collected fees to the state budget. The source of funds to cover service provision and fee collection activities shall be allocated from the state budget within the organizational budget according to the state budget expenditure regulations.

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 49/2013/TT-BTC dated April 26, 2013 issued by the Minister of Finance guiding the collection, payment, management and use of fees for the exploitation and use of surveying and mapping materials.

Article 6. Implementation organization and enforcement provisions

2. Other contents related to the collection, payment, management, use, collection receipts, publicizing the collection regime of fees for the exploitation and use of surveying and mapping information data 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 issued by 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 issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of fee and charge receipts belonging to the state budget and any amending, supplementing or replacing documents (if any).

2. Other contents related to collection, submission, management, utilization, revenue receipts, publicizing the fee collection regime, using surveying and mapping data information not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/ND-CP of August 23, 2016 promulgating detailed regulations and guiding the implementation of certain articles of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC of November 6, 2013 issued by the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law amending and supplementing certain articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP of July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC of September 17, 2012 issued by the Minister of Finance guiding the printing, issuance, management, and utilization of various types of revenue receipt forms belonging to the state budget and any amended, supplemented, or replaced documents (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.