Circular No. 199/2016/TT-BTC stipulates the amount of fees, collection procedures, payment, and management of certification quality and safety technical assurance fees for machines, equipment, and transportation vehicles with strict safety requirements.

CIRCULAR

Regulations on the level of collection, collection system, payment, management of fees for issuing certificates ensuring quality and technical safety for machines, equipment, and transportation means
ensuring strict requirements for safety
in transportation

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. 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 collection, collection system, payment, and management of fees for issuing certificates ensuring quality and technical safety for machines, equipment, and transportation means with strict requirements for safety.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, and management of fees for issuing certificates ensuring quality and technical safety for road transport vehicles, railway vehicles, marine vessels, inland waterway vessels, and offshore facilities (hereinafter referred to as marine works) with strict requirements for safety.

Article 2. This Circular applies to organizations and individuals paying fees; organizations collecting fees; other agencies, organizations, and individuals related to the collection and payment of fees.

Article 2. Persons Paying Fees and Organizations Collecting Fees

Clause 1. Persons paying fees: Organizations and individuals who obtain certificates ensuring quality and technical safety for road transport vehicles, railway vehicles, marine vessels, inland waterway vessels, and marine works with strict requirements for safety must pay fees according to the provisions of this Circular.

Clause 2. Organizations collecting fees include: The Vietnam Vehicle Inspection Agency (including subordinate inspection units) and units authorized to issue certificates ensuring quality and technical safety for road transport vehicles, railway vehicles, marine vessels, inland waterway vessels, and marine works with strict requirements for safety.

Article 3. Level of Collection of Fees

The level of collection of fees for issuing certificates is specified in the Table of Fee Collection Levels attached to this Circular.

Article 4. Declaration, Collection, and Payment of Fees

Clause 1. Organizations collecting fees shall declare and pay collected fees monthly and 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, 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; and remit 100% of the collected fee revenue into the state budget according to the chapters, sections, and sub-sections of the current State Budget Classification.

Clause 2. Expenses serving the issuance of certificates and collection of fees shall be implemented as follows:

Point a. The Vietnam Vehicle Inspection Agency (including subordinate inspection units): Expenses related to the issuance of certificates shall be funded from the state budget according to the approved annual budget estimates; the maximum amount allocated to inspection units shall be 20% of the collected fee revenue. The Vietnam Vehicle Inspection Agency shall prepare the revenue and expenditure budget, submit it to the Ministry of Transport for review and consolidation into the Ministry's annual budget proposal submitted to the Ministry of Finance for approval according to regulations;

Point b. Inspection units not under the Vietnam Vehicle Inspection Agency at local levels:

- Units under provincial Department of Transport: Expenses related to the issuance of certificates shall be funded from the local budget according to the approved annual budget estimates of the Department of Transport; the maximum amount allocated to inspection units shall be 20% of the collected fee revenue;

- Inspection units under joint-stock companies, private companies, limited liability companies: Based on the number of certificates issued in the previous year (the year of budget preparation), the inspection unit shall estimate the number of certificates to be issued, expenses related to the issuance of certificates, and the collected fee revenue; submit these to the Department of Transport for consolidation and submission to the competent authority for approval; the maximum amount paid to units shall be 20% of the collected fee revenue.

Expenses related to the issuance of certificates include: Expenses for printing files, certificate paper blanks, certification books; expenses directly serving the collection of fees such as office supplies, office materials, telephone; other expenses directly related to the collection of fees;

Point d. The Vietnam Vehicle Inspection Agency is responsible for providing data on the number of certificates issued and the amount of fees collected annually by motor vehicle inspection units upon request of agencies and units responsible for auditing and settling the funds for the issuance of certificates and collection of fees.

1. This Circular takes effect from October 10, 2018.

Clause 1. This Circular takes effect from January 1, 2017, and replaces Circular No. 102/2008/TT-BTC dated November 11, 2008, issued by the Minister of Finance, regulating the system of collection, payment, and management of the use of fees for issuing certificates ensuring quality and technical safety for machinery, equipment, and transportation means.

Clause 2. Other contents related to the collection, payment, management, receipt vouchers, publicizing the system of fee collection 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 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 difficulties, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for research and guidance on necessary amendments and supplements to ensure compliance.