Circular No. 200/2009/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for the examination of technology transfer contracts.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

fee for the examination of technology transfer contracts

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Based on the Law on Technology Transfer;

WHEREAS Decree No. 133/2008/NĐ-CP dated December 31, 2008 of the Government provides detailed regulations and guidance on implementing certain provisions of the Law on Technology Transfer;

WHEREAS Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amend and supplement some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on fees and charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinions of the Ministry of Science and Technology in Circular No. 1799/BKHCN-ĐTG dated July 23, 2009 and Circular No. 2242/KHCN-ĐTG dated September 8, 2009, the Ministry of Finance stipulates the level of collection, the system of collection, payment, management, and use of the fee for the examination of technology transfer contracts as follows:

Article 1. Objects of Collection

Organizations and individuals within and outside Vietnam when submitting applications for registration of technology transfer contracts; supplementary and amended registration certificates of technology transfer contracts; approval of technology transfer and licenses for technology transfer concerning technologies listed in the restricted technology transfer directory as prescribed in Decree No. 133/2008/NĐ-CP dated December 31, 2008 of the Government providing detailed regulations and guidance on implementing certain provisions of the Law on Technology Transfer must pay the fee for the examination of technology transfer contracts according to this Circular.

Article 2. Level of Collection

The level of collection of the fee for the examination of technology transfer contracts is specified as follows:

1. Level of collection of the fee for the examination of technology transfer contracts for registration:

a) For initial registration of technology transfer contracts, the fee for the examination of technology transfer contracts shall be calculated at a rate of 0.1% (one thousandth) of the total value of the technology transfer contract but not exceeding VND 10 million and not less than VND 3 million.

b) For registration of amendments and supplements to technology transfer contracts, the fee for the examination of technology transfer contracts shall be calculated at a rate of 0.1% (one thousandth) of the total value of the amended and supplemented contract but not exceeding VND 5 million and not less than VND 2 million.

2. Level of collection of the fee for the examination of technology transfer contracts for technologies listed in the restricted technology transfer directory through two stages of approval (preliminary permit) and issuance of a technology transfer license;

a) The level of collection of the fee for preliminary examination and approval of technology transfer (preliminary permit) is VND 10 million.

b) The level of collection of the fee for the examination of technology transfer contracts for issuing a technology transfer license shall be calculated at a rate of 0.1% (one thousandth) of the total value of the technology transfer contract but not exceeding VND 10 million and not less than VND 3 million.

Article 3. Collection, Payment, Management, and Use

The fee for the examination of technology transfer contracts is a revenue under the state budget, managed and used as follows:

1. State agencies with the function of examining technology transfer contracts as prescribed in Decree No. 133/2008/NĐ-CP may collect the fee for the examination of technology transfer contracts (hereinafter referred to as the collecting agency). The collecting agency is entitled to retain 50% (fifty percent) of the collected fee to cover costs for examination and collection activities as follows:

a) Payment for individuals directly performing examination and collection work: salary, wages, allowances, contributions according to regulations based on salary (excluding salary expenses for officials and civil servants already receiving salaries from the state budget according to prescribed regulations), overtime bonuses for staff of the collecting agency;

b) Costs for examination work, including:

- Expenses for inspecting and examining technologies in technology transfer contracts;

- Payment for hiring experts to inspect, review, write comments, and evaluate reports on the results of the review;

- Expenses for conferences, seminars, meetings of the Examination Board for technology transfer contracts.

c) Direct service costs for examination and collection work such as office supplies, office materials, communication, electricity, water, travel expenses according to current standards and not overlapping with regular operational expenses of the agency.

d) Regular maintenance and major repair costs for assets, machinery, and equipment directly serving examination and collection work; depreciation of fixed assets for conducting examination and collection work;

đ) Purchase costs for materials, raw materials, and other related direct costs for examination and collection work;

e) Rewards and welfare for staff directly performing examination and collection work in the unit according to the principle of an average of up to three months' salary if the annual income exceeds the previous year, and up to two months' salary if it is lower or equal to the previous year, after ensuring the costs prescribed in points a, b, c, d, and đ of this clause.

Annually, the collecting agency must settle accounts according to actual figures. After settling accounts according to regulations, the remaining unspent funds in the year may be carried over to the next year for continued spending according to prescribed regulations. The fee retained by the collecting agency to cover costs for examination and collection work does not reflect in the state budget.

2. The total amount of actually collected fees, after deducting the amount retained according to the ratio prescribed in Clause 1 of this Article, the remainder (50%) must be paid into the state budget (according to chapters, types, items, sub-items of the State Budget Revenue and Expenditure Classification currently in effect).

Article 4. Organization of Implementation

1. This Circular takes effect 45 days from the date of signature. It replaces Decision No. 18/2006/QĐ-BTC dated March 28, 2006 of the Minister of Finance stipulating the level of collection, the system of collection, payment, management, and use of the fee for the examination of technology transfer contracts.

2. Other contents related to the collection, submission, management, use, revenue receipts, and public disclosure of fee collection systems not mentioned in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 60/2007/TT-BTC dated June 14, 2007, and Circular No. 157/2009/TT-BTC dated August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

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.