Circular No. 221/2016/TT-BTC on the level of collection, collection regime, submission, management, and use of fees for assessing standards and conditions for auction business practice

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR ASSESSING STANDARDS AND CONDITIONS FOR AUCTION PRACTICE LICENSES

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

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. 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 regulating the level of collection, system of collection, payment, management and use of fees for assessing standards and conditions for auction practice licenses, as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the level of collection, system of collection, payment, management and use of fees for assessing standards and conditions for auction practice licenses.

Article 2. This Circular applies to individuals paying, organizations collecting fees for assessing standards and conditions for auction practice licenses, and other organizations and individuals related to the collection, payment, management and use of fees for assessing standards and conditions for auction practice licenses.

Article 2. Persons Paying Fees

Individuals when requesting issuance of the Auction Practice Licensemust pay the fee prescribed herein.The Ministry of Finance's Legal Department (Legal Department)assesses standards and conditions for auction practice licenses.The fee is 800,000 VND per application.At least 50% of the collected fees shall be retained according to the provisions of Clause 3 Article 19, 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 articles 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.the Law Amending and Supplementing Certain Provisions of the Law on Management of Fees and Charges; and Decision No. 83/2013/NĐ-CP dated July 22, 2013.The organization collecting fees shall remit them into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification Table as prescribed in Article 5 of this Circular.The entire amount of collected fees shall be deposited into the State budget. The source of funds for expenses incurred from performing tasks and collecting fees is provided by the State budget within the annual budget plan of the organization collecting fees according to the financial expenditure regulations of the State budget.

Article 3. Fee Collection Organizations

CIn cases where the organization collecting fees is authorized under the regulations of the Government or the Prime Minister regarding the self-management mechanism and self-responsibility for the use of its own budget and administrative operating funds, 90% of the collected fees shall be used to cover expenses for the items specified in Clause 2 Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016. Ten percent of the collected fees shall be remitted according to the chapter and sub-item of the State budget revenue and expenditure plan.This Circular takes effect from January 1, 2017 and replaces Circular No. 3/2012/TT-BTC dated January 5, 2012 guiding the levels of collection, systems of collection, payment, management, and use of fees for issuing the Auction Practice License, and other related matters.Matters not covered 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 guiding the implementation of certain articles 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 concerning the printing, issuance, and use of various types of tax receipt forms, if there are any difficulties, individuals should promptly report to the Ministry of Finance for guidance and supplementary instructions.This Circular is issued by the Minister of Finance;The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.shall be made no later than the 5th day of each month, and the amount of the collected feeNotified to the People's Committees of provinces and centrally-run cities;der requirements for occupational titlesMinistries, ministerial-level agencies, agencies under the Government;The Ministry of Finance's Legal Department (Legal Department)assesses standards and conditions for auction practice licenses.The fee is 800,000 VND per application.The Ministry of Finance, General Department of Taxation;

Article 4. Fee Rates

Legal Department (Ministry of Finance);Notified to the People's Committees of provinces and centrally-run cities;der requirements for occupational titlesMinistries, ministerial-level agencies, agencies under the Government;The Ministry of Finance's Legal Department (Legal Department)assesses standards and conditions for auction practice licenses.The fee is 800,000 VND per application.Departments under the Ministry of Finance.VND 800,000per file.

Article 5. Declaration and Payment of Fees

1. Chuleast5. Organizations shall implement and manage the provisions of this Circular.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.feeThis Circular takes effect from August 5, 2017.already collectedMatters concerning the use, accounting records, declarations, and fee collection procedures not addressed in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Circular No. 156/2013/TT-BTC; and Circular No. 303/2016/TT-BTC dated November 15, 2016 guiding the printing, issuance, and management of various types of fee collection receipts and revenue collection certificates.charged trDuring the implementation process, if there are any issues, individuals should promptly report to the Ministry of Finance for advice and supplementary guidance.In cases where the fee collection organization is a government agency that directly covers the operational costs from the collected fees roadthen it must pay 100% of the collected fees. The source of funding for the provision of service delivery and fee collection activities shall be allocated in the budget plan of the fee collection organization according to the regulations on state budget expenditure.6. Organizations shall implement and managemanual; Circular No. 156/2013/TT-BTC; Circular No. 303/2016/TT-BTCissued on November 15, 2016

2. Collection organizations shall declare and pay the amount of fees collected monthly, settle accounts annually in accordance with the guidance provided for in Clause 3 Article 19, Clause 2 Article 26 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.

Article 6. Management and Use of Fees

1.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.The retained funds shall be managed and utilized in accordance with Article 5 of Decree No. 120/2016/NĐ-CP issued on August 23, 2016patiofees processedisinto the State budget.ource of expenseies forofficialworkand collecting fees funded by the State budgetis allocatedwithin thebudgetof the organization collecting according to the expenditure regime and standardapprovedby the State budget.issued on November 15, 2016

2. In cases where the organization collectsfeesis allowedto coveroperating expensesaccording to the regulations of theproviding detailed regulations for certain provisions of the Law on the Vietnam Coast GuardPrime Ministerproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardor the Deputy Prime Minister regarding the self-governance mechanism, self-responsibility in the use ofbudgetresourcesand managementofadministrativefundsgrantedDepartments under the Ministry of Finance.fortheagenciesundertheStatebudgetto cover 90% of the collected feesocessedto cover the expenses for thespecifieditemsas stipulated in Clause 2 Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardby the Government.ocessedisinto the State budget.Submit 10% of the collected feesby the State budget.according to the chapter and sub-item of the Table of Contentsto be implemented.

Article 7. Implementation Organization

1. This Circular takeseffective fromJanuary 1, 2017 and replaces Circular No. 3/2012/TT-BTCdated January 5, 2012guiding the level of collection, collection system, management,use,The models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."andhandlingor deposited into the accountfees for participation intraininganduse ofissuingcertificatesand other related matters concerningcertificatesthe collection, submission, management,use,andissuance of payment receipts,The Ministry of Finance's Legal Department (Legal Department)assesses standards and conditions for auction practice licenses.The fee is 800,000 VND per application.The Ministry of Finance, General Department of Taxation;

2. Othertax declarations,and other matters not mentioned in this Circular shall be carried out in accordance with the Law onFees andandCharges,Decree No. 120/2016/NĐ-CPdatedAugust 23, 2016;Circular No. 156/2013/TT-BTCdated November 6, 2013guiding 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-CPdated July 22, 2013use,issued by the Government.Ministry of Financeas stipulated in Clause 2 Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardguiding the printing, issuance, and use of various types of payment receipt forms,The models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."if there are any difficulties, please promptly report to the Ministry of Financefor guidance and supplementary instructions./.or deposited into the accountfees for participation inDeputy Director;Inspector General;People's Inspection Office;provincial-level People's Inspection Office;ministries, ministerial-level agencies, agencies under the Central Government;provincial-level People's Inspection Office;ofb) Beret for officers and non-commissioned officers of colonel and lieutenant colonel ranks: The beret has an oval-shaped top with a trim of the same color; in front, it has a peak covered with black imitation leather, attached with a peak trim. Above the peak, there is a gold-colored cooc cord with woven threads, both ends of the cord are attached to buttons with a five-pointed star. In the middle of the forehead part of the beret, there is a deer horn vent, two vents on each side of the beret. The strap inside the brim of the beret can be adjusted. The woven band on the brim of the beret is woven with horizontal stripes;State Treasury Department;Tax Departments under the Central Government;of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardguiding the printing, issuance, and use of various types of payment receipt forms,Legal Affairs Department (Ministry of Justice);or deposited into the accountDepartments under the Ministry of Finance;Printing and Issuing Payment Receipt Forms;Management;Departments under the Ministry of Finance.management andUse;Types of Payment Receipt Forms;Collection;Fees;use,Collected;If there are any difficulties, please promptly report to the Ministry of Financeby the State budget.During the implementation process, if there are any issues, individuals should promptly report to the Ministry of Finance for advice and supplementary guidance.and the Provincial Departments of Environmentshall organize the collection of fees in accordance with this Circular.3. The level of the fee for production activities is specified in the Fee Collection Table attached to this Circular.

3. During thefor guidance and supplementary instructions./.Deputy Director;Inspector General;Declarations and payments must be made no later than the 5th day of each month,5. The retained portion of the fees collected shall be used to cover 90% of the costs for providing services, collecting fees, and transferring 10% to the state budget, except as provided in Clause 2 of this Article.People's Inspection Office;Provincial-level People's Inspection Office; Ministries, ministerial-level agencies, agencies under the Central Government;State Treasury Department;Tax Departments under the Central Government;Legal Affairs Department (Ministry of Justice);Departments under the Ministry of Finance;Printing and Issuing Payment Receipt Forms;