Circular No. 23/2012/TT-BTC stipulates the regime for collecting, submitting, and managing the use of fees for issuing planning permits. The fee is collected at a rate of two million VND per issuance of a permit, which belongs to the state budget, with 90% submitted to the budget and 10% used for the cost of collecting the fee.
Đối tượng áp dụng
State authorities authorized to issue planning permits and organizations and individuals receiving planning permits.
Các điểm cốt lõi
- Organizations and individuals receiving planning permits from state authorities must pay the fee for issuing planning permits at a rate of two million VND per issuance of a permit.
- The entity collecting the fee is agencies under the People's Committee of provinces and centrally-administered cities, and the People's Committee of provincial cities, towns, districts, and counties when issuing planning permits.
- The fee for issuing planning permits belongs to the state budget, with 90% submitted to the budget and 10% used for the cost of collecting the fee.
- The entity collecting the fee is responsible for registering and declaring the payment of the fee to the state budget according to regulations.
- This Circular takes effect from April 2, 2012.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Attracting investment and promoting sustainable urban development.
- Negative impact: Increased costs for businesses, affecting business operations.
❓ Câu hỏi thường gặp
What is the fee for issuing a planning permit?
The fee for issuing a planning permit is two million VND per issuance of a permit.
Which agency collects the fee for issuing a planning permit?
State agencies under the People's Committee of provinces and centrally-administered cities, and the People's Committee of provincial cities, towns, districts, and counties when issuing planning permits.
What percentage of the collected fee will be submitted to the state budget?
Ninety percent of the collected fee will be submitted to the state budget, with the remaining 10% used for the cost of collecting the fee.
When does this Circular take effect?
This Circular takes effect from April 2, 2012.
Which agency is responsible for implementing this Circular?
Organizations and individuals subject to paying the fee and related agencies are responsible for implementing this Circular.
Toàn văn
CIRCULAR
Guidelines on the collection, submission, management, and use of fees for issuing planning permits
_______________________
Pursuant to the Urban Planning Law No. 30/2009/QH12 dated June 17, 2009;
Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 37/2010/NĐ-CP dated April 7, 2010 on the preparation, review, approval, and management of urban planning;
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 opinion of the Ministry of Construction in Circular No. 2074/BXD-KTXD dated December 2, 2011, the Ministry of Finance guides the regime of collection, submission, and management of the use of fees for issuing planning permits as follows:
Article 1. Subjects paying fees and collecting agencies
1. Objectives paying the fee Organizations and individuals who are granted a planning permit by competent state agencies must pay the fee for issuing a planning permit according to the guidelines set forth in this Circular.
2. Fee collection agencies Provincial People's Committees, municipal people's committees under the central government, and municipal people's committees under provinces, districts, and counties that issue planning permits have the responsibility to organize the collection, submission, management, and use of fees for issuing planning permits according to the guidelines set forth in this Circular.
Article 2. Level of fee collection
1. The amount of the fee for issuing a planning permit: VND 2,000,000 (Two million dong)/one permit.
2. The fee for issuing a planning permit shall be collected in Vietnamese Dong (VND).
Article 3. Organization of Collection, Payment and Management of Use
1. The fee for issuing a planning permit is a revenue item belonging to the state budget.
2. The agency collecting the fee for issuing a planning permit has the responsibility to register and declare the payment of the fee into the state budget according to the provisions of 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 of the Ministry of Finance guiding the implementation of laws on fees and charges.
3. The agency collecting the fee may retain 10% (ten percent) of the total amount of fees actually collected before submitting it to the state budget to cover expenses related to the collection of fees for issuing planning permits according to the provisions of 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 of the Ministry of Finance guiding the implementation of laws on fees and charges. The remaining amount (90%) must be submitted to the state budget according to the corresponding chapters, types, items, sub-items, and sub-sub-items of the current State Budget Classification.
Article 4. Implementation:
1. This Circular takes effect from April 2, 2012.
2. Other contents related to the collection, submission, management, use, and public disclosure of the fee collection regime not specified in this Circular shall be implemented according to the guidelines set forth 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 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.
3. Organizations and individuals subject to the payment of fees and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for examination and guidance./.
DEPUTY MINISTER
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