Decree No. 24/2006/ND-CP amends and supplements certain articles of Decree No. 57/2002/ND-CP on detailing the implementation of the Ordinance on Fees and Charges. This Decree stipulates the authority to establish fees and charges, principles for determining collection rates, the use of retained fee and charge revenue by collecting organizations, as well as cases of exemption and reduction of fees and charges.
Scope of application
The Government, Provincial People's Councils, Ministry of Finance, state agencies, public service units with income, enterprises, individuals.
Key points
- The Government stipulates certain important fees with large amounts collected, related to many national economic and social policies; provincial level stipulates certain land management and natural resource management fees; the Ministry of Finance stipulates the remaining fees.
- The Government also stipulates the authority and collection rate of important charges with large amounts collected, having significant international legal implications; provincial level stipulates certain charges related to local administrative management functions; the Ministry of Finance stipulates the remaining charges.
- The collection rate of charges is set in advance at a specific amount, not aimed at covering costs for implementing the charge collection work. For stamp duty, the collection rate is calculated as a percentage (%) of the value of the property subject to stamp duty.
- The retained fee and charge revenue by collecting organizations is used for purposes such as payment to individuals directly performing the work, services, and fee and charge collection; expenses directly serving the implementation of work, services, and fee and charge collection.
- This Decree stipulates exemptions and reductions of fees and charges in certain special cases such as exempting registration fees for marriage and adoption registration for people from ethnic minorities in remote areas; exempting business registration certificate issuance fees for shareholding enterprises undergoing privatization.
🌐 Social impact of this document
- Positive impact: Reducing financial burdens for individuals and businesses through the exemption and reduction of certain types of fees and charges.
- Negative impact: May cause unfairness among subjects during the enforcement of the law if exemption and reduction provisions are not uniformly applied.
- Benefit: Businesses and individuals will save significantly on costs when using certain public services.
❓ Frequently asked questions
How does the Government stipulate the collection rate of fees?
The Government stipulates certain important fees with large amounts collected, related to many national economic and social policies. Within each type of fee stipulated by the Government, the Government may delegate to Ministries and equivalent agencies the authority to stipulate the collection rate for specific cases.
How do provincial levels stipulate the collection rate of charges?
Provincial People's Councils stipulate certain charges related to local administrative management functions, ensuring the implementation of economic and social development policies suitable for the specific characteristics and conditions of the locality.
How is the collection rate of stamp duty calculated?
The collection rate of stamp duty is calculated as a percentage (%) of the value of the property subject to stamp duty according to the Government's regulations.
What are the cases of exemption and reduction of fees and charges stipulated in this Decree?
Exempting registration fees for marriage and adoption registration for people from ethnic minorities in remote areas; exempting birth registration fees for children of poor households; exempting business registration certificate issuance fees for shareholding enterprises when transitioning from state-owned enterprises to joint-stock companies.
What purposes are the retained fee and charge revenue by collecting organizations used for?
The retained fee and charge revenue by collecting organizations is used for purposes such as payment to individuals directly performing the work, services, and fee and charge collection; expenses directly serving the implementation of work, services, and fee and charge collection.
Full text
DECREE
Amending and supplementing 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
of June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges Decree on Fees and Charges
___________________________
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to Resolution No. 08/2004/NQ-CP dated June 30, 2004 of the Government on further promoting decentralization in state management between the Government and provincial-level authorities;
At the proposal of the Minister of Finance
DECREE
Article 1. Amending and supplementing 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 as follows:
1. Amending and supplementing Clause 4 and Clause 5 of Article 3 as follows:
"4. Membership fees, monthly payments, annual payments collected according to the Charter of political organizations, political-social organizations, social organizations, social-professional organizations, clubs;
5. Items named as fees but are service charges already stipulated in other legal documents, such as transportation fares, postal and telecommunications charges, payment and money transfer fees of credit institutions,...".
2. Amending and supplementing Clause 5 as follows:
"Article 5. The authority to prescribe fees is as follows:
1. The Government prescribes for certain important fees with large revenue, related to many economic and social policies of the State. Within each type of fee prescribed by the Government, the Government may delegate to Ministries and agencies at the ministerial level the authority to prescribe the collection rate for specific cases in accordance with actual circumstances.
2. Provincial People's Councils (hereinafter referred to collectively as provincial level) prescribe for certain land management and natural resource fees; certain fees attached to the administrative functions of local government.
3. The Ministry of Finance prescribes for the remaining fees to be uniformly applied throughout the country.
4. The authority to prescribe fees is specified in detail in the Detailed List of Fees and Charges issued together with this Decree. The authority to prescribe fees includes prescribing the collection rate, collection system, management, and use for each specific fee. In cases where international treaties to which Vietnam is a member stipulate fees not listed in the Detailed List of Fees and Charges issued together with this Decree, the Ministry of Finance shall prescribe the collection rate, management, and use of the collected fees in accordance with those international treaties."
3. Amend and supplement Article 6 as follows:
"Article 6The authority to prescribe charges is as follows:
1. The Government prescribes for certain important charges with large revenue, having significant international legal implications.
2. Provincial People's Councils prescribe for certain charges attached to the administrative functions of local government, ensuring the implementation of economic and social development policies suitable for the specific characteristics and conditions of the locality.
3. The Ministry of Finance prescribes for the remaining charges to be uniformly applied throughout the country.
4. The authority to prescribe charges is specified in detail in the Detailed List of Fees and Charges issued together with this Decree. The authority to prescribe charges includes prescribing the collection rate, collection system, management, and use for each specific charge. In cases where international treaties to which Vietnam is a member stipulate charges not listed in the Detailed List of Fees and Charges issued together with this Decree, the Ministry of Finance shall prescribe the collection rate, management, and use of the collected charges in accordance with those international treaties."
4. Amending and supplementing Article 9 as follows:
"Article 9. Principles for determining the collection rate of charges, as follows: The collection rate of charges is set in advance as a fixed amount for each administrative work subject to charge collection, not aimed at covering costs for implementing the charge collection work. For stamp duty, the collection rate is calculated as a percentage (%) of the value of the asset subject to stamp duty, as prescribed by the Government. The Ministry of Finance shall guide the determination of the collection rate for charges within the authority of the Provincial People's Councils to ensure uniform implementation nationwide."
5. Amending and supplementing Clause 2 of Article 12 as follows:
"2. The amount of fees and charges retained by the collecting organization as prescribed in Clause 1 of this Article shall be used for the following purposes:
a) Payment for individuals directly performing the work, services, and collecting fees and charges: salaries, wages, allowances, contributions as stipulated based on salary (excluding salary costs for officials and civil servants receiving salaries from the state budget according to the prescribed regulations);
b) Direct expenses for performing the work, services, and collecting fees and charges, such as office supplies, office materials, communication, electricity, water, travel expenses... according to current standards and norms;
c) Regular maintenance and major repair expenses for assets, machinery, and equipment directly serving the performance of work, services, and collecting fees and charges; depreciation of fixed assets for performing work, services, and collecting fees;
d) Costs for purchasing materials, raw materials, and other expenses directly related to the performance of tasks, services, and collecting fees and charges;
d) Rewards and welfare for staff directly performing work, services, and collecting fees and charges in the unit, on the principle of an average of up to three months' salary if the revenue this year exceeds last year, and up to two months' salary if the revenue this year is lower or equal to last year, after ensuring the expenses stipulated in points a, b, c, and d of this clause. Based on the financial mechanism applicable to state agencies and public institutions with income and the provisions of this Article, the Ministry of Finance shall guide the management and use of the portion of fees and charges retained by the collecting organization."
6. Amending and supplementing Clause 1 and Clause 2 of Article 14 as follows:
"1. Regarding charges: The collection rate of charges is set in advance, tied to each administrative work, in principle, no exemptions or reductions apply to charges, except for certain special cases specifically provided as follows:
a) For stamp duty, the Government specifies the necessary cases for exemption or reduction to contribute to the implementation of national economic and social policies during each period;
b) Exempt registration fees for marriage and adoption registration for people belonging to ethnic minorities in remote areas; exempt birth registration fees for children of poor households;
c) Exempt registration fee for issuing the Business Registration Certificate for joint-stock companies when transitioning from state-owned enterprises to joint-stock companies;
d) Exempt registration fee for issuing import permits for certain medicines that have not yet been registered for disease prevention and control, natural disasters, and catastrophes; aid medicines; medicines serving national health programs; imported medicines for hospital treatment needs in special cases; clinical trial medicines; medicines for exhibition and display at trade fairs; imported raw materials for medicine production. Exempt registration fee for export permits for medicines;
đ) Exempt or reduce court fees according to the provisions of the law;
2. Regarding fees: The level of fee collection aims to offset costs and ensure capital recovery within a reasonable time frame, so in principle, fees shall not be exempted or reduced, except for some specific cases clearly stipulated in this Decree. Abolish the issuance of free cards. Free or reduced fees for certain cases as follows:
a) Exempt tolls and road usage fees for:
- Ambulances, including other types of vehicles transporting accident victims to emergency locations;
- Fire trucks;
- Agricultural and forestry machinery, including plows, harrows, cultivators, grass cutters, and rice threshers;
- Dike patrol vehicles; vehicles performing urgent flood and storm prevention tasks;
- Special-purpose vehicles serving national defense and security, including tanks, armored vehicles, artillery towing vehicles, and vehicles transporting armed forces on maneuvers;
- Funeral processions;
- Processions with escort and lead vehicles;
- Vehicles transporting medical supplies, machinery, equipment, materials, and goods to disaster-stricken areas or epidemic zones;
- In places where traffic congestion cannot be resolved, temporarily exempt tolls and road usage fees for two-wheeled motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, and three-wheeled motorized vehicles. Exempt tolls and road usage fees for national highways for two-wheeled motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, and three-wheeled motorized vehicles;
b) Reduce tolls and road usage fees for monthly and quarterly tickets;
The Ministry of Finance shall specify the types of tolls and road usage fees and management and usage regulations suitable for actual conditions;
c) Exempt or reduce tuition fees for certain groups as specifically provided by the Government in its regulations on tuition fees;
d) Exempt or reduce hospitalization fees for certain groups as specifically provided by the Government in its regulations on hospitalization fees;
đ) Exempt or reduce water conservancy fees in certain cases as specifically provided by the Government in its regulations on water conservancy fees;
e) Exempt job placement fees in certain cases as specifically provided by the Government in its regulations on employment;
g) Exempt or reduce execution fees in certain cases as specifically provided by the Government in its regulations on civil enforcement;
h) Exempt or reduce litigation fees according to the provisions of the law";
Article 2.
1. Replace the term "price levels" in Article 10 of Decree No. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Registration Fees with the term "financial resources";
2. Issue the detailed list of fees and registration fees accompanying this Decree to replace the detailed list of fees and registration fees issued with Decree No. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Registration Fees;
Article 3. This Decree shall take effect fifteen days after its publication in the Official Gazette.
Article 4. The Ministry of Finance shall provide guidance on the implementation of this Decree;
Article 5. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees, municipal People's Committees directly under the Central Government, and relevant organizations and individuals are responsible for implementing this Decree.
PRIME MINISTER
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