Circular No. 25/2020/TT-BTC amends and supplements certain provisions of Circular No. 291/2016/TT-BTC dated November 15, 2016 on the level of fees for examining conditions for postal operations.

CIRCULAR

Amending and supplementing some articles of Circular No. 291/2016/TT-BTC dated November 15, 2016 on the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities
Pursuant to the Law on Fees and Charges dated November 15, 2015;
Pursuant to Decree No. 47/2011/NĐ-CP dated June 17, 2011 of the Government detailing certain contents of the Postal Law;

Pursuant to Decree No. 150/2018/NĐ-CP dated November 7, 2018 of the Government amending some articles related to investment and business conditions and administrative procedures in the field of information and communication;

Pursuant to the Law on Posts dated June 17, 2010;

The Minister of Finance issues this Circular amending and supplementing some articles of Circular No. 291/2016/TT-BTC dated November 15, 2016 on the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities.

Article 1. Amending and supplementing some articles of Circular No. 291/2016/TT-BTC dated November 15, 2016

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. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

"1. Scope of regulation This Circular stipulates the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities, including: examination of conditions for issuing postal licenses and notification letters for postal operations."

2. Clause 3 is amended and supplemented as follows:

1. Clause 1 of Article 1 shall be amended and supplemented as follows:

"The Ministry of Information and Communications and Provincial Departments of Information and Communications are organizations collecting fees for the examination of conditions for postal activities as prescribed in this Circular."

3. Article 4 is amended and supplemented as follows:

"Article 3. Fee Collection Organizations

"The level of fees for the examination of conditions for postal activities is specified in the Table of Examination Fee Levels for Postal Activity Conditions attached to this Circular."

4. Clause 2 of Article 5 is amended and supplemented as follows:

"Article 4. Fee Rates

“2. Other matters related to declaration, collection, payment, management, use, and public disclosure of the fee collection system for the examination of conditions for postal activities not provided for 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 of 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. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under state budget."

1. This Circular takes effect from the date of 2020.

2. Abolish the Table of Examination Fee Levels for Postal Activity Conditions issued together with Circular No. 291/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities.

Article 2. Implementation

3. In case the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. During the process of implementation, if there are difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for consideration and guidance./.

3. In case the related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents. 

4. During the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for consideration and guidance./.