Circular No. 250/2016/TT-BTC guiding fees and charges under the authority of the People's Councils of provinces and centrally governed cities.

CIRCULAR

Guidelines on fees and charges under the authority to decide of the People's Councils of provinces and centrally governed cities

––––––––

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

Pursuant to 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;

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 Policy Department;

The Minister of Finance issues this Circular to provide guidelines on fees and charges under the authority to decide of the People's Councils of provinces and centrally governed cities.

Article 1. Scope of Regulation

This Circular provides guidance on the list, principles for determining rates, bases for determining rates, exemptions, reductions, management, and use of fees and charges under the authority to decide of the People's Councils of provinces and centrally governed cities (hereinafter referred to collectively as the Provincial People's Councils).

Article 2. List of Fees Under the Authority of the Provincial People's Councils

2. Fees for using infrastructure works, service facilities, and public utility works in border gate areas (including land border gate areas and port gate areas).

3. Fees for temporary use of roadways and sidewalks.

3. Road usage fee (for roads under local management).

4. Temporary road and sidewalk usage fee.

5. Tourist site visit fee (for sites under local management).

6. Historical relic visit fee (for sites under local management).

7. Cultural facility and museum visit fee (for facilities under local management).

8. Fee for certification of fitness for business operation of sports establishments and professional sports clubs.

9. Library fee (for libraries under local management).

10. Environmental impact assessment report review fee and detailed environmental protection plan review fee (for activities reviewed by local agencies).

11. Environmental remediation and recovery plan review fee and supplementary environmental remediation and recovery plan review fee (for activities reviewed by local agencies).

12. Land use right certificate issuance application review fee.

13. Underground water exploration, exploitation, and utilization project report review fee (for activities reviewed by local agencies).

14. Underground water drilling profession registration condition review fee (for activities reviewed by local agencies).

15. Surface water and seawater exploitation and utilization project review fee (for activities reviewed by local agencies).

16. Wastewater discharge into water sources and hydraulic works project review fee (for activities reviewed by local agencies).

17. Land and real estate data exploitation and utilization fee.

18. Information provision fee on collateral transactions secured by land use rights and attached assets.

19. Information provision fee on collateral transactions secured by aircraft.

20. Information provision fee on collateral transactions secured by vessels.

21. Information provision fee on collateral transactions secured by movable property, except aircraft and vessels.

22. Collateral registration fee (for activities registered by local agencies).

Article 3. List of Charges Under the Authority of the Provincial People's Councils

2. Identity card issuance fee (for activities carried out by local authorities).

3. Civil status registration fee.

4. Work permit issuance fee for foreigners working in Vietnam (for permits issued by local authorities).

5. Land use right certificate issuance fee, ownership certificate of houses and assets attached to land.

6. Construction permit issuance fee.

7. Business registration fee.

Article 4. Principles for determining collection rates

The collection rates for various fees and charges shall be proposed by the Provincial People's Committee and decided upon by the same-level People's Council in accordance with Clause 1 of Article 22 of the Law on Fees and Charges, ensuring the following principles and bases:

Determining the rate for each fee and charge shall be carried out by the provincial People's Committee submitting to the same-level People's Council according to Clause 1 of Article 22 of the Law on Fees and Charges, based on the following principles and grounds:

1. Determining the rate of fees and charges shall be implemented in accordance with the principles stipulated in Articles 8 and 9 of the Law on Fees and Charges.

2. Setting the rate for each fee and charge must ensure:

b) Being consistent with the specific conditions and circumstances of the locality where the service provision and fee collection take place.

b) Compatibility with the specific conditions and circumstances of the locality where the fee and charge collection activities take place.

c) For fees and charges that fall under both the authority of the Ministry of Finance and the Provincial People's Councils such as: seedling testing and recognition fee, forest nursery and seedling garden fee, scenic spot visit fee, historical relic visit fee, cultural facility and museum visit fee, library fee, environmental impact assessment report review fee, detailed environmental protection plan review fee, environmental remediation and recovery plan review fee, information provision fee on collateral transactions, collateral registration fee, work permit issuance fee for foreign workers,... the rate setting must ensure parity with the rate of fees and charges for activities conducted by central agencies.

d) Referencing the rates of similar localities to ensure harmony and consistency among localities.

Based on the socio-economic conditions of the locality where the service provision and fee collection take place, the Provincial People's Council shall establish appropriate collection rates for fees and charges.

Depending on the specific conditions and circumstances of the locality where the fee and charge collection activities take place, attention should be paid to certain points to determine appropriate rates for fees and charges.

a) Inspection fee, recognition fee for mother trees, headwater trees, forest nurseries, seedling forests is a revenue source to offset part or all of the costs incurred in conducting inspections, recognizing mother trees, headwater trees, forest nurseries, seedling forests, and to cover the costs associated with fee collection activities.

a) Seedling testing and recognition fee, mother tree and headstock tree recognition fee, forest nursery and seedling garden fee are revenue items to offset part or all of the costs incurred in conducting seedling testing, mother tree and headstock tree recognition, forest nursery and seedling garden establishment, and fee collection activities.

b) Usage fee for infrastructure construction projects, service facilities, and public utility facilities within border gate areas (including land border gate areas and port gate areas) is a revenue item collected from users of these facilities to offset maintenance, repair, operational condition support, or reconstruction costs of technical-social infrastructure, service facilities, and public utilities within border gate areas. Depending on the specific situation of each locality, the extent to which costs for maintenance, repair, operational condition support, or reconstruction of infrastructure, service facilities, and public utility facilities within border gate areas are offset, the appropriate rate should be set.

Before submitting to the Provincial People's Council for decision on the rate, the provincial People's Committee needs to exchange, coordinate, and refer to nearby border gate localities to ensure that the rates between localities are comparable and consistent with the principles for determining fee rates stipulated in Article 8 of the Law on Fees and Charges.

c) Road usage fee

The annual road usage fee is levied per vehicle on motor vehicles operating on national roads as prescribed by the Government. The road usage fee for roads under local management is collected from two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar vehicles (collectively referred to as motorcycles) that have been registered for circulation (with vehicle registration certificates and license plates).

The road usage fee is collected annually per motor vehicle according to the Government's regulations. The road usage fee for local roads is a charge levied on two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar vehicles (collectively referred to as motorcycles) that have been registered for operation (with a vehicle registration certificate and license plate).

The Provincial People's Council does not stipulate the collection of fees for the use of national roads for two-wheeled motorcycles, three-wheeled motorcycles, motorbikes, and similar types of vehicles as prescribed in Decree No. 28/2016/ND-CP dated April 20, 2016 amending and supplementing certain articles of Decree No. 56/2014/ND-CP dated April 30, 2014 and Decree No. 18/2012/ND-CP dated March 13, 2012 of the Government on the Road Maintenance Fund.

d) Temporary road and sidewalk usage fees are charges levied on entities permitted to temporarily use the road surface and sidewalks for living, production, and business activities in accordance with planning, plans, and state regulations on the management and use of road surfaces and sidewalks.

Depending on the specific circumstances of each locality regarding the management and temporary use of road surfaces and sidewalks, the level of charges and methods of collecting fees per use, revenue, and area used shall be appropriately regulated.

e) Fees for visiting scenic spots, historical sites, cultural works, and museums (from Clause 5 to Clause 7 Article 2) are charges aimed at compensating partially or fully for costs related to preservation, repair, restoration, and management of scenic spots, historical sites, cultural works, and museums, and for collecting fees.

- Depending on actual conditions, scale, and operational formats of organizations managing visits to scenic spots, historical sites, cultural works, and museums, different fee levels may be set appropriately, but must ensure:

+ A uniform fee rate applicable to both Vietnamese and foreign visitors.

+ For scenic spots, historical sites, cultural works, and museums recognized by UNESCO as world cultural and natural heritage sites, higher fee rates may be applied.

+ Reducing visitation fees for scenic spots, historical sites, cultural works, and museums according to the following provisions:

Persons entitled to preferential cultural benefits as stipulated in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Prime Minister on "Cultural Preferential Benefits Policy". In cases where it is difficult to determine whether a person is entitled to such preferential cultural benefits, a confirmation letter from the People's Committee of the commune, ward, or town where the person resides is sufficient.

Severely disabled persons as defined in Clause 2, Article 11 of Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

Elderly persons as defined in Clause 2, Article 5 of Decree No. 06/2011/ND-CP dated January 14, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Elderly Persons.

Exempting visitation fees for severely disabled persons as defined in Clause 1, Article 11 of Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

g) Fees for assessing the issuance of certificates of eligibility for operating sports facilities and professional sports clubs are charges aimed at compensating partially or fully for costs associated with the assessment of issuing certificates of eligibility for operating sports facilities and professional sports clubs and for collecting fees.

Depending on the scale and type of operation of sports facilities and professional sports clubs, appropriate fee levels shall be established, but must ensure the principle of encouraging the development of sports activities..

h) Library fees are charges aimed at compensating partially or fully for necessary expenses incurred by libraries when providing services using library resources and collecting fees.

- Depending on specific circumstances, conditions, and service provision methods, different fee levels may be set appropriately, but must ensure:

+ Reducing library fees according to the following provisions:

Persons entitled to preferential cultural benefits as stipulated in Article 2 of Decision No. 170/2003/QD-TTg dated August 14, 2003 of the Prime Minister on "Cultural Preferential Benefits Policy". In cases where it is difficult to determine whether a person is entitled to such preferential cultural benefits, a confirmation letter from the People's Committee of the commune, ward, or town where the person resides is sufficient.

Severely disabled persons as defined in Clause 2, Article 11 of Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

+ Exempting library fees for severely disabled persons as defined in Clause 1, Article 11 of Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities.

+ For other service activities, such as translation, photocopying of materials, exploitation and use of domestic and international library information networks, compilation of thematic bibliographies, provision of processed information products based on reader requests, delivery of materials directly or through postal services, etc., these are service charges implemented based on agreements between the library and readers with relevant needs.

i) Fees for reviewing environmental impact assessment reports and detailed environmental protection plans are charges aimed at compensating partially or fully for costs associated with reviewing environmental impact assessment reports and detailed environmental protection plans and for collecting fees.

Depending on specific conditions in each locality, appropriate fee levels shall be established in accordance with the scale of projects, project sectors, or the complexity of the review work.

k) Fees for reviewing rehabilitation and recovery plans for the environment and supplementary rehabilitation and recovery plans for the environment are charges aimed at compensating partially or fully for costs associated with reviewing rehabilitation and recovery plans for the environment and supplementary rehabilitation and recovery plans for the environment and for collecting fees.

l) The fee for reviewing the application for land use right certificate is a charge levied on subjects who apply for and submit applications for land use right certificates when there is a need or requirement to review according to regulations, aimed at covering the costs of reviewing the application, necessary and sufficient conditions for state authorities with competent authority to transfer land or lease land such as: current land use status conditions, planning and land use plan conditions, living and production and business conditions.

The fee for reviewing the application for land use right certificate shall only be applied in cases where state authorities with competent authority conduct reviews to transfer land or lease land, and in cases of transferring land use rights, ownership of houses, and other assets attached to land.

Depending on the area of land for which the land use right certificate is issued, the complexity of each type of application for land use right certificate, such as new issuance or reissuance; different purposes of land use (for housing, production, or business), and specific local conditions, different rates will be applied appropriately, ensuring that the rate for land used for housing is lower than that for land used for production or business purposes.

m) The fee for reviewing project proposals, reports on exploration and assessment of underground water reserves, exploitation and utilization of underground water; exploitation and utilization of surface water and seawater; discharging wastewater into water sources and hydraulic works is a charge aimed at covering part or all of the costs of conducting the review of project proposals, reports on exploration and assessment of underground water reserves, exploitation and utilization of underground water; exploitation and utilization of surface water and seawater; discharging wastewater into water sources and hydraulic works and collecting fees.

n) The fee for reviewing the conditions and qualifications for drilling underground water is a charge aimed at covering part or all of the costs of conducting the review of the conditions and qualifications for drilling underground water and collecting fees.

o) The fee for exploiting and using land-related documents is a charge levied on individuals who require the exploitation and use of land-related documents managed by state authorities with competent authority over land records (such as land administration agencies, People's Committees of communes, wards, districts, counties, etc.) aimed at covering the costs of management and service provision for the exploitation and use of land-related documents by those who require them and collecting fees.

The fee for exploiting and using land-related documents includes land use planning maps, current land use status maps, thematic maps, cadastral maps.

p) The fee for providing information on secured transactions involving land use rights and assets attached to land is a charge levied on individuals who require the provision of information on secured transactions involving land use rights and assets attached to land from state authorities with competent authority aimed at covering the costs of performing the work and services of providing information on secured transactions involving land use rights and assets attached to land and collecting fees.

Depending on the specific conditions of each locality, the applicable rates should be set appropriately in accordance with the value of the provided information, but not higher than the rates for providing information on secured transactions involving land use rights and assets attached to land carried out by central agencies.

q) The fee for providing information on secured transactions involving aircraft; ships; movable property, except aircraft and ships (from Clause 19 to Clause 21 Article 2): The level of collection, payment, management, and use shall be implemented according to the provisions of the guiding document of the Ministry of Finance for the activity of providing information carried out by central agencies.

r) The registration fee for secured transactions is a charge levied on individuals requesting registration of secured transactions with state authorities with competent authority aimed at covering the costs of performing the work and services of registering secured transactions and collecting fees.

Depending on the specific conditions of each locality, the applicable rates should be set appropriately, but not higher than the rates for registering secured transactions carried out by central agencies.

2. Regarding various registration fees

a) The registration fee for residence is a charge for individuals registering their residence with the registration and management agency in accordance with the law on residence.

- The residence registration fee for residence registration and management includes:

+ Permanent residence registration, temporary residence registration for households or individuals but without issuing household registration books or temporary residence books.

+ Issuing new, replacing, or exchanging household registration books; temporary residence books for households or individuals.

+ Adjusting changes in household registration books or temporary residence books.

+ Extending temporary residence.

- Depending on the actual conditions of each locality, the applicable rates should be set appropriately, but must ensure the following principle: The rate for residence registration in urban districts of centrally-administered cities or inner-city wards of cities must be higher than the rate for other areas.

b) The fee for issuing identity cards is a charge for individuals issued identity cards by the police.

The fee for issuing identity cards for issuing identity cards (excluding the cost of photographs for the person receiving the identity card) includes: First-time issuance, reissuance, or exchange.

Depending on the actual conditions of each locality, the applicable rates should be set appropriately, but must ensure the following principle: The rate for issuing identity cards in urban districts of centrally-administered cities or inner-city wards of provincial cities must be higher than the rate for other areas.

c) The civil registry fee is a charge levied on individuals whose civil registry matters are resolved by state authorities with competent authority as prescribed by law.

- The civil registry fee for civil registry registration at each level of management is as follows:

+ For civil registry registration at the People's Committee of communes, including: Birth registration (including: late birth registration, re-registration of birth, birth registration for individuals with personal files and papers); death registration (including: late death registration, re-registration of death); marriage registration (re-registration of marriage); acknowledgment of parentage; correction of civil registry for individuals under 14 years old residing in Vietnam; supplementary civil registry for Vietnamese citizens residing in Vietnam; issuance of marriage status confirmation certificates; recording or entering into the Civil Registry Book other civil registry matters; other civil registry registrations.

+ For registration of civil status at the People's Committee at the district level, including: Birth registration (including: timely birth registration, untimely birth registration, re-registration of birth, registration of birth for individuals with existing personal files and papers); death registration (including: timely death registration, untimely death registration, re-registration of death); marriage registration (including: new marriage registration, re-registration of marriage); guardianship, termination of guardianship; acknowledgment of parentage, adoption; change, correction of civil status for individuals aged 14 years or older residing within the country; determination of nationality; change, correction, supplementation of civil status involving foreign elements; recording in the Civil Status Book the civil status of Vietnamese citizens that have been resolved by competent authorities abroad; other civil status registrations.

- Depending on the actual conditions of the locality, fees shall be set appropriately, but must ensure the principle of exemption from civil status registration fees as stipulated in Article 11 of the Civil Status Law in the following cases:

+ Registration of civil status for individuals belonging to families with meritorious service to the revolution; households in poverty; persons with disabilities.

+ Timely birth registration, timely death registration; registration of guardianship, termination of guardianship; registration of marriage for Vietnamese citizens residing within the country, carried out at the People's Committee at the commune level; timely birth registration, timely death registration, registration of marriage involving foreign elements carried out at the People's Committee at the commune level in border areas.

d) The fee for issuing a work permit for foreigners working in Vietnam is the amount that employers must pay when applying for the issuance or reissuance of a work permit for foreign workers employed in their enterprises, agencies, or organizations operating on Vietnamese territory.

e) The fee for issuing certificates of land use rights, ownership of houses, and attached assets is the amount that organizations, households, and individuals must pay when obtaining certificates of land use rights, ownership of houses, and attached assets from competent state authorities.

The fee for issuing certificates of land use rights, ownership of houses, and attached assets includes: Issuance of certificates of land use rights, ownership of houses, and attached assets; certification of land registration changes; extraction of cadastral maps, documents, and data from cadastral files.

- Depending on the specific conditions of each area and the socio-economic development policies of the locality, appropriate levels of fees shall be established, ensuring the following principles: The fee level for households and individuals in districts under centrally governed cities, inner-city wards of cities or towns directly under provinces is higher than the fee level in other areas; the fee level for organizations is higher than the fee level for households and individuals.

g) The fee for construction permit issuance is the amount collected from applicants for construction permits in accordance with the provisions of the law.

3. In addition to the fees and charges specified in Clause 1 and Clause 2 of this Article, environmental protection fees and certain fees within the purview of the Government shall be decided by the Government. In cases where the Government's Decrees on environmental protection fees or other Decrees delegate the Provincial People's Councils to specify certain detailed contents regarding fees and charges, the Provincial People's Councils shall implement based on the provisions of these Decrees.

Article 6. On Fee and Charge Exemptions and Reductions

1. The Provincial People's Council shall specifically define the subjects eligible for exemption or reduction; the reduction rate for fees and charges within its purview, ensuring the principles stipulated in Clause 1 of Article 10 of the Law on Fees and Charges.

2. The decision to exempt or reduce fees and charges is based on:

a) Provisions in specialized laws and detailed regulations and guiding documents implementing laws related to exemptions and reductions of fees and charges;

b) Reference to provisions on exemptions and reductions of fees and charges in documents issued by competent authorities;

c) Party and State policies during each period concerning relevant policies on exemptions and reductions of fees and charges.

Article 7. On the management and use of fees and charges

1. On principles

The ratio for retention and management, use of fees shall comply with the principles stipulated in Articles 4 and 5 of 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.

2. Management and use of collected fees and charges

a) For fees, the People's Council of the province decides the percentage to be retained by the fee collection organization to cover costs for providing fee collection services, with the remainder (if any) to be deposited into the State budget.

b) For charges, the charge collection organization shall deposit 100% of the collected charge amount into the State budget.

c) In cases where the People's Council of the province has not specified the portion of fees to be retained by the fee collection organization, the Provincial People's Committee shall coordinate with the Standing Committee of the People's Council of the province to decide the percentage to be retained from the collected fees for the fee collection organization, and must report this decision to the People's Council at the nearest session.

Article 8. Implementation organization

1. Fees and charges listed in the attached List under the Law on Fees and Charges within the jurisdiction of the People's Council of the province: Careful study of actual conditions is required to issue appropriate fee and charge collection documents; no documents should be issued for fees and charges listed in the Fee and Charge List if they are deemed unnecessary and not yet feasible for collection.

2. The decision to collect fees and charges; scope, objects of collection, exempted and reduced objects; rates, procedures for collection, payment, management, and use of the fees and charges mentioned in Articles 2 and 3 of this Circular shall be decided by the People's Council of the province in accordance with local conditions, but there should be reference to other provinces to ensure consistency among provinces and fairness, transparency, and equality in citizens' rights and obligations.

3. Fees transferred to be implemented according to the pricing mechanism set by the State as prescribed in Appendix No. 02 attached to the Law on Fees and Charges shall be carried out in accordance with the Law on Prices; Decree No. 177/2013/NĐ-CP dated November 14, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Prices; Decree No. 149/2016/NĐ-CP dated November 11, 2016 of the Government amending and supplementing certain articles of Decree No. 177/2013/NĐ-CP and related guiding legal documents.

Article 9. Effective Date

1. This Circular takes effect from January 1, 2017, replacing Circular No. 02/2014/TT-BTC dated January 2, 2014 of the Minister of Finance guiding fees and charges within the jurisdiction of the provincial People's Councils and cities directly under the Central Government; Circular No. 179/2015/TT-BTC dated November 13, 2015 and Circular No. 94/2016/TT-BTC dated June 27, 2016 amending and supplementing Circular No. 02/2014/TT-BTC dated January 2, 2014 of the Minister of Finance guiding fees and charges within the jurisdiction of the provincial People's Councils and cities directly under the Central Government.

2. Other contents related to the collection and payment of fees and charges 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 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 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 and the Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges under the State budget and any amendments, supplements, or replacements thereof (if any).

Organizations and individuals subject to fees and charges and relevant agencies are responsible for implementing this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for consideration and guidance./.