Circular No. 275/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for using archival materials

CIRCULAR

Management of the level of collection, system of collection, payment, management, and use of fees for using archival materials

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 Law on Archives dated November 11, 2011;

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;

WHEREAS, Decree No. 215/2013/NĐ-CP dated December 23, 2013 of 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 stipulating the level of collection, system of collection, payment, management, and use of fees for using archival materials managed by the State at Historical Archives.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, system of collection, payment, management, and use of fees for using archival materials managed by the State at Historical Archives.

2. This Circular applies to:

a) Organizations and individuals using archival materials at Historical Archives, including National Archive Centers under the General Office for Archives (Ministry of Home Affairs) and Historical Archives of provinces and centrally governed cities;

b) Organizations collecting fees for using archival materials;

c) Other organizations and individuals related to the collection, payment, management, and use of fees for using archival materials.

Article 2. Persons Paying Fees

Organizations and individuals using archival materials at Historical Archives must pay fees in accordance with the provisions of this Circular.

Article 3. Fee Collection Organizations

National Archive Centers under the General Office for Archives (Ministry of Home Affairs) and Historical Archives of provinces and centrally governed cities are organizations collecting fees.

Article 4. Objects not subject to fee collection

Fees for using archival materials shall not be collected from:

a) Individuals, families, and clans using archival materials that they themselves have donated, given, or deposited at Historical Archives;

b) Relatives (biological or adoptive parents; spouse; biological or adopted children) of martyrs, wounded veterans, disabled veterans, persons who participated in the resistance war, and persons who contributed to the revolution; persons worshipping martyrs (who are not relatives of martyrs) using archival materials for the purpose of resolving their own policies and benefits;

c) Persons receiving retirement benefits, disability benefits due to loss of working capacity, occupational accidents, or occupational diseases, using archival materials for the purpose of resolving their own policies and benefits according to the regulations of the State.

Article 5. Level of Fee Collection

1. The level of fees for using archival materials is specified in the Fee Collection Schedule attached to this Circular.

2. The level of fees for using rare and valuable archival materials is five times the level of fees for using similar materials as specified in the Fee Collection Schedule attached to this Circular.

Rare and valuable archival materials are archival materials as defined in Article 26 of the Law on Archives.

3. A fifty percent discount on the fee for using archival materials shall be applied to high school, college, and university students; graduate students, and research fellows.

Article 6. Declaration and Payment of Fees by Collecting Organizations

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Collecting organizations shall declare and pay the collected fees monthly and settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and 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 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 7. Management and Use of Fees

Collecting organizations may retain ninety percent of the total amount of collected fees to cover expenses as stipulated in Clause 2, Article 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; and remit ten percent of the collected fees into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 30/2004/TT-BTC dated April 7, 2004 of the Ministry of Finance guiding the system of collection, payment, management, and use of fees for exploiting and using archival materials.

2. Other contents related to collection, payment, management, use, revenue receipts, and publicizing the fee collection system not mentioned 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 Ministry 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; the Circular of the Minister of Finance guiding the printing, issuance, management, and use of revenue receipts for fees and charges belonging to the state budget; and any subsequent amendments and supplements (if any).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.