Circular No. 294/2016/TT-BTC stipulates the level of collection, collection system, payment, exemption, management, and use of fees for the exploitation and use of marine and island resources and environmental data.

CIRCULAR

Regulations on the level of collection, collection system, payment, exemption, management, and use of fees for exploitation and utilization of marine and island resources and environmental data

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

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Marine and Island Resources and Environment dated May 25, 2015;

Pursuant to Decree No. 102/2008/NĐ-CP dated September 15, 2008 of the Government on the collection, management, provision, and exploitation of industry-related resource and environmental data;

Pursuant to Decision No. 81/2010/QĐ-TTg dated December 13, 2010; Decision No. 76/2014/QĐ-TTg dated December 24, 2014 of the Prime Minister on the receipt, storage, processing, exploitation, and use of national remote sensing data;

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 Department of Tax Policy,

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, exemption, management, and use of fees for exploitation and utilization of marine and island resources and environmental data.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, exemption, management, and use of fees for exploitation and utilization of marine and island resources and environmental data.

2. This Circular applies to:

a) Organizations, entities, and individuals paying fees for the exploitation and utilization of marine and island resources and environmental data;

b) Organizations collecting fees for the exploitation and utilization of marine and island resources and environmental data;

c) Other organizations and individuals related to the collection, payment, management, and use of fees for the exploitation and utilization of marine and island resources and environmental data.

Article 2. Fee Payers and Fee Collecting Organizations

1. When requesting the provision of marine and island resources and environmental data, organizations, entities, and individuals must pay fees according to the provisions of this Circular. Fees shall be paid to the fee collection organization or deposited into the fee account awaiting submission to the state treasury opened at the State Treasury.

Article 3. Level of Collection and Exemption of Fees

1. The level of fees for the exploitation and utilization of marine and island resources and environmental data is specified in the Fee Collection Schedule attached to this Circular.

2. The level of fees for the exploitation and utilization of remote sensing data for security and defense purposes or in emergency situations is set at 60% of the corresponding fee levels in the Fee Collection Schedule attached to this Circular.

3. Fees for the exploitation and utilization of marine and island resources and environmental data for security and defense purposes, direct leadership requirements of the Party and State, or in emergency situations are exempted, except for the exploitation and utilization of remote sensing data for security and defense purposes or in emergency situations as stipulated in Clause 2 of this Article.

Article 4. Declaration and Payment of Fees

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. The fee collection organization shall declare and pay the collected fees monthly and settle accounts annually in accordance with the provisions of Clause 3, Article 19 and Clause 2, Article 26 of 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; and deposit 30% of the collected fees into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.

Article 5. Management and use of fees

The fee collection organization may retain 70% of the total amount of collected fees to cover costs associated with providing data and collecting fees. The retained funds shall be managed and used in accordance with 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.

Article 6. Implementation organization and enforcement provisions

Article 11. Effective Date

1. This Circular takes effect from January 1, 2017.

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

                                                                                                        SIGNATURE OF THE MINISTER
                                                                                                        DEPUTY MINISTER
                        

                                                                                                      Vu Thi Mai