Circular No. 298/2016/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for the examination of conditions for scientific and technological activities.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for examining conditions for scientific and technological activities
examination of conditions for scientific and technological activities

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

Pursuant to the Law on Science and Technology dated June 18, 2013;

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. 08/2014/NĐ-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology;

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 to regulate the level of collection, collection system, payment, management, and use of fees for examining conditions for scientific and technological activities.

Article 1. Scope of Regulation and Applicability

Scope of regulation This Circular regulates the level of collection, collection system, payment, management, and use of fees for examining conditions for scientific and technological activities. The scope of application This Circular applies to organizations for science and technology, branches, representative offices of domestic organizations for science and technology; foreign organizations for science and technology when registering to establish branches, representative offices in Vietnam; state agencies with authority to examine conditions for scientific and technological activities and other organizations and individuals related to the collection, payment of fees for examining conditions for scientific and technological activities.

Article 2. Persons Paying Fees

Domestic organizations for science and technology, branches, representative offices of domestic organizations for science and technology when registering scientific and technological activities; foreign organizations for science and technology when registering to establish branches, representative offices in Vietnam according to Decree No. 08/2014/ND-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology must pay the fee for examining conditions for scientific and technological activities as prescribed in this Circular.

Article 3. Level of Fees

The level of collection of fees for examining conditions for scientific and technological activities is stipulated in the Fee Collection Schedule attached to this Circular.

Article 4. Organizations collecting fees

The Ministry of Science and Technology is the organization collecting fees for examining conditions for scientific and technological activities for organizations for science and technology as specified in Clause 1, Article 8 and Article 21 of Decree No. 08/2014/ND-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology. The Department of Science and Technology is the organization collecting fees for examining conditions for scientific and technological activities for organizations for science and technology as specified in Clause 2, Article 8 and Article 20 of Decree No. 08/2014/ND-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology.

Article 5. Declaration and Payment of Fees

By no later than the 5th day of each month, the organization collecting fees must transfer the amount of fees collected from the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting fees shall declare and pay the collected fees monthly, 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 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.

Article 6. Management and Use of Fees

The organization collecting fees shall remit the entire amount of collected fees into the state budget. The cost for covering the examination and collection of fees is allocated from the state budget within the organizational budget according to the state budget expenditure regulations as prescribed by law. In cases where the organization collecting fees is allocated operational costs according to government regulations or

Article 7. Implementation and Transitional Provisions

1. This Circular shall take effect from January 1, 2017, and replace the following Circulars:

a) Circular No. 187/2009/TT-BTC dated September 29, 2009, issued by the Minister of Finance, stipulating the levels of fees for assessing conditions for scientific and technological activities, the collection, payment, and management and use of such fees, and the registration fee for issuing certificates of scientific and technological activity registration;

b) Circular No. 166/2010/TT-BTC dated October 27, 2010, issued by the Minister of Finance, guiding the levels of fees for assessing conditions for scientific and technological activities, the collection, payment, and management and use of such fees, and the registration fee for issuing licenses to establish representative offices and branches of foreign scientific and technological organizations in Vietnam.

2. For valid applications submitted before January 1, 2017, and granted Certificates of Registration for Scientific and Technological Activities, Certificates of Representative Office and Branch Operations, Licenses to Establish Representative Offices and Branches from January 1, 2017, the collection, payment, management, and use of fees and registration fees shall be carried out according to the provisions set forth in points a and b of Clause 1 of this Article.

3. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not addressed in this Circular shall be implemented in accordance with the Law on Fees and Registration Fees; Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government, detailing and guiding the implementation of certain articles of the Law on Fees and Registration Fees; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance, guiding the implementation of certain articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013, issued by the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Minister of Finance, guiding the printing, issuance, management, and use of various types of receipt vouchers for fees and registration fees under the state budget, and any amendments, supplements, and replacements thereof (if any).

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