Circular No. 34/2017/TT-BTC stipulates the level of fees, collection regime, payment, management, and use of fees for the examination and issuance of licenses for surveying and mapping activities.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
fees for the examination and issuance of licenses for surveying and mapping activities

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

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

Pursuant to Decree No. 45/2015/NĐ-CP dated May 6, 2015 of the Government on surveying and mapping activities;

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 Stamp Duties;

Pursuant to 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 prescribing the levels of collection, collection procedures, payment, management, and use of fees for the examination and issuance of licenses for surveying and mapping activities.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities.

2. This Circular applies to: fee payers; organizations collecting fees; other organizations and individuals related to the collection, payment, management, and use of fees for the examination and issuance of licenses for surveying and mapping activities.

Article 2. Fee Payers and Fee Collecting Organizations

2. Fee collection organizations include: Vietnam National Administration of Surveying, Mapping and Geographic Information (Ministry of Natural Resources and Environment) and Provincial Departments of Natural Resources and Environment under central cities and provinces.

The level of examination fee for new issuance and supplementary issuance of licenses for surveying and mapping activities is as follows:

1. The fee amount for files examined by the Vietnam National Administration of Surveying, Mapping and Geographic Information.

a) Zone I: Organizations requesting permission have their headquarters in the Red River Delta and North Central Highlands and Northern Mountainous Region;

b) Zone II: Organizations proposing for licensing have their main office located in Northern Central Coast, Central Coast and Highlands;

c) Zone III: Organizations proposing for licensing have their main office located in Southeastern Region and Mekong Delta.

2. The fee amount for files examined by Provincial Departments of Natural Resources and Environment.

3. No examination fee shall be collected for cases of reissuing or extending licenses for surveying and mapping activities.

Article 4. Declaration and Payment of Fees

1. By the fifth day of each month, the organization collecting fees must transfer the collected fees from the previous month into the account for pending budget payments at the State Treasury.

2. 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 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; and remit the collected amount into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Classification.

Article 5. Management and use of fees

1. The organization collecting fees must remit 100% of the collected fees into the state budget. The costs for the examination and collection activities shall be covered by the state budget within the organization's budgetary allocation according to the state budget expenditure standards as prescribed by law.

2. In cases where the organization collecting fees is a state agency entitled to retain operational costs from fee collections, as stipulated in Clause 1, Article 4 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 Stamp Duties, it may retain 70% of the total actual collected fees to cover the costs of examination and collection activities; and remit 30% of the collected fees into the state budget. The retained amount 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 Stamp Duties.

Article 6. Implementation Provisions

1. This Circular takes effect from June 8, 2017.

2. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Stamp Duties; 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 Stamp Duties; 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 stamp duties under the state budget and any subsequent amendments or replacements thereof.

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