Circular No. 36/2022/TT-BTC amends and supplements certain provisions of Circular No. 199/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, concerning the level of collection, payment procedures, management of fees for issuing certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles with strict safety requirements.

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 199/2016/TT-BTC DATED NOVEMBER 8, 2016 ISSUED BY THE MINISTER OF FINANCE REGULATING THE LEVELS OF COLLECTION, COLLECTION REGIMES, PAYMENT, AND MANAGEMENT OF FEES FOR ISSUING QUALITY AND SAFETY CERTIFICATES FOR MACHINERY, EQUIPMENT, AND TRANSPORT MEANS WITH STRICT REQUIREMENTS FOR SAFETY

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

amending and supplementing certain forms of

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to amend and supplement certain articles of Circular No. 199/2016/TT-BTC dated November 8, 2016 regulating the levels of collection, collection regimes, payment, and management of fees for issuing quality and safety certificates for machinery, equipment, and transport means with strict requirements for safety.

Article 1. Amend and supplement certain articles of Circular No. 199/2016/TT-BTC dated November 8, 2016 issued by the Minister of Finance regulating the levels of collection, collection regimes, payment, and management of fees for issuing quality and safety certificates for machinery, equipment, and transport means with strict requirements for safety.

1. Amending and supplementing Article 4 as follows:

"Article 4. Declaration, Collection, and Payment of Fees

1. Organizations collecting fees shall declare and pay collected fees monthly in accordance with the provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; remit 100% of the collected fee amounts into the State budget according to the chapters and sub-items of the current State budget classification. 2. Expenses serving the collection of fees shall be implemented as follows:

a) Expenses covering the collection of fees shall be allocated from the State budget within the organizational budget of the fee collection organization in accordance with the State budget expenditure regulations, except in cases stipulated in point b of this clause.

b) Expenses covering the activities of collecting fees at point 4 of the Fee Collection Schedule attached to this Circular shall be sourced from the revenue of service fees for technical safety inspections and environmental protection for circulating motor vehicles, equipment, and special-purpose motorcycles; assessment and calibration of inspection equipment for motor vehicles."

Clause 2 of Article 5 is amended as follows:

2. Amendment and supplementation "2. Other contents related to the collection, payment, management, receipt vouchers, and publicizing of fee collection regimes 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; the Law on Tax Administration; Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts."

3. Amend and supplement Point 4 of the Fee Collection Schedule issued together with Circular No. 199/2016/TT-BTC as follows:

Contents of Fees

Article 2. Implementation clause

2. In case the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

Provincial People's Committees, Departments of Finance, Taxation Departments, State Treasury Branches of centrally governed cities and provinces;

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.