Decision No. 38/2006/QD-BTC On the regulation of fee and charge collection, payment, management, and utilization in the field of radiation safety and control

Pursuant to …;

Regarding the regulations on the level of collection, collection system, submission, management, and use of fees and charges

in the field of radiation safety and control

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 50/1998/ND-CP dated July 16, 1998 of the Government detailing the implementation of the Ordinance on Radiation Safety and Control;

Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinions of the Ministry of Science and Technology at Circular No. 3373/BKHCN-PC dated December 8, 2005 and Circular No. 991/BKHCN-PC dated April 26, 2006;

At the proposal of the Director of the Tax Policy Department.

DECISION:

Article 1. Attached to this Decision is the table of fee and charge levels in the field of radiation safety and control.

Article 2. Organizations and individuals (domestic and foreign) when submitting applications for registration certificates and permits to carry out activities related to radiation according to the provisions of Decree No. 50/1998/ND-CP dated July 16, 1998 of the Government detailing the implementation of the Ordinance on Radiation Safety and Control must pay fees and charges in the field of radiation safety and control according to the provisions of this Decision.

Article 3. Fees and charges in the field of radiation safety and control are revenue items belonging to the state budget, managed and used as follows:

1. State agencies with the function of reviewing radiation safety, issuing registration certificates and permits in the field of radiation safety and control according to the provisions of Decree No. 50/1998/ND-CP (collectively referred to as the fee and charge collecting agency) shall retain 85% (eighty-five percent) of the collected fee amount to cover costs for review and fee collection according to the expenditure items specified in Clause 8 of Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges;

2. The fee and charge collecting agency shall be responsible for remitting 100% (one hundred percent) of the collected charge amount and 15% (fifteen percent) of the collected fee amount to the state budget according to the corresponding chapters, types, sections, sub-sections, and sub-subsections of the current State Budget Classification.

Article 4. This Decision takes effect fifteen days after its publication in the Official Gazette.

Article 5. Other contents related to the collection, submission, management, use, payment vouchers, publicizing the fee and charge collection system not mentioned in this Decision shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of legal provisions on fees and charges and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of legal provisions on fees and charges.

Article 6. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.