Circular No. 384-TC/TCT on the collection, payment, and management of fees and charges

LETTER

OF THE MINISTRY OF FINANCE NO. 384 TC/TCT ON JUNE 31, 2000
REGARDING THE COLLECTION AND PAYMENT OF FEES AND CHARGES

Respectfully submitted to: - Ministries, ministerial-level agencies, government agencies

- People's Committees of provinces and centrally governed cities

Implementing Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget, the Ministry of Finance issued Circular No. 54/1999/TT-BTC dated May 10, 1999 to guide implementation.

To date, many ministries, sectors, and provincial and municipal people's committees have carried out reviews and assessments of the collection situation of fees and charges organized by their own ministries, sectors, and localities. They have proactively reviewed and decided to suspend the collection of types of fees and charges issued contrary to legal provisions; cooperated with the Ministry of Finance to study and establish appropriate levels of collection and manage revenue sources for various types of fees and charges. However, due to the complexity of fee and charge collections, the results are still limited, with many types of fees and charges not yet being considered, regulated, and guided in accordance with the content of Decree No. 04/1999/NĐ-CP and Circular No. 54/1999/TT-BTC guiding its implementation. Therefore, the Ministry of Finance requests ministries, agencies at the ministerial level, government agencies, and provincial and municipal people's committees directly under the central government to direct relevant agencies and units collecting fees and charges to continue implementing:

1. Organizing reviews and inspections of compliance with legal regulations on fees and charges regarding the basis for issuance, authority to issue, levels of collection, organization of collection, payment, and management and use of revenue sources for each type of fee and charge currently collected by ministries, sectors, and localities in 1999, and handle as follows:

a) Alongside reviewing and abolishing regulations on collecting fees and charges that are inappropriate, it is proposed that provincial and municipal people's committees directly under the central government promptly establish levels of collection and percentages for remuneration for organizing collection for types of fees and charges within their authority to issue as stipulated in the list of fee and charge items attached to Decree No. 04/1999/NĐ-CP of the Government.

b) Settling accounts and vouchers for the collection of fees and charges, the amount of fees and charges collected, paid, and used in 1999 with tax authorities and financial departments at the same level according to the prescribed regulations in Circular No. 54/1999/TT-BTC and other documents regulating specific applications for each type of fee and charge. In cases where fees and charges are collected and used incorrectly, measures must be taken against violations of the provisions of Decree No. 04/1999/NĐ-CP of the Government.

c) Immediately deposit into the state budget the amounts of fees and charges that should be paid (including amounts collected and spent incorrectly that need to be settled).

d) Summarize and report to the Government and the Ministry of Finance the situation and results of reviewing and inspecting the implementation of the above tasks and difficulties encountered during the process of implementing Decree No. 04/1999/NĐ-CP to continue providing guidance and drawing lessons for research, drafting, and perfecting the draft Ordinance on Fees and Charges to be submitted to the Standing Committee of the National Assembly for promulgation in the near future. shall be issued by the Standing Committee of the National Assembly in the coming period.

2. Cooperate with the Ministry of Finance to determine the levels of collection for types of fees and charges related to the authority to issue by the Government and the Ministry of Finance as stipulated in the list of fee and charge items attached to Decree No. 04/1999/NĐ-CP for the Ministry of Finance to compile and submit to the Government for promulgation or promulgate within its authority, ensuring that as of July 1, 2000, all types of fees and charges have been reviewed and adjusted to appropriate levels of collection and usage of revenue from fees and charges in accordance with legal provisions.

Pending the issuance of new regulations, types of fees and charges listed in the list of fee and charge items attached to Decree No. 04/1999/NĐ-CP for which the Government, the Ministry of Finance, or provincial and municipal people's committees directly under the central government have established levels of collection and percentages for remuneration for organizing collection (including those issued before or after the effective date of Decree No. 04/1999/NĐ-CP) may temporarily continue to be implemented until new regulations are issued.

After July 1, 2000, the Ministry of Finance will compile reports from ministries, sectors, and localities and the results of work on issuing regulations on fees and charges to announce a list of types of fees and charges that have been issued in accordance with the law and are continuing to be applied; types of fees and charges that are unsuitable must be adjusted or suspended to implement uniformly throughout the country.

During the implementation process, if there are difficulties, ministries, agencies at the ministerial level, government agencies, provincial and municipal people's committees, and units collecting fees and charges are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.