Circular No. 39/2023/TT-BTC stipulates the level of fees, the collection system, payment, exemption, management, and use of fees for the exploitation and utilization of national remote sensing data.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION REGIME, PAYMENT, EXEMPTION, MANAGEMENT AND USE OF FEES FOR THE EXPLOITATION AND USE OF NATIONAL REMOTE SENSING DATA

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

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

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

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. 03/2019/NĐ-CP dated January 4, 2019 of the Government on remote sensing activities;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 of the Government stipulating 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 stipulating the level of collection, collection regime, payment, exemption, management and use of fees for the exploitation and use of national remote sensing data.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection regime, payment, exemption, management and use of fees for the exploitation and use of national remote sensing data.

2. This Circular applies to agencies, organizations, and individuals related to the management, exploitation, use of national remote sensing data, and fee collection.

Article 2. Fee Collecting Organizations and Fee Payers

1. Agencies, organizations, and individuals when requesting to be provided with national remote sensing data must pay the fee as prescribed in this Circular.

2. Organizations collecting fees include: The Central Remote Sensing Station under the National Remote Sensing Agency - Ministry of Natural Resources and Environment; agencies assigned to provide national remote sensing data according to the law.

Article 3. Level of Fees and Exemptions

1. The level of fees for exploiting and using national remote sensing data is prescribed in the Fee Collection Table attached to this Circular. In cases where the remote sensing data is older than three years (36 months) from the date of provision, the fee level shall be 50% of the corresponding fee level prescribed in the Fee Collection Table attached to this Circular.

2. The level of fees for exploiting and using national remote sensing data for purposes of security, defense, or in emergency situations shall be 60% of the fee level prescribed in Clause 1 of this Article.

3. Free exploitation and use of national remote sensing data for direct requirements of Party and State leaders.

Article 4. Declaration and Payment of Fees

1. The payer shall pay the fee at the level prescribed in Article 3 of this Circular to the fee collection organization in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the forms, deadlines for collection, declaration of fees and charges within the jurisdiction of the Ministry of Finance.

2. By the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month into its fee account awaiting submission to the state budget opened at the Treasury. The fee collection organization shall declare, collect, pay and settle the fees in accordance with Circular No. 74/2022/TT-BTC (for fee collection organizations under central management, the fees are paid into the central state budget; for fee collection organizations under local management, the fees are paid into the local state budget).

Article 5. Management and use of fees

1. Public service organizations collecting fees may retain 55% of the collected fees to cover costs for service provision and fee collection as prescribed inArticle 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 Charges shall remit 45% of the collected fee amount to the State budget.

2. The organization collecting fees is a state agency that shall remit 100% of the collected fee amount to the State budget. The source of funds for covering the costs of providing services and collecting fees shall be allocated from the State budget according to the organizational unit's budget estimate under the regulations on State budget expenditure standards.

In cases where the organization collecting fees is a state agency allocated operating costs from the fee revenue according to Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP, it may retain 55% of the collected fee amount to cover the costs of providing services and collecting fees as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP and remit 45% of the collected fee amount to the State budget.

Article 6. Implementation Provisions

1. This Circular takes effect from August 1, 2023.

2. This Circular abolishes Circular No. 187/2016/TT-BTC dated November 8, 2016 of the Minister of Finance prescribing the level of collection, procedures for collection, exemption, management, and use of fees for exploiting and using national remote sensing data and Circular No. 108/2017/TT-BTC dated October 16, 2017 of the Minister of Finance amending and supplementing Clause 3 of Circular No. 187/2016/TT-BTC dated November 8, 2016 of the Minister of Finance prescribing the level of collection, procedures for collection, exemption, management, and use of fees for exploiting and using national remote sensing data.

3. Matters related to the collection, remittance, management, use, payment receipts, and publicizing the fee collection regime not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures within the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and other documents; 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 other documents.

4. In cases where laws and regulations referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing regulations.

5. 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.

CHARGES FOR THE EXPLOITATION AND USE OF NATIONAL REMOTE SENSING DATA

(Annexed to Circular No. 38/2023/TT-BTC dated June 9, 2023 of the Minister of Finance)

1. Charge levels for raw satellite image data processed at Level 1A

Table 1:

Unit of measurement: VND/km²

2. Charge levels for satellite image data processed for geometric correction, spectral calibration, and projection to the coordinate system in use

Table 2: Images Spot 2, Spot 4, Spot 5 processed at Level 2A

Unit of measurement: VND/km²

Table 3: Topographic Maps of Images Spot 2, Spot 4, Spot 5 processed at Level 3B

Unit of measurement: VND/km²

3. Charge levels for VNREDSat-1 remote sensing image data

Table 4:

Unit of measurement: VND/km²

4. Charge levels for remote sensing image data with equivalent technical characteristics obtained from foreign partner stations

Table 5:

Unit of measurement: VND/km²

5. Charge levels for Spot 6, Spot 7 remote sensing image data

Table 6: Raw satellite images Spot 6, Spot 7 processed at Level 1A

Unit of measurement: VND/km²

Note: Minimum area provided is 100 km²²

Table 7: Digital Topographic Maps of Spot 6, Spot 7 images processed at Level 3B

Unit of measurement: VND/km²

Note:

- "Composite" images in the above tables include a pair of images: Pan and MS.

- Minimum area provided is 46 km²²(equivalent to one sheet at scale 1:10,000)./