This Directive requires the competent authorities of Hanoi City to review and re-inspect the collection of fees, taxes, surcharges, and other revenues within their jurisdiction to ensure compliance with the State Budget Law and Decision 276/CT. The aim is to end the arbitrary issuance of revenue items without legal basis.
적용 범위
Directors of departments, heads of bureaus and sectors, permanent representatives of associations and mass organizations under Hanoi City, and Chairmen of district and county People's Committees.
핵심 사항
- Competent agencies must review the list of fees, taxes, surcharges currently applied at their units (Article 1.1).
- Report on the amount collected from January 1, 1997 to April 30, 1998 and the situation of state budget submission (Article 1.3).
- Inspect compliance with the State Budget Law and Decision 276/CT in the work of collecting fees, taxes, surcharges (Article 1.4).
- Immediately declare revenue items not registered with the tax and finance authorities (Article 1.5).
- Punish the act of failing to declare, using receipts for income and expenditure as prescribed, or using illegally collected funds (Article 1.5).
🌐 이 문서의 사회적 영향
- Strengthen the management of fee, tax, surcharge, and other revenue collections in Hanoi City.
- Minimize the arbitrary issuance of revenue items without legal basis.
- Ensure that state budget revenue is used for its intended purpose.
❓ 자주 묻는 질문
Which agencies must conduct reviews of fee and tax collections?
Directors of departments, heads of bureaus and sectors, permanent representatives of associations and mass organizations under Hanoi City, and Chairmen of district and county People's Committees.
What contents should be included in the report on fee and tax collections?
List of applied fees and taxes; copies of decisions stipulating such fees and taxes; amounts collected and the situation of state budget submission.
Is there punishment for failing to declare revenue items not registered with the tax authority?
Yes, punishment will be imposed according to the Administrative Offense Sanction Decree and Decree 22/CP dated April 17, 1996.
When must the reports be submitted to the Tax Department and the Department of Finance and Price Control?
Before May 30, 1998.
What responsibilities does the Tax Department have in inspecting and reviewing revenue items?
Take the lead in coordinating with the Department of Finance and Price Control to inspect and review all fees, taxes, surcharges, and other revenues collected by organizations within the city.
전문
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HANOI PEOPLE'S COMMITTEE |
SOCIALIST REPUBLIC OF VIETNAM |
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No.: 04/1998/CT/UB |
Hanoi, May 2, 1998 |
DIRECTIVE
ON THE INSPECTION AND CORRECTION OF ACTIVITIES IN MANAGING FEES, TAXES, SUPPLEMENTARY CHARGES, AND OTHER COLLECTIONS WITHIN THE CITY OF HANOI
To implement Circular No. 4190 TC/TCT dated November 25, 1997 of the Ministry of Finance requesting provinces and cities to inspect and correct activities in managing fees, taxes, supplementary charges, and other collections within their localities to ensure annual state budget revenue plans, terminate arbitrary issuance of fees, taxes, supplementary charges, and other collections without proper basis or contrary to the State Budget Law and Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) on unified management of fees, taxes, supplementary charges, and other collections; and at the same time implement Program No. 13/CTr-TU of the Hanoi Municipal Party Committee on mobilizing and utilizing capital for economic and social development in the capital city;
The People's Committee of Hanoi requests the heads of departments, bureaus, sectors, and associations under the municipal administration and the Chairmen of the People's Committees of districts and counties to carry out the following tasks:
1. The Directors of departments; the heads of bureaus, sectors, and associations under the municipal administration and the Chairmen of the People's Committees of districts and counties must organize a review of all fees, taxes, supplementary charges, public service fees, and other collections (including contributions from the people for infrastructure construction, security funds, etc.) currently collected at their departments, bureaus, sectors, associations, and localities to report to the People's Committee of Hanoi on the following contents:
1.1 - A list of types of fees, taxes, supplementary charges, public service fees, and other collections currently applied at their departments, bureaus, sectors, associations, and localities; including those registered with tax authorities, having established regulations as well as those not registered with tax authorities, lacking national management regulations (self-defined and self-collected by departments, bureaus, sectors, associations, districts, counties, communes, wards, towns).
1.2 - Copies of decisions and regulations issued by the agencies establishing the fees, taxes, supplementary charges, public service fees, and other collections currently being implemented at departments, bureaus, sectors, associations, districts, communes, wards, and towns.
1.3 - Declare the amount of fees, taxes, supplementary charges, public service fees, and other collections collected from January 1, 1997 to April 30, 1998; including: the amount retained according to regulations, the purpose of retained funds; the amount required to be remitted to the State budget; the amount already remitted to the State budget (including recorded income and expenditure); the amount still required to be remitted to the State budget (according to the attached form of this Directive).
1.4 - Evaluate the work of collecting fees, taxes, supplementary charges, public service fees, and other collections at their departments, bureaus, sectors, associations, and localities to determine whether they comply with the provisions of the State Budget Law and Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister). At the same time, propose recommendations and collection plans for necessary fees, taxes, supplementary charges, public service fees, and other collections for their units, sectors, and localities.
1.5 - All cases of collecting fees, taxes, supplementary charges, public service fees, and other collections that have not been registered with tax and finance authorities must immediately declare according to regulations. Cases failing to declare, using non-regulated receipts for income and expenditure, misusing collected fees, taxes, supplementary charges, public service fees, and other collections contrary to the State Budget Law and current regulations will be punished according to the Administrative Offense Regulation, Government Decree No. 22/CP dated April 17, 1996 on administrative penalties in the field of taxation, and current laws.
The Directors of departments, the heads of bureaus, sectors, and associations under the municipal administration, and the Chairmen of the People's Committees of districts, counties, wards, communes, and towns need to promptly implement the above contents and submit reports to the Tax Bureau and the Department of Finance and Prices before May 30, 1998.
2. The Department of Finance and Prices and the Tax Bureau of Hanoi have the responsibility:
2.1 - The Tax Bureau shall take the lead in coordinating with the Department of Finance and Prices to inspect and review all fees, taxes, supplementary charges, and other collections currently collected by organizations within the City of Hanoi according to the contents stipulated in Circular No. 4190 TC/TCT dated November 25, 1997 of the Ministry of Finance.
2.2 - The Department of Finance and Prices shall take the lead in coordinating with the Tax Bureau to inspect and review public service fees currently collected by departments, bureaus, sectors, associations, districts, communes, wards, and towns within the City of Hanoi.
2.3 - After detailed inspections and combining analysis of the reports from sectors and localities, the Tax Bureau and the Department of Finance and Prices shall research and understand the nature and legal basis of each collection not issued by authorized agencies. If deemed necessary, they shall report to the Ministry of Finance and the People's Committee of Hanoi for consideration and decision. If the collection is inappropriate, lacks legal basis, or violates the law, they shall report to the Ministry of Finance and the People's Committee of Hanoi to issue a cessation notice, and if the violation is serious, legal action shall be taken.
The People's Committee of Hanoi requires the Directors of departments, the heads of bureaus, sectors, and associations under the municipal administration, and the Chairmen of the People's Committees of districts and counties to strictly implement the contents recorded in this Directive to quickly bring the management of fees, taxes, supplementary charges, public service fees, and other collections within the City of Hanoi in line with national regulations.
During implementation, any difficulties should be reported promptly to the Tax Bureau and the Department of Finance and Prices for consolidation and reporting to the People's Committee of Hanoi and the Ministry of Finance for consideration and resolution.
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Place of filing: |
/TM HANOI PEOPLE'S COMMITTEE |
Collection unit...
COMBINED REPORT ON THE COLLECTION, REMITTANCE, AND USE OF FEES, TAXES, SUPPLEMENTARY CHARGES, PUBLIC SERVICE FEES, AND OTHER COLLECTIONS IN 1997 AND THE FIRST FOUR MONTHS OF 1998
Unit of measurement: 1,000 VND
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Serial number |
Name of each type of fee, tax, supplementary charge, public service fee, and other collection |
Number and date of the document regulating the collection |
Issuing authority for revenue collection regime |
Amount collected in 1997 and four months of 1998 |
Amount temporarily retained according to the regime |
Amount to be remitted to the State Budget |
Amount already remitted to the State Budget |
Amount still to be remitted to the State Budget |
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Hanoi, day... month... year 1998 |
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