Circular No. 45/2006/TT-BTC amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

 CIRCULAR
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
The Ministry of Finance guides the amendment and supplementation of 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 (referred to as Circular No. 63/2002/TT-BTC) as follows:

Pursuant to Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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

The Ministry of Finance guides the amendment and supplementation of 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 (referred to as Circular No. 63/2002/TT-BTC), as follows:

1. Amend and supplement Clause 1, Section I, Circular No. 63/2002/TT-BTC as follows:

"1. This Circular applies to the collection, payment, management, and use of fees and charges specified in the detailed list of fees and charges issued together with Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges (referred to as Decree No. 24/2006/NĐ-CP) carried out by state agencies, economic organizations, people's armed forces units, public service units, organizations authorized by the state, and individuals (collectively referred to as organizations and individuals)."

2. Amend and supplement Clause 2, Section I, Circular No. 63/2002/TT-BTC as follows:

"2. This Circular does not apply to the following types of fees:

a) Insurance fees: social insurance fees, health insurance fees, and other insurance fees such as life insurance fees, non-life insurance fees, reinsurance fees...

b) Membership fees of political organizations, political-social organizations, social organizations, occupational associations, clubs, such as Party fees, Trade Union fees, Youth League fees, membership fees of the Vietnam Youth Federation, the Vietnam Women's Union, the Vietnam Veterans Association, the Vietnam Farmers' Association, the Council of the Vietnam Cooperative Alliance, various clubs; annual and monthly fees of domestic and foreign organizations, such as the United Nations Organization, the International Goods Number Organization, the International Civil Aviation Organization (ICAO), the International Maritime Organization (IMO), regional and sub-regional international organizations, specialized associations...

c) Amounts called fees but are service charges already stipulated in other legal documents, such as transportation fares, postal and telecommunications charges, financial transaction fees, money transfer fees of credit institutions, electricity transmission fees, electricity distribution fees, system dispatching fees..."

3. Amend and supplement Point c, Clause 1, Section II, Circular No. 63/2002/TT-BTC as follows:

c) The authority to specify for each specific fee item is recorded in the detailed list of fees and charges issued together with Decree No. 24/2006/NĐ-CP.

4. Amend and supplement Clause 2, Section II, Circular No. 63/2002/TT-BTC as follows:

"2. For charges

a) The分级授权规定如下：

- The Government shall specify for some important charges with large amounts collected and significant international legal implications;

- The People's Council at the provincial level shall specify for some charge items related to administrative management functions of local authorities, ensuring the implementation of policies for economic and social development that are suitable to the specific characteristics and conditions of the locality;

- The Ministry of Finance shall specify for the remaining charges to be uniformly applied throughout the country.

The authority to specify for each specific charge item is recorded in the detailed list of fees and charges issued together with Decree No. 24/2006/NĐ-CP.

b) In cases where it is necessary to amend or supplement the list of charges; the collection rates; the collection, payment, management, and use regulations, organizations and individuals shall submit their opinions in writing to:

- The Ministry of Finance for the Ministry of Finance to report to the Government for consideration and decision (for cases within the Government's authority as stipulated in Article 9 of the Ordinance on Fees and Charges) or for the Ministry of Finance to study and adjust promptly (for cases within the Ministry of Finance's authority to resolve);

- The People's Committee at the provincial level for the People's Committee at the provincial level to report to the People's Council at the provincial level for consideration and decision for cases within the authority of the People's Council at the provincial level."

5. Supplement Clause 4 into Section II, Circular No. 63/2002/TT-BTC as follows:

"4. In cases where implementing international treaties to which Vietnam is a member specifies fees and charges not listed in the detailed list of fees and charges issued together with Decree No. 24/2006/NĐ-CP, organizations and individuals authorized to collect fees and charges shall submit their opinions in writing to the Ministry of Finance for the Ministry of Finance to specify the collection rate, management, and use regulations for the collected fees and charges in accordance with the relevant international treaty."

6. Amend and supplement Clause 2, Part A, Section III, Circular No. 63/2002/TT-BTC as follows:

"2. Costs incurred to perform work, services, and collect fees, serving the determination of the fee collection rate include:

a) Construction, purchase, maintenance, and periodic repair costs of machinery, equipment, working tools... or outsourcing costs that must be paid for assets directly serving the performance of work, services, and fee collection. These costs are allocated based on the degree of wear and tear of assets directly serving the performance of work, services, and fee collection.

b) Material costs, raw materials, and supplies consumed during the performance of work, services, and fee collection;

c) Payment costs for individuals directly performing work, services, and fee collection: wages, labor remuneration, allowances, and contributions according to regulations calculated based on wages (health insurance, social insurance, and trade union fees);

d) Other costs directly related to the performance of work, services, and fee collection such as office supplies, office materials, communication expenses, electricity, water, travel expenses according to current standards and norms."

7. Amend and supplement Part B, Section III, Circular No. 63/2002/TT-BTC as follows:

"B- Collection Rate of Charges

1. The level of fee collection is predetermined by a fixed amount for each administrative work subject to fee collection, not aimed at covering the costs incurred in collecting such fees.

2. Based on the provision set forth in point 1 above, the organization authorized to collect fees shall be responsible for establishing the collection levels and submitting them along with the request for fee collection to:

a) The Ministry of Finance for the Ministry of Finance to submit to the Government for consideration and issuance (for fees within the authority of the Government to stipulate) or the Ministry of Finance will study and issue (for fees within the authority of the Ministry of Finance to stipulate).

b) The People's Committee of the province for the People's Committee of the province to submit to the Provincial People's Council for consideration and decision.

3. The level of stamp duty collection shall be implemented according to the current regulations of the Government on stamp duty and guiding documents.

8. Amend and supplement Clause 4, Part C, Section III, Circular No. 63/2002/TT-BTC as follows:

“4. The portion of fees and charges collected by the organization shall be used to cover the costs for performing the tasks, services, and collecting fees and charges, including the following items:

a) Payment to individuals directly performing the tasks, services, and collecting fees and charges: salaries, wages, allowances, contributions as prescribed based on salary (health insurance, social insurance, and trade union fees), excluding salary expenses for officials and civil servants who already receive salaries from the state budget according to the prescribed system;

b) Direct expenses serving the performance of tasks, services, and collecting fees and charges, such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental fees, lodging costs) according to current standards and norms;

c) Regular maintenance and major repair costs for assets, machinery, and equipment directly serving the performance of tasks, services, and collecting fees. In cases where fixed assets are used for both state management activities or other production and business activities outside of fee collection activities, these costs may be allocated according to the ratio between the time of using fixed assets for each type of activity and the total usage time of fixed assets, or allocated according to the ratio between revenue from fee collection activities and total revenue from fee collection and other production and business activities. The rate of depreciation of fixed assets shall be carried out according to Decision No. 206/2003/QĐ-BTC dated December 12, 2003 of the Minister of Finance on issuing the Management, Usage, and Depreciation System for Fixed Assets;

d) Costs for purchasing materials, raw materials, and other expenses directly related to the performance of tasks, services, and collecting fees and charges;

đ) Rewards and welfare expenses for staff directly performing tasks, services, and collecting fees and charges within the unit, according to the principle of an average of up to three months' actual salary for each person if this year's income is higher than last year, and up to two months' actual salary if this year's income is lower or equal to last year, after ensuring the expenses specified in points a, b, c, and d of this item;

Each year, organizations collecting fees and charges must prepare a budget for collection and send it to the superior administrative agency, financial agency, tax agency at the same level (for organizations collecting fees that are People's Committees at various levels, they must send to the superior financial agency and tax agency), State Treasury where the organization collecting fees opens an account to temporarily hold fees and charges for control according to current regulations and guidance in this Circular; annual settlement of income and expenditure must be conducted according to actual figures. After proper settlement, any unspent fees and charges in the year may be carried over to the next year for continued spending according to the prescribed system.

9. Amend and supplement Clause 5, Part C, Circular No. 63/2002/TT-BTC as follows:

“5. To improve the quality and efficiency of fee and charge collection work, increase income for workers, for units collecting fees and charges that are state agencies implementing the self-management and self-responsibility system for staffing and administrative management expenses, and units collecting fees and charges that are public service units implementing the delegated autonomy and self-responsibility system for task execution, organizational structure, staffing, and finance, they may use the retained portion of fees and charges according to the prescribed system for each fee and charge to align with their own financial mechanism (such as: supplementary income for labor, rewards and welfare, establishment of a reserve fund for stabilizing labor income in the unit), after ensuring coverage of costs for performing tasks, services, and collecting fees and charges as stipulated in point a, b, c, and d, Clause 4, Part C, Section III, this Circular.

10. Amend and supplement Part D, Section III, Circular No. 63/2002/TT-BTC as follows:

“D - Exemption and Reduction of Fees and Charges

The exemption and reduction of fees and charges in certain special cases as stipulated in Clause 6, Article 1 of Decree No. 24/2006/NĐ-CP and Clause 3, Clause 4, Article 14 of Decree No. 57/2002/NĐ-CP. Specifically as follows:

1. The exemption and reduction of stamp duty, court fees, tuition fees, medical fees, water conservancy fees, employment registration fees, enforcement fees, in certain specific cases shall be implemented according to the specific provisions in the Government's documents on each fee and charge and guiding documents;

2. Exempting registration fees for marriage, adoption registration for people belonging to ethnic groups in remote areas. Exempting birth registration fees for children of poor households. Exempting business registration certificate issuance fees for shareholding companies when transitioning from state-owned enterprises to joint-stock companies. Exempting import permit fees for certain drugs without registration numbers used for disease prevention, natural disasters, catastrophes; donated drugs; drugs for national health programs; imported drugs for hospital treatment needs in special cases; clinical trial drugs; drugs for display at exhibitions and fairs; raw materials imported for drug production. Exempting export permit fees for drugs.

3. Free use of bridges and roads for two-wheeled motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, three-wheeled motorized vehicles when passing through toll stations for the use of bridges and national highways shall be granted, regardless of whether the roads are funded by state budget, financed by state borrowing and toll revenue, joint venture capital, or built for business purposes, or toll stations that have been transferred the right to collect road usage fees for a limited period. For other cases of exemption or reduction in bridge, road, ferry, and pontoon usage fees, they shall be implemented according to separate guidance documents issued by the Ministry of Finance on such fees.

4. In certain genuinely necessary cases where exemptions or reductions in fees and charges are required due to economic and social development needs and the specific conditions of each period, organizations and individuals must submit written requests to the Ministry of Finance for consolidation and submission to the Prime Minister for consideration and decision.

5. The cases of exemptions and reductions in fees and charges stipulated herein must be publicly disclosed and posted at the places where such fees and charges are collected.

11. This Circular takes effect fifteen days from the date of publication in the Official Gazette. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for timely resolution./.