Circular No. 49/2013/TT-BTC guiding the collection, payment, management, and use of fees for the exploitation and use of surveying and mapping materials.

CIRCULAR

Guidelines on the collection, payment, management, and use of fees for the exploitation and utilization of surveying and mapping materials

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

Pursuant to Decree No. 102/2008/NĐ-CP dated September 15, 2008 of the Government on the collection, management, exploitation, and use of data on natural resources and the environment;

Pursuant to Decree No. 12/2002/NĐ-CP dated January 22, 2002 of the Government on surveying and mapping activities;

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the 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 hereby issues this Circular guiding the regime of collection, payment, management, and use of fees for the exploitation and utilization of surveying and mapping materials as follows:

Article 1. Scope and Applicability

1. This Circular applies to the collection, payment, management, and use of fees for the exploitation and utilization of surveying and mapping materials managed by the State at the Surveying and Mapping Information Data Center under the Vietnam National Surveying and Mapping Department, Ministry of Natural Resources and Environment; units with functions to receive, store, manage, and provide information and surveying and mapping materials under the Provincial Departments of Natural Resources and Environment directly under the Central Government.

2. The fee payers are organizations and individuals exploiting and utilizing surveying and mapping materials at the Surveying and Mapping Information Data Center under the Vietnam National Surveying and Mapping Department, Ministry of Natural Resources and Environment; units with functions to receive, store, manage, and provide information and surveying and mapping materials under the Provincial Departments of Natural Resources and Environment directly under the Central Government.

Article 2. Level of Collection

1. The level of fees for the exploitation and utilization of surveying and mapping materials is specified in detail in the Table of Fee Levels for the Exploitation and Utilization of Surveying and Mapping Materials attached to this Circular.

2. Fees for the exploitation and utilization of surveying and mapping materials shall be collected in Vietnamese Dong (VND).

Article 3. Organization of Collection, Payment and Management of Use

1. Fees for the exploitation and utilization of surveying and mapping materials are revenue items belonging to the state budget.

2. Units collecting fees for the exploitation and utilization of surveying and mapping materials have the responsibility to:

a) Open a "temporary holding account for fees" at the State Treasury where the collecting agency is located to monitor and manage the fees collected. They must deposit the collected fees into the temporary holding account on a weekly or monthly basis and must organize separate accounting for this revenue according to the accounting regulations for administrative and public service units;

b) Implement the provisions regarding fee collection vouchers, currency of fee collection, registration, declaration, collection, payment, settlement, accounting, and publicizing the fee collection regime as stipulated in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government detailing the implementation of certain provisions of the Law on Tax Administration; Circular No. 153/2012/TT-BTC dated September 17, 2012 issued by the Ministry of Finance guiding the issuance and use of fee and charge vouchers belonging to the state budget.

3. The fees collected for the exploitation and utilization of surveying and mapping materials shall be managed and used as follows:

a) Units collecting fees for the exploitation and utilization of surveying and mapping materials may retain 60% of the total amount of fees collected before remitting it to the state budget. The remaining 40% shall be remitted to the state budget according to the current budget classification.

b) Units collecting fees for the exploitation and utilization of surveying and mapping materials may use the retained fees as specified in point a of this clause for the following purposes:

- Paying salaries, wages, and other allowances with the nature of salaries and wages according to current regulations; contributions required by law for employees such as social insurance, health insurance, trade union fees;

- Direct expenses for fee collection activities such as office supplies, office materials, telephone, electricity, water, travel expenses, official duties expenses; printing (buying) declaration forms, permits, and other stamps according to current standards and norms;

- Expenses for purchasing raw materials, fuels, and supplies for the preservation and utilization of materials (preservation equipment, materials, chemicals, etc.); direct expenses for receiving, collecting, and organizing the use of materials for fee collection activities;

- Expenses for purchasing, repairing, and major repairs of assets, machinery, and equipment directly serving fee collection activities;

- Other direct expenses serving fee collection activities for the exploitation and utilization of surveying and mapping materials.

4. Units collecting fees for the exploitation and utilization of surveying and mapping materials must manage and use the retained funds for their intended purpose, with legal vouchers in accordance with the regulations.

5. Annually, units collecting fees for the exploitation and utilization of surveying and mapping materials must prepare a budget for the retained fees to be submitted to the higher-level management agencies, financial agencies, tax agencies, and State Treasuries where the temporary holding accounts are opened. At the same time, they must settle the actual income and expenditure, and if not fully spent in the year, the remaining amount can be carried forward to the next year for continued use according to the prescribed regulations.

6. The settlement of fees for the exploitation and utilization of surveying and mapping materials shall be conducted concurrently with the settlement of the state budget. The financial agency will settle the expenditures from the retained fees for the units according to Clause 3, Article 3 of this Circular.

Article 4. Organization of Implementation

1. This Circular takes effect from July 1, 2013. It replaces Circular No. 110/2008/TT-BTC dated November 21, 2008 and Circular No. 92/2012/TT-BTC dated June 4, 2012 of the Ministry of Finance guiding the regime of collection, payment, management, and use of fees for the exploitation and utilization of surveying and mapping materials.

2. Organizations and individuals subject to fee payment and related agencies are responsible for implementing this Circular. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and guidance.