Circular No. 52/2014/TT-BTC on the level of collection, collection regime, payment, management, and use of fees for environmental monitoring service activity certification and registration fees.

CIRCULAR

Specifies the level of collection, the system of collection, submission, management, and utilization of fees for examination and issuance charges for the Certificate of Registration for Multi-Level Marketing Activities.

fees for issuing certificates of qualification for environmental monitoring services

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

Pursuant to Decree No. 27/2013/NĐ-CP dated March 29, 2013 of the Government stipulating conditions for operating environmental monitoring services;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular prescribing the rates of collection, collection procedures, management, and use of fees for examination and charges for issuing certificates of qualification for environmental monitoring services as follows:

Article 1. Subjects paying fees and charges and collecting agencies

1. Organizations when submitting applications for certification of qualification for environmental monitoring services must pay examination fees. When obtaining certificates of qualification for environmental monitoring services, they must pay charges according to the provisions of this Circular. Organizations shall pay fees and charges in cash or by bank transfer into the account of the fee collection agency opened at the state treasury.

2. The Environmental Monitoring Center under the General Department of Environment, Ministry of Natural Resources and Environment is responsible for organizing the collection, submission, management, and use of examination fees and charges for issuing certificates of qualification for environmental monitoring services in accordance with the provisions of this Circular.

Article 2. Level of Collection of Fees and Taxes

1. Examination Fee Rates

a) For new issuance, extension, modification of contents, reissuance of certificates (in cases where the organization's capacity dossier is no longer valid), the examination fee rate is determined according to the following formula:

Where:

- Examination cost: VND 42,000,000 (the minimum cost required to evaluate the dossier, inspect the organization in person, and convene the Qualification Certification Review Board for one application).

- K: Geographic location coefficient based on the region of the organization applying for certification, detailed in the Appendix attached to this Circular.

- M: Adjustment coefficient based on the number of environmental parameters proposed for certification.

The specific level of the assessment fee is as follows:

Unit of measurement: 1,000 VND

b) For reissuance of certificates in cases where the organization's capacity dossier remains valid, the specific examination fee is as follows:

2. The charge for issuing certificates of qualification for environmental monitoring services is VND 200,000 per certificate per issuance.

Article 3. Management and Use of Collected Fees and Charges

Examination fees and charges for issuing certificates of qualification for environmental monitoring services are revenue items belonging to the state budget, managed and used as follows:

1. The fee collection agency retains 90% (ninety percent) of the total amount of collected examination fees before submitting them to the state budget for the following purposes:

a) Payment to individuals directly involved in collecting fees: salaries, wages, allowances, contributions as prescribed; excluding salary costs for officials and civil servants already receiving salaries from the state budget according to prescribed regulations;

b) Direct expenses for implementing fee collection such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental costs, lodging costs); expenses for transferring environmental monitoring service qualification condition review files to relevant individuals and organizations;

c) Regular maintenance and major repair costs for assets, machinery, equipment, rental costs for means and equipment serving the review work;

d) Purchase costs for materials, raw materials, chemicals for review purposes;

đ) Costs for inspection, evaluation, and organizing assessment teams; convening review boards (including costs for comments and reporting on review results) of environmental monitoring service operation conditions; the expenditure level is regulated in Joint Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental public expenditure, Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology guiding the construction and allocation standards for public expenditure budgets for scientific and technological projects funded by the state budget and other replacement documents.

e) Other direct expenses related to the implementation of review work and fee collection.

g) Rewards and welfare expenses for staff directly involved in review work and fee collection, according to the principle of an average maximum of three months' actual salary if the current year's income exceeds the previous year, and two months' actual salary if the current year's income is lower or equal to the previous year, after ensuring the expenses specified in points a, b, c, d, đ, and e of this Clause. Any unused funds may be carried forward to the next year for continued use in accordance with current regulations.

2. The remaining examination fee (10%) and the entire (100%) amount of charges collected for issuing certificates, the fee collection agency must submit to the state budget according to the current State Budget Classification.

Article 4. Organization of Implementation

1. This Circular takes effect from June 10, 2014.

2. Other matters related to the collection, submission, management, use, and public disclosure of examination fee and charge collection procedures for certificates of qualification for environmental monitoring services not covered in this Circular shall be implemented in accordance with 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 No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any subsequent amendments and supplements (if any).

3. During the implementation process, if there are any difficulties, it is recommended that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for study and guidance.