Circular No. 54/1999/TT-BTC guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget.

 CIRCULAR

Guidelines for Implementing Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on Fees and Charges Belonging to the State Budget

Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on Fees and Charges Belonging to the State Budget (hereinafter referred to as the Decree on Fees and Charges), the Ministry of Finance provides guidelines for implementation as follows:

I- GENERAL PROVISIONS:

1. The subjects to which Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on Fees and Charges and the detailed guidance provided herein apply are fees and charges belonging to the state budget, collected by agencies and organizations using capital, materials, assets, resources, or sovereignty over airspace, territory, territorial waters (referred to collectively as assets) of the state during the course of serving public service activities, public activities, public interests, or administrative management tasks of the state that are not commercial (not accounting for business operations and bearing responsibility for business results according to the provisions of the law), including:

a) Fees stipulated in Section I, Table "List of Fees and Charges to be Applied" issued together with Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government and detailed guidance provided in Appendix Table No. 1 issued together with this Circular.

b) Charges stipulated in Section II, Table "List of Fees and Charges to be Applied" issued together with Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government and detailed guidance provided in Appendix Table No. 2 issued together with this Circular.

2. In this Circular, fees and charges belonging to the state budget shall be understood as follows:

a) Fees are revenues of the state budget, set by the state to offset part of the costs of the state budget invested to serve the activities of organizations and individuals in public services, public activities, or public interests that are not commercial.

b) Charges are revenues of the state budget, set by the state to collect from organizations and individuals served by the state in administrative management tasks according to requirements or as prescribed by law.

This Circular does not apply to the following revenues:

a) Social welfare fees and charges, such as social insurance, health insurance, labor insurance, and other types of insurance directly serving the social welfare needs of contributors and the community, managed according to the provisions of other legal documents.

b) Monthly or annual membership fees collected according to the regulations of political organizations, political-social organizations, social organizations, and occupational associations, such as:

- Party fees of the Communist Party of Vietnam; trade union fees collected by the Vietnam General Confederation of Labor; youth league fees collected by the Ho Chi Minh Communist Youth Union.

- Membership fees contributed voluntarily by individuals and organizations joining associations and unions according to the operational regulations of each organization, consistent with the Constitution of the Socialist Republic of Vietnam.

c) Service charges for goods and services provided by organizations and individuals engaged in production, construction, transportation, trade, catering, services, and other business activities (including sales prices of goods and services and additional charges included in the sales price of goods and services) managed according to the pricing policy prescribed by the state, including:

- Goods and services produced and traded by organizations and individuals under their own investment capital according to the provisions of the law.

- Goods and services operated by organizations and individuals receiving state capital in the form of money, assets, or other forms to engage in business, accounting for business results and fulfilling tax and other revenue obligations (including capital usage fees) to the state budget according to the law.

d) Collections from organizations and individuals contributing for the purpose of building infrastructure, public works, and other public utilities as prescribed by law, such as collections from the people for building roads, cultural houses, hospitals, schools, etc., at the local level for public purposes as prescribed by the Government.

đ) Voluntary contributions for charitable purposes or to sponsor cultural, sports, and mass recreational activities that are non-commercial, such as voluntary contributions from organizations and individuals establishing funds for building benevolent houses, supporting homeless children, poor children overcoming difficulties, rewarding football players, athletes, etc.

In cases where organizations and individuals (including production, business, and service units) collect fees and charges belonging to the state budget, they must manage them according to the provisions of Decree No. 04/1999/NĐ-CP of the Government on Fees and Charges and the guidance provided in this Circular; Illegal fundraising will also be handled according to the provisions of Decree No. 04/1999/NĐ-CP and the guidance provided in this Circular.

4. Subjects paying fees and charges:

Organizations and individuals served by state agencies and organizations in public service activities, public activities, public interests, or administrative management tasks of the state, as prescribed by law, must pay fees and charges to the fee collection agency.

Where international treaties to which Vietnam is a party provide different provisions on fees and charges and the collection, payment, and use of each type of fee and charge compared to Decree No. 04/1999/NĐ-CP, such provisions shall be applied according to the treaty.

The specific provisions on subjects paying and exempted from paying fees and charges according to Decree No. 04/1999/NĐ-CP or international practice shall be determined by the competent authority issuing the collection, payment system for fees and charges.

5. Agencies and organizations collecting fees and charges:

According to Article 5 of Decree No. 04/1999/NĐ-CP of the Government on Fees and Charges, only agencies and organizations assigned by law to collect fees and charges may collect fees and charges belonging to the state budget, including:

a) State Tax Agency.

b) Agencies and organizations using state capital, assets directly serving public service activities, public activities, public interests, or administrative management tasks of the state, as prescribed by law to collect fees and charges belonging to the state budget.

II- STATE MANAGEMENT OF FEES AND CHARGES:

1. Contents of state management of fees and charges include:

a) Issuing legal documents on fees and charges.

b) Organize and guide the implementation of laws on fees and charges.

c) Inspect and audit the implementation of laws on fees and charges.

d) Examine and resolve violations of laws, complaints, and accusations regarding fees and charges;

đ) Repeal, suspend the implementation of fees and charges that are no longer appropriate or issued contrary to the law.

2.分级管理国家关于费用和收费的管理:

a) The Government uniformly manages state administration over fees and charges.

b) The Ministry of Finance implements state administration over fees and charges within the authority delegated by the Government as stipulated in Article 6 of Decree No. 04/1999/ND-CP on fees and charges identified at Point 1, this Section.

c) Provincial People's Committees implement state administration over fees and charges within their respective localities, with the responsibility to advise the Provincial People's Councils to issue resolutions on the policy of collecting fees and charges locally and to carry out state management tasks over fees and charges within the authority to issue regulations at the local level.

d) Ministries, agencies equivalent to ministries, government agencies, and people's committees at all levels shall be responsible for coordinating with the Ministry of Finance and provincial people's committees to perform state management functions over fees and charges within their respective duties and powers.

3. Authority to issue regulatory legal documents on fees and charges:

a) The list of fees and charges implemented uniformly nationwide shall be issued by the Government (excluding those types of fees and charges already regulated by the National Assembly, the Standing Committee of the National Assembly in relevant Laws and Ordinances). During the implementation process, if necessary amendments or supplements are required, relevant ministries, agencies equivalent to ministries, government agencies (hereinafter referred to collectively as "Ministry"), and provincial people's committees (hereinafter referred to collectively as "province") shall propose to the Ministry of Finance for it to consolidate and submit to the Government for consideration and decision.

Based on the list of fees and charges issued by the competent authority mentioned above, the Ministry of Finance will provide detailed guidance on the types of fees and charges applicable in each category (such as Appendix 1 and Appendix 2 attached to this Circular). In cases where the detailed list provided by the Ministry of Finance is incomplete, inaccurate, or inappropriate, relevant ministries, provincial people's committees, and organizations shall promptly reflect this to the Ministry of Finance for timely research and adjustment; If not reflected or reflected but the Ministry of Finance issues a document refusing acceptance and still proceeds with collecting fees and charges, they will be subject to handling for violation of the law on fees and charges.

b) The authority to issue systems for the collection, payment, and use of fees and charges shall be carried out according to the provisions of Clause 2, Article 8 of Decree No. 04/1999/ND-CP dated January 30, 1999 of the Government, specifically as follows:

- The Government shall issue systems for the collection, payment, and use for certain types of fees and charges with significant revenue, centralized, and implemented nationwide, such as traffic fees, stamp duty, court fees, etc.

- The Ministry of Finance shall issue systems for the collection, payment, and use for the following types of fees and charges:

+ Types of fees and charges uniformly applied nationwide that have not been issued by the Government, regardless of whether the collecting agency is under central or local management.

+ Types of fees and charges collected by two or more centrally-administered provinces or municipalities.

+ Types of fees and charges collected by central-level agencies, regardless of whether these fees and charges apply only in one locality or multiple different localities.

- After issuing a resolution on the policy of collecting fees and charges by the Provincial People's Council, the Provincial People's Committee shall issue guidelines for the system of collection, payment, and use for types of fees and charges within the scope of the locality and collected by agencies under provincial jurisdiction (including counties and communes) according to specific decentralization regulations stipulated in Appendix 1 and Appendix 2 attached to this Circular (excluding types of fees and charges issued by the Government and the Ministry of Finance).

c) The issuance of systems for the collection, payment, and use of fees and charges according to the authority of the Ministry of Finance and Provincial People's Committees shall be carried out according to the principle:

- Only issue systems for the collection, payment, and use for types of fees and charges listed in the fee and charge list issued by the competent authority mentioned in Point 3a of this Section and specify the details of the types of fees and charges applicable; If regulations are made or collection is organized for types of fees and charges not issued by the aforementioned authorities, they will be handled for violation of the law on fees and charges.

- After issuing documents regulating the system of collection, payment, and use of fees and charges, the issuing agency must report the issued document to the Government; For documents issued by Provincial People's Committees, they must also send them to the Ministry of Finance (General Department of Taxation) simultaneously.

- Do not delegate other agencies or subordinate levels to issue systems for the collection, payment, and use of fees and charges.

III- SYSTEM OF COLLECTION AND PAYMENT OF FEES AND CHARGES:

1. Collection rates for fees and charges:

a) Collection rates for fees and charges are specified as a fixed amount of money (Vietnamese dong or foreign currency) or as a percentage (%) of the value of capital, assets, goods of each type of public service activity, public activity, administrative management work of the state subject to fees and charges as prescribed by law.

b) Basis for determining collection rates for fees and charges:

The basis for determining collection rates for fees and charges includes necessary costs, the nature, characteristics of each type of public service activity, public activity, administrative management work of the state, economic and social conditions during each period, taking into account regional features and international practices, including:

- Costs for construction, purchase, maintenance, repair, and regular and periodic maintenance of machinery, equipment, working tools, etc., or leasing assets directly serving the work for which fees and charges are collected. These costs are allocated based on the degree of wear and tear of assets that have directly served the work for which fees and charges are collected.

- Material costs, raw materials, and fuel used in the process of implementing the work for which fees and charges are collected.

- Labor costs, wages, and related allowances according to the prescribed system (including payments for hiring experts and consultants, if any).

- Social insurance costs, health insurance costs, and other insurance expenses related to employees performing work for which fees and charges are collected shall be charged according to the prescribed regulations.

- Other direct costs serving the work for which fees and charges are collected.

Based on state policy, the national economic-political-social situation, the characteristics of each region during different periods, the nature and characteristics of each type of public service activity, administrative management activities of the state, and referring to the levels of similar fees and charges in countries in the region and worldwide (if applicable), the agency issuing the collection, payment, and utilization regulations for fees and charges may stipulate that only sufficient necessary costs for performing the work subject to fees and charges are collected, or only a portion thereof is collected.

2. Organizations and individuals paying fees and charges to the fee and charge collection agencies in Vietnam must pay in Vietnamese dong. In cases where laws prescribe the level of fees and charges in foreign currency, they can be paid in foreign currency or converted into Vietnamese dong based on the inter-bank foreign exchange rate published by the State Bank of Vietnam at the time of payment; organizations and individuals paying fees and charges to the fee and charge collection agencies located abroad must pay in the local currency or US dollars according to the prescribed levels of fees and charges issued by the competent authority.

3. Fee and charge receipts:

a) All agencies, organizations, and individuals (including production, business, and service units) collecting fees and charges must issue fee and charge receipts to the fee and charge payers in accordance with the regulations of the Ministry of Finance.

Organizations and individuals paying fees and charges must request the fee and charge collectors to provide them with fee and charge receipts in accordance with the regulations of the Ministry of Finance.

It is strictly prohibited for any organization or individual collecting or paying fees and charges not to use receipts or to use receipts that do not comply with the regulations of the Ministry of Finance.

b) The Ministry of Finance authorizes the Directors of the Tax Departments of provinces and centrally-administered cities to organize the printing and uniform issuance of various types of fee and charge receipts generated locally (excluding stamp duty and some types uniformly issued by the Ministry of Finance - General Department of Taxation) and to be responsible for managing and guiding their use in accordance with the Ministry of Finance's regulations on the management and distribution of tax invoices and stamps.

c) Fee and charge receipts can only be issued to agencies and organizations authorized to collect fees and charges under the laws on fees and charges issued by the competent authority; they must not be issued to agencies and organizations collecting fees and charges in violation of the law.

d) Agencies and organizations collecting fees and charges that need to use different types of fee and charge receipts from the standard receipt templates must submit a written request to the provincial Tax Department where the fee and charge collection occurs, along with the receipt template, for the Tax Department to print and issue, ensuring timely and full provision of fee and charge receipts in accordance with the law. If a unified receipt type is required across the entire sector, a written request must be submitted to the General Department of Taxation, accompanied by the receipt template, for the General Department of Taxation to print and issue or authorize the provincial Tax Department to print and issue according to the unified model.

4. Exemption and reduction of fees and charges:

The payer of fees and charges may be eligible for exemption or reduction of the amount payable in certain necessary cases as prescribed by law.

Depending on the nature, characteristics, and application targets of specific types of fees and charges, the agency issuing the collection, payment, and utilization regulations for fees and charges will specify the circumstances eligible for exemption or reduction of fees and charges, as well as the procedures and authorities for reviewing such exemptions or reductions.

5. Management and use of revenue from fees and charges:

a) Revenue from fees and charges must be managed through the state treasury in accordance with the following provisions:

- For fees and charges directly collected by the Tax Authority, the payer must directly deposit the money into the state budget at the state treasury in the locality where the collection takes place, following the guidance of the Tax Authority. If the state treasury has not yet organized direct collection of fees and charges from payers, the Tax Authority may collect the fees and charges on behalf of the payers and must complete the procedure to deposit all collected fees and charges into the state budget at the end of the day.

- For fees and charges collected by other agencies and organizations (outside the Tax Authority), the collecting agency or organization must open a "temporary holding account for fees and charges" at the state treasury in the locality where the collection takes place (except for some special cases specified otherwise) to monitor and manage the fees and charges. Based on the amount of fees and charges collected, the collecting agencies and organizations must transfer the collected fees and charges to the temporary holding account periodically daily, every five days, or at most once every ten days, and must record this income separately according to the accounting system for administrative and public institutions (for public institutions collecting fees and charges) or the accounting system for state-owned enterprises operating public services (for state-owned enterprises operating public services collecting fees and charges).

b) According to Clause 2, Article 12 of Decree No. 04/1999/ND-CP, revenue from fees and charges belonging to the state budget must be fully reflected in the state budget. However, to align with current financial management systems and facilitate the active implementation of state tasks by fee and charge collecting agencies and organizations, the agency issuing the collection, payment, and utilization regulations for fees and charges implements the management and use of the revenue from fees and charges (excluding fees and charges collected by the Tax Authority and deposited into the budget as stipulated in Point 5a above) according to the following principles:

The amount of fees and charges collected from state-owned enterprises operating public services shall be considered as revenue of the enterprise. After deducting management expenses of the enterprise, other expenses as prescribed currently, and ensuring material benefits for employees according to Decree No. 56/CP dated October 2, 1996 of the Government on state-owned enterprises operating public services and Circular No. 06TC/TCDN dated February 24, 1997 of the Ministry of Finance guiding financial management regulations for state-owned enterprises operating public services, the remaining amount must be paid into the State budget.

The competent authority issuing the financial management regime for state-owned enterprises operating public services shall stipulate the management and use of fees and charges belonging to the State budget in accordance with the characteristics of the enterprise and guide this in this Circular.

The amount of fees and charges collected from agencies and organizations that have been fully funded by the State budget for performing tasks prescribed by law to collect fees and charges must be entirely paid into the State budget.

In cases where agencies and organizations are entrusted to collect fees and charges outside their regular functions and duties, the agency or organization directly collecting fees and charges may receive a maximum remuneration of 10% (ten percent) of the actual amount of fees and charges collected before paying it into the State budget, to cover the costs of organizing the collection of fees and charges as follows:

- Wages and allowances according to wages paid to outsourced labor (including hired experts and consultants) for collecting fees and charges as prescribed (if applicable).

- Payment of remuneration to staff members undertaking additional work of collecting fees and charges outside their assigned duties (including payment for overtime work) as prescribed.

- Allocation to a reward fund for staff members who carry out the collection and submission of fees and charges. The average annual allocation to the reward fund for each person shall not exceed three months' salary.

The amount of fees and charges collected from agencies and organizations that are not regularly funded by the State budget for organizing the collection of fees and charges, after deducting the amount retained for the agency or organization directly collecting fees and charges to ensure regular expenses for organizing the collection of fees and charges as prescribed, the remainder must be paid into the State budget.

The amount of fees and charges retained for agencies and organizations directly collecting fees and charges as mentioned in this point shall be limited to a maximum of 40% (forty percent) of the actual amount of fees and charges collected and can only be used for the following regular expenses:

- Remuneration payments to the agency or organization directly collecting fees and charges outside its regular duties (if applicable).

- Expenses for purchasing and repairing equipment and means necessary for collecting fees and charges.

- Salaries, wages, and allowances of managers and direct fee collectors as prescribed.

- Costs for labor protection, social insurance contributions, health insurance contributions, and trade union dues payable by the employing agency or organization.

- Expenses for purchasing (or printing) declaration forms, files, sample forms, accounting books, and receipts for collecting fees and charges.

- Other regular expenses directly serving the collection of fees and charges as prescribed.

The amount of fees and charges collected from agencies and organizations that are not regularly funded by the State budget for the work prescribed by law to collect fees and charges and organize the collection of fees and charges, after deducting the amount retained for the agency or organization directly organizing the collection of fees and charges to ensure regular expenses for the work prescribed by law to collect fees and charges and organize the collection of fees and charges, the remainder must be paid into the State budget.

The amount of fees and charges retained for agencies and organizations directly collecting fees and charges as mentioned in this point shall be limited to a maximum of 90% (ninety percent) of the actual amount of fees and charges collected and can only be used for regular expenses to ensure the operation of the work prescribed by law to collect fees and charges and organize the collection of fees and charges as specified in the specific fee and charge collection, submission, and utilization system issued by the competent authority; In cases where it is necessary to allow the use of collected fees and charges for non-regular expenses beyond the provisions of Decree No. 04/1999/NĐ-CP, such expenses must be recorded through the State budget.

Based on the nature and characteristics of each type of fee and charge and the financial management system prescribed for each agency or organization collecting fees and charges, the agency issuing the fee and charge collection, submission, and utilization system shall specify the percentage of fees and charges retained for the agency or organization collecting fees and charges and the specific items and standards of expenditure applicable to each type of fee and charge.

The determination of the percentage to be retained before paying the collected fees and charges into the State budget as mentioned in this point is as follows:

The amount of fees and charges retained for agencies and organizations collecting fees and charges at the percentage mentioned in this point must be balanced in the annual budget estimate and used for the intended purpose with legal vouchers as prescribed by the Ministry of Finance; At the end of the year, if unused, the remaining amount must be paid into the State budget; If used for purposes not prescribed or without legal vouchers, it must be accounted for and paid into the State budget.

According to Clause 3, Article 12 of Decree No. 04/1999/NĐ-CP of the Government on fees and charges, revenue from fees and charges belonging to the State budget is exempt from tax. Agencies and organizations collecting fees and charges belonging to the State budget are not required to declare and pay taxes on fees and charges collected and submitted according to the fee and charge system.

The fees and charges under the state budget that have been submitted to the state budget shall be determined as reasonable expenses for calculating corporate income tax (for organizations and individuals engaged in business operations), included in the final settlement of expenditures of the unit (for administrative units, public service units, and other organizations), excluding the amount of stamp duty recorded as an increase in the value of fixed assets.

6. Registration, declaration, payment, and settlement of fees and charges:

a) Agencies and organizations collecting fees and charges must register the collection of fees and charges with the local Tax Authority regarding the type of fee or charge, location of collection, collection documents, and organization of collection, specifically as follows:

- Agencies and organizations collecting fees and charges that are central-level agencies, provincial-level agencies, or equivalent management agencies must register with the Provincial Tax Service.

- Agencies collecting fees and charges that are district-level, county-level, town-level, township-level, commune-level, ward-level, or equivalent management agencies must register with the District Tax Office.

The deadline for registering the collection and payment of fees and charges is no later than 10 days from the start date of the collection of fees and charges. In cases of changes, termination, or suspension of the collection of fees and charges, they must report to the Tax Authority at least 5 days before the change.

b) Agencies and organizations collecting fees and charges must declare the fees and charges monthly and submit the declaration form to the Tax Authority within the first 5 days of the following month. If there is no revenue generated from the collection of fees and charges in a month, the agency collecting fees and charges still must declare and submit the declaration form to the Tax Authority where it has registered to collect fees and charges.

Agencies and organizations collecting fees and charges must declare fully and accurately according to the prescribed declaration form in this Circular (Form No. 1) and bear responsibility for the accuracy of the declaration.

c) Agencies and organizations collecting fees and charges are responsible for paying the full amount of fees and charges and any fines (if applicable) into the state budget in accordance with the provisions of the law.

In cases where the law stipulates that agencies and organizations collecting fees and charges must pay the fees and charges into the state budget based on notifications from the Tax Authority, the procedures and formalities for paying into the state budget shall be carried out as follows:

- Upon receiving the declaration form for fees and charges sent by the collecting agency, the Tax Authority will check the declaration form and notify the agency collecting fees and charges about the amount of fees and charges to be paid, the payment deadline, and the chapter, category, clause, section, sub-section of the state budget classification.

- Based on the notification of payment of fees and charges from the Tax Authority, the agency or organization collecting fees and charges will proceed with the formalities for paying into the state budget. The deadline for paying fees and charges into the state budget for the month shall not exceed the 15th day of the following month. In cases where the deadline for paying fees and charges into the state budget has arrived but the collecting agency has not received a notification from the Tax Authority, the collecting agency will base its payment on the declared amount of fees and charges to proactively pay the fees and charges into the state budget; if the collecting agency has overpaid fees and charges in the previous period, the excess amount can be deducted from the fees and charges payable in the next period, and if the previous period's payment was insufficient, the shortfall must be made up in the next period.

- The agency or organization must deposit the collected fees and charges into the state budget in Vietnamese Dong; in cases where fees and charges are collected in foreign currency as provided by law, they must be deposited into the state budget in foreign currency. For agencies and organizations collecting fees and charges abroad, the collected fees and charges must be deposited into the state budget according to the regulations on the collection, payment, and use of such fees and charges.

d) All agencies and organizations collecting fees and charges must annually settle the collection receipts, amounts of fees and charges collected, and payments into the state budget (based on the calendar year) with the directly managing Tax Authority and submit the annual results of the collection and payment of fees and charges to the Tax Authority before the end of February of the following year, and must pay any outstanding fees and charges into the state budget within 10 days from the submission date; if there is an overpayment, it can be deducted from the fees and charges payable in the next period. Settlement of the use of the collected fees and charges must be carried out together with financial settlement with the same-level Finance Authority according to the national accounting and statistics system.

In cases where agencies and organizations collecting fees and charges terminate or suspend the collection of fees and charges, they must also settle the fees and charges according to the above regulations within 30 days from the decision to terminate or suspend the collection of fees and charges.

Agencies and organizations collecting fees and charges are responsible for the accuracy of the settlement figures for fees and charges; if fraud or evasion of fees and charges is discovered, they will be punished according to the law.

7. The state budget revenue from fees and charges under the state budget is allocated among different levels of the budget according to the current State Budget Law.

IV- TASKS, RIGHTS, AND RESPONSIBILITIES OF AGENCIES AND ORGANIZATIONS COLLECTING FEES AND CHARGES AND THE TAX AUTHORITY:

1. Agencies and organizations collecting fees and charges have the following tasks, rights, and responsibilities:

a) Organize the collection of fees and charges in accordance with the provisions of the law and publicly announce the legal provisions on fees and charges at the collection locations.

b) Guide organizations and individuals to comply with regulations on declaration, payment of fees and charges according to the collection, payment, and use system for each type of fee and charge. Notify the payers about the amount of fees and charges due and the deadline for payment as prescribed. When collecting fees and charges, issue full payment receipts and record the correct amount collected for the payer. If the payer fails to pay the fees and charges as required by law, the collecting agency has the right not to provide services or meet the corresponding benefits requested by the payer, and if the payment deadline specified in the notification has passed without payment, the collecting agency shall continue to issue notifications; if the payment deadline has passed without payment, the notification shall include both the fees and charges and late payment penalties as stipulated for each fee and charge system; if the payer still fails to pay the fees, charges, and penalties as notified, the collecting agency has the right to apply or propose that the competent authority apply administrative violation handling measures regarding fees and charges as provided in Clause 2, Article 18 of Decree No. 04/1999/NĐ-CP of the Government and specific provisions of each fee and charge collection, payment, and use system.

c) Register and declare fees and charges to the Tax Authority where the fees and charges are collected, following the guidance of the Tax Authority.

d) Pay the full amount of fees and charges and any penalties into the State budget on time, following the guidance of the Tax Authority.

đ) Strictly comply with accounting, invoices, and receipts regulations as prescribed by the Ministry of Finance; provide accounting materials, accounting books, accounting reports, invoices, and receipts related to the collection, payment, and management of fees and charges upon request of the Tax Authority and the competent authority.

2. The Tax Authority, in addition to the duties, rights, and responsibilities mentioned above (for types of fees and charges directly collected by the Tax Authority), also has the following duties, rights, and responsibilities:

a) Guide and urge fee and charge collecting agencies to comply with registration, declaration, collection, payment, bookkeeping, and receipt requirements for fees and charges as prescribed in Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges and the guidance provided in this Circular.

b) For agencies and organizations collecting fees and charges that fail to comply with regulations on registration, declaration, collection, payment, bookkeeping, and receipt requirements for fees and charges, the Tax Authority has the right to impose administrative penalties according to the regulations on administrative penalties in the tax field and the collection, payment, and use system for each type of fee and charge.

c) For types of fees and charges that the law requires the Tax Authority to notify about payment, it must notify the collecting agencies and organizations about the amount of fees and charges due, the payment location, and the payment deadline as prescribed. The notification must be sent to the collecting agencies and organizations at least three days before the payment deadline specified in the notification; if the payment deadline specified in the notification has passed without payment, the Tax Authority shall continue to issue notifications; if the payment deadline has passed without payment, the notification shall include both the fees and charges and late payment penalties as stipulated in Clause 3, Article 19 of Decree No. 04/1999/NĐ-CP of the Government. The period for calculating monthly late payment penalties for fees and charges starts from the 16th day of the following month; if the collecting agencies and organizations still fail to pay the fees, charges, and penalties as notified, the Tax Authority has the right to apply or propose that the competent authority apply administrative violation handling measures regarding fees and charges as provided in Clause 4, Article 19 of Decree No. 04/1999/NĐ-CP of the Government to ensure the full payment of fees, charges, and penalties into the State budget. If implementing administrative handling measures for fees and charges, and the collecting agencies and organizations still fail to pay the full amount of fees, charges, and penalties, the Tax Authority shall transfer the case files to competent authorities for handling according to the law.

d) Inspect and audit the declaration, collection, payment, use, and settlement of fees and charges of the collecting agencies to ensure compliance with legal regulations.

đ) Handle administrative violations concerning fees and charges and resolve complaints about fees and charges within its jurisdiction as prescribed by law. In cases where the issuance or collection of fees and charges violates legal regulations, it has the right to recommend the competent authority to suspend collection or amend them accordingly.

g) Require payers of fees and charges and collecting agencies and organizations to provide accounting books, invoices, receipts, and other relevant financial documents related to the calculation and payment of fees and charges; require financial institutions, banks, treasuries, and other relevant organizations and individuals to provide relevant documents related to the calculation and payment of fees and charges.

e) Retain and use data and documents provided by payers of fees and charges and collecting agencies and organizations or other relevant parties according to prescribed regulations.

V- RESOLUTION OF COMPLAINTS AND HANDLING OF VIOLATIONS AND REWARDS:

1. Rights and responsibilities of payers of fees and charges in filing complaints and reporting violations of laws on fees and charges:

- Organizations and individuals have the right to file complaints and report violations regarding the improper enforcement of fee and charge regulations by fee collectors and collecting agencies against themselves. Complaints must be submitted to the direct collecting agency or the decision-making body within thirty days from the date of receiving the fee and charge payment notice or the decision. While waiting for resolution, the complainant organization or individual must still pay the full amount of fees, charges, and penalties as notified on time.

If the complainant organization or individual disagrees with the complaint resolution decision of the collecting agency or organization, they have the right to appeal to the superior agency or organization that resolved the complaint; if still disagreeing, they may appeal to the agency that issued the fee and charge collection and payment system or initiate legal proceedings as prescribed by law.

- The complaint or lawsuit procedure and the examination and resolution must be carried out in accordance with the current legal regulations.

2. The responsibilities and authorities of the agencies and organizations collecting fees and charges in handling complaints shall be as follows:

a) Agencies and organizations collecting fees and charges, upon receiving a complaint about fees and charges, must examine and resolve it within fifteen days from the date of receipt of the complaint. For complex cases requiring investigation and verification that take longer time, they must notify the parties concerned but the resolution period shall not exceed thirty days from the date of receipt of the complaint; if the case does not fall within their jurisdiction, they must transfer the file or report to the competent agency for resolution and notify the parties concerned within ten days from the date of receipt of the complaint.

Agencies and organizations collecting fees and charges, upon receiving a complaint, have the right to issue a written notice requesting the complainant to provide relevant files and documents related to the complaint; if the complainant refuses to provide the files and documents or fails to provide them within the prescribed time limit stated in the notice without a valid reason, the fee and charge collection agency may notify the parties concerned of the refusal reason or the delay reason for examining and resolving the complaint within fifteen days from the date of receipt of the refusal notice to provide the files and documents or from the last day of the deadline for providing the files and documents.

Agencies and organizations collecting fees and charges, upon discovering and concluding fraudulent declarations, evasion, or errors regarding fees and charges, penalties, shall be responsible for recovering or refunding the incorrect fees, charges, and penalties within five years from the date of discovery of the fraudulent declaration, evasion, or error regarding fees and charges; the recovery or refund period for incorrect fees, charges, and penalties shall not exceed fifteen days from the date of conclusion or decision by the competent authority according to the law; in cases where agencies and organizations collecting fees and charges fail to declare and pay the collected fees and charges into the state budget as required by law, the recovery period for fees, charges, and penalties applies from the date such agencies and organizations began collecting fees and charges.

d) Fee and charge collection agencies shall be responsible for refunding incorrectly collected fees, charges, and penalties to the fee and charge payers within fifteen days from the date of receipt of the decision by the competent authority according to the law.

đ) The head of the superior agency of the fee and charge collection agencies shall be responsible for resolving complaints about fees and charges against subordinate fee and charge collection agencies. The decision of the head of the competent authority issuing the fee and charge collection system is the final decision on complaint resolution.

3. Subjects failing to comply with the fee and charge system shall be handled as follows:

a) Failure to pay or underpaying the amount of fees and charges as stipulated by law shall result in non-provision of services or benefits as prescribed by law. In cases where the law mandates compulsory declaration and payment of fees and charges (registration fees), subjects who fail to comply with the prescribed procedures for declaration and payment of fees and charges may also be subject to warnings or fines depending on the nature and severity of the violation.

b) Evasion of fees and charges (performing tasks prescribed for fee and charge collection but not paying fees and charges or evading mandatory state management tasks prescribed for fee and charge collection, etc.) shall require full payment of the prescribed fees and charges as stipulated by law, and depending on the nature and severity of the violation, may also be subject to warnings or fines ranging from one to three times the amount of the evaded fees and charges; large-scale evasion of fees and charges or repeated violations after administrative penalties for fee and charge violations, or serious violations, may result in criminal liability as prescribed by law.

The agency issuing the system for the collection, payment, and use of each type of fee and charge shall specify the penalties for each violation as provided herein.

4. Agencies and organizations collecting fees and charges failing to comply with the fee and charge system shall be handled as follows:

a) Issuing documents stipulating fee and charge collection beyond their authority or contrary to the law, or organizing the collection of fees and charges not in accordance with the provisions of the law, shall be immediately halted upon discovery; all improperly collected fees and charges must be refunded to the payers, if the payers cannot be identified (the payers did not present legitimate payment receipts), then the entire amount must be deposited into the state budget, allocated entirely to the central budget; depending on the nature and severity of the violation, administrative sanctions or criminal responsibility may also be pursued according to the law.

If the improperly collected fees and charges have already been deposited into the state budget, the finance agency at the level benefiting from the deposit shall be responsible for issuing a decision to refund the payers according to Circular No. 103/1998/TT-BTC dated July 18, 1998, issued by the Ministry of Finance.

b) Failure to comply with the prescribed procedures for registration, declaration, payment, settlement of fees and charges, accounting bookkeeping, use, and retention of documents and invoices related to the calculation, payment, and use of fees and charges as stipulated in Article 13 and Article 14 of Decree No. 04/1999/NĐ-CP and detailed guidance in this Circular shall result in warnings or fines according to the regulations on administrative penalties in the tax field depending on the nature and severity of the violation.

c) Delayed payment of collected fees and charges, penalties into the state budget compared to the date specified in the notice or penalty decision shall require full payment of the prescribed fees and charges, penalties as stipulated by law, plus a daily fine of 0.1% (one thousandth) of the delayed amount; deposits of fee and charge collection agencies at treasuries, banks, and credit institutions shall be deducted for payment of fees and charges and penalties.

Treasury, Banks, credit institutions are responsible for deducting money from the deposit accounts of fee and charge collection agencies to pay fees, charges, and fines into the state budget according to the decision of the Tax Authority or the competent authority before collecting debts.

d) Misrepresenting or evading payment of fees and charges shall, in addition to the obligation to pay the full amount of fees and charges due to the state budget as prescribed by law; be subject to a fine ranging from one to three times the amount of fraudulent fees and charges, depending on the nature and severity of the violation; if the evasion involves a large quantity of fees and charges or other serious violations, criminal responsibility may be pursued according to the provisions of the law.

5. Staff collecting fees and charges and other individuals who violate the fee and charge system shall be dealt with as follows:

a) Staff collecting fees and charges who lack a sense of responsibility or handle cases incorrectly causing damage to those paying fees and charges must compensate the victims according to the provisions of the law and, depending on the nature and severity of the violation, may also be disciplined, administratively fined, or criminally prosecuted according to the provisions of the law.

b) Staff collecting fees and charges and other individuals who abuse their positions and powers to improperly use fees, charges, or fines, or intentionally fail to process them, causing damage to the state, must fully compensate the state for all improperly used, embezzled, or damaged fees, charges, and fines according to the provisions of the law and, depending on the nature and severity of the violation, may be disciplined, administratively fined, or criminally prosecuted according to the provisions of the law.

c) Staff collecting fees and charges and other individuals who abuse their positions and powers to collude or cover up for violators of laws concerning fees and charges, or engage in other acts that violate the provisions of Decree No. 04/1999/NĐ-CP of the Government on fees and charges, shall be disciplined, administratively fined, or criminally prosecuted according to the provisions of the law, depending on the nature and severity of the violation.

6. The authority to handle violations concerning fees and charges is determined as follows:

a) The authority to handle administrative violations concerning fees and charges as stipulated in Article 18 of Decree No. 04/1999/NĐ-CP of the Government on fees and charges and detailed in point 3 of this section shall be implemented according to specific regulations on the collection, submission, and use of fees and charges issued by the competent authorities.

b) The Director of the Tax Department directly managing the agencies and organizations collecting fees and charges has the authority to handle violations by these agencies and organizations as stipulated in Article 19 of Decree No. 04/1999/NĐ-CP and detailed in point 4 of this section according to the Administrative Violation Penalty Decree in the field of tax and transfer the case files to the competent authority for handling according to the law for cases violating points 4a, 4d, and points 5b, 5c of this section.

Agencies and organizations collecting fees and charges and tax departments at all levels, upon discovering violations of laws concerning fees and charges, must investigate and determine the nature of the violation, the extent of the violation, the cause of the violation, the responsibility of organizations and individuals for the violation, and establish case files according to regulations. Based on current regulations on administrative penalties in the field of tax within the scope of authority of each agency and level, decisions on penalties shall be made or recommendations made to higher-level agencies or legal authorities for handling according to their authority.

7. Awards:

Agencies and organizations directly collecting fees and charges and individuals who have contributed to detecting violations of Decree No. 04/1999/NĐ-CP dated January 30, 1999, of the Government on fees and charges under the state budget shall be rewarded according to the legal provisions on reward systems and administrative penalty regulations in the field of tax of the Government.

VI- IMPLEMENTATION:

1. This Circular takes effect from the date when Decree No. 04/1999/NĐ-CP dated January 30, 1999, of the Government comes into force, which is February 15, 1999. All documents regulating fees and charges according to Decision No. 276/CT dated July 28, 1992, of the Chairman of the Council of Ministers (now Prime Minister), regarding the unified management of various types of fees and charges, and other regulations on fees and charges contrary to Decree No. 04/1999/NĐ-CP dated January 30, 1999, of the Government and the guidance provided in this Circular shall be abolished.

2. Ministries, ministerial-level agencies, government agencies, and People's Committees at all levels shall organize and direct subordinate agencies and units to promptly implement the following tasks:

a) Conduct a comprehensive inventory and review of all types of fees and charges currently collected in their sectors and localities according to the model specified in this Circular (model number 2) and handle them as follows:

- For types of fees and charges issued beyond the authorized jurisdiction as stipulated in Article 8 of Decree No. 04/1999/NĐ-CP of the Government, the issuing agencies and organizations must immediately issue decisions to abolish the issued documents. Agencies and organizations currently collecting such unauthorized fees and charges must immediately stop collecting them and settle the collected amounts with the directly managing Tax Authority, declare, and submit the entire amount into the state budget by June 30, 1999.

- For types of fees and charges issued in accordance with the content and authorized jurisdiction as stipulated in Article 8 of Decree No. 04/1999/NĐ-CP, they shall continue to be applied according to the provisions of the relevant documents. If modifications are needed to align with reality, the collecting agencies and organizations should request the Ministry of Finance or the Provincial People's Committee (for fees and charges within provincial jurisdiction) to study and make appropriate adjustments.

- For types of fees and charges that have been promulgated according to the authority prescribed in Article 8 of Decree No. 04/1999/NĐ-CP, but upon review of their content, they are no longer appropriate with the specific guidance provided in this Circular, the collecting agencies and organizations must submit a written request to the Ministry of Finance or the People's Committee of the province or centrally-run city to amend and supplement them appropriately, ensuring that from January 1, 2000 onwards, all types of fees and charges must be managed in accordance with the provisions of the law. To align with the state budget estimate for 1999, the agencies and organizations currently collecting these types of fees and charges may manage and use the collected funds in accordance with the provisions of the relevant documents until the end of 1999. By the end of 1999, they must settle accounts and report on the settlement of fees and charges to the Tax Authority and the financial department at the same level (the Ministry of Finance for fees and charges collected by agencies and organizations under central management; the Department of Finance and Price for fees and charges collected by agencies and organizations under local management) to fully incorporate into the settlement of the state budget for 1999 and serve as the basis for preparing the state budget estimate for 2000.

- All systems of collection, payment, and utilization of fees and charges issued after the Government promulgates Decree No. 04/1999/NĐ-CP must be implemented in accordance with the content and authority specified in the detailed guidance provided in this Circular.

b) Coordinate and propose to the Ministry of Finance and the People's Committee of the province or centrally-run city to implement research and draft systems for the collection, payment, and utilization of fees and charges within their respective sectors and localities as stipulated in the Fee and Charge Schedule attached to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government, which has been detailed by the Ministry of Finance in Annex Table 1 and Annex Table 2 attached to this Circular.

3. The Provincial or Centrally-Run City Tax Bureau shall promptly implement:

a) Submitting a directive to the People's Committee of the province or centrally-run city requiring all agencies and organizations within its jurisdiction to declare and report on the collection and payment of fees and charges before the issuance of this Circular.

b) Summarizing the situation of collection and payment of fees and charges in the locality, reporting to the People's Committee of the province or centrally-run city and the Ministry of Finance before June 30, 1999. The report should classify the information and propose measures for handling in accordance with the guidance provided in Point 2 of this Section.

c) Auditing and settling accounts for each unit's collected, paid, and utilized fees and charges from 1998 and earlier, and urging units to pay any amounts due to the state budget before June 30, 1999.

d) Cooperating with related agencies at the local level to implement research and drafting of systems for the collection, payment, and utilization of fees and charges to be submitted to the People's Committee of the province for issuance within its authority, in compliance with the provisions of Decree No. 04/1999/NĐ-CP on fees and charges and the guidance provided in this Circular; Reporting and proposing to the Ministry of Finance management plans for fees and charges not within the issuing authority of the People's Committee of the province.

During implementation, if there are difficulties or obstacles, agencies and units are requested to promptly reflect them to the Ministry of Finance for further study and supplementary guidance.