Circular No. 55/2018/TT-BTC Amending and Supplementing Certain Articles of Seven Circulars of the Minister of Finance on Fee Collection in the Field of Natural Resources and Environment

CIRCULAR

Amending and supplementing certain articles of seven Circulars of the Minister of Finance on fee collection in the field of natural resources and environment

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Pursuant to the Law on Legislative Documents dated June 22, 2015;

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Decree No. 87/2017/NĐ-CP dated 2016 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

According to the proposal of the Director of the Policy Department organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Hue,

The Minister of Finance issues this Circular to amend and supplement certain articles of seven Circulars on fee collection in the field of natural resources and environment.

Article 1. Amending and supplementing certain articles of Circular No. 185/2016/TT-BTC dated November 8, 2016, of the Minister of Finance on the level of fee collection, the system of fee collection, payment, management, and use for environmental monitoring service qualification review fees as follows:

1. Amend and supplement Clause 2 of Article 2 as follows:

“2. The organization collecting the fees is the Environment General Department under the Ministry of Natural Resources and Environment.”

4. Supplementing Clause 6 after Clause 5 of Article 4 as follows:

“3. The organization collecting the fees shall declare and pay the collected fees monthly, settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Minister 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; remit the collected fees into the State budget according to the ratio specified in Article 5 of this Circular, following the chapters, sections, and sub-sections of the State Budget Classification.”

3. Amend and supplement Article 5 as follows:

“Article 5. Management and use of fees

1. The organization collecting the fees must remit 100% of the collected fees into the State budget. The costs for the activities of reviewing qualifications and collecting fees shall be covered by the State budget allocated in the organization's budget according to the State budget expenditure regulations stipulated by law.

2. In cases where the organization collecting the fees is entitled to have its operational costs reimbursed from the collected fees according to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it may retain 90% of the total actual collected review fees for operational expenses related to reviewing qualifications and collecting fees, and remit 10% into the State budget. The retained fees shall be managed and used according to Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including other expenses related to performing tasks, services, and collecting fees, such as: Costs for inspection, evaluation, and organizing meetings of the Expert Group; the Review Board (including costs for comments and review reports) for conditions of operation of environmental monitoring services; the level of expenditure as prescribed in Circular No. 02/2017/TT-BTC dated January 6, 2017, of the Minister of Finance guiding the management of funds for environmental protection programs and any subsequent amendments, supplements, or replacements thereof.”

"2. The organization collecting the fees is the Environment General Department under the Ministry of Natural Resources and Environment."

"Article 2. Fee Collecting Organizations and Fee Payers
1. Organizations and individuals proposing to exploit and utilize geological and mineral materials from the Information, Archive, and Geological Journal Center under the Vietnam General Directorate of Geology and Minerals, Ministry of Natural Resources and Environment, must pay the fees as prescribed in this Circular.

2. The Information, Archive, and Geological Journal Center under the Vietnam General Directorate of Geology and Minerals, Ministry of Natural Resources and Environment, shall collect fees according to the provisions of this Circular.”

1. Amending and supplementing Clause 1 of Article 1 as follows:

"1. This Circular stipulates the level of fees, collection regime, payment, management, and use of fees for exploitation and utilization of information data from surveying and mapping managed by the State at: The Surveying and Mapping Information Data Center and the Southern Surveying, Mapping, and Geographical Information Division under the Vietnam Surveying, Mapping, and Geographical Information Department, Ministry of Natural Resources and Environment; units with functions to receive, store, manage, and provide surveying and mapping information data under the Provincial Departments of Natural Resources and Environment directly under the Central Government."

Article 3. Information Technology System

"1. Organizations collecting fees include: The Surveying and Mapping Information Data Center, the Southern Surveying, Mapping, and Geographical Information Division under the Vietnam Surveying, Mapping, and Geographical Information Department, Ministry of Natural Resources and Environment; units with functions to receive, store, manage, and provide surveying and mapping information data under the Provincial Departments of Natural Resources and Environment."

Article 5. Amend and supplement Article 2 of Circular No. 197/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, on the level of fees, collection regime, payment, management, and use of fees for exploitation and utilization of meteorological and hydrological information and data as follows:

"Article 2. Fee Collecting Organizations and Fee Payers

1. Organizations, individuals when requesting the Meteorological and Hydrological Observation Center, the Meteorological and Hydrological Information and Data Center, the Meteorological and Hydrological Survey Federation, and regional meteorological and hydrological stations under the Vietnam Meteorological and Hydrological Administration, Ministry of Natural Resources and Environment to provide meteorological and hydrological information and data must pay fees, except in cases provided for in Clause 2 of Article 1 of this Circular.

2. Organizations collecting fees include: The Meteorological and Hydrological Observation Center, the Meteorological and Hydrological Information and Data Center, the Meteorological and Hydrological Survey Federation, and regional meteorological and hydrological stations under the Vietnam Meteorological and Hydrological Administration, Ministry of Natural Resources and Environment."

Article 6. Amend and supplement Clause 2 of Article 2 of Circular No. 294/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance, on the level of fees, collection regime, payment, exemption, management, and use of fees for exploitation and utilization of marine and island resources and environmental data as follows:

"2. The National Marine and Island Information and Data Center under the Vietnam Marine and Island Administration, Ministry of Natural Resources and Environment shall collect fees in accordance with the provisions of this Circular."

Article 7. Amend Clause 2 of Article 2 of Circular No. 62/2017/TT-BTC dated June 19, 2017, issued by the Minister of Finance, on the level of fees, collection regime, payment, management, and use of fees for confirming compliance with environmental protection conditions in importing waste materials for production as follows:

"2. The General Department of Environment under the Ministry of Natural Resources and Environment and the Provincial Departments of Natural Resources and Environment directly under the Central Government shall collect fees in accordance with the provisions of this Circular."

Article 8. Effective Date

1. This Circular takes effect from August 10, 2018.

During implementation, if any difficulties arise, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for study and supplementary guidance./.