Decree No. 57/2002/ND-CP details fees and charges under the Ordinance on Fees and Charges, including the authority to stipulate, principles for determining collection levels, management and use of fee and charge revenues, as well as exemptions and reductions. This Decree takes effect from January 1, 2002 and abolishes some previous decrees.
适用范围
State agencies, economic organizations, public service units, people's armed forces units, other organizations, and individuals providing services or performing tasks that are legally entitled to collect fees and charges. The Ministry of Finance and competent authorities.
要点
- State tax agencies; customs agencies; economic organizations, public service units, people's armed forces units, other organizations, and individuals providing services or performing tasks that are legally entitled to collect fees and charges.
- The Government, the Ministry of Finance, and the People's Councils of provinces have the authority to stipulate collection levels, collection, payment, management, and use of fees and charges.
- Fees collected from services not invested in by the State or from services invested in by the State but transferred to organizations or individuals for independent financial accounting are non-budgetary revenues. Fees collected from services invested in by the State or from State privileges are budgetary revenues.
- Fees and charges belonging to the State budget are exempt from taxation; fees not belonging to the State budget must be subject to taxation according to current State regulations.
- The Government has the authority to grant exemptions and reductions for fees and charges in certain special cases.
🌐 本文件的社会影响
- Positive impact: Establishing a clear legal basis for collecting fees and charges, avoiding improper collection practices.
- Negative impact: May impose a financial burden on citizens and businesses if the fee levels exceed their contribution capacity.
- Positive impact: Helping to increase revenue for the State budget, supporting public welfare activities.
- Negative impact: May cause difficulties in financial management for businesses and organizations if they do not comply with regulations.
❓ 常见问题
To which types of fees and charges does this Decree apply?
This Decree applies to the types of fees and charges detailed in the Detailed List of Fees and Charges issued together with this Decree.
Which agency has the authority to stipulate the collection levels of fees and charges?
The Government, the Ministry of Finance, and the People's Councils of provinces have the authority to stipulate the collection levels of fees and charges.
How are fees collected from services invested in by the State classified within the State budget?
Fees collected from services invested in by the State or from State privileges are budgetary revenues and must be paid into the State budget.
Are there any exemptions or reductions for fees and charges?
Yes, the Government has the authority to specify the circumstances under which fees and charges may be exempted or reduced in certain special cases.
When does this Decree take effect?
This Decree takes effect from January 1, 2002.
全文
DECREE
Detailed regulations for implementing the Ordinance on Fees and Charges
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THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
At the request of the Minister of Finance.
DECREE:
Chapter 1:
GENERAL PROVISIONS
Article 1. This Decree provides detailed regulations for implementing the Ordinance on Fees and Charges.
Article 2. The list of fees and charges is detailed and issued together with this Decree, to be uniformly applied throughout the country.
Article 3. This Decree does not regulate:
1. Social insurance fees;
2. Health insurance fees;
3. Other types of insurance fees;
4. Monthly, annual fees collected according to the regulations of political organizations, socio-political organizations, social organizations, occupational social organizations, clubs, which are not specified in the detailed list of fees and charges issued together with this Decree;
5. Other fee items not specified in the detailed list of fees and charges issued together with this Decree, such as transportation fares, postal and telecommunications charges, payment and money transfer fees of credit institutions, etc.
Article 4.
1. Organizations and individuals entitled to collect fees and charges include:
a) State tax agencies; customs agencies;
b) Other state agencies, economic organizations, public service units, people's armed forces units, other organizations and individuals providing services or performing tasks as prescribed by law that entitle them to collect fees and charges.
2. Organizations and individuals specified in Clause 1 of this Article may only collect the types of fees and charges listed in the detailed list of fees and charges issued together with this Decree.
3. In cases where necessary, competent state authorities may delegate the collection of fees and charges; organizations and individuals authorized to collect must comply with the provisions set forth in this Decree.
Chapter 2:
AUTHORITY TO REGULATE FEES AND CHARGES
Article 5. The authority to prescribe fees is as follows:
1. The Government shall prescribe certain important fees with significant revenue, related to many national socio-economic policies. Within each type of fee prescribed by the Government, the Government may authorize ministries and ministerial-level agencies to prescribe specific collection rates for particular cases in accordance with actual circumstances.
Provincial People's Councils (hereinafter referred to collectively as provincial level) shall prescribe certain types of fees related to land management, natural resource management, and local administrative functions.
The Ministry of Finance shall prescribe the remaining types of fees for uniform application throughout the country.
The authority to regulate fees is specifically defined in the detailed list of fees and charges issued together with this Decree.
The authority to regulate fees includes prescribing collection rates, collection procedures, management, and usage for each specific fee.
2. The prescription of collection rates, collection procedures, management, and usage for fees shall be carried out in accordance with Articles 8, 10, 11, and 12 of this Decree.
Article 6. The authority to regulate charges is as follows:
1. The Government shall prescribe certain important charges with significant revenue and international legal significance. The Government shall entrust the Ministry of Finance to prescribe the remaining charges.
The authority to regulate charges is specifically defined in the detailed list of fees and charges issued together with this Decree.
The authority to regulate charges includes prescribing collection rates, collection procedures, management, and usage for each specific charge.
2. The prescription of collection rates, collection procedures, management, and usage for charges shall be carried out in accordance with Articles 9, 10, 11, and 12 of this Decree.
, Clause 1, Clause 2 Article 7a of this Regulation.. In cases where it is necessary to supplement or amend the list of fees and charges, collection rates, collection procedures, management, and usage for fees and charges, then ministries and provincial People's Committees shall report to the Ministry of Finance, which will submit to the Government for consideration and resolution in accordance with the authority prescribed in Article 9 of the Ordinance on Fees and Charges.
Chapter 3:
PRINCIPLES FOR DETERMINING THE AMOUNT OF COLLECTION, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES
Article 8. The principles for determining the amount of fees are as follows:
The general principle is that the fee collection amount must ensure the recovery of capital within a reasonable time frame, consistent with the ability to contribute of the payer.
Additionally, the collection amount for services invested in by the State must also ensure the implementation of economic and social development policies of the Party and the State during each period and be consistent with actual conditions.
The Ministry of Finance shall guide the determination of the collection amount for types of fees under the jurisdiction of the People's Councils at provincial level to ensure uniform implementation throughout the country.
Article 9. The amount of charge is set in advance as a fixed sum for each administrative management task subject to charges, not aimed at covering costs to implement the charge collection task, in accordance with international practices. For registration fees specifically, the collection amount is calculated as a percentage (%) of the value of the property according to the Government's regulations.
Article 10. Based on the principles for determining the amount of fees and charges stipulated in Article 8 and Article 9 above, organizations and individuals authorized to collect fees and charges as specified in Clause 1 and Clause 3 of Article 4 of this Decree shall establish the amount of fees and charges to submit to the competent authority for issuance.
The amount of fees and charges before being submitted to the competent authority for issuance or supplementation, amendment, must have the opinion of the price management agency at the same level.
Article 11. Principles for managing and using the proceeds from fees and charges are as follows:
1. Fees collected from services not invested in by the State, or from services invested in by the State but transferred to organizations or individuals for implementation on the basis of accounting and financial autonomy, are non-budgetary revenues. The amount of fees collected is the revenue of the organization or individual collecting the fees; the organization or individual collecting the fees has the obligation to pay taxes according to current regulations of the State based on the results of fee collection.
2. Fees collected from services invested in by the State or from services belonging to the exclusive rights of the State are budget revenues, managed and used as follows:
a) In cases where the organization responsible for collecting fees has been guaranteed funding for fee collection activities according to the annual budget, the organization responsible for collecting fees must deposit the entire amount of fees collected into the State budget;
b) In cases where the organization responsible for collecting fees has not been guaranteed funding for fee collection activities, the organization responsible for collecting fees may retain a portion of the fees collected to cover the costs of fee collection as stipulated in Article 12 of this Decree; the remaining portion of the fees must be deposited into the State budget;
c) In cases where the organization responsible for collecting fees is authorized to collect fees outside its regular functions and responsibilities, the organization responsible for collecting fees may retain a portion of the fees collected to cover the costs of fee collection as stipulated in Article 12 of this Decree; the remaining portion of the fees must be deposited into the State budget.
3. All amounts of charges collected belong to the State budget. Organizations responsible for collecting charges must promptly deposit the full amount of charges collected into the State budget. In cases of authorization to collect charges, the organization authorized to collect charges may retain a portion of the charges collected to cover the costs of charge collection as stipulated in Article 12 of this Decree; the remaining portion of the charges must be deposited into the State budget.
The Ministry of Finance shall guide the accounting and procedures for the portion of fees and charges deposited into the State budget.
Article 12. The principles for determining and managing the portion of fees and charges retained as stipulated in Clause 2 and Clause 3 of Article 11 of this Decree are as follows:
1. The portion of fees and charges retained for organizations collecting fees and charges to cover the costs of fee and charge collection is extracted as a percentage (%) of the total amount of fees and charges collected annually. This percentage (%) is determined as follows:
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Annual budget estimate of necessary expenses for fee and charge collection, |
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Percentage (%) |
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______________________________________________________________________________________________________ x 100 |
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Annual budget estimate of fees and charges collected |
Based on the nature and characteristics of each type of fee and charge and the content of expenses stipulated in Clause 2 of this Article, the competent authority decides the percentage (%) to be retained for organizations collecting fees and charges. This ratio can be stabilized over several years.
The portion of fees and charges retained is managed and used according to the content stipulated in Clause 2 of this Article; annual settlement of income and expenditure must be made according to actual figures. After correct settlement, the unspent portion of fees and charges in the year may be carried forward to the next year for continued use according to the prescribed regulations., in accordance with actual circumstances. After finalizing accounts in compliance with regulations, the unspent fees and charges for the year may be carried over to the following year for continued expenditure in accordance with prescribed regulations.
2. The portion of fees and charges retained for organizations collecting fees as stipulated in Clause 1 of this Article is managed and used as follows:
a) For state-owned enterprises operating public services, they manage and use the retained portion of fees and charges according to the current Government regulations on financial management systems for state-owned enterprises operating public services;
b) For other organizations collecting fees and charges, the retained portion of fees and charges is used for the following purposes:
Paying direct fee collectors their salaries or wages, allowances, contributions based on salaries or wages, according to current regulations;
Direct service costs for fee and charge collection such as office supplies, office materials, telephone, electricity, water, travel expenses, official duties expenses according to current standards and norms;
Regular maintenance and major repairs of assets, machinery, equipment directly serving fee and charge collection work;
Purchasing materials, raw materials, and other related expenses directly linked to fee and charge collection;
Establishing reward funds and welfare funds for staff directly involved in fee and charge collection in the unit. The average annual maximum contribution rate for the two reward and welfare funds per person does not exceed three (3) months' salary.
The Ministry of Finance shall provide detailed guidance on the procedures, processes, and settlement of the retained portion of fees and charges stipulated in this Article.
Article 13. The portion of fees and charges paid into the state budget shall be allocated among different levels of the budget and managed and utilized in accordance with the provisions of the State Budget Law. As for fees that belong to the state budget and whose proceeds are reinvested by the state back into the unit that collected them, their management and utilization must ensure compliance with the purpose of such reinvestment and the current financial management mechanism.
Article 14. Matters concerning exemptions and reductions of fees and charges are stipulated as follows:
1. Regarding charges:
The level of charge collection is predetermined and linked to specific administrative tasks. In principle, charges are not exempted or reduced. However, for initial registration fees, the Government will specify particular cases where exemptions or reductions are necessary to contribute to implementing the state's economic and social policies during each period.
2. Regarding fees:
The level of fee collection aims to cover costs and ensure the recovery of capital within a reasonable time frame. Therefore, in principle, fees are not exempted or reduced, except for certain special cases specifically provided for in this Decree. The issuance of free-pass cards is abolished.
Exemptions and reductions of fees for certain cases are stipulated as follows:
a) Exempt tolls and road usage fees for:
Ambulances, including other types of vehicles transporting accident victims to emergency locations;
Fire trucks;
Agricultural and forestry machinery, including plows, harrows, cultivators, weeders, and rice threshers;
Flood control vehicles; vehicles performing urgent tasks related to flood and storm prevention;
Special-purpose vehicles serving national defense and security, including tanks, armored vehicles, artillery tractors, and vehicles carrying armed forces on maneuvers;
Funeral processions;
Processions accompanied by escort or lead vehicles;
In places where traffic congestion has not yet been resolved, motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, and three-wheeled motorized vehicles are temporarily exempt from paying road and bridge usage fees.
b) Reductions in road and bridge usage fees, ferry tickets, and boat tickets for monthly passes.
The Ministry of Finance shall specify the types of tickets for road and bridge usage, ferries, and boats and establish management and usage regulations suitable for actual conditions; it shall coordinate with the Ministry of Transport to provide detailed guidance on places where motorcycles, three-wheeled motorcycles, two-wheeled motorized vehicles, and three-wheeled motorized vehicles are temporarily exempt from paying road and bridge usage fees.
c) Exempt or reduce tuition fees for certain groups as specifically provided by the Government in its regulations on tuition fees;
d) Exempt or reduce hospitalization fees for certain groups as specifically provided by the Government in its regulations on hospitalization fees;
đ) Exempt or reduce water conservancy fees in certain cases as specifically provided by the Government in its regulations on water conservancy fees;
3. Due to the requirements of economic and social development and the characteristics of each period, if there is a genuine need to exempt or reduce fees and charges, the Ministry of Finance shall submit to the Prime Minister for consideration and decision.
4. Cases of exemptions and reductions of fees and charges specified in this Article must be publicly disclosed and posted at the location where fees and charges are collected.
Chapter 4:
FINANCE AND ACCOUNTING
Article 15. Organizations and individuals collecting fees and charges must issue receipts to the payers in accordance with the guidelines of the Ministry of Finance.
The Ministry of Finance shall specify and guide the issuance, management, and use of fee and charge collection receipts.
Article 16. Organizations and individuals collecting fees and charges have the responsibility to:
1. Maintain accounting books in accordance with the state's accounting regulations to monitor and reflect the collection, submission, and management and use of the collected fees and charges as stipulated in Chapter III of this Decree.
2. Regularly report the final accounts of the collection, submission, and use of the collected fees and charges according to the state's regulations for each type of fee and charge; when collecting different types of fees and charges, they must separately record and settle accounts for each type of fee and charge.
3. Implement financial transparency in accordance with the law.
Article 17.
1. Fees and charges belonging to the state budget as stipulated in Clause 2 and Clause 3, Article 11 of this Decree, are exempt from tax.
2. Fees not belonging to the state budget collected by organizations and individuals as stipulated in Clause 1, Article 11 of this Decree must be subject to taxation according to the current regulations of the state.
Chapter 5:
IMPLEMENTING PROVISIONS
Article 18. This Decree takes effect from January 1, 2002.
The Government Decree No. 04/1999/NĐ-CP dated January 30, 1999, regarding fees and charges belonging to the state budget is hereby repealed. Any provisions on fees and charges in other documents that contradict the provisions of this Decree are also repealed.
Article 19. The implementation of current fees and charges is organized as follows:
1. Fees and charges listed in the detailed list of fees and charges issued together with this Decree, which have guiding documents, continue to be implemented until new guiding documents are issued.
2. Fees and charges listed in the detailed list of fees and charges issued together with this Decree but without guiding documents may not be collected.
3. Fees and charges not listed in the detailed list of fees and charges issued together with this Decree may not be collected. Any agency or unit issuing such fees and charges must issue a document to abolish them. No refunds will be made for fees and charges abolished under Clause 3 of this Article.
The Ministry of Finance shall specify the deadline for abolishing the issuance of free-pass cards and the expiration date of existing free-pass cards.
Any organization or individual collecting fees and charges not listed in the detailed list of fees and charges or issuing fees and charges beyond their authority as stipulated in Chapter II of this Decree shall be considered a violation of the law and shall be handled in accordance with Article 34 of the Ordinance on Fees and Charges.
Article 20. The Minister of Finance shall guide the implementation of this Decree.
Article 21. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally governed city People's Committees are responsible for implementing this Decree.
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