Decision No. 59/2006/QD-BTC On the regulation of the level of collection, collection system, submission, management, and use of fees for examination, licensing fees for exploration, exploitation, utilization of water resources, discharging wastewater into water sources, and drilling groundwater activities.

Pursuant to …;

Regarding the establishment of the level of collection, the system of collection, submission, management, and utilization of fees for examination, licensing fees for exploration, exploitation, use of water resources, discharging wastewater into water sources, and drilling underground water services.

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THE MINISTER OF FINANCE

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

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Licensing Fees;
Pursuant to Decree No. 149/2004/NĐ-CP dated July 27, 2004 of the Government regarding the issuance of permits for exploration, exploitation, use of water resources, and discharging wastewater into water sources;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Natural Resources and Environment at Circular No. 2322/BTNMT-TNN dated June 6, 2006;

At the proposal of the Director of the Tax Policy Department.

DECISION:

Article 1. Attached to this Decision is the table of fee levels for examination, licensing fees for exploration, exploitation, use of water resources, discharging wastewater into water sources, and drilling underground water services carried out by central agencies.

Article 2The subjects liable to pay the fees and licensing fees as prescribed in this Decision are organizations and individuals within the country and foreign organizations and individuals when they are required by the competent authority specified in Clause 1, Article 13 of Decree No. 149/2004/NĐ-CP dated July 27, 2004 of the Government regarding the issuance of permits for exploration, exploitation, use of water resources, and discharging wastewater into water sources to perform examination, licensing work for exploration, exploitation, use of water resources, discharging wastewater into water sources, and drilling underground water services.

Article 3The examination fees and licensing fees for exploration, exploitation, use of water resources, discharging wastewater into water sources, and drilling underground water services prescribed in this Decision are revenue items belonging to the state budget, which shall be managed and utilized as follows:

1. The agency collecting the fees and licensing fees is entitled to retain 10% (ten percent) of the total amount collected from the fees and licensing fees to cover expenses for performing the work, service, and collection of fees and licensing fees according to the prescribed regulations;

2. The total amount of fees and licensing fees actually collected, after deducting the amount retained according to the ratio prescribed in Clause 1 of this Article, the remaining amount (90%) must be submitted to the state budget by the agency collecting the fees and licensing fees according to the corresponding chapter, type, item, sub-item of the current State Budget Classification.

Article 4.

1. This Decision takes effect 15 days after its publication in the Official Gazette.

2. Other contents related to the collection, submission, management, utilization, receipt vouchers, publicizing the system of examination fees and licensing fees for exploration, exploitation, use of water resources, discharging wastewater into water sources, and drilling underground water services not mentioned in this Decision shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and licensing fees and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.