Circular No. 60/2010/TT-BTC amends the regulations on the management and use of motorcycle driving license examination fees in localities with difficult material conditions, wherein the fee collection agency retains 30% of the total actual collected fees to cover expenses, pays no more than 10% for renting facilities and equipment, and remits at least 60% to the state budget. The Circular takes effect 45 days from the date of signature.
适用范围
Tax authorities, motorcycle driving license examination centers in localities with difficult material conditions.
要点
- The fee collection agency retains 30% of the total actual collected fees to cover expenses.
- Pay no more than 10% for renting facilities, equipment, testing devices, and retaining examination records of old examination centers and grounds.
- Remit at least 60% of the total actual collected fees to the state budget.
- This Circular takes effect 45 days from the date of signature.
🌐 本文件的社会影响
- Positive impact: Helps motorcycle driving license examination centers in difficult localities maintain operations and improve service quality with available capital.
- Negative impact: Increases management and usage costs of motorcycle driving license examination fees, affecting the state budget.
❓ 常见问题
What percentage does the fee collection agency retain on the total actual collected fees?
The fee collection agency retains 30% of the total actual collected fees to cover expenses.
What percentage is paid for renting facilities, equipment, testing devices, and retaining examination records?
No more than 10% of the total actual collected fees is paid for renting facilities, equipment, testing devices, and retaining examination records.
What minimum percentage is remitted to the state budget?
At least 60% of the total actual collected fees is remitted to the state budget.
When does this Circular take effect?
This Circular takes effect 45 days from the date of signature.
How are other contents continued to be implemented according to which provisions?
Other contents continue to be implemented according to the provisions of Circular No. 53/2007/TT-BTC dated May 21, 2007 of the Ministry of Finance guiding the collection, payment, management, and use of motor vehicle driving license examination fees.
全文
CIRCULAR
Amending and supplementing Circular No. 53/2007/TT-BTC dated May 21, 2007 of the Ministry of Finance guiding the level of collection, collection regime, payment, management, and use of motor vehicle driving license examination fees
_____________________________
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges Circular No. 15/2019/TT-NHNN fees and charges;
Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Transport in Circular No. 106/BGTVT-TC dated January 7, 2010
The Ministry of Finance guides the amendment and supplementation of Circular No. 53/2007/TT-BTC dated May 21, 2007, as follows:
Article 1. Amending the provisions on: "Regime of collection, payment, management, and use of motor vehicle driving license examination fees" at point c, Clause 2, Section II of Circular No. 53/2007/TT-BTC dated May 21, 2007 as follows:
"In localities still facing difficulties in material conditions, unable to build examination centers meeting material standards according to technical regulations, but still permitted by the Ministry of Transport to conduct motorcycle driving license examinations at old examination centers and grounds, the management and use of funds from motorcycle driving license examination fees shall be as follows:"
- The fee collection agency may retain 30% (thirty percent) of the total actual collected fees for covering expenses as stipulated in point b.1 of this clause;
- Payment for renting facilities, equipment, testing and scoring devices, storage of examination records, fuel... of these examination centers and grounds shall not exceed 10% (ten percent) of the total actual collected fees.
- Paying to the State budget a minimum of 60% (sixty percent) of the total actual collected fees."
Article 2. Implementation clause
1. This Circular shall take effect 45 days from the date of signature.
2. Other contents shall continue to be implemented in accordance with the provisions of Circular No. 53/2007/TT-BTC dated May 21, 2007 of the Ministry of Finance guiding the regime of collection, payment, management, and use of motor vehicle driving license examination fees.
3. In the course of implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.
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