Circular No. 62/2017/TT-BTC stipulates the fee levels, collection procedures, payment, management, and utilization for confirming compliance with environmental protection conditions when importing waste materials for production raw materials.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR CONFIRMING SATISFACTORY ENVIRONMENTAL PROTECTION CONDITIONS IN IMPORTING WASTE MATERIALS AS RAW MATERIALS FOR PRODUCTION

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

On the basis of Decision No. 130/2007/QĐ-TTg dated August 2, 2007, issued by the Prime Minister, concerning some mechanisms and financial policies for investment projects under the Clean Development Mechanism;

Pursuant to the State Budget Law dated June 25, 2015;

WHEREAS, Decree No. 38/2015/NĐ-CP dated April 24, 2015 of the Government on waste management and waste materials;

WHEREAS, 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;

WHEREAS, Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

WHEREAS, Decision No. 73/2014/QĐ-TTg dated December 19, 2014 of the Prime Minister listing scrap materials permitted for import from abroad as raw materials for production;

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

The Minister of Finance issues this Circular to stipulate the level of collection, collection system, payment, management and use of fees for confirming satisfactory environmental protection conditions in importing waste materials as raw materials for production.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulatesthe level of collection, collection system, payment,management anduse offees for confirming satisfactory environmentalprotection conditions in importing waste materialsforproduction.2. This Circular applies to organizations and individuals paying fees; organizations collecting fees; and other organizations and individuals related to the collection, payment, and management of fees.2. The payer of the fee and the organization collecting the fee shall implement this Circular.

1. The payer of the fee is an individual who requests the competent authority to issue or reissue a production confirmation certificate in accordance with Circular No. 41/2015/TT-BTNMT dated September 9, 2015 of the Minister of Natural Resources and Environment regarding the production confirmation certificate and any subsequent amendments, supplements, or replacements thereof (if any).The payer must submit the fee within ten working days from the date of submitting the application for issuance or reissuance of the production confirmation certificate. The fee shall be paid directly to the organization collecting the fee or deposited into the fee collection account opened at the Treasury Office where the fee collection organization is located.2. The Department of Environmental Protection under the General Department of Environment (Ministry of Natural Resources and Environment) and the Provincial Departments of Natural Resources and Environment directly under the central government shall organize the collection of fees in accordance with the provisions of this Circular.3. The level of collection of fees for production confirmation certificates is specified in the attached Fee Collection Table.4. Declarations of payment of fees must be submitted no later than the fifth day of each month. The amount of fees collected in the previous month must be transferred to the state budget according to the treasury regulations set forth in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 guiding the implementation of certain provisions of the Law on Management of Revenue; the Law Amending and Supplementing Certain Provisions of the Law on Management of Revenue; and Resolution No. 83/2013/NĐ-CP dated July 22, 2013.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.4. Declarations of payment of fees must be submitted no later than the fifth day of each month. The amount of fees collected in the previous month must be transferred to the state budget according to the treasury regulations set forth in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 guiding the implementation of certain provisions of the Law on Management of Revenue; the Law Amending and Supplementing Certain Provisions of the Law on Management of Revenue; and Resolution No. 83/2013/NĐ-CP dated July 22, 2013.5. The retained portion of the fees collected shall be used to cover 90% of the costs for providing services, collecting fees, and transferring 10% to the state budget, except as provided in Clause 2 of this Article.The retained funds shall be managed and used in accordance with the provisions of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including expenses related to performing tasks, services, and collecting fees, such as inspection costs at facilities, costs for soliciting opinions and reviewing applications, costs for sampling and analysis to support the issuance of confirmation certificates, and costs for printing certificates, all in accordance with Circular No. 02/2017/TT-BTC dated January 6, 2017 guiding the management of operating funds for environmental protection.In cases where the organization collecting fees is a governmental agency that has been authorized to cover operational costs from the collected fees, it must transfer 100% of the collected fees to the state budget. The funding for providing services, collecting fees, and other activities will be allocated from the state budget according to the annual budget plan of the fee collection organization in accordance with the state budget regulations.management anduse offees for confirming satisfactory environmentalprotection conditions in importing waste materialsforproduction.2. This Circular applies to organizations and individuals paying fees; organizations collecting fees; and other organizations and individuals related to the collection, payment, and management of fees.2. The payer of the fee and the organization collecting the fee shall implement this Circular.

Article6. Organizations shall implement and comply with the provisions of this Circular.1. This Circular takes effect from August 5, 2017.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."

2. Contents not covered in this Circular regarding the use, declaration, and collection procedures for fees shall be implemented in accordance with the Law on Fees; Decree No. 120/2016/NĐ-CP; Circular No. 156/2013/TT-BTC; and Circular No. 303/2016/TT-BTC dated November 15, 2016 guiding the printing, issuance, and use of various types of fee collection receipts and revenue collection vouchers.3. During the implementation process, if there are any difficulties, individuals should promptly report to the Ministry of Finance for guidance and supplementary instructions./5. The retained portion of the fees collected shall be used to cover 90% of the costs for providing services, collecting fees, and transferring 10% to the state budget, except as provided in Clause 2 of this Article.apply to the competent authorityfor issuance, reissuance of the permit for production activities in accordance with Circular No. 41/2015/TT-BTNMT issued on September 9, 2015by the Minister of Natural Resources and Environmentregarding the protection of production activitiesand other amended, supplemented, or replaced documents (if any).protection conditions in importing waste materialsforproduction.2. This Circular applies to organizations and individuals paying fees; organizations collecting fees; and other organizations and individuals related to the collection, payment, and management of fees.The feeThe models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."must be paid within 10 working days from the date of submission of the application for issuance, reissuance of the permit.The fee shall be paid directly to the organization collecting the feeor deposited into the accountfor payment established in the Treasuryat the location where the fee collection organization is located.forproduction.2. This Circular applies to organizations and individuals paying fees; organizations collecting fees; and other organizations and individuals related to the collection, payment, and management of fees.2. The Environmental Inspection Department under the General Department of Environment (Ministry of Natural Resources and Environment)and the Provincial Departments of Environmentshall organize the collection of fees in accordance with this Circular.3. The level of the fee for production activities is specified in the Fee Collection Table attached to this Circular.

4. Declaration and payment of the fee3. During the implementation process, if there are any difficulties, individuals should promptly report to the Ministry of Finance for guidance and supplementary instructions.shall be made no later than the 5th day of each month, and the amount of the collected feeof the previous month must be sent to the budget planof the fee collection organization.The fee collection organization shall record the amount of the collected feemonthly, and settle annually according to the guidance provided in Clause 3 Article 19and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC issued on November 6, 2013guiding the implementation of certain provisions of the Law on Management of Fees and Charges; the Law amending and supplementing certain provisions of the Law on Management of Fees and Charges; Decision No. 83/2013/NĐ-CP issued on July 22, 2013. The fee collection organization shall transfer the amount to the state budget according to the chapter, section, sub-section of the State Budget Classification as prescribed in Article 5 of this Circular.5. The retained benefitand other amended, supplemented, or replaced documents (if any).shall be used to cover 90% of the total amount of the fee for service provision, fee collection, and payment, while 10% shall be transferred to the state budget; except for cases stipulated in Clause 2 of this Article.The retained funds shall be managed and utilized in accordance with Article 5 of Decree No. 120/2016/NĐ-CP issued on August 23, 2016detailing and providing guidance on certain provisions of the Law on Fees and Charges; including other expenses related to the performance of work, services, and fee collection, such as inspection costs at the premises, costs for soliciting opinions and reviewing reportsof inspectors in the inspection department, costs for routine inspections and sample analysis for certification purposes; the level of expenditure is regulated in Circular No. 02/2017/TT-BTC issued on January 6, 2017guiding the management of operating expenses for environmental protection services.In cases where the fee collection organization is a government agency that directly covers the operational costs from the collected feesas stipulated in Clause 1 Article 4 of Decree No. 120/2016/NĐ-CPthen it must pay 100% of the collected fees. The source of funding for the provision of service delivery and fee collection activities shall be allocated in the budget plan of the fee collection organization according to the regulations on state budget expenditure.6. Organizations shall implement and managethe execution of this Circular.1. This Circular takes effect from August 5, 2017.2. Contents not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Circular No. 156/2013/TT-BTC; Circular No. 303/2016/TT-BTCissued on November 15, 2016

guiding the printing, issuance, and use of various types of fee collection receipts, local fees.3. During the implementation process, if there are any issues, individuals should promptly report to the Ministry of Financefor advice and supplementary guidance./.under the General Department of Natural Resources and Environment (Ministry of Natural Resources and Environment)forand the People's Committees of provinces and centrally governed citiesshall organize the collection of feesin accordance with the provisions of this Circular.SThe level of production fee collection is specified in the Fee Collection Rate Table issued together with this Circular.for payment established in the Treasuryờng cấpDeclarations and payments must be made no later than the 5th day of each month,and the amount collected must be transferred to the state budgetaccording to the regulations set forth in Clause 3 Article 19and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 guiding the implementation of certain provisions of the Law on Management of Fees and Charges;the Law Amending and Supplementing Certain Provisions of the Law on Management of Fees and Charges; and Decision No. 83/2013/NĐ-CP dated July 22, 2013.The organization collecting fees shall remit them into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification Table as prescribed in Article 5 of this Circular.The entire amount of collected fees shall be deposited into the State budget. The source of funds for expenses incurred from performing tasks and collecting fees is provided by the State budget within the annual budget plan of the organization collecting fees according to the financial expenditure regulations of the State budget.

Article 3. Mức thu phí sản xuất được quy định tại Biểu mức thu phí"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…4. The retained portion of the total amount collected may be used for service provision activities, fee collection, and payment to the state budget at a rate of 90% and 10%, respectively; except as provided in Clause 2 of this Article.fees for confirming satisfactory environmentalprotection conditions in importing waste materialsforproduction.2. This Circular applies to organizations and individuals paying fees; organizations collecting fees; and other organizations and individuals related to the collection, payment, and management of fees.ệu sản xuất được quy định tại Thông tư nàyThe retained funds shall be managed and utilized in accordance with the provisions of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and providing guidance on certain provisions of the Law on Fees and Charges; including other expenses related to the performance of tasks, services, and fee collection, such as inspection costs at facilities, costs for soliciting opinions and reviewing reports, monitoring and sample analysis for certification purposes, as stipulated in Circular No. 02/2017/TT-BTC dated January 6, 2017 guiding the management of operating funds for environmental protection services.

Article 4. KIn cases where the organization collecting fees is a government agency that does not have the authority to allocate operational activity costs from the collected fees as prescribed in Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP, then 100% of the collected fees must be paid over. The source of funding for service provision activities and fee collection shall be allocated by the state budget within the annual plan of the collecting organization according to the state budget expenditure regulations.ộp phí"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."

1. Chuleast5. Organizations shall implement and manage the provisions of this Circular.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.feeThis Circular takes effect from August 5, 2017.already collectedMatters concerning the use, accounting records, declarations, and fee collection procedures not addressed in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Circular No. 156/2013/TT-BTC; and Circular No. 303/2016/TT-BTC dated November 15, 2016 guiding the printing, issuance, and management of various types of fee collection receipts and revenue collection certificates.charged trDuring the implementation process, if there are any issues, individuals should promptly report to the Ministry of Finance for advice and supplementary guidance.In cases where the fee collection organization is a government agency that directly covers the operational costs from the collected feesas stipulated in Clause 1 Article 4 of Decree No. 120/2016/NĐ-CPthen it must pay 100% of the collected fees. The source of funding for the provision of service delivery and fee collection activities shall be allocated in the budget plan of the fee collection organization according to the regulations on state budget expenditure.6. Organizations shall implement and managemanual; Circular No. 156/2013/TT-BTC; Circular No. 303/2016/TT-BTCissued on November 15, 2016

||| Water-based fire extinguishing solutions.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.shall be made no later than the 5th day of each month, and the amount of the collected fee||| Fire-retardant paint.In cases where the organization collecting fees is a government agency that does not have the authority to allocate operational activity costs from the collected fees as prescribed in Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP, then 100% of the collected fees must be paid over. The source of funding for service provision activities and fee collection shall be allocated by the state budget within the annual plan of the collecting organization according to the state budget expenditure regulations.||| Fire-retardant coating.ocessed||| Fire dampers and other fire-blocking devices.||| Fire-resistant clothing.||| Helmets,||| boots, gloves for firefighting.ớng dẫn tại khoản 3 Điều 19 và khoản 2 Điều 26 Thông tư số 156/2013/TT-BTCị định số 83/2013/NĐ-CPonfor guidance and supplementary instructions./.or deposited into the accountfees for participation inDeputy Director;Inspector General;||| Smoke detectors, gas detectors, manual fire alarm buttons, fire alarm bells, fire alarm lights, emergency exit signs, lighting for emergency situations, lighting for accidents.provincial-level People's Inspection Office;||| Sprinklers/Drenchers, deluge valves, check valves, pressure gauges, flow meters, pump control panels for fire suppression using air, gas, and foam.provincial-level People's Inspection Office;ofb) Beret for officers and non-commissioned officers of colonel and lieutenant colonel ranks: The beret has an oval-shaped top with a trim of the same color; in front, it has a peak covered with black imitation leather, attached with a peak trim. Above the peak, there is a gold-colored cooc cord with woven threads, both ends of the cord are attached to buttons with a five-pointed star. In the middle of the forehead part of the beret, there is a deer horn vent, two vents on each side of the beret. The strap inside the brim of the beret can be adjusted. The woven band on the brim of the beret is woven with horizontal stripes;ủ. Tổ chức thu phíTax Departments under the Central Government;of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardí theo tỷ lệ quy định tại Điều 5 Thông tư nàyThe retained funds shall be managed and utilized in accordance with Article 5 of Decree No. 120/2016/NĐ-CP issued on August 23, 2016||| Fire-retardant coating.ập ngân sách nhà nướctheo chương, mục, tiểu mục của Mục lục ngân sách nhà nước 5. Quản lýích được để lại 90% tổng số tiền phíby the State budget.issued on November 15, 2016

Articleợc để chi cho hoạt động cung cấp dịch vụ, thu phívà nộp 10% theomanagement anduse of"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."

1.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.is allowedStateước; trừ trường hợp quy định tại khoản 2 Điều nàyền phíocessedợc để lại được quản lýdụng theo quy định tại Điều 5 Nghị định số 120/2016/NĐ-CPủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật phíinto the State budget.; trong đó, các khoản chi khuyến thực hiện công tác, dịch vụ và thu phí, bao gồm: Chi kiểm tra tại cơ sở, chi phí lấy ý kiến

Schedule for Submission to the Standing Committee of the National Assemblyận xétis allowedcủmanagement andcáas stipulated in Clause 2 Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardthành viên trongDeputy Director;Inspector General;Đoàdated July 22, 2013use,kiểm tra, chi quản trắc mặt đường và phân tích mẫu phục vụ việc thẩmand other matters not mentioned in this Circular shall be carried out in accordance with the Law onnhofficialcấgiấyận; mức chi theo quy định tại Thông||| testing fire prevention and firefighting equipment.ố 02/2017/TT-BTCIn which, the adjustment rate for the monthly income already contributed to social insurance for the corresponding year shall be implemented according to Table 2 below: Table 2:ày 06 tháng 01 năm 2017 hướng dẫn quản lý kinh phí sự nghiệp bảo vệ môi trườngorganứ là cơ quan nhà nước không thuổng hoạt động từ nguồn thu phíịnh tại khoản 1 Điều 4 Nghị định số 120/2016/NĐ-CPaủ thì phải nộp 100% tiền phíb) Công bố các cơ sở khám bệnh, chữa bệnh thực hiện việc lưu trữ hồ sơ ảnh y tế thay cho việc in phim và lưu trữ in giấy trên website của Cục Công nghệ thông tin (http://ehospital.moh.gov.vn) và gửi cho các cơ quan, tổ chức có liên quan khác.ải cho hoạt động cung cấp dịch vụ, thu phíới ngân sách nhà nước theo quy định của pháp 6. Tổ chức thực hiện và điềuto the reportingkhoản thi hànhày 05 tháng 8 năm 2017ị định số 120/2016/NĐ-CPforủThông tư số 156/2013/TT-BTCố 303/2016/TT-BTCliệu trong trường hợp có sự cố.địày 15 tháng 11 năm 2016 hướng dẫn việc in, phát hành chứng từ thu tiền phícất2. Strictly follow working hours and meeting times; do not engage in personal matters or leave the office or work location without a valid reason; keep the workspace tidy and clean.giấy xác nhận;ận; mức chi theo quy định tạiố 02/2017/TT-BTC ngày 06 tháng 01 năm 2017The models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."chỉ dẫn quản lýề kinh phí sự nghiệp bảo vệ môi trường là cơ quan nhà nướcor deposited into the accountfees for participation inkhống thuộc diện hoạt động từ nguồn thu phíđịnh tại khoản 1 Điều 4 Nghị định số 120/2016/NĐ-CP ngàyforủand the Provincial Departments of Environmentshall organize the collection of fees in accordance with this Circular.3. The level of the fee for production activities is specified in the Fee Collection Table attached to this Circular.

2. In cases where the organization collectsfeesí thì phải nộp 100% tiền phíải cho hoạt động cung cấp dịch vụ, thu phíới ngân sách nhà nước theo quy định của6. Tổ chức thực hiện và điềuoperating expenseskhoản thi hành này ngày 05 tháng 8 năm 2017.the Law Amending and Supplementing Certain Provisions of the Law on Management of Fees and Charges; and Decision No. 83/2013/NĐ-CP dated July 22, 2013.nghị định số 120/2016/NĐ-CP ngàyas stipulated in Clause 2 Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardthành viên trongDeputy Director;Inspector General;Đoàdated July 22, 2013use,ố 156/2013/TT-BTC;ố 303/2016/TT-BTC;ocessedisinto the State budget.ource of expenseay 15 tháng 11 năm 2016chỉ dẫn việc in, phát hành chứng từ thu tiền phíis allocatedwithin thebudgetof the organization collecting according to the expenditure regime and standardapprovedby the State budget.ước theo quy định của pháp||| Couplings..

Article||| 6. Tổ chức thực hiện và||| điều||| khoản thi hànhwith relevant

1. This Circular takeseffective fromJanuary 1, 2017 and replaces Circular No. 3/2012/TT-BTCdated January 5, 2012||| đây 05 tháng 8 năm 2017.

2. Othertax declarations,and other matters not mentioned in this Circular shall be carried out in accordance with the Law onIn cases where the organization collecting fees is a governmental agency that has been authorized to cover operational costs from the collected fees, it must transfer 100% of the collected fees to the state budget. The funding for providing services, collecting fees, and other activities will be allocated from the state budget according to the annual budget plan of the fee collection organization in accordance with the state budget regulations.andCharges,Decree No. 120/2016/NĐ-CPdatedAugust 23, 2016;Circular No. 156/2013/TT-BTCdated November 6, 2013and Circular No. 156/2013/TT-BTCdated July 22, 2013use,||| nghị định số 120/2016/NĐ-CP||| thông tư số 156/2013/TT-BTCas stipulated in Clause 2 Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardthành viên trongDeputy Director;Inspector General;Đoàdated July 22, 2013use,||| số 303/2016/TT-BTC||| ngày 15 tháng 11 năm 2016for guidance and supplementary instructions./.or deposited into the accountfees for participation inDeputy Director;Inspector General;||| Smoke detectors, gas detectors, manual fire alarm buttons, fire alarm bells, fire alarm lights, emergency exit signs, lighting for emergency situations, lighting for accidents.provincial-level People's Inspection Office;||| Sprinklers/Drenchers, deluge valves, check valves, pressure gauges, flow meters, pump control panels for fire suppression using air, gas, and foam.provincial-level People's Inspection Office;ofb) Beret for officers and non-commissioned officers of colonel and lieutenant colonel ranks: The beret has an oval-shaped top with a trim of the same color; in front, it has a peak covered with black imitation leather, attached with a peak trim. Above the peak, there is a gold-colored cooc cord with woven threads, both ends of the cord are attached to buttons with a five-pointed star. In the middle of the forehead part of the beret, there is a deer horn vent, two vents on each side of the beret. The strap inside the brim of the beret can be adjusted. The woven band on the brim of the beret is woven with horizontal stripes;ủ. Tổ chức thu phíTax Departments under the Central Government;of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardguiding the printing, issuance, and use of various types of payment receipt forms,The models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."||| hướng dẫn việc in, phát hành||| các chứng từ thu tiền phíor deposited into the accountfees for participation in||| ảnManagement;Departments under the Ministry of Finance.management andUse;Types of Payment Receipt Forms;ại chứng từ thu tiền phFees;use,Collected;If there are any difficulties, please promptly report to the Ministry of Financeby the State budget.During the implementation process, if there are any issues, individuals should promptly report to the Ministry of Finance for advice and supplementary guidance.and the Provincial Departments of Environmentshall organize the collection of fees in accordance with this Circular.3. The level of the fee for production activities is specified in the Fee Collection Table attached to this Circular.

3. During thefor guidance and supplementary instructions./.Deputy Director;Inspector General;Declarations and payments must be made no later than the 5th day of each month,5. The retained portion of the fees collected shall be used to cover 90% of the costs for providing services, collecting fees, and transferring 10% to the state budget, except as provided in Clause 2 of this Article.People's Inspection Office;ản Ministries, ministerial-level agencies, agencies under the Central Government;State Treasury Department;Tax Departments under the Central Government;Legal Affairs Department (Ministry of Justice);Departments under the Ministry of Finance;Printing and Issuing Payment Receipt Forms;