Circular No. 65/2023/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for the exploitation and use of environmental data. The document applies to agencies, organizations, and individuals requesting the provision of environmental data and organizations authorized to provide such data.
适用范围
["agencies", "organizations", "individuals"]
要点
- The fee payer is the agency, organization, or individual requesting the provision of environmental data (Article 2).
- The fee collector is the agency authorized to provide environmental data according to Article 24 of Decree No. 73/2017/NĐ-CP (Article 3).
- The level of collection of fees for the exploitation and use of environmental data is specified in the Fee Collection Schedule issued together with this Circular (Article 4).
- The fee payer shall fulfill the financial obligation when receiving the notification of financial obligations from the authorized agency providing environmental data; the fee is paid to the fee collector in accordance with the form prescribed in Circular No. 74/2022/TT-BTC (Article 5).
- The fee collector retains 70% of the collected fees to cover operational costs, and remits 30% to the state budget according to the corresponding Chapter and Sub-item of the State Budget Classification (Article 6).
🌐 本文件的社会影响
- "Individuals and businesses must pay fees when exploiting environmental data"
- "The fee collecting agency has funding to maintain service provision activities"
- "Reduction of the state budget burden in supporting these activities"
- The entities exempted from paying fees are state agencies serving purposes specified in Clause 5, Article 32 of the Law on Meteorology and Hydrology.
❓ 常见问题
Who is the fee payer for the exploitation of environmental data?
The fee payer is the agency, organization, or individual requesting the provision of environmental data.
Who is the fee collector for the exploitation of environmental data?
The fee collector is the agency authorized to provide environmental data according to Article 24 of Decree No. 73/2017/NĐ-CP.
How is the level of collection of fees for the exploitation and use of environmental data defined?
The level of collection is defined in the Fee Collection Schedule issued together with this Circular.
When must the fee payer fulfill their financial obligation?
The fee payer shall fulfill the financial obligation when receiving the notification of financial obligations from the authorized agency providing environmental data.
What percentage of the collected fees can the fee collector retain?
The fee collector retains 70% of the collected fees to cover operational costs, and remits 30% to the state budget.
全文
CIRCULAR
Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
fees for exploiting and using environmental data
_______________
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to the Law on Meteorology and Hydrology dated November 23, 2015;
Pursuant to the Law on Tax Administration dated June 13, 2019;
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;
Pursuant to Decree No. 73/2017/NĐ-CP dated June 14, 2017 of the Government on the collection, management, exploration, and utilization of information and data on natural resources and the environment;
Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;
Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers;
Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular stipulating the level of collection, collection regime, payment, management, and use of fees for exploiting and using environmental data.
Article 1. Scope of Regulation and Applicability
Article 1. This Circular stipulates the level of collection, collection regime, payment, management, and use of fees for exploiting and using environmental data.
Article 2. This Circular applies to: fee payers; organizations collecting fees; other organizations and individuals related to the collection, payment, management, and use of fees for exploiting and using environmental data.
This Circular does not regulate the exploitation and use of environmental data by state agencies for purposes specified in Clause 5, Article 32 of the Law on Meteorology and Hydrology, and Article 23 of Decree No. 38/2016/NĐ-CP dated May 15, 2016 of the Government detailing certain provisions of the Law on Meteorology and Hydrology.
Article 2. Persons Paying Fees
Fee payers as prescribed in this Circular are agencies, organizations, and individuals requesting the provision of environmental data.
Article 3. Fee Collection Organizations
Organizations collecting fees as prescribed in this Circular are agencies authorized to provide environmental data according to Article 24 of Decree No. 73/2017/NĐ-CP dated June 14, 2017 of the Government on the collection, management, exploitation, and use of information and data on natural resources and the environment.
Article 4. Fee Rates
The level of fees for exploiting and using environmental data is stipulated in the attached Table of Fee Levels.
Article 5. Declaration and Payment of Fees
1. Fee payers shall make payments when they receive financial obligation notifications from agencies authorized to provide environmental data; fees shall be paid to the organization collecting fees in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on forms, deadlines for collection, payment, declaration of fees and charges within the authority of the Ministry of Finance.
2. By the fifth day of each month, the organization collecting fees shall deposit the total amount of fees collected from the previous month into the account for pending budget payments at the State Treasury. The organization collecting fees shall declare, collect, pay, and settle fees in accordance with Circular No. 74/2022/TT-BTC.
Article 6. Management and Use of Fees
1. The organization collecting fees may retain 70% of the collected fees to cover costs for service provision and fee collection activities as stipulated in 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, and shall remit 30% of the collected fees to the state budget according to the corresponding Chapter and Sub-item of the State Budget Classification.
2. In cases where the organization collecting fees is a state agency not eligible for cost allocation from fee revenue as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP, it shall deposit the entire amount of collected fees into the state budget. Costs for service provision and fee collection shall be covered by the state budget allocated in the organization's budget according to the state budget expenditure regulations.
Article 7. Implementation Provisions
Article 3. This Circular takes effect from December 15, 2023.
Article 4. This Circular replaces Circular No. 22/2020/TT-BTC dated April 10, 2020 of the Minister of Finance stipulating the level of collection, collection regime, payment, management, and use of fees for exploiting and using environmental data.
Article 5. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection regime not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers.
Article 6. During the implementation period, if the relevant documents cited in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replaced documents shall apply.
5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.
DEPUTY MINISTER
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