Joint Circular No. 65/TT-LB guiding the collection and use of fees for testing, measurement, and other activities related to measurement standards and product quality.

CIRCULAR

JOINT MINISTRY OF FINANCE, SCIENCE AND TECHNOLOGY & ENVIRONMENT

GUIDELINES ON THE COLLECTION AND USE OF FEES FOR TESTING, MEASUREMENT, AND OTHER ACTIVITIES RELATED TO STANDARDS AND QUALITY

IMPLEMENTING ARTICLE 21 AND ARTICLE 22 OF PART V "REGULATIONS ON THE ENFORCEMENT OF THE ORDINANCE ON PRODUCT QUALITY" ISSUED BY DECREE NO. 327/HĐBT ON OCTOBER 19, 1991 OF THE STATE COUNCIL (NOW THE GOVERNMENT);

BASED ON CIRCULAR NO. 01/TC-HCVX DATED JANUARY 4, 1994 AND CIRCULAR NO. 25/TC-TCT DATED MARCH 28, 1994 OF THE MINISTRY OF FINANCE PROVIDING TEMPORARY REGULATIONS ON THE MANAGEMENT OF FINANCIAL RESOURCES FOR ADMINISTRATIVE ORGANIZATIONS AND PUBLIC INSTITUTIONS ENGAGED IN ACTIVITIES WITH REVENUE;

TO STRENGTHEN THE MANAGEMENT OF FINANCIAL RESOURCES FOR ORGANIZATIONS ENGAGED IN ACTIVITIES WITH REVENUE IN THE FIELD OF STANDARDS, MEASUREMENTS, AND QUALITY, TO ENCOURAGE AND CREATE LEGALLY PERMITTED SOURCES OF REVENUE, TO SUPPLEMENT OPERATING FUNDS FOR SUBORDINATE UNITS OF THE NATIONAL STANDARDS INSTITUTE AND PROVINCE AND CITY BRANCHES OF STANDARDS INSTITUTES, THE JOINT MINISTRY OF FINANCE, SCIENCE AND TECHNOLOGY, AND ENVIRONMENT PROVIDE TEMPORARY GUIDELINES ON THE MANAGEMENT AND USE OF FEES FOR TESTING, MEASUREMENT, AND OTHER ACTIVITIES RELATED TO STANDARDS, MEASUREMENTS, AND QUALITY AS FOLLOWS:

ALL UNITS UNDER THE NATIONAL STANDARDS INSTITUTE AND PROVINCE AND CITY BRANCHES OF STANDARDS INSTITUTES (HEREINAFTER REFERRED TO AS UNITS) MUST REGISTER WITH THE LOCAL TAX AUTHORITIES WHEN CONDUCTING TESTING, MEASUREMENT, AND OTHER ACTIVITIES RELATED TO STANDARDS, MEASUREMENTS, AND QUALITY, COMPLY WITH CURRENT FINANCIAL MANAGEMENT REGULATIONS, AND FOLLOW THE SPECIFIC REGULATIONS PROVIDED IN THIS CIRCULAR. UNITS MUST MAINTAIN SEPARATE ACCOUNTING RECORDS TO TRACK AND RECORD FINANCIAL RECEIPTS AND EXPENDITURES, PREPARE QUARTERLY AND ANNUAL FINANCIAL PLANS, AND COMPLY WITH MANAGEMENT REGULATIONS ON MATERIALS, ASSETS, CAPITAL, INVENTORY COUNTS, AND FINANCIAL REPORTING AND SETTLEMENTS AS SPECIFIED IN THIS CIRCULAR.

2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.

COBJECTS OF PAYMENT:

II. SPECIFIC PROVISIONS

DOMESTIC AND FOREIGN ENTERPRISES, ORGANIZATIONS, AND INDIVIDUALS (COLLECTIVELY REFERRED TO AS CUSTOMERS) WHO REQUEST QUALITY TESTING, APPRAISAL, TESTING, TECHNICAL SUPPORT, OR STANDARDS, MEASUREMENTS, AND QUALITY SERVICES MUST PAY FEES ACCORDING TO THIS CIRCULAR.

a. THE LEVEL OF TESTING AND TESTING FEES IS APPLIED ACCORDING TO THE ATTACHED ANNEX TO THIS CIRCULAR.

1. Police agencies responsible for collecting fees shall:

IF MARKET PRICES FLUCTUATE BY 20% OR MORE, THE MINISTRY OF FINANCE WILL COLLABORATE WITH THE MINISTRY OF SCIENCE AND TECHNOLOGY AND ENVIRONMENT TO REVIEW AND ADJUST THE PRESCRIBED FEES.

IF CUSTOMERS REQUEST WORK OUTSIDE REGULAR HOURS IN WRITING, ADDITIONAL FEES MAY BE CHARGED BUT NOT MORE THAN 50% OF THE PRESCRIBED AMOUNT.

b. QUALITY TESTING FEES ARE CHARGED ACCORDING TO DECISION NO. 397/QĐ DATED JUNE 10, 1992 OF THE MINISTRY OF SCIENCE AND TECHNOLOGY AND ENVIRONMENT.

c. FOR TECHNICAL AND BUSINESS SUPPORT SERVICES, RESEARCH AND DEVELOPMENT OF MEASUREMENT STANDARDS, INSPECTION EQUIPMENT, AND SPECIALIZED TESTING EQUIPMENT, THE CHARGES ARE AGREED UPON IN THE CONTRACT.

MANAGEMENT AND USE OF REVENUES:

a. WHEN COLLECTING FEES, ORGANIZATIONS AND UNITS MUST USE INVOICES ISSUED BY THE MINISTRY OF FINANCE (GENERAL DEPARTMENT OF TAXATION). UNITS SHALL RECEIVE INVOICES FROM LOCAL TAX BRANCHES.

b. EACH QUARTER, UNITS MUST TRANSFER THE REQUIRED AMOUNTS INTO THE STATE BUDGET ACCORDING TO THE SPECIFIED TIMEFRAME. THE TRANSFER RATES ARE AS FOLLOWS:

FOR THE FEES LISTED IN POINTS a AND b (SECTION II): TRANSFER 10% OF TOTAL ACTUAL COLLECTIONS INTO THE STATE BUDGET.

FOR THE FEES LISTED IN POINT c (SECTION II): TRANSFER 5% OF TOTAL ACTUAL COLLECTIONS INTO THE STATE BUDGET.

c. AFTER TRANSFERRING TO THE STATE BUDGET, THE REMAINING FUNDS SHALL BE USED FOR THE FOLLOWING PURPOSES:

PURCHASE OF MATERIALS, CHEMICALS, AND ENERGY FOR TESTING, TESTING, AND APPRAISAL WORK.

PAYMENT OF LABOR COSTS AND OVERTIME PAY.

OTHER EXPENSES NECESSARY FOR THE PERFORMANCE OF TASKS.

d. AFTER TRANSFERRING AND COVERING THE ABOVE EXPENSES, THE REMAINING FUNDS SHALL BE ALLOCATED AS FOLLOWS:

60% TO THE SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT FUND TO SUPPORT THE STATE BUDGET IN ACQUIRING MACHINERY AND EQUIPMENT AND IMPROVING TECHNICAL INFRASTRUCTURE.

40% TO TWO FUNDS FOR AWARDS AND BENEFITS, WITH THE MAXIMUM AWARD FOR ANY EMPLOYEE NOT EXCEEDING THREE MONTHS' SALARY PER YEAR.

ORGANIZATION OF ACCOUNTING AND SETTLEMENT:

UNITS ENGAGED IN ACTIVITIES WITH REVENUE MUST ESTABLISH SEPARATE ACCOUNTING RECORDS FOR EACH TESTING, APPRAISAL, QUALITY TESTING, OR TECHNICAL AND BUSINESS SUPPORT ACTIVITY. THEY MUST FOLLOW THE ACCOUNTING RECORDING AND REPORTING SYSTEM AS PROVIDED IN DECISION NO. 257/TC/CĐKT DATED JUNE 1, 1990, AND USE SALES AND SERVICE INVOICES AS PER CIRCULAR NO. 61/TC/TCT DATED JULY 22, 1993 OF THE MINISTRY OF FINANCE.

EACH QUARTER AND YEAR, UNITS MUST PREPARE FINANCIAL SETTLEMENT REPORTS AND SEND THEM TO THE FINANCIAL AUTHORITY AND SUPERIOR MANAGING AUTHORITY (IF ANY), AND SIMULTANEOUSLY SUBMIT SETTLEMENT REPORTS ON SERVICE REVENUES TO THE TAX AUTHORITY.

THE BUSINESS RESULTS STATEMENT (MODEL NUMBER 04/BCKT ISSUED BY DECISION NO. 257/TC/CĐKT DATED JUNE 1, 1990 OF THE MINISTRY OF FINANCE) CONSISTS OF TWO PARTS:

INCOME AND DISTRIBUTION OF INCOME.

IMPLEMENTATION OF OBLIGATIONS TO THE STATE BUDGET.

EXPLANATORY NOTES ON PRODUCTION AND SERVICE RESULTS, JUSTIFICATION OF EXPENSES AND REVENUES.

THIS CIRCULAR SHALL TAKE EFFECT FROM JANUARY 1, 1995.

III. IMPLEMENTATION PROVISIONS

DURING THE IMPLEMENTATION PROCESS, IF THERE ARE DIFFICULTIES OR OBSTACLES, UNITS ARE URGED TO REPORT TO THE JOINT MINISTRIES FOR TIMELY AMENDMENTS AND IMPROVEMENTS.

In the course of implementation, if there are difficulties or obstacles, units are requested to report them to the Joint Ministry for timely supplementation and amendment.