Circular No. 69/2014/TT-BTC guiding the pilot process for collecting fees and charges at the international border gate of Lao Bao on the East-West Economic Corridor according to the "single window, single stop" model.

CIRCULAR

Guidelines for the trial process of collecting fees and charges at the international border gate of Lao Bao on the East-West Economic Corridor under the "single window, single stop" model

on the East-West Economic Corridor

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Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002 and the Government Decree No. 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;

Pursuant to the Tax Administration Law No. 78/2006/QH11 dated November 29, 2006 and the Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing certain articles of the Tax Administration Law; the Government Decree No. 83/2013/NĐ-CP dated July 22, 2013 detailing the implementation of certain articles of the Tax Administration Law and the Law amending and supplementing certain articles of the Tax Administration Law;

Pursuant to the Fees and Charges Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001; the Government Decrees No. 57/2002/NĐ-CP dated June 3, 2002 and No. 24/2006/NĐ-CP dated March 6, 2006 detailing the implementation of the Fees and Charges Ordinance;

To provide additional time for establishing the system of connection and exchange of electronic information and data related to the collection of fees and charges at the Lao Bao Border Gate and according to the proposal of the Director of the Department of Tax Policy,

Pursuant to 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;

The Minister of Finance issues this Circular amending and supplementing Circular No. 69/2014/TT-BTC dated May 26, 2014 of the Ministry of Finance guiding the pilot process for collecting fees and charges at the Lao Bao International Border Gate on the East-West Economic Corridor under the "single window, single stop" model.

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

The Minister of Finance issues this Circular guiding the trial process of collecting fees and charges at the international border gate of Lao Bao on the East-West Economic Corridor under the "single window, single stop" model as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides the trial process of collecting and paying various fees and charges arising from customs procedures, entry-exit of persons and means of transport, transiting goods and means of transport (hereinafter referred to collectively as customs procedures) at the international border gate of Lao Bao, Quang Tri province on the East-West Economic Corridor (hereinafter referred to collectively as the Lao Bao border gate).

2. The subjects to which this Circular applies are organizations and individuals coming to perform customs procedures and generating fees and charges at the Lao Bao border gate; specialized state management agencies performing customs procedures at the Lao Bao border gate (Border Guard, Customs, Health Quarantine, Animal Quarantine, Plant Quarantine); fee collection agencies.

Article 2. Fee Payers and Fee Collection Agencies

1. Fee payers are organizations and individuals coming to perform customs procedures and being issued a Notice to Pay Fees and Charges by the specialized state management agency at the Lao Bao border gate.

2. Fee collection agencies are the State Treasury or commercial banks authorized to collect fees and charges at the Lao Bao border gate (hereinafter referred to collectively as the State Treasury).

Article 3. Process of Collecting Fees and Charges

1. General principles

The process of collecting fees and charges by specialized state management agencies at the Lao Bao border gate shall be carried out according to the following principles:

a) When organizations and individuals coming to perform customs procedures (hereinafter referred to collectively as Customers) generate fees and charges related to a specific specialized field, the specialized state management agency responsible for that field must issue a Notice of the amount of fees and charges to be paid and hand over the Notice to the Customer to go to the State Treasury to pay the fees and charges (in accordance with the Model attached to this Circular).

b) Customers pay the fees and charges once at the State Treasury after receiving all Notices to Pay Fees and Charges from the specialized state management agencies; present the Notice of the amount of fees and charges (already paid, with confirmation from the State Treasury) to the specialized state management agency at the Lao Bao border gate upon request.

c) In cases where Customers pay customs fees at the customs clearance stage by affixing stamps or paying monthly, they shall follow the current regulations.

2. Process for the outbound direction

a) Process for specialized agency operations

Customer → Customs → Animal Quarantine, Plant Quarantine, Health Quarantine → Border Guard.

Accordingly, Customers need to complete the following procedures:

Step 1: Customers go to the Customs agency to handle customs procedures. The Customs agency performs customs operations; determines and hands over a Notice of the amount of customs fees to be paid to the Customer; transfers information about the amount of customs fees that the Customer must pay to the State Treasury.

Step 2: Customers go to the Quarantine agencies to handle quarantine procedures. The Quarantine agency performs quarantine operations, determines and hands over a Notice of the amount of fees and charges to be paid to the Customer; transfers information about the amount of fees and charges to be paid to the State Treasury.

Step 3: Customers go to the Border Guard agency to handle exit procedures. The Border Guard agency performs exit operations; determines and hands over a Notice of the amount of fees to be paid to the Customer and transfers information about the amount of fees to be paid to the State Treasury.

If Customers do not have to complete all steps according to the process at this point, they only need to complete the corresponding procedures.

b) Process for paying fees and charges

Customer → State Treasury.

Accordingly, Customers take the Notice of the amount of fees and charges to be paid to the State Treasury to fulfill their obligation to pay fees and charges.

The State Treasury confirms on the Notice the amount of fees and charges already paid and issues a receipt to the Customer; transfers the amount of fees and charges confirmed on the Notice into the temporary account of the specialized state agency handling exit procedures at the Lao Bao border gate.

3. Process for the inbound direction

a) Process for specialized agency operations

Customer → Border Guard → Animal Quarantine, Plant Quarantine, Health Quarantine → Customs.

Accordingly, Customers need to complete the following procedures:

Step 1: Customers go to the Border Guard agency to handle entry procedures. The Border Guard agency performs entry operations; determines and hands over a Notice of the amount of fees to be paid to the Customer and transfers information about the amount of fees to be paid to the State Treasury.

Step 2: Customers go to the Quarantine agency to handle quarantine procedures. The Quarantine agency performs quarantine operations; determines and hands over a Notice of the amount of fees and charges to be paid to the Customer; transfers information about the amount of fees and charges to be paid to the State Treasury.

Step 3: Customers go to the Customs agency to handle customs procedures. The Customs agency performs customs operations; determines and hands over a Notice of the amount of customs fees to be paid to the Customer; transfers information about the amount of customs fees that the Customer must pay to the State Treasury.

If Customers do not have to complete all steps according to the process at this point, they only need to complete the corresponding procedures.

b) Process for paying fees and charges

Customer → State Treasury.

Accordingly, Customers take the Notice of the amount of fees and charges to be paid to the State Treasury to fulfill their obligation to pay fees and charges.

The State Treasury confirms the amount of fees and charges paid by the Customer on the Notice and issues a receipt to the Customer; transfers the confirmed amount of fees and charges recorded on the Notice into the temporary account of the specialized state agency handling entry procedures at the Lao Bao border gate.

Article 4. Responsibilities of agencies and units in collecting fees and charges at the Lao Bao border gate

1. The Customs Department shall take the lead and coordinate with specialized state management agencies and the State Treasury to establish a system for connecting and exchanging electronic information to ensure the determination of the amount of fees and charges that the Customer must pay; the amount of fees and charges that the Customer has paid to the State Treasury according to the procedure stipulated in Article 3 of this Circular; the amount of fees and charges retained for the specialized state management agency and the amount deposited into the state budget according to current regulations.

2. Monthly, based on the collected amount of fees and charges, the State Treasury shall coordinate with specialized state management agencies at the Lao Bao border gate to implement:

a) Transfer the amount of fees and charges retained according to the percentage specified in current fee and charge collection documents into the accounts of the following agencies: Border Guard, Customs, Health Quarantine, Animal Quarantine, Plant Quarantine. The remaining amount shall be deposited into the state budget according to regulations.

b) Verify (through the connected information network) the amount of fees and charges collected, the amount retained for the specialized state management agency, and the amount deposited into the state budget according to regulations.

Article 5. Implementation Provisions

1. This Circular shall take effect from December 1, 2014.

2. Specialized state management agencies and the State Treasury at the Lao Bao border gate shall be responsible for organizing the implementation of this Circular.

3. Within one year from the date this Circular takes effect, the Ministry of Finance shall be responsible for coordinating with the Ministry of Agriculture and Rural Development, the Ministry of Health, the Ministry of National Defense, and the People's Committee of Quang Tri Province to conduct a review and evaluation of the implementation of the pilot model of "one-stop, one-stop inspection" as guided in this Circular.

4. The level of collection, payment, and management and use of fees and charges collected at the Lao Bao border gate shall be implemented according to current documents.

5. Organizations and individuals subject to the payment of fees and charges and related agencies shall be responsible for implementing this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.

 

 

 

NOTICE

Regarding the payment of fees and charges

(Issued together with Circular No.../2014/TT-BTC dated... /.../2014 of the Ministry of Finance)

- Basis...(This Circular stipulates the collection of fees and charges)

- Name of agency …(Customs, Animal Quarantine, Plant Quarantine, Health Quarantine, and Border Guard) notice to pay fees and charges ...(specify the name of the specific type of fee or charge incurred) as follows:

1. Customer name: ...

2. Address: ... Phone number: ...

3. Tax code, passport number or Identity Card number (if applicable): ...

4. Procedure performed... (record the specific work of the specialized agency at each stage)

5. Amount of fees and charges to be paid... (VND)

Competent authority...(record the name of the competent authority) hereby informs the customer to pay the above mentioned fees and charges at …(State Treasury or the authorized bank at the Lao Bao border gate)./.

 

 

CONFIRMATION OF FEES AND CHARGES COLLECTION BY THE FEE COLLECTING AUTHORITY

(Signature, full name)