Circular No. 71/2003/TT-BTC guides fees within the decision-making authority of the People's Councils of provinces and centrally governed cities.

CIRCULAR

Regarding guidance on fees within the decision-making authority of the Provincial People's Councils and Central-South City People's Councils

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Implementing the Law on Fees and Charges, the Government issued Decree No. 57/2002/NĐ-CP dated June 3, 2002, detailing principles for determining fee and charge levels, collection, payment, management, and use, while also delegating authority to Provincial People's Councils and Central-South City People's Councils (hereinafter referred to as provincial level) to promulgate certain types of fees.

Based on the Law on Fees and Charges and Decree No. 57/2002/NĐ-CP mentioned above, the Ministry of Finance provides additional guidance on these types of fees as follows:

I. TYPES OF FEES WITHIN THE DECISION-MAKING AUTHORITY OF PROVINCIAL PEOPLE'S COUNCILS

According to Decree No. 57/2002/NĐ-CP, the Provincial People's Council decides on the following types of fees:

1. Construction fee;

2. Land survey and cadastral map preparation fee;

3. Land right certification review fee;

4. Market fee;

5. Tender and auction fee (for fees collected by local authorities);

6. Road usage fee (for roads under local management);

7. Bridge toll (for bridges under local management);

8. Ferry fee;

9. Ferry crossing fee (for ferries under local management);

10. Street curb, dock, parking lot, and water surface usage fee;

11. Land data exploitation and utilization fee;

12. Library fee (for libraries under local management);

13. Security and public order fee;

14. Bicycle, motorcycle, and car parking fee;

15. Scenic spot tour fee (for scenic spots under local management);

16. Historical site tour fee (for historical sites under local management);

17. Cultural facility tour fee (for cultural facilities under local management);

18. Examination and recruitment fee (for educational and training institutions under local management);

19. Sanitation fee;

20. Disaster prevention and control fee.

II. DETERMINATION OF CHARGE LEVELS AND MANAGEMENT AND USE OF COLLECTED FEES

According to Article 5 of Decree No. 57/2002/NĐ-CP, the People's Council determines the charge levels, collection, payment, management, and use for each specific fee based on the following general principles:

1. Regarding charge levels: ensure the principle of determining charge levels as stipulated in Article 8 of Decree No. 57/2002/NĐ-CP and the guidance provided in Part A, Section III of Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance to guide the implementation of laws and regulations on fees and charges.

2. Regarding management and use of collected fees: ensure the principles set out in Articles 11, 12, 13, and 17 of Decree No. 57/2002/NĐ-CP and the guidance provided in Parts C and D, Section III of Circular No. 63/2002/TT-BTC mentioned above.

3. For important provincial fees with significant revenue, such as bridge and road usage fees under provincial management, construction fees, etc., the determination of charge levels for each specific fee delegated to the Provincial People's Council must comply with the procedures stipulated in Article 11 of the Law on Fees and Charges, which requires the provincial People's Committee to submit to the Provincial People's Council for decision. However, in practice, there are some fee collections that, if detailed in separate documents, would be too specific and time-consuming, not timely, and not suitable for the operations of the Provincial People's Council, such as ferry fees, rural market fees, etc. If the Provincial People's Council issues separate documents for each ferry or market, it would waste unnecessary time and be untimely. To address this situation, the following specific guidelines are provided for localities to apply:

a) The provincial People's Committee submits to the Provincial People's Council for decision on the framework of charge levels for the entire province for each type of fee. Based on the framework of charge levels decided by the Provincial People's Council, the provincial People's Committee will determine specific charge levels appropriate to the conditions and circumstances of each area where the fees are generated, emerging, or necessary to collect and implement immediately.

b) For certain types of fees for which the Government or the Ministry of Finance has issued regulations, including tender and auction fees, road usage fees, bridge tolls, ferry crossing fees, examination and recruitment fees, the charge levels shall be applied according to the provisions in those documents until replaced or amended by new directives. For example, the road usage fee from March 1, 2003, shall be implemented according to the provisions in Circular No. 109/2002/TT-BTC dated December 6, 2002, issued by the Ministry of Finance regarding the collection, payment, and management of road usage fees. In cases where the charge level of a particular fee does not align with local conditions, the provincial People's Committee should exchange views and reach consensus with the Ministry of Finance before submitting to the Provincial People's Council for decision.

c) For other types of fees (excluding those mentioned in point b of this section): depending on the specific conditions and circumstances of the locality where the fee collection activities occur, the following points about content and charge levels should be noted:

c.1. For construction fees

- Construction fees are collected from investors building projects for production, business, or housing purposes, aimed at supporting investment in constructing and improving public infrastructure in the area where the project is located.

- Charge level: can be calculated as a percentage of the value of the construction project (excluding the value of installed equipment), varying according to the type of construction project (residential or for production and business purposes) and the residential area, applying different charge levels accordingly. The charge level for residential construction projects is lower than for production and business construction projects. The maximum charge level should not exceed 0.5% for construction projects in Group A, not more than 1% for projects in Group B, and not more than 2% for projects in Group C.

c.2. For land survey and cadastral map preparation fees

- Land survey and cadastral map preparation fees are collected from investors for production and business projects granted land use rights or lease rights by competent state agencies, or permitted to change land use purposes, to support additional costs for land surveys and cadastral map preparations in areas without existing coordinate-based cadastral maps.

- The fee level: based on the steps of work, requirements for cadastral surveying and mapping, and depending on the location and area of land allocated, leased, or permitted to change its purpose, but the maximum collection rate shall not exceed 1,000 VND/m².².

c.3. For the fee for examining the grant of land use rights

- The fee for examining the grant of land use rights is a charge levied on entities registering and submitting applications for land use rights that require or must be examined according to regulations, aimed at compensating for the costs of examining the application files, necessary and sufficient conditions for competent state agencies to allocate land, lease land such as: current land use status conditions, planning and land use plan conditions, living, production, business conditions... The examination fee for granting land use rights applies to cases involving the transfer of ownership of houses attached to land use rights.

- The collection rate: depends on the area of land granted land use rights, the complexity of each type of land use right application file, such as new issuance, reissuance; different purposes of land use (for residential purposes, production, business) and specific local conditions to apply different rates appropriately, ensuring the principle that the collection rate for land used for residential purposes is lower than that for land used for production and business purposes, with the highest rate not exceeding 5,000,000 VND/application.

c.4. For market fees

- Market fees are charges for using sales areas by traders operating within markets to compensate for investment and management costs of the market management board, management team, or enterprise managing the market.

- The collection rate: depends on the scale of the market, the nature of operations of each type of market, the sales area of traders within the market, and specific local conditions to apply different rates appropriately, such as:

+ For markets where traders have fixed shops or stores operating regularly within the market, the fee can be set monthly, but the maximum shall not exceed 200,000 VND/m²/month;²+ For markets where traders operate irregularly without fixed locations, the fee can be charged per person bringing goods to sell or based on the quantity of goods brought into the market. The maximum collection rate shall not exceed 8,000 VND/person/day. In cases where the fee is based on the quantity of goods brought into the market, it may depend on the nature and value of the goods, and can be calculated per kilogram, head, etc., or based on the carrying capacity of the vehicle transporting the goods into the market, but not exceeding 100,000 VND/vehicle or batch of goods.

For markets where traders do not sell regularly or have fixed stalls within the market, the fee level may be calculated per person bringing goods to sell or based on the quantity of goods brought into the market. The maximum collection rate shall not exceed 8,000 VND/person/day. In cases where the fee is calculated based on the quantity of goods brought into the market, depending on the nature and value of the goods, the fee can be calculated per kilogram, head... or based on the carrying capacity of the vehicle transporting goods into the market, but shall not exceed 100,000 VND/vehicle or batch of goods brought into the market.

c.5. For ferry crossing fees

- Ferry crossing fees are charges collected by the ferry owner or passenger terminal from those renting ferries to transport passengers and goods across rivers, canals, or along rivers, canals, lakes, or docking at passenger ships to pick up or drop off passengers while the ship is in transit. These fees are used to cover the costs of running the ferry and managing the passenger terminal (if applicable).

- The collection rate: depends on the type of ferry (propelled by oars, sails, tow ropes, or engines), the nature of operation (cross-river, long-distance, or shuttle services), the distance traveled, and specific local conditions to apply different rates appropriately, such as:

+ For cross-river ferries: the maximum collection rate for passengers shall not exceed 5,000 VND/passenger; for passengers bringing bicycles or motorcycles, additional fees may be charged, but not exceeding 5,000 VND/vehicle; for goods transported by ferry, only goods weighing 50 kg or more are subject to fees, with the collection rate depending on the weight of the goods, but not exceeding 5,000 VND per unit of 50 kg. For bulky goods, the rate may be higher, but not exceeding twice the rate for ordinary goods.

+ For long-distance ferries: the fare is agreed upon between passengers or cargo owners and the ferry owner or passenger terminal based on specific conditions and circumstances, but not exceeding 5,000 VND/km/passenger or 50 kg of cargo.

+ For shuttle ferries: the maximum collection rate shall not exceed 10,000 VND/passenger.

c.6. For road verge, wharf, parking lot, water surface usage fees

- Road verge, wharf, parking lot, and water surface usage fees are charges levied on entities permitted to use road verges, wharfs, parking lots, and water surfaces (lakes, ponds, rivers, canals, streams, etc.) for travel, living, production, and business purposes in accordance with planning, plans, and state regulations on the management and use of road verges, wharfs, parking lots, and water surfaces.

- The collection rate: depends on specific local conditions regarding the management and use of road verges, wharfs, parking lots, and water surfaces to set appropriate rates, such as:

+ For temporarily parking vehicles on road verges permitted under land use planning, road traffic, and urban planning, the maximum collection rate shall not exceed 5,000 VND/vehicle/time and not more than 100,000 VND/vehicle/month.

+ For using wharfs, parking lots, and water surfaces (excluding cases where the State allocates land and collects land use fees or leases land), the maximum annual collection rate shall be 50% of the land or water surface price set by the provincial or centrally-administered municipal People's Committee within the government's pricing framework, or not exceeding 3% of the revenue generated from production and business activities conducted by organizations or individuals permitted to use these facilities for production and business purposes.

c.7. For fees related to the exploitation and use of land-related documents

- Fees for exploiting and using land-related documents are charges levied on individuals requiring access to land-related documents managed by competent state agencies (such as land administration offices, People's Committees of communes, wards, districts, counties, etc.) to cover the costs of managing and serving the exploitation and use of land-related documents by those who need them.

- The collection rate: shall not exceed 200,000 VND/file/document (excluding printing and photocopying costs).

c.8. For library fees

- Library fees are charges aimed at covering essential costs for library operations when providing services using the library's resources for readers.

- The collection rate: depends on specific conditions, operational methods, and service provision modes to set appropriate rates. In principle, library fees include:

+ Reader card fees, with a maximum of 20,000 VND/year for adult readers; and not more than 10,000 VND/year for juvenile readers.

The fee for using multimedia reading rooms, rare document reading rooms, and other special reading rooms (if available) shall not exceed twice the amount of the card reading fee.

For other service activities such as translation, photocopying of documents, utilization of domestic and international library information networks, compilation of thematic bibliographies, provision of processed information products according to reader requests, direct delivery or postal delivery of materials to readers... these are service charges based on agreements between the library and readers with specific needs.

c.9. Regarding security and order fees

- Security and order fees are collected from organizations and households residing within the local area, serving as one of the funding sources for the local security and order fund, aimed at supporting additional activities to maintain security and order in the locality by village police, neighborhood watch teams, and patrol groups.

- The fee level depends on the specific circumstances of each locality, including the operation of neighborhood watch teams and patrol groups, the scale and area of each commune or ward, population density, and household income conditions, to apply appropriate levels:

+ For households without production or business activities, the maximum fee shall not exceed 5,000 VND per household per month;

+ For households engaged in production or business activities, the maximum fee shall not exceed 20,000 VND per household per month;

+ For administrative and public service units, the maximum fee shall not exceed 50,000 VND per unit per month;

+ For production and business establishments, the maximum fee shall not exceed 100,000 VND per establishment per month.

c.10. Regarding bicycle, motorcycle, and car parking fees

- Parking fees for bicycles, motorcycles, and cars are collected from vehicle owners who require parking services at public parking lots and points in accordance with local urban planning and infrastructure regulations.

- The fee level varies depending on the parking method, with corresponding rates applied to different forms of collection, such as:

+ The daytime parking fee for bicycles shall not exceed 500 VND per session, for motorcycles not exceeding 1,000 VND per session, and for cars it depends on the number of seats or weight capacity but shall not exceed 10,000 VND per session.

+ Nighttime parking fees may be higher than daytime fees, but shall not exceed twice the daytime rate. In cases where parking covers both day and night, the total fee for day and night shall not exceed the sum of the daytime and nighttime rates.

+ Monthly parking fees shall not exceed fifty times the daytime rate.

+ For parking points and lots at hospitals, schools, markets... where there is a high demand for parking, lower fees should be applied compared to other places.

+ For parking points and lots that provide parking services for high-quality cars with higher service requirements than regular parking conditions, and at scenic spots, historical sites, cultural facilities where visitors often need to park for extended periods, making parking more difficult, adjustment factors from 1 to 2 can be applied based on specific needs.

c.11. Regarding fees for visiting scenic spots, historical sites, and cultural works

- Fees for visiting scenic spots, historical sites, and cultural works are collected to offset part or all of the maintenance, preservation, and management costs associated with those scenic spots, historical sites, and cultural works.

- The fee level varies based on the actual conditions, scale, and organizational form of visits to each scenic spot, historical site, and cultural work, with appropriate rates applied, but must adhere to the following principles:

+ A uniform rate shall be applied to both Vietnamese and foreign visitors.

+ For adults, the fee shall not exceed 15,000 VND per visit per person.

+ For children, the fee shall not exceed 7,000 VND per visit per person.

+ For recognized international scenic spots, historical sites, and cultural works, higher rates may be applied, but shall not exceed twice the rate specified here.

c.12. Regarding sanitation fees

- Sanitation fees are collected to offset part or all of the investment costs for waste collection and treatment activities in the local area, such as costs for organizing waste collection, transportation, and treatment activities...

- The fee level may vary based on the type of entity, such as individuals, households, administrative and public service units, production and business establishments, located in areas where waste collection and treatment activities are organized, as follows:

+ For individuals and households, the maximum fee shall not exceed 2,000 VND per person per month or 20,000 VND per household per month.

+ For small retail businesses, schools, kindergartens, offices of enterprises, administrative and public service units, the maximum fee shall not exceed 100,000 VND per unit per month.

+ For shops, hotels, restaurants operating food services, the fee shall be determined appropriately based on the scale of each entity, but shall not exceed 200,000 VND per shop per month or 120,000 VND per ton of waste.³ + For factories, hospitals, production bases, markets, railway stations, bus terminals, the maximum fee shall not exceed 120,000 VND per ton of waste.

+ For construction projects, the fee may be calculated based on the volume of waste generated or as a percentage of the construction project's value, but shall not exceed 120,000 VND per ton of waste or 0.05% of the construction project's value.³ + For factories, hospitals, production bases, markets, railway stations, bus terminals, the maximum fee shall not exceed 120,000 VND per ton of waste.

+ For hazardous waste (industrial, medical hazardous waste...), strict regulations must be followed from collection to transportation and disposal. The Provincial People's Council shall determine appropriate fees for each specific case based on local conditions.³ waste or not more than 0.05% of the construction project's value.

c.13. Regarding disaster prevention and mitigation fees

- Disaster prevention and mitigation fees are collected from production and business establishments and households (if necessary) in areas at risk or frequently affected by natural disasters to support local disaster prevention and mitigation efforts.

- The fee level:

- Fee level:

For production and business establishments: depending on the nature of each establishment's activities, different fee levels shall be applied appropriately, such as:

* No adverse impact on the environment, the maximum fee shall not exceed 100,000 VND/year.

* With negative impacts directly affecting the environment, such as resource extraction, mining..., the fee may be higher but shall not exceed 1,000,000 VND/year.

For households, the maximum fee shall not exceed 5,000 VND/household/year.

III. OTHER RELATED ISSUES

1. The decision to levy fees, the scope, and the subjects subject to each type of fee (including those exempted from payment) set forth in this Circular shall be determined by the Provincial People's Councils in accordance with local conditions. As for entities authorized to collect fees, the Provincial People's Committees shall decide accordingly but must ensure compliance with Article 6 of the Ordinance on Fees and Charges and Article 4 of Decree No. 57/2002/NĐ-CP dated June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges.

2. The management and utilization of collected fees must be based on clearly defining whether the fee is a state budget revenue or non-state budget revenue. If it is a state budget revenue, the Provincial People's Council shall determine the percentage of the collected fee to be retained by the collecting entity to cover the costs of collection. In cases where the Provincial People's Council has not specified the portion of the fee to be retained for covering collection costs, the Provincial People's Committee may temporarily decide the percentage of the collected fee to be retained for covering collection costs and must report to the Provincial People's Council at the next session.

3. The application of a specific fee level must be uniformly applied to both state budget fees and non-state budget fees. In the case of non-state budget fees, the fee level (uniformly applied) already includes value-added tax.

4. Regarding fee collection receipts: for state budget fees, organizations and individuals collecting fees must issue and provide receipts to the payers according to the current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps. For non-state budget fees, organizations and individuals collecting fees must issue and hand over invoices to the payers according to the current regulations of the Ministry of Finance on the issuance, management, and use of sales invoices. In cases where organizations and individuals collecting fees require the use of self-printed invoices or other types of collection receipts different from the standard receipt format or special receipts such as pre-printed tickets with fee amounts, they must submit a request to the competent tax authority for approval according to the prescribed procedures.

This Circular shall take effect fifteen days after its publication in the Official Gazette. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for consideration and resolution.