Circular No. 73/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for inspecting machines, equipment, materials with strict requirements for labor safety; fees for assessing operating conditions of inspection activities; and registration fees for issuing Certificates of Qualification for Technical Safety Inspection Activities.

This Circular stipulates the level of collection, collection system, payment, management, and use of fees for inspecting machines, equipment, materials with strict requirements for labor safety; fees for assessing operating conditions of inspection activities; and registration fees for issuing Certificates of Qualification for Technical Safety Inspection Activities. The fee levels are specifically defined for each type of machine and equipment, with the highest level reaching up to 39 million VND. This Circular takes effect from July 15, 2014.

Số hiệu73/2014/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật24/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành30/05/2014
Ngày áp dụng15/07/2014
Ngày hết hiệu lực01/01/2017
Tình trạngExpired
✦ Tóm lược thông minh

This Circular stipulates the level of collection, collection system, payment, management, and use of fees for inspecting machines, equipment, materials with strict requirements for labor safety; fees for assessing operating conditions of inspection activities; and registration fees for issuing Certificates of Qualification for Technical Safety Inspection Activities. The fee levels are specifically defined for each type of machine and equipment, with the highest level reaching up to 39 million VND. This Circular takes effect from July 15, 2014.

Đối tượng áp dụng

Organizations and individuals using machines, equipment, materials with strict requirements for labor safety; organizations conducting technical safety inspection activities.

Các điểm cốt lõi

  • Organizations and individuals using machines, equipment, materials with strict requirements for labor safety must pay inspection fees according to the prescribed levels (from 700,000 VND to 39 million VND).
  • Inspection fees collected by inspection organizations that are enterprises do not belong to the state budget; enterprises have the obligation to pay taxes and manage and use the collected fees in accordance with regulations.
  • When submitting applications for assessing operating conditions of inspection activities, organizations must pay assessment fees (13,500,000 VND per application) and registration fees for issuing Certificates of Qualification for Technical Safety Inspection Activities (200,000 VND per application).
  • Fees collected by public institutions are part of the state budget; the institution is entitled to retain 90% of the collected fees to cover expenses and remit 10% to the state budget.
  • The Department of Labor Safety (Ministry of Labor, Invalids, and Social Affairs) is responsible for collecting assessment fees for operating conditions of inspection activities and registration fees for issuing Certificates of Qualification.

🌐 Tác động xã hội từ văn bản này

  • Citizens and businesses will have to bear additional costs for inspecting machines and equipment with strict requirements for labor safety.
  • Enterprises engaged in technical safety inspection activities must comply with regulations on collection, payment, management, and use of fees as stipulated in this Circular.

❓ Câu hỏi thường gặp

What is the level of inspection fees for machines and equipment with strict requirements for labor safety?

The inspection fee ranges from 700,000 VND to 39 million VND depending on the technical characteristics of the machines and equipment.

How do enterprise inspection organizations collect inspection fees?

Inspection fees collected by enterprise inspection organizations do not belong to the state budget. Enterprises have the obligation to pay taxes and manage and use the collected fees in accordance with regulations.

Which organization is responsible for collecting fees for assessing operating conditions of inspection activities?

The Department of Labor Safety (Ministry of Labor, Invalids, and Social Affairs) is responsible for collecting fees for assessing operating conditions of inspection activities.

What is the registration fee for issuing Certificates of Qualification for Technical Safety Inspection Activities?

The initial issuance of the Certificate has a registration fee of 200,000 VND, reissuance due to expiration is 200,000 VND per issuance, and reissuance due to loss or damage is 150,000 VND per issuance.

What is the fee for assessing operating conditions of inspection activities?

The fee for assessing operating conditions when issuing or reissuing due to expiration of the Certificate of Qualification for Technical Safety Inspection Activities is 13,500,000 VND per application.

Toàn văn

MINISTRY OF FINANCE

_________

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

_____________________

Number: 73/2014/TT-BTC

Hanoi, May 30, 2014

 

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for inspecting machines, equipment, and materials with strict requirements for labor safety; fees for assessing operating conditions of inspection; and registration fees for issuing certificates of qualification for technical labor safety inspection activities.

equipment and materials with strict requirements for labor safety; fees for assessing operating conditions of inspection and certification issuance fees for meeting the operating conditions of technical safety inspection

operating conditions of inspection and certification fees for meeting the operating conditions of technical safety inspection

operating conditions of technical safety labor inspection

Pursuant to Ordinance on Fees and Registration Fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Registration Fees; and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to Decree No. 45/2013/NĐ-CP dated May 10, 2013 of the Government detailing some provisions of the Labor Code on working hours, rest periods, and labor safety and hygiene;

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

At the proposal of the Director of the Policy Department;

The Minister of Finance hereby issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for inspecting machines, equipment, and materials with strict requirements for labor safety; fees for assessing operating conditions of inspection; and registration fees for issuing certificates of qualification for technical labor safety inspection activities, as follows:

Article 1. Subjects paying fees and registration fees

1. Organizations and individuals using types of machines, equipment, and materials with strict requirements for labor safety when requesting Technical Inspection Organizations (hereinafter referred to as Inspection Organizations) to conduct inspections must pay inspection fees according to the provisions of this Circular.

2. Organizations when submitting applications for assessment of operating conditions for technical labor safety inspection must pay the fee for assessing operating conditions and pay the registration fee upon issuance of the Certificate of Qualification for Technical Labor Safety Inspection Activities, according to the provisions of this Circular.

Article 2. Units collecting fees and registration fees

1. Inspection Organizations (including public institutions and enterprises) conducting inspections are units collecting inspection fees for machines, equipment, and materials with strict requirements for labor safety.

2. The Department of Labor Safety (Ministry of Labor, Invalids, and Social Affairs) is the unit collecting fees for assessing operating conditions of inspection and registration fees for issuing Certificates of Qualification for Technical Labor Safety Inspection Activities.

Article 3. Level of fees and charges

Article 3. Levels of inspection fees, fees for assessing operating conditions of inspection, and registration fees for issuing Certificates of Qualification for Technical Labor Safety Inspection Activities shall be implemented according to the Fee and Registration Fee Schedule attached to this Circular.

2. The level of inspection fees applicable at Inspection Organizations that are enterprises already includes value-added tax.

Article 4. Management and Utilization of Fees and Charges

Article 4. Inspection fees for machines, equipment, and materials with strict requirements for labor safety

a) Inspection fees collected by public institutions are revenue belonging to the state budget, the collecting unit retains 90% of the collected fees to cover expenses for the items specified in Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of laws on fees and registration fees.

The collecting unit remits 10% of the remaining fees to the state budget according to the current State Budget Classification.

When collecting fees, the collecting unit issues a receipt to the payer according to regulations.

b) Inspection fees collected by Inspection Organizations that are enterprises are not revenue belonging to the state budget. Enterprises have the obligation to pay taxes according to the law on the collected fees and manage and use the proceeds from the fees after tax payment according to regulations. When collecting fees, enterprises issue invoices to the payer according to regulations.

Article 5. Fees for assessing operating conditions of inspection and registration fees for issuing Certificates of Qualification for Technical Labor Safety Inspection Activities are revenue belonging to the state budget, the collecting unit retains 90% of the collected fees to cover expenses for the items specified in Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of laws on fees and registration fees. The collecting unit remits 10% of the remaining fees and 100% of the registration fees to the state budget according to the current State Budget Classification.

When collecting fees and registration fees, the collecting unit issues receipts to the payers according to the regulations of the Ministry of Finance.

Article 6. Other matters related to the collection, payment, management, use, and publicizing of the fee and registration fee system not detailed in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and registration fees, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of some provisions of the Law on Tax Administration; the Law Amending and Supplementing Some Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and registration fees belonging to the state budget, Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods and services and other amended and supplemented documents (if any).

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

Article 7. This Circular takes effect from July 15, 2014.

Article 8. Abolish Circular No. 20/2009/TT-BTC dated February 4, 2009 of the Ministry of Finance on the level of collection, collection system, payment, management, and use of fees for inspecting types of machines, equipment, and materials with strict requirements for labor safety.

3. During the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance./.

 

 Place of Receipt:
- Central Party Office;
- Office of the General Secretary;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- Official Gazette;
- Legal Draft Inspection Department (Ministry of Justice);
- People's Committees, Departments of Finance, Tax Departments, National Treasury
Of provinces and centrally governed cities;
- Units under the Ministry of Finance;
- Government website;
- Ministry of Finance website;
- To be filed with VT, CST (CST 5).

DEPUTY MINISTER
DEPUTY MINISTER

(signed)


Vu Thi Mai

 

SCHEDULE OF FEES AND CHARGES

(Issued together with Circular No. 73/2014/TT-BTC dated May 30, 2014)

Quarter (1)

Content

I

Inspection fees for machines, equipment, and materials with strict requirements for labor safety

 

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

Unit

Rate of Collection (VND)

Name of equipment

Technical Characteristics

1

Boiler

Capacity less than 01 ton/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

700.000

Capacity from 01 ton/hour to 02 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.400.000

Capacity from above 02 tons/hour to 06 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.500.000

Capacity from above 06 tons/hour to 10 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.800.000

Capacity from above 10 tons/hour to 15 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

4.400.000

Capacity from above 15 tons/hour to 25 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

5.000.000

Capacity from above 25 tons/hour to 50 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

8.000.000

Capacity from above 50 tons/hour to 75 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

10.800.000

Capacity from above 75 tons/hour to 125 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

14.000.000

Capacity from above 125 tons/hour to 200 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

23.000.000

Capacity from above 200 tons/hour to 400 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

32.000.000

Capacity above 400 tons/hour

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

39.000.000

2

Pressure Vessel

Volume up to 02 m3

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

500.000

Volume above 02 m3 to 10 m3

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

800.000

Volume above 10 m3 to 25 m3

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.200.000

Volume above 25 m3 to 50 m3

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.500.000

Volume above 50 m3 to 100 m3

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

4.000.000

Volume above 100 m3 b) Type B: Land area from 350 to 400 square meters, usable house area from 250 to 300 square meters3

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

6.000.000

Volume above 500 m3

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

7.500.000

3

Refrigeration System

Cooling capacity up to 30,000 kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.400.000

Cooling capacity above 30,000 kcal/h to 100,000 kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.500.000

Cooling capacity above 100,000 kcal/h to 1,000,000 kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

4.000.000

Cooling capacity above 1,000,000 kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

5.000.000

4

Pipeline

 

 

 

4.1

Hot water pipeline

Pipe diameter up to 150 mm

t s

9.000

Pipe diameter above 150 mm

t s

14.000

4.2

Metal and non-metal gas pipelines

Pipe diameter up to 150 mm

t s

10.000

Pipe diameter above 150 mm

t s

15.000

5

Crane

 

 

 

5.1

Crane

Load under 3.0 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

700.000

Load from 3.0 tons to 7.5 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.200.000

Load above 7.5 tons to 15 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.200.000

Load above 15 tons to 30 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

3.000.000

Load above 30 tons to 75 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

4.000.000

Load above 75 tons to 100 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

5.000.000

Load above 100 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

6.000.000

5.2

Tower cranes

Load under 4 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.760.000

Load from 4 tons to 10 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.400.000

Load from over 10 tons to 40 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

3.200.000

Load over 40 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

6.000.000

5.3

Other types of shaft machines

Load under 3.0 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

700.000

Load from 3.0 tons to 7.5 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.200.000

Load above 7.5 tons to 15 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.200.000

Load above 15 tons to 30 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

3.000.000

Load above 30 tons to 75 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

4.000.000

Load above 75 tons to 100 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

5.000.000

Load above 100 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

6.000.000

6

Winch, Load Shaft, Passenger Cableway, Manual Winch with load of 1,000 kg or more

Load up to 1.0 ton and lifting angle from 0 degrees to 35 degrees.

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.800.000

Load above 1 ton and lifting angle above 35 degrees to 90 degrees.

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.000.000

Passenger Cableway

Length of cable in meters

20.000

Manual winch with load of 1,000 kg or more.

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.000.000

7

Material Hoist, Passenger Hoist, Man Hoist; Man Platform, Material Platform

Lift capacity under 3 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

700.000

Lift capacity from 3 tons or more

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.500.000

Lift people up to 10 people

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.500.000

Elevators for more than 10 persons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

3.000.000

8

Various types of elevators

Elevators with less than 10 floors

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.000.000

Elevators with from 10 to 20 floors

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

3.000.000

Elevators with more than 20 floors

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

4.500.000

9

Electric hoists, hand chain hoists

Electric hoists with lifting capacity up to 3 tons, hand chain hoists with lifting capacity from 1 ton to 3 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

750.000

Electric hoists, hand chain hoists with lifting capacity from over 3 tons to 7.5 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.300.000

Electric hoists, hand chain hoists with lifting capacity over 7.5 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.800.000

10

Forklifts with load capacity of 1.0 ton or more, self-propelled personnel carriers

Lifting capacity from 1 ton to 3 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.100.000

Lifting capacity from over 3 tons to 7.5 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.600.000

Lifting capacity from over 7.5 tons to 15 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.900.000

Lifting capacity over 15 tons

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.500.000

Self-propelled personnel carriers (regardless of load capacity)

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.400.000

11

Gas preparation systems; gas charging systems; liquefied gas, dissolved gas systems

Systems with 20 or fewer charging ports

System"

2.500.000

Systems with 21 or more charging ports

System"

3.000.000

12

Cylinders for containing and transporting compressed gases, liquefied gases, dissolved gases

Cylinders for liquefied petroleum gas with a volume of less than 30 liters (Periodic inspection)

Article 6. Requirements for ensuring energy consumption standards

25.000

Cylinders for liquefied petroleum gas with a volume of 30 liters or more (Periodic inspection)

Article 6. Requirements for ensuring energy consumption standards

40.000

Standard cylinders for liquefied petroleum gas (Initial inspection)

Article 6. Requirements for ensuring energy consumption standards

70.000

Other cylinders (regardless of volume)

Article 6. Requirements for ensuring energy consumption standards

50.000

Cylinders for toxic gases (regardless of volume)

Article 6. Requirements for ensuring energy consumption standards

70.000

13

Roller coasters, carousels, water slides, and other amusement facilities

Roller coasters, carousels with less than 20 people

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.500.000

Roller coasters, carousels with 21 or more people

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

3.000.000

Water slides and other amusement facilities

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.000.000

Stage platforms, grandstands

t s2

100.000

14

Escalators, moving walkways for people

Escalators regardless of capacity

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.200.000

Moving walkways for people regardless of capacity

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.500.000

15

Hot water boilers

Capacity less than 500,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

560.000

Capacity from 500,000 to 750,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.200.000

Capacity from over 750,000 Kcal/h to 1,000,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.000.000

Capacity from over 1,000,000 Kcal/h to 1,500,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.400.000

Capacity from over 1,500,000 Kcal/h to 2,000,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

560.000

Capacity over 2,000,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

800.000

16

Oil heaters

Capacity less than 1,000,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

960.000

Capacity from 1,000,000 to 2,000,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.200.000

Capacity from over 2,000,000 Kcal/h to 4,000,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

1.440.000

Capacity over 4,000,000 Kcal/h

- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable).

2.000.000

II

Fee for assessing operating conditions when issuing, reissuing, and supplementing the Certificate of Eligibility for Occupational Safety Technical Inspection Activities

 

 

1

Fee for assessing operating conditions when reissuing due to expiration of the period stated on the Certificate of Eligibility for Occupational Safety Technical Inspection Activities

Time period

13.500.000

2

Fee for assessing operating conditions when reissuing to supplement the scope of activities on the Certificate of Eligibility for Occupational Safety Technical Inspection Activities

Time period

5.500.000

III

Fee for issuing and reissuing the Certificate of Eligibility for Occupational Safety Technical Inspection Activities

 

 

1

First issuance, reissuance of the Certificate due to expiration of term

Certificate

200.000

2

Reissuance of the Certificate due to loss or damage

Certificate

150.000

3

Supplementing, amending the Certificate

Certificate

150.000

Note: No fee for assessing operating conditions when reissuing due to loss or damage of the Certificate of Eligibility for Occupational Safety Technical Inspection Activities./.

 

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73/2014/TT-BTC
Circular No. 73/2014/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for inspecting machines, equipment, materials with strict requirements for labor safety; fees for assessing operating conditions of inspection activities; and registration fees for issuing Certificates of Qualification for Technical Safety Inspection Activities.
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156/2013/TT-BTC Thông tư số 156/2013/TT-BTC Hướng dẫn thi hành một số điều của Luật Quản lý thuế; Luật sửa đổi, bổ sung một số điều của Luật Quản lý thuế và Nghị định số 83/2013/NĐ-CP ngày 22/7/2013 của Chính phủ Hết hiệu lực 45/2006/TT-BTC Thông tư số 45/2006/TT-BTC Sửa đổi, bổ sung Thông tư số 63/2002/TT-BTC ngày 24/7/2002 của Bộ Tài chính hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí Còn hiệu lực 63/2002/TT-BTC Thông tư số 63/2002/TT-BTC Hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí Hết hiệu lực 51/2010/NĐ-CP Nghị định số 51/2010/NĐ-CP Quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ Hết hiệu lực 153/2012/TT-BTC Thông tư số 153/2012/TT-BTC Hướng dẫn việc in, phát hành, quản lý và sử dụng các loại chứng từ thu tiền phí, lệ phí thuộc ngân sách nhà nước Hết hiệu lực 83/2013/NĐ-CP Nghị định số 83/2013/NĐ-CP Quy định chi tiết thi hành một số điều của Luật Quản lý thuế và Luật Sửa đổi, bổ sung một số điều của Luật Quản lý thuế Hết hiệu lực 64/2013/TT-BTC Thông tư số 64/2013/TT-BTC Hướng dẫn thi hành Nghị định số 51/2010/NĐ-CP ngày 14 tháng 5 năm 2010 của Chính phủ quy định về hoá đơn bán hàng hóa, cung ứng dịch vụ. Hết hiệu lực

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