Circular No. 74/2019/TT-BTC amends Clause 2, Article 9 of Circular No. 216/2016/TT-BTC, providing for the management and use of civil enforcement fee funds by organizations collecting fees that are allocated operational costs. These organizations must retain a portion to cover items as prescribed by Decree No. 120/2016/NĐ-CP, deposit a portion into the account of the Civil Enforcement Agency General Department, and transfer a portion to the state budget.
Đối tượng áp dụng
Organizations collecting civil enforcement fees are allocated operational costs according to regulations of the Government or the Prime Minister.
Các điểm cốt lõi
- Organizations collecting fees retain 55% of the collected fee amount to cover items as prescribed by Decree No. 120/2016/NĐ-CP.
- Within ten days, the civil enforcement agency shall transfer 55% of the fee amount into the account of the detention facility or criminal enforcement agency of the county-level public security organ that has collected the fee or enforcement assets.
- Organizations collecting fees must deposit 20% of the collected fee amount into the account of the Civil Enforcement Agency General Department (or the Civil Enforcement Bureau under the Ministry of National Defense) at the State Treasury to balance expenses.
- Organizations collecting fees must deposit 25% of the collected fee amount into the state budget.
- Annually, organizations collecting fees must settle their income and expenditure according to actual figures, and any unspent fee amount from the year may be carried over to the following year.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing the burden of costs on civil enforcement agencies, increasing the efficiency of resource utilization.
- Negative impact: It may cause difficulties in managing and balancing fee funds among units.
❓ Câu hỏi thường gặp
What percentage of the collected fee amount can organizations collecting fees retain to cover items as prescribed by Decree No. 120/2016/NĐ-CP?
Organizations collecting fees retain 55% of the collected fee amount.
What is the deadline for transferring the fee amount into the account of the detention facility or criminal enforcement agency of the county-level public security organ?
Within ten days from the date the civil enforcement agency collects the civil enforcement fee.
What percentage of the collected fee amount must organizations collecting fees deposit into the account of the Civil Enforcement Agency General Department?
Organizations collecting fees must deposit 20% of the collected fee amount into the account of the Civil Enforcement Agency General Department.
What percentage of the unspent fee amount can organizations collecting fees carry over to the following year?
Annually, organizations collecting fees must settle their income and expenditure according to actual figures, and any unspent fee amount from the year may be carried over to the following year.
What percentage of the collected fee amount must organizations collecting fees deposit into the state budget?
Organizations collecting fees must deposit 25% of the collected fee amount into the state budget.
Toàn văn
CIRCULAR
Amending and supplementing Clause 2, Article 9 of Circular No. 216/2016/TT-BTC
dated November 10, 2016 issued by the Minister of Finance on the collection rate, collection system, payment, management, and use of civil enforcement fees
Pursuant to Decree No. 120/2016/ND-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 the Law on Fees and Charges dated November 25, 2015;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to Decree No. 62/2015/ND-CP dated July 18, 2015 of the Government detailing and guiding the implementation of certain provisions of the Civil Enforcement Act;
The Minister of Finance hereby issues this Circular amending and supplementing Clause 2, Article 9 of Circular No. 216/2016/TT-BTC dated November 10, 2016 issued by the Minister of Finance on the collection rate, collection system, payment, management, and use of civil enforcement fees.
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
Amending and supplementing Clause 2, Article 9 of Circular No. 216/2016/TT-BTC as follows:
Article 1. "2. In cases where the fee collecting organization is allocated operational costs according to the regulations of the Government or the Prime Minister regarding the self-management and self-responsibility mechanism for the use of staff positions and administrative management funds for state agencies, the management and use of civil enforcement fees shall be carried out as follows:
a) The fee collecting organization shall retain 55% of the collected civil enforcement fees to cover expenses as stipulated in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government.
For cases where detention facilities or district-level public security agencies collect money or assets for enforcement: Within ten days from the date when the civil enforcement agency collects civil enforcement fees on the money or assets collected by the detention facility or district-level public security agency for enforcement, the civil enforcement agency shall transfer 55% of the collected civil enforcement fees into the account of the detention facility or district-level public security agency that has collected the money or assets for enforcement. This amount shall be used to cover expenses as stipulated in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government.
b) The fee collecting organization shall be responsible for depositing 20% of the collected civil enforcement fees into the account of the Civil Enforcement General Department under the Ministry of Justice (or the Civil Enforcement Bureau under the Ministry of National Defense for fee collecting organizations that are military region enforcement agencies and equivalent entities) at the State Treasury. The Civil Enforcement General Department under the Ministry of Justice (or the Civil Enforcement Bureau under the Ministry of National Defense) shall allocate civil enforcement fees to fee collecting organizations in areas where the collected fees are insufficient to cover the expenses as stipulated in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government.
The amount of civil enforcement fees deposited by the fee collecting organization into the account of the Civil Enforcement General Department (or the Civil Enforcement Bureau under the Ministry of National Defense for fee collecting organizations that are military region enforcement agencies and equivalent entities) shall be considered as 100%. The Civil Enforcement General Department (or the Civil Enforcement Bureau under the Ministry of National Defense) shall manage and allocate civil enforcement fees for permitted management and allocation of civil enforcement fees (for office supplies, accounting books, tracking, summarizing data for distribution of civil enforcement fees, communication, training, directing operations, inspection, reporting, and other activities directly related to the management and allocation of civil enforcement fees) and expenses as stipulated in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; however, the annual expenditure shall not exceed 15% of the total civil enforcement fees submitted by units.
Annually, the fee collecting organization must settle accounts based on actual figures. After settling accounts according to regulations, any unspent civil enforcement fees in the year may be carried over to the next year for continued spending according to prescribed regulations.
c) The fee collecting organization shall be responsible for depositing 25% of the collected civil enforcement fees into the state budget."
1. This Circular takes effect from December 10, 2019.
Article 2. Implementation clause
VU THI MAI
During implementation, if any difficulties arise, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for study and supplementary guidance./.
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