Circular No. 76/2010/TT-BTC stipulates the levels of fees and charges, the collection, payment, management, and use of such fees and charges in the field of atomic energy.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees and charges in the field of atomic energy

______________________________

Pursuant to the Atomic Energy Law dated June 3, 2008;

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Science and Technology (in Circular No. 636/BKHCN-KHTC dated March 30, 2010), the Ministry of Finance stipulates the level of collection, collection system, payment, management, and use of fees and charges in the field of atomic energy as follows:

Article 1. General Provisions

1. Organizations and individuals within Vietnam and abroad when requesting issuance, reissuance, extension, amendment, or supplementation of radiation work permits, registration for nuclear energy application support services, radiation employee certificates, and certificates for nuclear energy application support services (hereinafter referred to as issuing permits, registrations, and certificates) must pay fees and charges according to the provisions of this Circular.

2. This Circular promulgates the Table of Fee and Charge Levels for Issuing Permits, Registrations, and Certificates in the Field of Atomic Energy.

3. The competent authority issuing permits, registrations, and certificates in accordance with the Atomic Energy Law (hereinafter referred to as the fee and charge collecting agency) shall be responsible for organizing the collection, payment, management, and use of fees and charges collected in accordance with the provisions of this Circular.

Article 2. Collection, Payment of Fees and Charges

1. The fee and charge payer must pay the full amount of fees and charges at the prescribed levels in the Table of Fee and Charge Levels issued together with this Circular immediately upon submitting the application for permit, registration, and certificate issuance.

2. The fee and charge collecting agency must issue a receipt for the payment of fees and charges to the fee and charge payer.

3. Fees and charges stipulated in this Circular shall be collected in Vietnamese Dong.

4. The fee and charge collecting agency may open a "temporary holding account for fees and charges" at the State Treasury where the collection and payment take place to monitor and manage the collected fees and charges.

Article 3. Management and Use of Fees and Charges

Fees and charges as prescribed in this Circular are revenue belonging to the state budget, which shall be managed and used as follows:

1. The fee and charge collecting agency may retain 85% (eighty-five percent) of the collected fees before remitting them to the state budget to cover expenses related to the implementation of assessment tasks and fee collection, specifically as follows:

- Paying salaries, wages, honoraria, allowances, and contributions calculated based on salary (health insurance, social insurance, and trade union fees) for employees directly performing related work, excluding salary costs for officials and civil servants already receiving salary from the state budget according to regulations;

- Purchasing, repairing, maintaining, and depreciating assets, machinery, equipment, working tools, and fixed assets to implement assessments, issue permits, registrations, certificates, and collect fees and charges. Expenses for purchasing assets, machinery, and equipment can be sourced from depreciation of fixed assets;

- Purchasing materials, raw materials such as office supplies, office materials, telephone, electricity, water, fuel, travel expenses, and other expenses like printing, purchasing forms, permits, registrations, invoices, and other publications;

- Renting office space, specialized outsourcing, information retrieval services, translation services, and appraisal services;

- Training, upgrading, seminar, and conference expenses both domestically and internationally related to professional and vocational matters; expenses for disseminating, promoting, and guiding regulations on permit, registration, and certificate issuance; expenses for implementing research projects and programs to improve procedures and processes for permit, registration, and certificate issuance;

- Expenses for resolving disputes and complaints related to permit, registration, and certificate issuance;

- Allocating rewards and welfare funds for staff directly involved in assessment, permit, registration, certificate issuance, and fee collection in the agency according to the principle that the maximum annual reward and welfare fund per person should not exceed three months' salary if the current year's income exceeds the previous year's, and should be equal to two months' salary if the current year's income is lower than or equal to the previous year's after ensuring the aforementioned expenses.

Annually, the fee and charge collecting agency must settle accounts based on actual figures. After settling accounts according to regulations, any remaining retained fees and charges from the current year that have not been fully spent may be carried over to the next year for continued expenditure according to the prescribed regulations.

2. The fee and charge collecting agency is responsible for remitting 100% (one hundred percent) of the collected charges and 15% (fifteen percent) of the collected fees into the state budget according to the corresponding chapters, types, sections, and items of the current state budget classification.

Article 4. Organization of Implementation

1. This Circular takes effect 45 days from the date of signature. This Circular replaces Decision No. 38/2006/QĐ-BTC dated July 24, 2006 of the Minister of Finance regarding the regulation of the level of collection, collection system, payment, management, and use of fees and charges in the field of radiation safety and control.

2. Other contents related to the collection, payment, management, use, and public disclosure of fee and charge systems in the field of atomic energy not mentioned in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; 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 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 60/2007/TT-BTC dated July 14, 2007 of the Ministry of Finance guiding the implementation of certain articles of the Tax Administration Law and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain articles of the Tax Administration Law.

3. During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and resolution.