Circular No. 77/2000/TT-BTC guides the management and use of fees and charges related to the protection of aquatic resources.

CIRCULAR

Guidelines for the management and use of fees and charges related to fisheries resource protection work

(Inspection of fishing vessels and equipment, quality and aquatic animal health)

To strengthen the management of revenue and expenditure of fees and charges related to fisheries resource protection work.

Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Governmenton fees and charges under the state budget.

After reaching consensus with the Ministry of Fisheries and the Ministry of Finance, guidelines for the management and use of fees and charges related to fisheries resource protection work are as follows:

1. Revenue from fees and charges related to fisheries resource protection work is a source of state budget revenue. The objects, rates of collection, and organizations collecting fees and charges related to fisheries resource protection work shall be implemented according to Decision No. 20/2000/BTC dated February 21, 2000 of the Minister of Finance on the establishment of fee and charge rates for fisheries resource protection work.

I. GENERAL PROVISIONS

2. The Fisheries Resource Protection Agency under the Ministry of Fisheries, local Fisheries Resource Protection Agencies, and local fishery centers (collectively referred to as fisheries resource protection agencies) shall organize the collection of fees and charges for fisheries resource protection work. They may retain 40% of the total amount collected before remitting it to the state budget for expenses related to organizing the collection of fees and charges, while the remaining 60% must be remitted to the state budget.

3. Organizations responsible for collecting fees must open a fee collection account at the State Treasury where transactions take place; within ten days of collecting fees and charges for fisheries resource protection work, the organization must deposit the funds into its account at the State Treasury.

1. Contents of expenditures for fees and charges:

II. SPECIFIC PROVISIONS

Revenue from fees and charges for fisheries resource protection work can be used by the organization according to the approved budget plan, including the following items:

Salaries and allowances for outsourced labor (if applicable).

Safety equipment and uniforms.

Travel expenses and hazardous duty allowances.

Overtime pay.

Purchase of materials, tools, chemicals, and receipts.

Purchase and repair of specialized technical equipment.

Rental of specialized technical equipment.

Training and propaganda for staff involved in fee collection.

Other expenses directly serving the organization of fee collection.

2% of the bonus and welfare fund based on three months' salary of the unit (including salaries and wages of staff listed in the payroll) and within the percentage ratio allowed for use.

All the above expenses shall be carried out according to current financial expenditure standards and regulations.

2. Preparation and implementation of the budget for revenue and expenditure of fees and charges.

Units collecting fees and charges are responsible for preparing and implementing the budget for revenue and expenditure of fees and charges related to fisheries resource protection work according to Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance guiding the decentralization, preparation, implementation, and settlement of the state budget. This circular provides detailed guidance on the following additional contents:

Based on the annual state budget plan assigned by the competent authority, the superior supervisory agency will, after consultation with the same-level finance agency, allocate the budget for revenue and expenditure simultaneously with the state budget revenue and expenditure plan for subordinate units according to the budget classification.

On the basis of the annual state budget revenue and expenditure plan assigned by the competent authority and the progress of work implementation, the fisheries resource protection agency will prepare a report on the previous quarter's budget revenue and expenditure situation and draft the next quarter's budget revenue and expenditure plan (divided by month) and detail according to the budget classification, sending it to the superior supervisory agency and the State Treasury where transactions take place. The superior supervisory agency will consolidate and send it to the same-level finance agency.

Based on the actual revenue from fees and charges deposited with the State Treasury and the approved expenditure budget, and in accordance with the current regulations on valid and legitimate vouchers, the State Treasury will inspect and provide advance payments or settle accounts for the unit according to the regulations on the management, issuance, and settlement of state budget expenditures through the State Treasury and the provisions of this circular.

Units collecting fees and charges for fisheries resource protection work will spend according to the approved budget. If revenue decreases during the year, corresponding expenditure reductions will occur. In cases where additional expenditure is required to increase revenue beyond the approved budget, approval from the competent authority for supplementary budget expenditure is necessary.

Monthly, units base their declaration and payment of state budget revenue on the actual revenue collected, remitting 60% to the state budget. For the Fisheries Resource Protection Agency, all funds are transferred entirely to the central government budget; for local Fisheries Resource Protection Agencies and Fishery Centers, all funds are transferred entirely to the local government budget.

Any retained fees that remain unused at the end of the year must be remitted to the state budget by the unit.

3. Settlement of revenue and expenditure of fees and charges.

At the end of each quarter and year, units collecting fees and charges are responsible for settling all revenue and expenditure of fees and charges related to fisheries resource protection work according to Decision No. 999 TC/QĐ-CĐKT dated November 2, 1996 of the Ministry of Finance on the system of accounting for administrative and public service units.

The inspection and review of settlement reports for units collecting fees and charges for fisheries resource protection work shall be conducted according to Circular No. 21/2000/TT-BTC dated March 16, 2000 of the Ministry of Finance on the examination and approval of annual settlement reports for administrative and public service units.

The superior supervisory agency has the responsibility to coordinate with the finance agency to conduct regular (or surprise) inspections of units collecting fees to ensure proper collection and expenditure according to purpose, effectiveness, and timely handling of any violations (if any).

This circular takes effect from March 7, 2000; other regulations regarding the use of fees and charges for fisheries resource protection work that conflict with this circular are abolished.

III. IMPLEMENTATION PROVISIONS

During implementation, if there are any difficulties, units are advised to report them to the Ministry of Finance for appropriate amendments and supplements./.

During the implementation process, if there are any difficulties, units are requested to report to the Ministry of Finance for amendments and supplements to ensure appropriateness./.