Circular No. 78/1999/TT-BTC guiding the system of fee and charge collection according to Decision No. 53/1999/QĐ-TTg dated March 26, 1999 of the Prime Minister on certain measures to encourage foreign direct investment.

REGULATION TƯ

Guidelines for the collection of fees and charges pursuant to Decision No. 53/1999/QĐ-TTG dated March 26, 1999 of the Prime Minister on certain measures to encourage foreign direct investment

March 26, 1999Based on Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget;

Based on Article 6 of the Law on Foreign Investment in Vietnam promulgated on February 18, 1997;

Based on Decision No. 53/1999/QĐ-TTg dated March 26, 1999 of the Prime Minister on certain measures to encourage foreign direct investment;

The Ministry of Finance guides the implementation of the collection of fees and charges under the state budget as follows:

1. Uniformly apply the rates of fees and charges for visiting historical, cultural, scenic sites recognized by the Ministry of Culture and Information or decided by provincial or centrally-administered municipal People's Committees to be registered and protected, museums (including national museums, specialized museums, local museums), and houses of tradition using Vietnamese Dong, applicable to organizations and individuals, regardless of whether they are Vietnamese or foreign organizations and individuals, as follows:

a) For rates already specified in the regulations on the collection and payment of fees and charges under the state budget established by competent authorities pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government, the current rate applied to Vietnamese organizations and individuals in Vietnamese Dong shall be maintained. In cases where the rate is no longer appropriate, the collecting agency must submit a written proposal to the competent authority for review and decision. Until a new decision is made, the collection must continue at the previously specified rate.

b) For fees and charges under the state budget established without proper authority pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government, such collections must be suspended. If it is deemed necessary and appropriate to continue such fees and charges, a written report and proposal must be submitted to the competent authority for review and decision before resuming collection.

2. Foreign-invested enterprises operating under the Law on Foreign Investment in Vietnam (including joint ventures, wholly foreign-owned enterprises, and organizations engaging in business cooperation with foreign entities) when receiving services from Vietnamese agencies and organizations for public service activities, public works, and administrative management tasks prescribed by law to collect fees and charges, shall pay such fees and charges according to the rates set for Vietnamese organizations and individuals in Vietnamese Dong.

3. This Circular applies to fees and charges under the state budget and takes effect from July 1, 1999. Other provisions regarding fees and charges not covered by this Circular remain in force according to existing regulations.

During implementation, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance for study and resolution.

3. This Circular applies to fees and charges under the State budget, which shall take effect from July 1, 1999. Other provisions regarding fees and charges not specified in this Circular shall continue to be implemented according to current regulations.

During implementation, if there are any difficulties, organizations and individuals are requested to report them to the Ministry of Finance for study and resolution.