Circular No. 78/2002/TT-BTC stipulates the regime for collecting, submitting, and managing the use of fees for issuing certificates of eligibility for security and public order to operate security services and fees for issuing certificates of registration for seal models.

CIRCULAR

Regulations on the collection, submission, and management of the use of fees for issuing certificates of eligibility for public security and order to operate security services and fees for issuing registration certificates for seal models

||| Article 57/2002/ND-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges;

||| Article 14/2001/ND-CP dated April 25, 2001, of the Government on managing security service business activities;

||| Article 58/2001/ND-CP dated August 24, 2001, of the Government on managing and using seals;

The Ministry of Finance stipulates the regulations on the collection, submission, and management of the use of fees for issuing certificates of eligibility for public security and order to operate security services and fees for issuing registration certificates for seal models as follows:

I. Objectives and Rates of Collection

1. Objectives: a) Business entities that obtain from the police a certificate of eligibility for public security and order to operate security services, as provided for in Article 14/2001/ND-CP dated November 25, 2001, of the Government on managing security service business activities, must pay the fee for issuing a certificate of eligibility for public security and order to operate security services.

b) Organizations and agencies that use seals as defined in Article 1 of Article 58/2001/ND-CP dated August 24, 2001, of the Government on managing and using seals, when obtaining from the police a registration certificate for seal models, must pay the fee for issuing a registration certificate for seal models.

2. Rates:

a) Fee for issuing a certificate of eligibility for public security and order to operate security services: VND 100,000 per issuance/business entity. b) Fee for issuing a registration certificate for seal models: VND 20,000 per certificate/seal model.

II. Organization of Collection, Submission, and Management of Use

1. Police agencies responsible for collecting fees shall:

a) Publicly display the rates of fees for issuing certificates of eligibility for public security and order to operate security services and fees for issuing registration certificates for seal models at their offices where the fees are collected. b) When collecting payment, they must issue a receipt for the fee payment issued by the Ministry of Finance (General Department of Taxation) to the payer. The receipt for the fee payment received at the local tax office where the police agency is located shall be managed and used according to the regulations of the Ministry of Finance.

c) Implement registration, declaration, collection, submission, and settlement of fee payments according to Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of legal provisions on fees and charges.

2. Police agencies directly collecting fees for issuing certificates of eligibility for public security and order to operate security services and fees for issuing registration certificates for seal models shall retain 35% of the total amount of fees actually collected before submitting them to the state budget for expenses related to the collection of fees as follows:

Expenses for printing (buying) samples, forms, books, and office supplies directly serving the collection of fees.

Retain funds for rewards and benefits for staff involved in collecting fees. The average annual amount retained for rewards and benefits for each person shall not exceed three months' salary if this year's collection exceeds last year's, and two months' salary if this year's collection is lower than last year's.

All funds retained according to the above regulations must be used for their intended purpose, with legitimate documentation according to the prescribed system and annual settlement; if not fully utilized in the current year, they may be carried over to the next year for continued use according to the regulations.

3. The total amount of fees collected, after deducting the retained portion (35%) as specified in point 2 above, the remaining portion (65%) must be submitted to the state budget (central budget), corresponding chapter, type, and item, item 046 of the current State Budget Classification, according to the procedures and deadlines set forth in Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of legal provisions on fees and charges.

III. Implementation

This Circular takes effect 15 days after its date of signature. During the implementation process, if there are any difficulties, please promptly report to the Ministry of Finance for study and resolution./.

Allocate from the reward and welfare fund for staff participating in the collection of fees. The average annual allocation to the reward and welfare fund per person shall not exceed three months' current salary if this year's collection exceeds last year's, and two months' current salary if this year's collection is lower than last year's.

All funds collected as fees, when allocated according to the above provisions, must be used for their intended purpose, with proper documentation in accordance with established regulations and annual settlement; if unused within the year, they may be carried over to the next year for continued disbursement as prescribed.

After deducting the amount retained according to the ratio (35%) specified in point 2 above, the remaining amount (65%) must be remitted to the state budget (central budget) under the corresponding chapter, category, and item, code 046 in the current State Budget Manual, in accordance with the procedures and deadlines set forth in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, guiding the implementation of laws on fees and charges.

Implementation Organization

This Circular takes effect 15 days after the date of signature. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.