Circular No. 79/2018/TT-BTC stipulates the level of collection, the system of collection, and payment for the examination fee to issue a permit or approval document for foreign organizations and individuals conducting scientific research in Vietnam's territorial waters.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION AND PAYMENT OF FEES FOR THE REVIEW AND ISSUE OF LICENSES OR APPROVAL DOCUMENTS FOR FOREIGN ORGANIZATIONS AND INDIVIDUALS TO CONDUCT SCIENTIFIC RESEARCH IN VIETNAMESE MARITIME ZONES

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Marine and Island Resources and Environment dated June 25, 2015;

Pursuant to Decree No. 41/2016/NĐ-CP dated May 15, 2016 of the Government detailing the issuance of permits for foreign organizations and individuals to conduct scientific research in Vietnam's territorial waters;

Pursuant to Decree No. 120/2016/NĐ-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 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 proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular to regulate the level of collection, system of collection and payment of fees for the review and issue of licenses or approval documents (hereinafter referred to as "review and issuance of licenses") for foreign organizations and individuals conducting scientific research in Vietnamese maritime zones.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, system of collection and payment of fees for the review and issuance of licenses for foreign organizations and individuals conducting scientific research in Vietnamese maritime zones.

2. This Circular applies to:

a) Foreign organizations and individuals conducting scientific research in Vietnamese maritime zones;

b) Organizations collecting fees for the review and issuance of licenses for scientific research in Vietnamese maritime zones;

c) Other organizations and individuals related to the collection and payment of fees for the review and issuance of licenses for foreign organizations and individuals conducting scientific research in Vietnamese maritime zones.

Article 2. Fee Payers and Fee Collecting Organizations

1. The fee payer is a foreign organization or individual submitting an application to the competent authority for the review and issuance, amendment, supplementation, extension, or reissue of a license for scientific research in Vietnamese maritime zones. 2. The Vietnam Marine and Island Administration.

under the Ministry of Natural Resources and Environment shall collect fees in accordance with the provisions of this Circular. and 2022; The level of fees for the review and issuance of licenses for foreign organizations and individuals conducting scientific research in Vietnamese maritime zones is specified in the following table:

Article 3. Level of Fees

The fee payer shall directly pay the fee to the organization collecting the fee or deposit it into the fee account awaiting submission to the state budget opened at the State Treasury. The deadline for paying the fee is no later than five (05) days from the date of receipt of the notification document from the agency accepting the application form confirming that the application form is complete.

Article 4. Declaration, Collection, Payment of Fees

1. 3. The organization collecting the fee shall declare and pay the collected fees monthly and settle accounts annually according to the guidance provided in

2. By the fifth day of each month, fee collection organizations must deposit the collected fees from the previous month into the treasury account opened at the State Treasury.

Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law amending and supplementing certain articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. 4. The organization collecting the fee shall submit the entire amount of collected fees to the state budget under Chapter of the organization collecting the fee, Sub-item 2632 - Fees for reviewing conditions for practicing professions in the field of natural resources and environment in the current state budget. The costs for covering the activities of reviewing and issuing licenses and collecting fees shall be allocated from the state budget within the organizational budget according to the state budget expenditure regulations stipulated by law.

Article 5. Implementation and enforcement clauses

1. This Circular takes effect from October 10, 2018.

2. Other contents related to the collection, payment, payment receipts, and publicizing the system of collection of fees for the review and issuance of licenses for foreign organizations and individuals conducting scientific research in Vietnamese maritime zones not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges; Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Minister of Finance guiding the collection and management of state budget revenues through the State Treasury; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law amending and supplementing certain articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any amended, supplemented, or replaced documents (if any).

2. Other contents related to collection, payment, revenue receipts, and publicizing the fee collection regime for organizations and individuals from foreign countries conducting scientific research in Vietnam's maritime zones, which are not mentioned in this Circular, shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP of August 23, 2016, guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 328/2016/TT-BTC of December 26, 2016, guiding the collection and management of state budget revenues through the State Treasury; Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP of July 22, 2013; Circular No. 303/2016/TT-BTC of November 15, 2016, guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges under the state budget, and any amendments, supplements, or replacements thereof (if any).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.