Joint Circular No. 8/TT-LB guiding the collection of water resource fees in kind

CIRCULAR

JOINT MINISTRY OF FINANCE - WATER RESOURCES DECREE NO. 8/TT-LB
JULY 10, 1980 GUIDELINES FOR THE COLLECTION OF WATER RESOURCES FEES IN KIND
WATER RESOURCES FEES IN KIND

Pursuant to the Water Resources Fee Collection Regulations issued together with Decree No. 66-CP dated June 5, 1962 of the Council of Ministers, and Resolution No. 9-CP dated January 9, 1980 of the Council of Ministers on the current food policy, the Ministry of Finance and the Ministry of Water Resources issue this joint circular to guide the collection of water resources fees in kind as follows:

1. Rate. The rate for water resources fees payable by irrigated land, depending on each type, shall be as stipulated in Article 6, Chapter III of Decree No. 66-CP dated June 5, 1962 of the Council of Ministers and the guiding circulars of the Ministry of Water Resources.

2. Method of Collection. Water resources fees collected in kind from various types of crops shall be as follows:

- For paddy fields, the water resources fee shall be collected in rice.

- For fields growing cash crops (corn, potatoes, cassava, etc.), the water resources fee shall be collected in rice or converted into rice based on the equivalent value of the crops.

The water resources fees collected in the above products shall be calculated simultaneously with agricultural tax and the amount of grain sold to the State under the two-way economic contract.

- For fields growing industrial and food crops, management units of irrigation may temporarily collect the fees in cash at agreed prices determined by the Provincial People's Committee.

3. Units or households using water shall pay water resources fees according to the rates mentioned above based on the irrigation and drainage contracts signed with the irrigation management units. Water resources fees shall be collected at harvest time along with agricultural taxes and grain sales under the two-way economic contract. Based on the agreements in the signed contracts, the irrigation management units shall prepare settlement sheets for each crop season, clearly stating the area of land benefiting from water, the quality of irrigation and drainage, the amount of water resources fees to be settled for each season, and all amounts must be settled by the end of the year, without carrying over debts to the next year.

Irrigation management units must send copies of the contracts and settlement sheets for water resources fees to the county food authority as the basis for collection and settlement.

4. After each production season has been harvested, units and households using water must submit the physical goods reserved for payment of water resources fees according to the contract to the county food authority. Upon receipt, the food authority shall issue a warehouse receipt, clearly indicating that it is for payment of water resources fees. The warehouse receipt shall be made in multiple copies, one copy given to the submitter, and another copy sent to the irrigation management unit. Based on the quantity of grain received in the warehouse, the county food authority shall immediately transfer the settlement amount to the irrigation management unit at the State-directed price.

In cases where cash collection is permitted as stated in Point 2 above, units and households using water shall settle water resources fees according to the agreed terms in the irrigation and drainage contracts.

5. Exemption and Reduction.In cases of natural disasters (typhoons, floods, droughts, waterlogging) resulting in reduced harvests or crop failures, units and households using water may be considered for reduction or exemption of water resources fees according to the conditions and reduction rates of agricultural tax.

6. Implementation Provisions.The collection of water resources fees in kind as prescribed in this joint circular shall be implemented immediately from the spring-summer season of 1980. Local departments of finance, water resources, food, and the State Bank need to have plans for close cooperation in the work of collecting water resources fees and assist irrigation management units in fully and correctly collecting water resources fees according to the State's policies and regulations.

Request the Provincial People's Committees to pay attention to organizing and directing the implementation of the above provisions and promptly report any difficulties or obstacles encountered to both ministries.

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