Decree No. 82/2023/ND-CP Amending and supplementing some articles of Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges.

DECREE
Amending and supplementing some articles of 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 the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the proposal of the Minister of Finance;

The Government issues this Decree to amend and supplement certain articles of Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges.

Article 1. Amending and supplementing some articles of 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

1. Amend Article 1 as follows:

"Article 1. Scope of Regulation

This Decree stipulates the declaration, collection, payment of fees and charges; management, use, settlement of fees; responsibilities of state agencies and organizations in collecting, paying, managing, and using fees and charges.

2. Amending and supplementing the name of Article 3 and Clauses 1, 2, and 3 of Article 3 as follows:

"Article 3. Declaration, Collection, Payment of Fees and Charges and Settlement of Fees

1. The person paying fees and charges shall declare and pay fees and charges monthly, quarterly, annually, or each time they occur; pay fees and charges to the organization collecting them or the State Treasury by means of direct cash payment or through credit institutions, service organizations, and other forms prescribed by law. Based on the nature and characteristics of each fee or charge, the competent state agency prescribed in Clause 2 of Article 4 of the Law on Fees and Charges shall specify the form of payment, period of declaration, and payment of fees and charges accordingly.

2. Collecting organizations shall declare and pay collected fees and charges as follows:

a) Regularly daily, weekly, or monthly, the organization collecting fees must deposit the collected fees into the account for pending budget payments at the State Treasury; the organization collecting charges must deposit the collected charges into the account for pending budget payments or deposit charges directly into the government revenue account at the State Treasury. Depending on the amount of fees and charges collected, the distance from the place of collection to the State Treasury, the competent state agency prescribed in Clause 2 of Article 4 of the Law on Fees and Charges shall determine the regularity of daily, weekly, or monthly deposits of collected fees into the account for pending budget payments, and the deposits of collected charges into the account for pending budget payments or the government revenue account.

b) The organization collecting fees shall declare and pay the collected fees into the state budget monthly, settle annually, and the organization collecting charges shall declare and pay the collected charges into the state budget monthly in accordance with the Law on Tax Administration, Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, and Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

c) Organizations collecting customs fees, charges on goods, luggage, vehicles in transit, and foreign representative offices of Vietnam collect fees and charges according to the regulations set forth in Decree No. 126/2020/NĐ-CP.

3. Organizations collecting fees and charges shall establish and issue receipts for the collection of fees and charges in accordance with Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts, and Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector.

3. Amending and supplementing Clause 1 and Clause 3 of Article 4 as follows:

"1. Fees collected from service activities carried out by state agencies must be paid into the state budget; if state agencies are allocated costs for their operations from fee revenues, they may deduct according to the ratio specified in Article 5 of this Decree; the remaining amount (if any) must be paid into the state budget.

State agencies allocated costs of operation from fee revenues include:

a) State agencies implementing financial mechanisms as prescribed in Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility system for the use of staff quotas and administrative management funds for state agencies, and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain provisions of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility system for the use of staff quotas and administrative management funds for state agencies, and state agencies implementing special income financial mechanisms as prescribed by the Government or the Prime Minister.

b) Vietnamese representative offices abroad.

c) Public security and defense agencies entrusted with providing services and supporting state management tasks may collect fees in accordance with the Law on Fees and Charges.

"3. Fees collected from service activities carried out by organizations assigned by competent state agencies can retain part or all of the collected fees to cover the costs of providing services and collecting fees as determined in Article 5 of this Decree; the remaining amount (if any) must be paid into the state budget. The retained amount of fees is the revenue of the fee-collecting organization.

4. Amending and supplementing Clauses 2, 3, 4, and 5 of Article 5 as follows:

"2. The amount of fees retained by the fee-collecting organization as prescribed in Clauses 1 and 2 of Article 4 of this Decree to cover the costs of providing services and collecting fees shall be based on the approved budget by the competent authority as follows:

a) Expenditure under the self-management system (for state agencies), regular expenditure (for public institutions):

Expenditure for paying individuals performing work, services, and collecting fees: salaries, wages, allowances, contributions calculated based on salaries (excluding salary expenses for civil servants receiving salaries from the state budget according to prescribed regulations).

Costs for serving the performance of work, services, and collection of fees such as office supplies, office materials, communication, electricity, water, travel expenses according to current standards and norms.

Costs for regular maintenance of assets, machinery, and equipment directly serving the performance of work, services, and collection of fees.

Costs for purchasing materials and raw materials related to the performance of work, services, and collection of fees.

Other costs related to the performance of work, services, and collection of fees.

b) Costs not implementing the self-management system (for state agencies), or non-recurring tasks (for public institutions):

Costs for purchasing and major repairs of assets, machinery, and equipment serving the performance of work, services, and collection of fees.

Other non-recurring expenditures related to the performance of work and services, and fee collection.

3. In addition to the expenditure items specified in Clause 2 of this Article, organizations collecting fees that are state agencies or public service units operating under a special financial mechanism as prescribed separately by the Government or the Prime Minister shall use retained fees according to the provisions of the Government or the Prime Minister until salary reform is implemented pursuant to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Term on salary policy reform for cadres, civil servants, public officials, armed forces personnel, and workers in enterprises.

4. The amount of retained fees for organizations collecting fees to be used for the expenditure items specified in Clause 2 of this Article: For state agencies implementing regulations stipulated in Decree No. 130/2005/NĐ-CP, Decree No. 117/2013/NĐ-CP, and other decrees of the Government regarding the management and use of the state budget for national defense, security, and foreign affairs sectors; for public service units implementing regulations stipulated in Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the self-financing mechanism of public service units.

5. Annually, organizations collecting fees (state agencies, public service units) must settle accounts in accordance with regulations. After settling accounts in accordance with the system, the retained fees not yet spent in the year shall be transferred to the following year for continued spending according to the prescribed system; if two years have passed since the transfer, and there is no longer a need for spending the transferred retained fees, the organization collecting fees must report to the specialized ministry managing the sector and report to the Ministry of Finance (for fees within the jurisdiction of the Ministry of Finance, the Government, and the Standing Committee of the National Assembly); report to the specialized provincial management department (for fees within the jurisdiction of the People's Councils of provinces and centrally-administered cities), and report to the People's Committees of provinces and centrally-administered cities to deposit the retained fees into the state budget or request the competent authority to amend the retention ratio accordingly.

5. Amend and supplement Clause 3 of Article 6 as follows:

"3. Ministries, ministerial-level agencies, government agencies, the Supreme People's Court, and the Supreme People's Procuracy shall be responsible for:

a) Receiving proposals from organizations collecting fees and charges under their respective sectors and fields of management, reviewing them, and submitting them to the Government (for fees and charges within the jurisdiction of the Government or the Standing Committee of the National Assembly) or sending written documents to the Ministry of Finance so that the Ministry of Finance can draft and submit (or issue according to its authority) regulations specifying the levels of collection, payment, exemption, reduction, management, and use of fees and charges listed in the Fee and Charge List attached to the Law on Fees and Charges.

b) In cases where fees and charges are collected by multiple organizations or local agencies (without issuing separate regulations for each fee-collecting organization): Assign functional units to develop plans, review them, and submit them to the Government (for fees and charges within the jurisdiction of the Government or the Standing Committee of the National Assembly) or send written documents to the Ministry of Finance so that the Ministry of Finance can draft and submit (or issue according to its authority) regulations specifying the levels of collection, payment, exemption, reduction, management, and use of fees and charges listed in the Fee and Charge List attached to the Law on Fees and Charges.

c) In cases where it is necessary to amend, supplement, or abolish fees and charges listed in the Fee and Charge List attached to the Law on Fees and Charges: Take the lead and coordinate with relevant ministries and sectors to develop plans, send them to the Ministry of Finance, and have the Ministry of Finance report to the Government to submit to the Standing Committee of the National Assembly for consideration and decision."

Article 2. Abolish Article 7 of 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.

Article 3. Effectiveness

1. This Decree shall take effect from January 12, 2024.

2. In cases where legal normative documents cited in this Decree are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen of the People's Committees of provinces and centrally-administered cities are responsible for enforcing this Decree.