Circular No. 83/2002/TT-BTC stipulates the regime for collection, payment, and management and use of fees and charges related to measurement standards and quality.

CIRCULAR

Regulations on the collection, payment, and management and use of fees and charges related to

quality measurement standards

______________

Based on the Measurement Law dated October 6, 1999, and the Product Quality Law dated December 24, 1999;

Based on the Fees and Charges Law dated August 28, 2001, and Decree No. 57/2002/NĐ-CP dated June 3, 2002, issued by the Government detailing the implementation of the Fees and Charges Law;

The Ministry of Finance stipulates the regulations on the collection, payment, and management and use of fees and charges related to quality measurement standards as follows:

A- FEES AND CHARGES FOR THE MANAGEMENT OF NATIONAL STANDARDS ON QUALITY MEASUREMENT STANDARDS

1. Organizations and individuals who obtain from state management agencieslicenses for international travel agency business and tour guide cards as providedfor in Clause 1, Article 6 and Article 10 of Decree No. 27/2001/NĐ-CP dated June5, 2001, on travel agency business and tour guiding must pay the fees prescribedin this Circular.

1. Vietnamese organizations and individuals, as well as foreign organizations and individuals, must pay fees and charges for the management of national standards on quality measurement standards according to the provisions of this Circular when registering, testing, and state inspection of product quality, and calibration of measuring instruments as prescribed by current laws.

2. The levels of fees and charges for quality measurement standards are specifically defined in the Fee and Charge Schedule attached to this Circular, including:

- Annex 1: Levels of fees, including: product quality testing fees; state inspection of product quality fees; calibration of measuring instrument fees.

- Annex 2: Levels of registration and certification fee for quality measurement standards.

3. Fees and charges for quality measurement standards stipulated in this Circular shall be collected in Vietnamese Dong (VND).

1. Police agencies collecting fees (referred to collectively as collection agencies) shall be responsible for:

1. The Standardization, Metrology, and Quality Control Authority implementing registration, testing, quality inspection of products and goods, and calibration of measuring instruments according to the law shall be responsible for:

a) Organizing the collection and payment of fees and charges for quality measurement standards in accordance with the provisions of this Circular. Announcing (or publicly posting) the levels of fees and charges for quality measurement standards at the headquarters of the fee and charge collection agency. When collecting money for fees and charges, they must issue a receipt (the type of receipt issued by the Ministry of Finance) to the payer.

b) Maintaining accounting records to track the collection, payment, and use of fees and charges in accordance with current accounting and statistical laws.

c) Registering, declaring, and paying fees and charges for quality measurement standards according to the guidance of the local Tax Authority where the main office is located.

d) Implementing settlement of receipts for fees and charges and settlement of the collection and payment of fees and charges with the directly managing Tax Authority according to the receipt and stamp management system prescribed by the Ministry of Finance.

2. The funds from fees and charges for quality measurement standards shall be managed and used as follows:

a) The Standardization, Metrology, and Quality Control Authority may retain the fees and charges collected before submitting them to the state budget at a percentage rate on the total amount of fees and charges actually collected, specifically:

- Testing fees for product quality; state inspection fees for product quality; calibration fees for measuring instruments retained: 85% (eighty-five percent).

- Registration and certification fees for quality measurement standards retained: 10% (ten percent).

b) Submitting the remaining portion of the fees and charges to the state budget (the total amount of fees and charges actually collected minus the amount retained according to the percentage rate specified in subpoint a of this point), including:

- Testing fees for product quality; state inspection fees for product quality; calibration fees for measuring instruments submitted to the state budget: 15% (fifteen percent).

- Registration and certification fees for quality measurement standards submitted to the state budget: 90% (ninety percent).

3. The Standardization, Metrology, and Quality Control Authorities may use the retained fees and charges at the percentage rate specified in subpoint a of point 2 of this section to cover expenses related to the collection of fees and charges for quality measurement standards as follows:

a) Paying salaries, wages, allowances, hazardous duty allowances (including labor protection if applicable), and contributions based on wages and salaries under the responsibility of the employer according to the prescribed system to employees involved in the collection of fees and charges. In cases where the unit has been provided with state budget funding for salary payments to staff within the establishment, only wages for outsourced labor to perform the collection of fees and charges can be paid according to the system.

b) Paying service fees for external purchases serving the collection of fees and charges, such as: purchasing office supplies, electricity, water, telephone, communication, travel expenses (travel, accommodation, lodging allowances...), printing (buying) declaration forms, permits, other types of stamps according to current standards and quotas.

c) Paying for conferences, seminars, training, and promotional activities serving the collection of fees and charges.

d) Paying for regular maintenance and major repairs of assets, machinery, and equipment directly serving the collection of fees and charges.

e) Purchasing materials, raw materials, equipment, tools, and other expenses serving the collection of fees and charges according to the approved budget by the competent authority.

f) Paying annual membership fees to international standardization, metrology, and quality control organizations that Vietnam participates in but whose funding is not covered by the state budget.

g) Allocating funds for incentive and welfare funds for staff involved in the collection of fees and charges. The average annual contribution to the incentive fund and welfare fund per person shall not exceed three months' salary if the revenue exceeds the previous year, and two months' salary if it is lower or equal to the previous year.

The Standardization, Metrology, and Quality Control Authority is responsible for managing and using the retained fees for the purposes stated above, with legal documentation, and must settle the annual income and expenditure according to actual figures. After settling according to the regulations, any unspent retained fees in the year may be carried over to the next year for continued use according to the prescribed regulations.

4. The procedures for declaring and submitting the fees and charges for quality measurement standards to the state budget are as follows:

- The Standard Measurement Quality Agency shall charge fees and levies, declare and submit monthly declaration forms for such fees and levies to the Tax Authority directly managing it within the first five days of the following month regarding the amount of fees and levies collected; the retained amount; the amount of fees and levies to be paid into the State budget of the previous month, and shall bear responsibility for the accuracy of the declarations. In cases where no fees or levies are collected in a month, a declaration must still be submitted to the Tax Authority.

- Based on the declarations, the Standard Measurement Quality Agency shall pay the amount of fees and levies due into the State budget. The deadline for paying into the State budget of the previous month shall not exceed the 15th day of the following month (corresponding chapter, type, clause, item 045, sub-item 04 of the current State budget classification) at the Treasury where the main office of the Standard Measurement Quality Agency is located. Fees and levies collected by central-level collection agencies shall be allocated to the central budget; fees and levies collected by local-level collection agencies shall be allocated to the local budget.

- Upon receipt of the fee and levy declaration from the Standard Measurement Quality Agency, the Tax Authority shall check the declaration against the issued revenue receipts and used vouchers to determine the amount of fees and levies collected, the retained amount, the amount to be paid into the State budget during the period, and notify the Standard Measurement Quality Agency of the amount to be paid into the State budget.

- The Standard Measurement Quality Agency shall compare the amount of fees and levies to be paid according to the Tax Authority's notification with the actual amount paid into the State budget during the period. If the payment is insufficient, the remaining amount must be paid into the State budget; if there is an overpayment, it shall be deducted from the amount to be paid into the State budget of the subsequent period.

5. Preparing and implementing the budget for income and expenditure of fees and levies:

a) Annually, based on the level of fees and levies collected for standard measurement quality, the content of expenditures stipulated in this Circular, and the current financial expenditure regulations, the Standard Measurement Quality Agency shall prepare a budget for income and expenditure of fees and levies for standard measurement quality, detailed according to the current State budget classification, and submit it to the supervising agency for review and consolidation, and to the competent financial authority for approval.

b) Based on the approved annual budget for income and expenditure, the Standard Measurement Quality Agency shall prepare quarterly budgets for income and expenditure, detailed according to the current State budget classification, and submit them to the supervising agency, the Treasury where transactions take place, and the competent financial authority as a basis for monitoring income and expenditure.

6. Settling accounts for income and expenditure of fees and levies:

a) The Standard Measurement Quality Agency shall be responsible for opening accounting books to record and settle accounts for income and expenditure of fees and levies according to Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance on the issuance of the accounting system for administrative and public institutions; settling accounts for revenue receipts, the amount of fees and levies collected and paid into the State budget; submitting the annual settlement report on the amount of fees and levies collected and paid for standard measurement quality to the Tax Authority before the end of February of the following year and must pay the outstanding amount of fees and levies into the State budget within ten days from the date of submission.

b) The Tax Authority shall settle accounts for income according to the receipt, total income, the amount retained, and the amount to be paid into the State budget. The financial authority and the Tax Authority shall settle accounts for expenditures from retained fees and levies for standard measurement quality according to Point 3, Section II, Part A of this Circular.

c) The superior supervising agency shall be responsible for checking and confirming the settlement of accounts for income and expenditure of fees and levies for standard measurement quality of subordinate Standard Measurement Quality Agencies, consolidating the annual settlement report, and sending it to the financial authority for verification, issuing a notice approving the settlement together with the annual settlement of the supervising agency according to the current State Budget Law.

B- OTHER INCOMES

The Standard Measurement Quality Agency, when generating other incomes outside the fees and levies under the State budget specified in Part A of this Circular (such as income from scientific and technical service activities...), shall have the obligation:

1. To determine the level of income based on the principle of ensuring capital recovery within a reasonable time frame, consistent with the contribution capacity of the payer as agreed.

2. To implement the invoice and voucher system in accordance with the law. In cases where services provided have a low value below the prescribed threshold and invoices are not required if the customer does not request an invoice, a list must be prepared according to the regulations.

3. To open accounting books to separately track and account for costs and revenues of other incomes mentioned in this part (excluding fees and levies under the State budget) in accordance with the current laws on accounting and statistics.

4. To implement the payment of value-added tax, corporate income tax, and other payments (if any) as prescribed by the current laws, and manage and use the remaining amount according to Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government and Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance guiding the financial regime applicable to units with income and related documents.

C- IMPLEMENTATION

1. This Circular shall take effect fifteen days from the date of signature; abolishing the provisions on the collection, payment, and use of inspection, measurement fees, and other activities related to standard measurement quality stipulated in Joint Circular No. 65/TT-LB dated August 19, 1995 of the Ministry of Finance, Science and Technology, and Environment, and the fee collection system for measuring instrument calibration stipulated in Circular No. 120/1998/TT-BTC dated August 27, 1998 of the Ministry of Finance.

2. National management agencies for standard measurement quality shall collect, pay, and use fees and levies in the field of standard measurement quality in accordance with this Circular.

3. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for research and supplementary guidance./.