Circular No. 88/2015/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the examination and licensing fees for issuing Civil Cryptographic Product Production and Business Licenses; Certificates of conformity and conformity assessment for Civil Cryptographic Products.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for examination and licensing fees for civil cryptographic product production licenses,

business operation licenses, certificates of conformity for civil cryptographic products,

certificates of compliance for civil cryptographic products

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Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 73/2007/NĐ-CP dated May 8, 2007 of the Government on research, production, business operation, and use of cryptography for information protection not within the scope of state secrets;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of 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 hereby promulgates this Circular regulating the level of collection, collection system, payment, management, and use of fees for examination and licensing fees for Civil Cryptographic Product Production Licenses, Certificates of Conformity for Civil Cryptographic Products, Certificates of Compliance for Civil Cryptographic Productsas follows:

Article 1. Subjects paying fees and charges and collecting agencies

1. Organizations and individuals who submit applications for Civil Cryptographic Product Production Licenses, Certificates of Conformity for Civil Cryptographic Products, Certificates of Compliance for Civil Cryptographic Products must pay examination fees; when obtaining Civil Cryptographic Product Production Licenses, Certificates of Conformity for Civil Cryptographic Products, Certificates of Compliance for Civil Cryptographic Products, they must pay licensing fees according to the provisions of this Circular.

2. The General Office for Official Communications of the Government is the agency organizing the collection, payment, management, and use of examination fees and licensing fees for Civil Cryptographic Product Production Licenses, Certificates of Conformity for Civil Cryptographic Products, Certificates of Compliance for Civil Cryptographic Products according to the provisions of this Circular.

Article 2. Level of Collection and Payment Methods for Fees and Charges

1. The level of collection of fees and charges shall be implemented according to the Fee and Charge Schedule attached to this Circular.

2. Organizations and individuals shall pay fees and charges in cash directly to the fee and charge collection agency or transfer funds into the bank account of the fee and charge collection agency opened at the State Treasury.

Article 3. Management and Use of Collected Fees and Charges

1. Licensing fees for Civil Cryptographic Product Production Licenses, Certificates of Conformity for Civil Cryptographic Products, Certificates of Compliance for Civil Cryptographic Products are revenue belonging to the State budget. The fee and charge collection agency shall remit 100% of the total amount of licensing fees collected into the State budget according to the current State Budget Classification.

2. Examination fees for Civil Cryptographic Product Production Licenses, Certificates of Conformity for Civil Cryptographic Products, Certificates of Compliance for Civil Cryptographic Products are revenue belonging to the State budget. The fee and charge collection agency may retain 90% of the total amount of examination fees collected before remitting them to the State budget to cover the following expenses:

a) Direct costs for implementing the collection of fees and charges such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental costs, lodging costs) according to current standards and norms;

b) Regular maintenance and major repair costs for assets, machinery, and equipment directly serving the examination and fee collection process;

c) Costs for purchasing materials, raw materials, and other related direct expenses for the examination and fee collection process;

d) Examination costs for specialized teams, with the level of expenditure as prescribed in Joint Circular No. 44/2007/TT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment and allocation of budgets for scientific and technological projects using state funds and any subsequent amendments or replacements (if applicable);

đ) Rewards and welfare for staff directly involved in the examination and fee collection process, based on the principle that the maximum annual reward for each person should not exceed three months' salary if the current year's income exceeds the previous year's, and should be equal to two months' salary if the current year's income is lower than or equal to the previous year's, after ensuring the expenses specified in points a, b, c, and d of this clause. Any unused funds can be carried over to the next year for continued use according to current regulations.

3. The remaining examination fees (10%) must be remitted by the fee and charge collection agency into the State budget according to the current State Budget Classification.

Article 4. Organization of Implementation

1. This Circular takes effect from July 27, 2015.

2. Other contents related to the collection, payment, management, use, and public disclosure of examination fees; licensing fees for Civil Cryptographic Product Production Licenses, Certificates of Conformity for Civil Cryptographic Products, Certificates of Compliance for Civil Cryptographic Products not detailed in Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry 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. 39/2014/TT-BTC dated March 31, 2014 guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods sales and service provision, and any subsequent amendments, supplements, or replacements (if applicable).

3. In case of difficulties during implementation, organizations, entities, and individuals are requested to promptly report to the Ministry of Finance for study and guidance./.