Circular No. 92/2002/TT-BTC on the regime for collection, payment, and management and use of fees for examination, provision of information, services, and registration, issuance, publication, maintenance of validity of plant variety protection certificates.

CIRCULAR

Regulations on the collection, submission, and management and use of fees for examination, provision of information, services, and registration, issuance, publication, maintenance of effectiveness of plant variety protection certificates

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Pursuant to Article 3 of Decree No. 13/2001/NĐ-CP dated April 20, 2001 of the Government on the protection of new plant varieties;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges and related guiding documents;

After receiving opinions from the Ministry of Agriculture and Rural Development, the Ministry of Finance shall regulate the collection, submission, and management and use of fees for examination, provision of information, services, and registration, issuance, publication, maintenance of effectiveness of plant variety protection certificates (hereinafter referred to collectively as fees and charges for the protection of new plant varieties) as follows:

I- OBJECTS AND AMOUNT OF COLLECTION

1. Organizations and individuals within Vietnam and abroad when the competent state agency for the protection of new plant varieties performs actions to establish, maintain, modify, suspend, revoke, extend, transfer ownership rights, during the period of announcement of the intention to issue a plant variety protection certificate, and other administrative tasks related to the protection of new plant varieties according to current laws must pay fees and charges for the protection of new plant varieties as stipulated in this Circular.

2. The amount of fees and charges for the protection of new plant varieties is specified in detail in the Table of Collection Rates for Examination Fees, Provision of Information, Services, and Registration, Issuance, Publication, Maintenance of Effectiveness of Plant Variety Protection Certificates issued together with this Circular.

II- ORGANIZATION OF COLLECTION, SUBMISSION, AND MANAGEMENT AND USE OF FEES AND CHARGES

1. Fees and charges for the protection of new plant varieties are revenue under the state budget.

2. The agency collecting fees and charges for the protection of new plant varieties has the responsibility to:

a) Organize the collection and submission of fees and charges in accordance with the provisions of this Circular. Publicly display or announce the collection rates of fees and charges at the location where they are collected. When collecting fees and charges, a receipt must be issued to the payer in accordance with the current regulations of the Ministry of Finance regarding the issuance, management, and use of tax stamps.

b) Open a "temporary holding account for fees and charges" at the State Treasury where the collecting agency is located to monitor and manage the funds. Regularly deposit the collected fees and charges into the temporary holding account and organize accounting for this revenue separately according to the accounting system for public institutions.

b) Maintain accounting records to monitor and reflect the collection, submission, and management and use of the fees and charges according to the current national accounting system.

c) Register, declare, collect, and submit fees and charges to the directly managing tax authority in accordance with the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges. Pay fees and charges for the protection of new plant varieties into the state budget according to the corresponding chapter, type, and item in Item 039 of the current state budget (if the collecting agency is centrally managed, it will be paid into the central budget; if locally managed, it will be paid into the local budget).

d) Implement financial transparency systems in accordance with the law.

3. The revenue from fees and charges for the protection of new plant varieties shall be managed and used as follows:

a) The agency collecting fees and charges for the protection of new plant varieties may retain a portion of the collected fees and charges before submitting them to the state budget at the following percentages of the total actual collected fees and charges:

- Retain registration, issuance, publication, and maintenance fee for plant variety protection certificates: 20% (twenty percent).

- Retain examination, information provision, and service fee for plant variety protection certificates: 80% (eighty percent).

b) Remit the remaining portion of the fees and charges to the state budget, which includes:

- Submit registration, issuance, publication, and maintenance fee for plant variety protection certificates to the state budget: 80% (eighty percent).

- Submit examination, information provision, and service fee for plant variety protection certificates to the state budget: 20% (twenty percent).

4. The agency collecting fees and charges for the protection of new plant varieties may use the retained funds at the percentages specified in paragraph a, point 3 above to cover costs for the collection of examination, information provision, and service fees and registration, issuance, publication, and maintenance of plant variety protection certificates as follows:

a) Payment of salaries or wages, allowances, contributions based on salaries or wages for outsourced labor, including examination costs, nursery leasing, and tree care (if applicable) directly serving the collection of fees and charges according to current regulations.

b) Direct expenses serving the collection of fees and charges such as office supplies, office materials, telephone, electricity, water, travel expenses, official duties expenses; printing (buying) declaration forms, permits, other stamps according to current standards and norms.

c) Regular maintenance and major repairs of assets, machinery, and equipment directly serving the collection of fees and charges.

d) Purchase of materials, raw materials, and other expenses directly related to the collection of fees and charges.

e) Establish a reward fund and welfare fund for staff directly serving the collection of fees and charges in the unit. The average annual contribution to the reward fund and welfare fund per person shall not exceed three months' salary if the revenue this year exceeds last year, and two months' salary if the revenue this year is lower than or equal to last year.

5. The agency collecting fees and charges for the protection of new plant varieties must manage and use the retained funds for their intended purposes, with legal documentation in accordance with the regulations.

6. Annually, the collecting agency must prepare a budget and settle accounts for the collection and expenditure of fees and charges and send it to the higher-level management agency, the finance agency, the tax agency at the same level, and the State Treasury where transactions take place. If the retained funds have not been fully spent in the year, they can be carried over to the next year for continued use according to the prescribed regulations.

7. Settlement of fees and charges shall be conducted concurrently with the settlement of the state budget. The tax authority shall settle the revenue according to the receipts, total revenue, retained amount, and amount to be submitted to the state budget.

The financial agency and tax authority shall settle the amount spent from the retained revenue from fees and charges as prescribed in Point 4, Section II of this Circular.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days after the date of signature. All provisions regarding fees and charges for plant variety protection that contradict the provisions of this Circular are hereby abolished.

2. State management agencies responsible for plant variety protection shall collect, remit, and manage the use of fees and charges for plant variety protection in accordance with the provisions of this Circular.

3. During implementation, if there are any difficulties, state agencies, organizations, and individuals are requested to promptly report them to the Ministry of Finance for further guidance and supplementation.