Circular No. 92/2012/TT-BTC amends and supplements Circular No. 110/2008/TT-BTC of the Ministry of Finance on the regime for collection, payment, management, and use of fees for exploitation and utilization of surveying and mapping materials. This Circular applies to organizations and individuals with the need to exploit and utilize surveying and mapping materials at the Surveying and Mapping Information Data Center under the Vietnam National Surveying and Mapping Department, Ministry of Natural Resources and Environment; as well as similar units in Provincial Departments of Natural Resources and Environment. This Circular takes effect from August 1, 2012.
Scope of application
Organizations and individuals with the need to exploit and utilize surveying and mapping materials at the Surveying and Mapping Information Data Center under the Vietnam National Surveying and Mapping Department, Ministry of Natural Resources and Environment; similar units in Provincial Departments of Natural Resources and Environment.
Key points
- Organizations and individuals exploiting and utilizing surveying and mapping materials at the Surveying and Mapping Information Data Center under the Vietnam National Surveying and Mapping Department or similar units in Provincial Departments of Natural Resources and Environment must pay fees.
- This Circular takes effect from August 1, 2012.
🌐 Social impact of this document
- Positive impact: Reducing fraud, strengthening strict management over the exploitation and utilization of surveying and mapping materials.
- Negative impact: Increasing costs for organizations and individuals needing to use surveying and mapping materials.
❓ Frequently asked questions
Who must pay fees under this Circular?
Organizations and individuals with the need to exploit and utilize surveying and mapping materials at the Surveying and Mapping Information Data Center under the Vietnam National Surveying and Mapping Department or similar units in Provincial Departments of Natural Resources and Environment.
When does this Circular take effect?
This Circular takes effect from August 1, 2012.
What penalties will be imposed if organizations and individuals fail to pay the fees on time?
The document does not specify specific sanctions for this case. It is necessary to refer to other laws and regulations regarding taxes and fees.
Who is responsible for providing guidance if there are difficulties during implementation?
During the implementation process, if there are difficulties, organizations and individuals should promptly report to the Ministry of Finance for consideration and guidance.
To which types of fees does this Circular apply?
This Circular applies to the collection, payment, management, and use of fees for exploitation and utilization of surveying and mapping materials managed by the State at the Surveying and Mapping Information Data Center under the Vietnam National Surveying and Mapping Department; as well as similar units in Provincial Departments of Natural Resources and Environment.
Full text
CIRCULAR
Amending and supplementing Circular No. 110/2008/TT-BTC dated November 21, 2008 of the Ministry of Finance guiding the regime of collection, payment, management, and use of fees for exploitation and utilization of surveying and mapping materials pursuant to the Law on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
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After receiving the opinion of the Ministry of Natural Resources and Environment at Circular No. 986/BTNMT-TC dated April 5, 2012;
Pursuant to Decree No. 102/2008/NĐ-CP dated September 15, 2008 of the Government on the collection, management, exploitation, and use of data on natural resources and the environment;
Pursuant to Decree No. 12/2002/NĐ-CP dated January 22, 2002 of the Government on surveying and mapping activities;
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 the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director of the Tax Policy Department, the Minister of Finance issues this Circular guiding the implementation of fees for exploitation and utilization of surveying and mapping materials as follows:
1. Amend and supplement Section I of Circular No. 110/2008/TT-BTC as follows:
Article 1
1. This Circular applies to the collection, payment, management, and use of fees for exploitation and utilization of surveying and mapping materials managed by the State at the Center for Surveying and Mapping Information Data under the Vietnam National Surveying and Mapping Agency, Ministry of Natural Resources and Environment; units with functions of receiving, storing, managing, and providing information and surveying and mapping materials under the Provincial Departments of Natural Resources and Environment of centrally governed cities and provinces.
2. The fee payers are organizations and individuals exploiting and utilizing surveying and mapping materials at the Center for Surveying and Mapping Information Data under the Vietnam National Surveying and Mapping Agency, Ministry of Natural Resources and Environment; units with functions of receiving, storing, managing, and providing information and surveying and mapping materials under the Provincial Departments of Natural Resources and Environment of centrally governed cities and provinces.
1. This Circular takes effect from August 1, 2012.
Article 2
2. Matters related to fees for exploitation and utilization of surveying and mapping materials not mentioned in this Circular shall continue to be implemented according to the provisions of Circular No. 110/2008/TT-BTC dated November 21, 2008 of the Ministry of Finance guiding the regime of collection, payment, management, and use of fees for exploitation and utilization of surveying and mapping materials.
3. Organizations and individuals subject to the payment of fees and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.
3. Organizations and individuals subject to payment of fees and relevant agencies shall be responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.
DEPUTY MINISTER
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