Circular No. 97/2014/TT-BTC on the level of collection, collection system, payment, management, and use of judicial appraisal fees in the field of information and communication

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

judicial appraisal fees in the field of information and communication

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WHEREAS Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of the National Assembly;

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular stipulating the level of collection, the system of collection, management, and use of judicial appraisal fees in the field of information and communication, as follows:

Clause 2. Any material costs, working expenses arising during the testing of fire prevention and firefighting equipment; printing and affixing of test labels requested by organizations and individuals shall be borne by them according to actual expenditures, in compliance with the law.

1. Agencies, organizations, and individuals when submitting applications for judicial appraisal in the fields of information and communication must pay judicial appraisal fees according to the provisions of this Circular.

2. Persons requesting judicial appraisals who are war invalids, relatives of martyrs, victims of Agent Orange, the poor, elderly people living alone without support, orphaned children with disabilities are exempt from paying judicial appraisal fees as stipulated in this Circular. These fees shall be covered by the state budget.

Article 2. Level of Collection

The level of judicial appraisal fees in the field of information and communication shall be implemented according to the Judicial Appraisal Fee Schedule attached to this Circular. The fee level does not include judicial appraisal allowances, which are paid according to regulations on the allowance system for judicial appraisals.

Article 3. Collection, payment, management, and use of fees

1. The agencies collecting fees include:

a) The Ministry of Information and Communications collects judicial appraisal fees for cases of requests for judicial appraisals at the Ministry of Information and Communications;

b) Provincial Departments of Information and Communications collect judicial appraisal fees for cases of requests for judicial appraisals at provincial departments of Information and Communications.

2. Judicial appraisal fees in the field of information and communication are revenue items under the state budget. The collecting agency retains 95% of the collected fees before remitting them to the state budget to cover expenses as prescribed in Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of laws on fees and charges; the remaining amount (5%) is remitted by the collecting agency to the state budget according to the current State Budget Classification.

3. Matters related to the collection, payment, management, use, and public disclosure of the system of judicial appraisal fees in the field of information and communication not specified in this Circular shall be carried out in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 45/2006/TT-BTC dated May 25, 2006, Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget and any subsequent amendments and supplements (if any).

Article 4. Organization of Implementation

1. This Circular takes effect from September 15, 2014.

2. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and guidance./.