Chapter II
DECLARATION, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES
Article 3. Declaration, collection, payment and final settlement of fees and charges
1. Payers shall carry out the declaration and payment of fees and charges on a monthly, quarterly and annual basis or when they arise. Based on the nature and features of each type of fees and charges, competent state agencies referred to in Clause 2 Article 4 of the Law on fees and charges shall set down specific periods for declaration and payment of fees and charges.
2. Collectors shall carry out the declaration and transfer of collected fees and charges in accordance with the following regulations:
a) Collectors shall transfer the entire collected fees and charges to the state budget. Collectors shall carry out the declaration and transfer of collected fees and charges on a monthly basis, and make final settlement of fees on an annual basis in accordance with regulations of the law on tax management.
b) Collectors must transfer collected amount of fees to the Accounts for fees paid to state budget, which are opened at the State Treasuries, on a daily, weekly or monthly basis. Based on the amount of collected fees and the distance from the collection place to the State Treasury, the competent state agencies referred to in Clause 2 Article 4 of the Law on fees and charges shall set down specific daily, weekly or monthly periods in order that collectors transfer collected fees during the period to accounts for fees paid to state budget.
Collectors shall carry out the declaration on collected fees on a monthly basis and make final settlement on annual basis in accordance with regulations of the law on tax management, and transfer payable fees to state budget after deducting the amount being left for collectors.
c) Collectors of fees for use of roads and overseas Vietnamese representative missions shall carry out the declaration, collection and transfer of fees and charges as regulated by Ministry of Finance.
3. Collectors shall prepare and issue receipts of fees and charges as regulated by Ministry of Finance.
4. Currencies:
a) With regard to fees and charges paid in Vietnam, the currency shall be VND, except for cases where fees and charges may be paid in freely convertible currencies as regulated by laws. In case freely convertible currencies are applied, fees and charges may be paid in foreign currency or VND on the basis of converting from foreign currency to VND according to the following exchange rate:
- If fees and charges are paid at commercial banks or other credit institutions, buying rates announced by commercial banks or credit institutions where payers open their accounts at the payment time shall apply.
- If fees and charges are directly paid at State Treasuries, the exchange rate announced by Ministry of Finance at the payment time shall apply.
- If fees and charges are paid in cash or under other forms of payment to collectors, the exchange rate shall be the buying rate under the transfer form announced by the operations center of Vietcombank at the payment time or at the end of the business day preceding the day off.
b) With regard to fees and charges paid in a foreign country, currency of that country or freely convertible currencies shall apply.
Article 4. Principles for management and use of fees
1. Fees from public services provided by state agencies shall be paid to state budget, except for cases where expenses for activities of provision of such public services are deducted from the sum of collected fees according to the percentage referred to in Article 5 herein; the remaining amount (if any) shall be paid to state budget.
State agencies that are eligible to retain a predetermined amount of collected fees for maintaining their activities:
a) Agencies implementing financial policies as referred to by the Government or Prime Minister with respect to the autonomy in the use of employees on payroll and administrative expenditures by state agencies.
b) Overseas Vietnamese representative missions.
c) Police or national defense forces that are tasked with providing services and collecting fees to serve the state management tasks in accordance with regulations of the Law on fees and charges.
2. A part or whole of fees collected from services provided by public service providers may be retained to pay off their activities of service provision and fee collection according to the percentage referred to in Article 5 herein; the remaining amount (if any) shall be paid to state budget.
3. A part or whole of fees collected from services provided by service providers as assigned by competent state agencies may be retained to pay off their activities of service provision and fee collection according to the percentage referred to in Article 5 herein; the remaining amount (if any) shall be paid to state budget, except for cases where the Government’s regulations are applied. The amount of fees left shall be considered as the collector’s revenue.
Article 5. Determination of percentage of fees retained, and management and use of fees
1. The amount deducted or left for collectors as referred to in Article 4 herein is determined as follows:
a) The amount deducted or left = Sum of collected fees x Percentage of fees left.
b) The percentage of fees left is determined as follows:
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Percentage of fees left (%)
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=
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Estimate for necessary expenditures on service provision and fee collection of whole year
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x 100
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|
Estimate of collected fees of whole year
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Where:
- Estimate for necessary expenditures on service provision and fee collection of whole year shall be made on the basis of spending contents referred to in Clause 2 of this Article and applicable policies, standards and levels of expenditure.
- Estimate of collected fees of whole year shall be prepared by the collector on the basis of estimated fee rates and the number of services provided during the year.
- In case the percentage of fees left is adjusted, estimates for expenditures and collected fees must be also prepared on the basis of data of expenditures and collected fees in previous year.
- The percentage of fees left shall not exceed 100%.
c) Based on the nature and features of types of fees and spending contents referred to in Clause 2 of this Article, collectors shall prepare estimates for expenditures and collected fees, and the percentage of fees left in the schemes for collection of fees, and submit them to competent authorities as referred to in Article 6 of this Decree for consideration.
d) Competent state agencies referred to in Clause 2 Article 4 of the Law on fees and charges shall decide the percentage of fees left for collectors. Competent state agencies may consider and decide a general percentage of fees left to apply to types of fees which have similar nature.
Competent agencies shall adjust the percentage of fees left in case the amount of fees left is not enough to pay off expenditures for activities of a collector or unused and brought towards years due to change in the Government's policies.
2. The amount of fees left for collectors as referred to in Clause 1 and Clause 2 Article 4 herein shall be used to pay off the following expenditures:
a) Expenditures on implementing the autonomy (if the collector is a state agency) or recurrent expenditures (if the collector is a public service provider):
- Payments made to individuals performing tasks, providing services and collecting fees: Salary, allowances and compulsory salary-based contributions (except for salaries of officials and public employees who are paid by funding from state budget in accordance with applicable regulations).
- Expenditures on activities in service of performance of tasks, service provision and fee collection such as: office stationeries, materials, means of communication, electricity, water, and allowances for business trips in compliance with applicable standards and levels.
- Expenditures on current repair of assets, machinery and equipment directly serving the performance of tasks, service provision and fee collection.
- Expenditures on purchase of materials relating to the performance of tasks, service provision and fee collection.
- Depreciation for fixed assets to serve the performance of tasks, service provision and fee collection by public service providers that themselves cover recurrent expenditures and investment expenditures by using collected fees.
- Other expenditures relating to the performance of tasks, service provision and fee collection.
b) Expenditures not for implementing the autonomy (if the collector is a state agency) or non-recurrent expenditures (if the collector is a public service provider):
- Expenditures on major purchases or repairs of assets, machinery and equipment used to perform tasks, provide service and collect fees (except for public service providers that themselves cover recurrent expenditures and investment expenditures by using collected fees in accordance with the Law on fees and charges).
- Other non-recurrent expenditures relating to the performance of tasks, service provision and fee collection.
3. Apart from expenditures mentioned in Clause 2 of this Article, collectors that are public service providers shall use the amount of fees left to pay off other expenditures as regulated by the Government or upon the Prime Minister's decision. Agencies implementing financial policies as regulated by the Government or Prime Minister, the amount of fees left shall be spent in accordance with the Government or Prime Minister’s regulations.
4. With regards to the amount of fees left for collectors to pay off expenditures mentioned in Clause 2 of this Article, state agencies shall comply with the Government or Prime Minister’s regulations on the autonomy in the use of employees on payroll and administrative expenditures, and public service providers shall abide by the Government’s regulations on autonomy.
5. Annually, collectors must make final settlement of collections and expenditures as regulated. After making the final settlement, the unused amount of fees left during the year shall be carried forwards to the following year for spending as regulated.
Tìm kiếm
Nghị định 120/2016/NĐ-CP (Bản Pdf)
Nghị định 120/2016/NĐ-CP (Bản Word)