Chương III Nghị định 120/2016/NĐ-CP: Điều khoản thi hành

Chapter III

IMPLEMENTATION

Article 6. Implementation

Ministries, ministerial-level agencies, affiliates of the Government, people’s committees of central-affiliated cities or provinces, and collectors shall discharge their responsibilities as referred to in the Law on fees and charges. In addition, they must comply with the following regulations:

1. Responsibilities of collectors:

a) Prepare and submit schemes for collection of fees and charges to sector regulatory ministries (for types of fees and charges under the competence of Ministry of Finance) or sector regulatory departments (for types of fees and charges under the competence of provincial-level people’s councils). In case a type of fees and charges is jointly collected by several collectors without a specific document issued to each collector, schemes for collection of fees and charges shall be undertaken by sector regulatory ministries (for types of fees and charges under the competence of Ministry of Finance) as regulated in Clause 3 of this Article or sector regulatory departments as instructed by provincial-level people’s committees (for types of fees and charges under the competence of provincial-level people’s councils).

b) A scheme for collection of fees shall consist of: Methods of service provision and fee collection; estimated collection rate and grounds thereof; payers; exemption and reduction of fees; estimates for collected fees and expenditures; percentage of fees left; evaluation of payers’ capacity; efficiency of fee collection.

c) A scheme for collection of charges shall consist of: Methods of service provision and collection of charges; estimated collection rate and grounds thereof; payers; exemption and reduction of charges; evaluation of payers’ capacity; efficiency of collection of charges.

2. Provincial-level people’s committees instruct the establishment and appraisal of schemes for collection of fees and charges under the competence of provincial-level people’s councils.

3. Responsibilities of Ministries, ministerial-level agencies and affiliates of the Government:

a) Receive requests of collectors in their managed sectors/ fields; appraise and request Ministry of Finance to issue documents on collection of fees and charges.

b) In case a type of fees and charges is jointly collected by several collectors or local governments (without a specific document issued to each collector), instruct in-charge units to prepare and submit schemes for collection of fees and charges to ministries for appraising and requesting Ministry of Finance to issue documents on collection of fees and charges.

4. The collection of fees and charges in the List of fees and charges enclosed with the Law on fees and charges requires documents on collection rates.

Article 7. Transitional clause

1. Collectors shall carry out the final settlement of collected fees and charges in 2016 in accordance with the Ordinance on fees and charges and regulations of the law on tax management. 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 up to January 01, 2018, and the entire remaining amount of collected fees must be transferred to state budget.

2. The pricing mechanism of fees and charges in the List of fees and charges enclosed with the Government’s Decree No. 24/2006/ND-CP dated March 06, 2006 detailing the implementation of the Ordinance on fees and charges shall be subject to the laws on pricing.

Article 8. Effect

1. This Decree takes effect as of January 01, 2017.

2. As of the effective date of this Decree, the following regulations shall be annulled.

a) The Government’s Decree No. 57/2002/ND-CP dated June 03, 2002 detailing the implementation of the Ordinance on fees and charges; the Government’s Decree No. 24/2006/ND-CP dated March 06, 2006 providing for amendments and supplements to a number of articles of Decree No. 57/2002/ND-CP dated June 03, 2002; the Government’s Decree No. 115/2011/ND-CP dated December 14, 2011 providing for amendments to Point 2, Section IV Part B of the list of detailed fees and charges enclosed to Decree No. 24/2006/ND-CP dated March 06, 2006.

b) Articles 46, 47, 48 and other contents related to fees for civil judgment enforcement in the Government’s Decree No. 62/2015/ND-CP dated July 18, 2015 detailing and guiding the implementation of the Law on civil judgment enforcement.

c) Regulations on fees for imposition of penalties for violations against the law on competition and charges for verification of applications for exemption provided for in Articles 51, 52, 53, 54, 55, 56 and 57 of the Government’s Decree No. 116/2005/ND-CP dated September 15, 2005 detailing the implementation of a number of articles of the Law on competition.

3. Contents relating to fees and charges in the Order No. 24/2007/CT-TTg dated November 01, 2007 by Prime Minister reorganizing the implementation of regulations of the law on fees and charges, and policies on mobilization and use of people’s contributions shall be annulled.

4. Ministers, heads of ministerial-level agencies, heads of affiliates of the Government and Chairpersons of people’s committees of central-affiliated cities or provinces shall be responsible for implementing this Decree./.