Chapter III
PRINCIPLES FOR DETERMINATION OF RATES, THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES
Article 12.- The determination of charge rates shall be based on the following principles:
1. The rates of charges for services invested by the State must ensure the retrieval of capital within a reasonable period of time, taking into account the State’s policies in each period.
2. The rates of charges for services invested by organizations and individuals must ensure the retrieval of capital with a reasonable period of time and suit to the payment capability of payers.
Article 13.- The rates of fees shall be pre-fixed for each work, not aiming to cover expenses, and comply with international practices; particularly for the registration fee rates, they shall be calculated as a percentage of the value of the registered property.
Article 14.-
1. Charges and fees which are collected in Vietnam shall be in Vietnam dong, except for cases where they are permitted by law to be collected in foreign currencies.
2. Charges and fees which are collected in foreign countries shall be in the currencies of the host countries or in freely convertible foreign currencies.
Article 15.- Organizations and individuals that collect charges and fees must make receipts and issue them to charge or fee payers according to regulations of the Ministry of Finance.
Where the charge or fee payers are not granted vouchers or are granted vouchers not as prescribed, they may request the charge- or fee-collecting organizations or individuals to issue vouchers to them, or lodge complaints or denunciations thereabout to competent State bodies.
Article 16.- Charge- and fee-collecting organizations and individuals must publicly post up or publicize at the collection places the names of charges and fees, their rates, the collection methods as well as the collection-prescribing agencies.
Article 17.-
1. Charges collected for services invested by the State are revenues belonging to the State budget, which are managed and used as follows:
a/ Where the collecting organizations are provided with the State budget funding for their charge collection activities according to annual estimates, they must remit all the collected charge amounts into the State budget;
b/ Where a collecting organization is not provided with the State budget funding for its charge collection activities, it may retain part of the collected charge amount to cover expenses for the charge collection and must remit the rest into the State budget.
c/ Where a collecting organization is authorized to collect charges outside its regular functions and tasks, it may retain part of the collected charge amount to cover expenses for the charge collection and must remit the rest into the State budget.
2. The Government shall specify the charge portions allowed to be retained, as well as the management and use thereof as prescribed at Points b and c, Clause 1 of this Article.
Article 18.- Charges, which are collected from services not invested by the State or services invested by the State but already transferred to organizations or individuals to provide on the cost-accounting principle, are revenues not belonging to the State budget. Organizations and individuals that collect such charges shall be entitled to manage and use the collected charge amounts according to law provisions.
Article 19.-
1. All collected fees shall belong to the State budget. Fee-collecting organizations must immediately remit all the collected fee amounts into the State budget. Where an organization is authorized to collect fees, it may retain part of the collected fee amount to cover expenses for the fee collection and must remit the rest into the State budget.
2. The Government shall specify the fee portions allowed to be retained, as well as the management and use thereof as prescribed in Clause 1 of this Article.
Article 20.- Charges and fees remitted into the State budget shall be distributed to various budget levels, managed and used according to the provisions of the State Budget Law.
Article 21.- The Government shall stipulate the exemption and reduction of charges and fees in necessary cases.
Tìm kiếm
Pháp lệnh phí và lệ phí năm 2001 (Bản Word)