Chương 5 Pháp lệnh 38/2001/PL-UBTVQH10: Trách nhiệm của các cơ quan nhà nước về quản lý phí và lệ phí

Chapter V

RESPONSIBILITIES OF STATE AGENCIES FOR CHARGE AND FEE MANAGEMENT

Article 26.-

1. The Government shall exercise the unified State management over charges and fees.

2. The Ministry of Finance shall assist the Government in performing the unified State management over charges and fees.

3. Within the ambit of its tasks and powers, the Ministry of Finance shall have the responsibility to:

a/ Organize the implementation of the Ordinance on Charges and Fees;

b/ Oversee and supervise activities of collecting, managing and using charges and fees;

c/ Conduct financial inspection according to its competence of charge-and fee-collecting organizations and individuals;

d/ Consider and settle complaints and denunciations and handle violations of the legislation on charges and fees;

e/ Cancel and suspend the collection of charges and fees according to its competence.

Article 27.- The ministries, the ministerial-level agencies and the agencies attached to the Government shall have the responsibility to:

1. Coordinate with the Ministry of Finance in directing, guiding and organizing the implementation of the Ordinance on Charges and Fees in the branches and fields under their respective management.

2. Coordinate with the Ministry of Finance in supervising and monitoring the collection, remittance, management and use of charges and fees in the branches and fields under their respective management.

3. Report on the collection, remittance, management and use of charges and fees in the branches and fields under their respective management according to law provisions.

4. Propose to the Government activities for which charges or fees need to be collected; recommend to the Government or the Ministry of Finance the rates of each kind of charge or fee.

Article 28.- Within the scope of their respective tasks and powers, the People’s Committees at all levels shall perform the State management over charges and fees in their respective localities, and have the responsibility to:

1. Organize and report on the collection of charges and fees in their localities to the competent superior State agencies and the People’s Councils of the same level.

2. Inspect and supervise the observance of law provisions on charges and fees in their respective localities.

3. Handle or propose competent agencies to handle violations of the legislation on charges and fees.

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