ORDINANCE ON CHARGES AND FEES
(No. 38/2001/PL-UBTVQH10 of August 28, 2001)
In order to unify the State management over charges
and fees, contributing to boosting the socio-economic
development;
Pursuant to the 1992 Constitution of the Socialist Republic
of Vietnam;
Pursuant to the Resolution of the X th National Assembly,
the 8 th session, on the 2001 law-and ordinance-making
program;
This Ordinance prescribed charges and fees.
Chapter I
GENERAL PROVISIONS
Article 1: This Ordinance
prescribes the competence to impose, and the collection,
remittance, management and use of charges and fees,
by State bodies, economic organizations, people's armed
force units, other organizations, and individuals (hereinafter
collectively referred to as organizations, individuals)
according to the provisions of law.
Article 2: Charges mean sums of money to be
paid by organizations or individuals for services provided
to them by other organizations or individuals, which
are specified in the list of charges issued together
with this Ordinance.
Article 3: Fees mean sums of money to be paid
by organizations or individuals for State management
works performed in their services by State bodies or
authorized organizations, which are specified in the
list of fees issued together with this Ordinance.
Article 4: This Ordinance does not govern social
insurance premiums, health insurance premiums and other
kinds of insurance premiums.
Article 5: Where international agreements which
the Socialist Republic of Vietnam has signed or acceded
to contain provisions on charges and fees at variance
with this Ordinance, the provisions of such international
agreements shall apply.
Article 6: Organizations and individuals that
are allowed to collect charges and fees include:
1.
State tax offices;
2.
Other State bodies, economic organizations, public-service
units, people's armed force units, other organizations
as well as individuals providing services or performing
works for which they are permitted by law to collect
charges or fees.
Article 7: All organizations and individuals
are strictly forbidden to impose on their own any charges
or fees, amend charge and fee rates already set by competent
bodies, and/or collect charges and fees in contravene
of law provisions.
Chapter II
COMPETENCE TO PRESCRIBE CHARGES AND FEES
Article 8: The Standing Committee
of the National Assembly promulgates the lists of charges
and fees together with this Ordinance.
Article 9: The Government has the competence
to:
1.
Specify the lists of charges and fees promulgated by
the Standing Committee of the National Assembly;
2.
Specify the principles for determination of charge and
fee rates;
3.
Prescribe the rates, the regime of collection, remittance,
management and use of a number of importance charges
and fees for nationwide implementation; assign or authorize
the competence to prescribe the rates, the regime of
collection, remittance, management and use of other
charges and fees;
4.
Submit to the Standing Committee of the National Assembly
amendments and supplements to the lists of charges and
fees.
Article 10: The Ministry of Finance has the
competence to:
1.
Draft legal documents on charges and fees for submission
to the Government for promulgation or promulgate them
according to its competence;
2.
Basing itself on the concrete stipulations of the Government,
set the specific rates of each charge or fee, provide
guidance on the determination of charge and fee rates
for the agencies authorized to set such rates;
3.
Prescribe the regime of collection, remittance, management
and use of various charges and fees under its competence;
4.
Guide the implementation of the regime of collection,
remittance, management and use of collected charges
and fees.
Article 11: The People's Councils of the provinces
or centrally-run cities shall decide on the authorized
collection of charges and fees, which is submitted by
the People's Committees of the same level under the
guidance of the Ministry of Finance.
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 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 case 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-colleting organizations or
individuals to issue vouchers to them, or lodge complaints
or denunciations 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:
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.
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.
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 organizations 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.
Chapter IV
FINANCE AND ACCOUNTING
Article 22: Charge-and fee-collecting
organizations and individuals must implement the reporting
regime, periodically report on the final settlement
of the collected, remitted and used charges and
fees; implement the financial transparency regime according
to law provisions.
Article 23: Organizations and individuals that
collect assorted charges and fees must account separately
each kind of charge or fee.
Article 24: Charges and fees belonging to the
State budget shall not be taxed.
Article 25: Charges not belonging to the State,
which are collected by organizations and individuals
under the provisions of Article 18 of this Ordinance
shall be taxed according to law provisions.
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:
Organize the implementation of the
Ordinance on Charges and Fees;
Oversee and supervise activities of collecting, managing
and using charges and fees;
Conduct financial inspection according to its competence
of charge-and fee-collecting organizations and individuals;
Consider and settle complaints and denunciations and
handle violations of the legislation on charges and
fees;
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 competence agencies to handle violations
of the legislation on charges and fees.
Chapter VI
SETTLEMENT OF COMPLAINTS AND DENUNCIATIONS
Article 29: Organizations
may lodge complaints, individuals may lodge complaints
and denunciations to competent State agencies about
acts of violating the legislation on charges and fees.
Article 30:
1.
If organizations and individuals that pay charges or
fees disagree with the charge-or fee-collection decisions,
they may send written complaints to charge-or fee-collecting
organizations or individuals within 30 days as from
the date of payment of charges or fees. Pending the
settlement of such complaints, the complainants must
abide by charge-or fee-collection decisions.
2.
Within 15 days after receiving the written complaints,
the charge-or fee-collection organizations or individuals
must settle them and reply the complainants in writing;
if the cases do not fall under their settling competence,
they must refer the written complaints or report them
to competent agencies for settlement and notify such
to the complainants within 10 days after receiving the
written complaints.
3.
Where the time limit prescribed in Clause 2 of this
Article has expired but the complaints remain unsettled
or the complainants disagree with the complaints settlement
decisions, they may continue lodging complaints to competent
State agencies according to the Government's stipulations
or initiate lawsuits at a court.
Article 31: The Finance Minister's decisions
on the settlement of charge-or fee-related complaints
are final ones.
Chapter VII
COMMENDATION AND HANDLING OF VIOLATIONS
Article 32: Organizations
and individuals that record achievements in the implementation
of the Ordinance on Charges and Fees shall be commended
and/or rewarded according to law provisions.
Article 33: Organizations and individuals that
fail to pay or pay insufficient charges or fees shall
not have the works served or the services provided or
be handled according to law provisions.
Article 34:
1.
Those who fail to strictly comply with the provisions
on the imposition, organization or implementation, management
and use of charges and fees shall, depending on the
nature and seriousness of their violations, be administratively
sanctioned or examined for penal liability; if causing
any damage, they must pay compensation therefore according
to law provisions.
2.
Organizations and individuals that collect charges or
fees at variance with the law provisions on charges
and fees shall be handled according to law provisions;
the wrongly collected charges and/or fees must be refunded
to the payers; where the payers of such charges and/or
fees are unidentifiable, the wrongly-collected charges
and/or fees must be remitted into the State budget.
Chapter VIII
IMPLEMENTATION PROVISIONS
Article 35: This Ordinance
takes implementation effect as from January 1, 2002.
All previous provisions which are contrary to this Ordinance
are hereby annulled.
Article 36: The Government shall detail and
guide the implementation of this Ordinance.
On behalf of the Standing Committee of the National Assembly
Chairman
NGUYEN VAN AN
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LIST OF CHARGES AND FEES
(Issued together with Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 of the Standing Committee of the National Assembly)
LIST OF CHARGES
I Charges in the fields of agriculture, forestry and aquatic resources
1. Irrigation charge.
2. Animal and plant quarantine charge.
3. Animal and plant quality control charge.
4. Veterinary hygiene inspection charge.
5. Aquatic resource protection charge.
6. Charge for testing or drugs used for animals and plants.
II Charges in the fields of industry and construction
1. Charge for control of the quality of products, goods, equipment, supplies, materials and/or raw materials.
2. Construction charge
3. Charge for measurement and making of cadastral maps.
4. Charge for evaluation for the granting of the land use right.
III Charges in the fields of commerce and investment
1. Charge for granting certificates of origin (C/O).
2. Market charge.
3. Charge for appraisal of conditional trade business.
4. Charge for appraisal of dossier for purchase or sale of ship, boat or aircraft.
5. Charge for investment evaluation.
6. Charge for bidding or auction.
7. Charge for evaluation of bidding results.
8. Charge for inspection of export or import goods.
IV Charges in the fields of communications and transport
1. Charge for land road use.
2. Charge for inland waterway use.
3. Charge for seaway use.
4. Bridge toll.
5. Ferry charge.
6. Charge for port or terminal use.
7. Moorage.
8. Charge for maritime assurance.
9. Pilotage charge.
10. Tonnage fee for a boat or ship arriving at port.
11. Passage charge.
12. Charge for use of pavement, station, yard or water surface.
13. Charge for inspection or transport means, fishery means.
V Charges in the field of information and communication
1. Charge for use and protection of radio frequency.
2. Charge for granting of the Internet domain name and address for use.
3. Charge for study and use of documents managed by the State.
4. Charge for inspection of conditions for postal and telecommunications operations.
VI Charges in the fields of security, social order and safety
1. Charge for technical inspection of machinery, equipment, supplies and substances subject to stringent safety requirements.
2. Charges for security, social order and safety.
3. Charge for verification of papers or documents.
4. Vehicle watch charge.
VII Charges in the cultural and social fields
1. Charge for expertise of relics, antiques or national precious objects.
2. Sight-seeing charge.
3. Charge for expertise of cultural products.
4. Charge for job introduction.
VIII Charges in the field of education and training
1. Tuition.
2. Examination or selection charge.
IX Charges in the healthcare field
1. Hospital charge.
2. Charge for epidemic prevention and fight.
3. Charge for medical inspection.
4. Charge for testing of medicine sample, medicine raw material or medicine.
5. Charge for medical quarantine.
6. Charge for inspection of medical equipment.
7. Charge for inspection and control of foodstuff hygiene and safety.
8. Charge for evaluation of criteria and conditions for medical or pharmaceutical practice.
X Charges in the fields of science, technology and environment
1. Environmental protection charge.
2. Charge for evaluation of environmental impact assessment report.
3. Sanitation charge.
4. Natural disaster prevention and fight charge.
5. Industrial property charge.
6. Charge for granting of numerical or bar code.
7. Charge for use of radiation safety service.
8. Charge for evaluation of radiation safety.
9. Charge for evaluation of conditions for scientific and technological activities.
10. Charge for evaluation of technology transfer contract.
11. Charge for inspection of measurement equipment.
XI Charges in the fields of finance, banking and customs
1. Charge for supply of information on enterprise finance.
2. Charge for guaranty or payment when guaranty or payment services are provided by organizations or individuals.
3. Charge for use of stock market equipment or infrastructure.
4. Charge for securities activity.
5. Charge for customs sealing, lead-sealing or warehousing.
XII Charges in the judicial field
1. Legal proceeding charge.
2. Judicial expertise charge.
3. Charge for supply of information on security transactions.
4. Charges in the legal field and for other legal services.
LIST OF FEES
State management fees related to citizens' rights and obligations
1. Nationality fee.
2. Civil status registration fee.
3. Fee for granting of passport, entry or exit visa.
4. Assorted fees applicable at overseas Vietnamese diplomatic representations and consulates.
5. Court fee.
6. Fee for granting of work permit to foreigner working in Vietnam.
7. Fee for granting of judicial record card.
State management fees related to the right to own or use property
1. Registration fee.
2. Cadastral fee.
3. Fee for registration of security transaction.
4. Copyright fee.
5. Industrial property registration fee.
6. Fee for granting of construction permit.
7. Fee for management of traffic means.
8. Fee for granting of house number plate.
State management fees related to production and business
1. Fee for granting of business registration certificate, supply of information on business registration.
2. Fee for granting of practicing license according to law provisions.
3. Fee for opening of a branch or representative office of a foreign economic organizations in Vietnam .
4. Fee for granting of certificate of eligibility for provisions of security services.
5. Fee for granting of certificate of eligibility for operation on various means.
6. Fee for granting of permit for use of equipment, means, detonation equipment, explosive materials, weapons and military equipment according to law provisions.
7. Fee for granting of certificate of assurance of technical quality and safety for machinery, equipment, means and substances subject to stringent safety requirements.
8. Fee for granting of permit for installation of underground work.
9. Fee for granting of export or import quota or permit.
10. Fee for granting of special permit for transportation of precious and rate forest animals and plants.
11. Fee for postal quality management.
12. Fee for granting of permit for use of the number storage for the numbering of telecommunications networks and subscribers.
13. Fee for granting and sticking of inspection stamps on programmed tapes and discs.
14. Fee for granting of permit for use of water sources.
15. Fee for granting of permit for discharging waste water into water sources.
16. Fee for granting of product or goods quality certificate.
17. Fee for granting of securities activity license.
18. Fee for the exclusive right in a number of branches or fields.
State management fees for national sovereignty
1. Fee for port entry or exit.
2. Fee for flight over the airspace, crossing of the land or sea territory.
3. Fee for signature commission.
State management fees in other fields
1. Fee for granting of permit for use of seal.
2. Customs fee.
3. Fee for granting of paper of registration of radiation source or radiator.
4. Fee for granting of diploma or certificate.
5. Authentication fee.
6. Public notary fee. |
