THE STANDING COMMITTEE OF NATIONAL ASSEMBLY | SOCIALIST REPUBLIC OF VIET NAM |
No: 38/2001/PL-UBTVQH10 | Hanoi, 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 Xth National Assembly, the 8th session, on the 2001 law- and ordinance-making program;
This Ordinance prescribes charges and fees.
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.
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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.
COMPETENCE TO PRESCRIBE CHARGES AND FEES
Article 9.- The Government has the competence to:
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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.
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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.
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.
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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.
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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 24.- Charges and fees belonging to the State budget shall not be taxed.
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RESPONSIBILITIES OF STATE AGENCIES FOR CHARGE AND FEE MANAGEMENT
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;
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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.
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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SETTLEMENT OF COMPLAINTS AND DENUNCIATIONS
2. Within 15 days after receiving the written com-plaints, 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.
COMMENDATION AND HANDLING OF VIOLATIONS
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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.
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.
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ON BEHALF OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRMAN
Nguyen Van An
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)
I. CHARGES IN THE FIELDS OF AGRICULTURE, FORESTRY AND AQUATIC RESOURCES
1. Irrigation charge.
2. Animal and plant quarantine charge.
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4. Veterinary hygiene inspection charge.
5. Aquatic resource protection charge.
6. Charge for testing of 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
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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.
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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.
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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.
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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.
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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
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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.
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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.
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4. Charges in the legal field and for other legal services.
I. 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.
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II. 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.
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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 organization in Vietnam.
4. Fee for granting of certificate of eligibility for provision 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.
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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.
IV. STATE MANAGEMENT FEES FOR NATIONAL SOVEREIGNTY
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2. Fee for flight over the airspace, crossing of the land or sea territory.
3. Fee for signature commission.
V. 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.-
- 1Decision No. 108/2007/QD-BTC of December 26, 2007 providing for fee rates and the collection, remittance, management and use of fees for the grant of certificates of import right and export right to foreign traders without presence in Vietnam
- 2Joint circular No. 106/2007/TTLT-BTC-BTNMT of September 06, 2007 amending and supplementing their joint circular no. 125/2003/TTLT-BTC-BTNMT of December 18, 2003, which guides the implementation of The Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection charge for wastewater
- 3Joint circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, on regime for collection, payment, management and use of fees for registration of, and provision of information on, security transactions.
- 4Circular No. 115/2006/TT-BTC of the Ministry of Finance,
- 5Decision No. 73/2006/QD-BTC of the Ministry of Finance,
- 6Decision No. 69/2006/QD-BTC of December 07, 2006 providing for the rates as well as the collection, remittance, management and use of aviation charges and fees
- 7Decision No. 68/2006/QD-BTC of December 06, 2006, providing for the rates and the collection, remittance, management and use of the charge for content evaluation, and the fees for licensing the import or export, of cultural products
- 8Decision No. 38/2006/QD-BTC of July 24, 2006, on the regime of collection, remittance, management and use of charges and fees in the domain of radiation safety and control, and the charge and fee levels
- 9Joint circular No. 59/2006/TTLT-BTC-BLDTBXH of June 26, 2006 guiding brokerage fees for labor export
- 10Decision no. 18/2006/QD-BTC of March 28, 2006 providing for the rates and regime of collection, remittance, management and use of the charge for evaluation of technology transfer contracts
- 11Decision No. 46/2004/QD-BTC of May 13, 2004 promulgating the toll levels for Yen Lenh bridge on national highway No. 38
- 12Order No. 13/2001/L-CTN of September 11, 2001, on the Promulgation of Ordinance.
- 1Circular No. 08/2014/TT-BTC dated January 15, 2014, providing on the rates, regime of collection, remittance, management and use of prophylactic medicine and medical quarantine charges
- 2Decree No. 109/2013/ND-CP of September 24, 2013, on penalties for administrative violations against the law on pricing, fee management, and invoicingtructures
- 3Circular No.121/2013/TT-BTC of August 28, 2013, providing for the collection rates, regime of collection, remittance, management and use of fees for the license and control labeling applicable to tapes and visual discs containing performances; charges for appraisal of performances recorded on tapes, discs, software programs or other materials
- 4Decision No. 25/2013/ND-CP of March 29, 2013, on environmental protection charges for waste water
- 5Circular No. 03/2013/TT-BTC of January 08th 2013, on the fees for verifying conditional lines of business; the fees for verifying the standards and conditions for medical practice and pharmacy practice; the fees for issuing license to import, export medical equipment and pharmaceutical products; and the fees for licensing medical facilities
- 6Decree No. 115/2011/ND-CP of December 14, 2011, amending and supplementing point 2, item IV, section b of the detailed tariff of charges and fees promulgated together with the Government''s Decree No. 24/2006/ND-CP of March 6, 2006
- 7Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee
- 8Decree No. 26/2010/ND-CP of March 22, 2010, amending, supplementing clause 2 article 8 of Decree No.67/2003/ND-CP dated June 13, 2003 of the government on environmental protection charges for waste water
- 9Decree No. 80/2008/ND-CP of July 29, 2008, amending and supplementing a number of articles of the Governments Decree No. 176/1999/ ND-CP of December 21, 1999, and Decree No. 47/2003/ND-CP of May 12, 2003, on registration fee.
- 10Decision No. 108/2007/QD-BTC of December 26, 2007 providing for fee rates and the collection, remittance, management and use of fees for the grant of certificates of import right and export right to foreign traders without presence in Vietnam
- 11Joint circular No. 106/2007/TTLT-BTC-BTNMT of September 06, 2007 amending and supplementing their joint circular no. 125/2003/TTLT-BTC-BTNMT of December 18, 2003, which guides the implementation of The Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection charge for wastewater
- 12Decision No. 68/2006/QD-BTC of December 06, 2006, providing for the rates and the collection, remittance, management and use of the charge for content evaluation, and the fees for licensing the import or export, of cultural products
- 13Decision No. 38/2006/QD-BTC of July 24, 2006, on the regime of collection, remittance, management and use of charges and fees in the domain of radiation safety and control, and the charge and fee levels
- 14Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 15Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 16Decision No. 46/2004/QD-BTC of May 13, 2004 promulgating the toll levels for Yen Lenh bridge on national highway No. 38
- 17Decree No. 106/2003/ND-CP of September 23, 2003, prescribing the sanctioning of administrative violations in the field of charge and fee
- 18Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection charges for waste water
- 19Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 20Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 211992 Constitution of the Socialist Republic of Vietnam
Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
- Số hiệu: 38/2001/PL-UBTVQH10
- Loại văn bản: Pháp lệnh
- Ngày ban hành: 28/08/2001
- Nơi ban hành: Uỷ ban Thường vụ Quốc hội
- Người ký: Nguyễn Văn An
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 01/01/2002
- Ngày hết hiệu lực: 01/01/2017
- Tình trạng hiệu lực: Hết hiệu lực