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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 Xth National Assembly, the
8th 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. |
