HE MINISTRY OF FINANCE

______

No. 187/2009/TT-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence- Freedom- Happiness

______________________________

Hanoi, September 29, 2009

CIRCULAR

Providing for the rates and collection, remittance, management and use of the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities

Pursuant to the Government’s Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP dated March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002;

Pursuant to the Government’s Decree No. 81/2002/ND-CP dated October 17, 2002, detailing a number of articles of the Law on Science and Technology;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

After obtaining the Science and Technology Ministry’s opinions in Official Letter No. 2142/BKHCN-VPDK dated August 31, 2009, the Ministry of Finance guides the rates and collection, remittance, management and use of the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities as follows:

Article 1.

Charge and fee payers

Payers of the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities are science and technology organizations registering their activities under the Government’s Decree No. 81/2002/ND-CP dated October 17, 2002, detailing a number of articles of the Law on Science and Technology.

Article 2.

Charge and fee rates

The rates of the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities are specified as follows:

No.

Charges and fees

Charge and fee rate (VND/time)

I

Charge for evaluation of conditions for scientific and technological activities

 

1

Charge for evaluation of conditions for scientific and technological activities

2,00,000

2

Charge or addition of activity domains of science and technology organizations, or activity contents/domains of representative offices or branches of science and technology organizations

1,500,000

3

Adjustment of capital; or relocation of headquarters, of offices of representative offices or branches, of science and technology organizations (except relocation of headquarters of science and technology organizations or offices of their representative offices or branches under competent state agencies’ decisions on adjustment of administrative boundaries)

1,000,000

4

Other changes

500,000

II

Fee for issuance of registration certificates of scientific and technological activities

500,000

 

Fee for issuance of registration certificates of scientific and technological activities (applicable to all cases of first-time registration; registration of modification, supplementation or re-issuance of certificates, of science and technology organizations or their representative offices or branches)

300,000

Article 3.

Charge and fee collection, remittance, management and use

1. When receiving dossiers of request for registration of scientific and technological activities, the Ministry of Science and Technology and provincial-level Science and Technology Departments shall collect the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities. Charge and fee-collecting agencies shall register, declare and remit the charge and fee into the state budget under the Finance Ministry’s Circular No. 63/2002/TT-BTC dated July 24, 2002, guiding the law on charges and fees, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002.

2. Charge and fee-collecting agencies may retain 80% (eighty per cent) of the total actually collected charge and fee amount before remitting it into the state budget to cover charge and fee collection expenses. Specifically:

a/ Payments to individuals personally engaged in the evaluation and charge and fee collection, including salaries, wages, salary-based allowances and contributions (except salaries for cadres and civil servants salaried the state budget under regulations).

b/ Expenses for evaluation work, including expense for inspection and evaluation of the registration of scientific and technological activities; remuneration for experts to conduct inspection and evaluation, give remarks and assess reports on evaluation results; and expense for meetings of expert groups and evaluation councils.

c/ Expenses directly for the evaluation and charge and fee collection, such as stationery, office supplies, communication, and work-trip allowances according to current criteria and norms.

d/ Other expenses directly related to the evaluation and charge and fee collection.

e/ Expense for commendation and welfare benefits for officials and employees personally engaged the evaluation and charge and fee collection at an average annual per-capita level not exceeding 3 months’ actually paid salary if the revenue in a year is higher than that in the previous year, or 2 months’ actually paid salary if the revenue in a year is lower than or equal to that in previous year, after paying all the expenses specified at Points a, b, c and d of this Clause.

3. The remainder (20%) of the total collected fee amount must be remitted into the state budget according the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

Article 4.

Organization of implementation

1. This Circular takes effect 45 days from the date of its signing. This Circular replaces Joint Circular No. 106/TT-LB dated December 28, 1993, of the Ministry of Finance and the Ministry of Science, Technology and Environment (now the Ministry of Science and Technology), providing for the collection of the evaluation charge and the fee for issuance of scientific and technological activity licenses.

2. Other matters related to the collection, remittance, management and use of charges and fees and publicity of the charge and fee collection regime which are not guided in this Circular comply with the Finance Ministry’s Circular No. 60/2007/TT-BTC dated June 14, 2007, guiding a number of articles of the Tax Administration Law and the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007, detailing a number of articles of the Tax Administration Law; and Circular No. 157/2009/TT-BTC dated August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007.

3. For cases in which valid dossiers were submitted before the effective date of this Circular but activity registration papers are issued by competent agencies after the effective date of this Circular, the charge and fee for issuance of scientific and technological activity licenses shall be collected and remitted under Joint Circular No. 106/TT-LB dated December 28, 1993.

4. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance.

 

FOR THE MINISTER OF FINANCE

DEPUTY MINISTER

(Signed and sealed)

DO HOANG ANH TUAN

(This translation is for reference only)

 

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