| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 45/2006/TT-BTC | Hanoi, May 25, 2006 |
CIRCULAR
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
Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001, on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees and the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees and the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
The Ministry of Finance amends and supplements its Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees as follows:
1. To amend and supplement Clause 1, Section I of Circular No. 63/2002/TT-BTC as follows:
“1. This Circular applies to the collection, remittance, management and use of charges and fees on the detailed list of charges and fees issued together with the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees (referred to as Decree No. 24/2006/ND-CP for short), which are carried out by state agencies, economic organizations, people’s armed forces units, non-business units, organizations authorized by the State, other organizations and individuals (collectively referred to as organizations and individuals).”
2. To amend and supplement Clause 2, Section I of Circular No. 63/2002/TT-BTC as follows:
“2. This Circular does not apply to the following charges:
a/ Insurance premiums of all kinds: social insurance, health insurance and other insurance premiums like deposit insurance, life insurance, non-life insurance and re-insurance premiums;
b/ Membership fees of political organizations, socio-political organizations, social organizations, socio-professional organizations and clubs like Party membership fee, trade union fee, Ho Chi Minh Communist Youth Union fee, membership fees of the Vietnam Youth Union, the Vietnam Women’s Union, the Vietnam War Veterans’ Association, the Vietnam Peasants’ Association, the Vietnam Council of Union of Cooperatives, and clubs; yearly and monthly dues of domestic and foreign organizations such as the United Nations organizations, the International Article Code Organization, the International Civil Aviation Organization (ICAO), the International Maritime Organization (IMO), regional and sub-regional international organizations, professional associations…;
c/ Amounts which are called charges but actually are service rates already specified in other legal documents such as freights, post and telecommunications charges, cash payment and remittance charges of credit institutions, electricity transmission charges, electricity distribution charges, power system regulation charges…”
3. To amend and supplement Point c, Clause 1, Section II of Circular No. 63/2002/TT-BTC as follows:
“c/ The competence to prescribe each particular charge is stated in the detailed list of charges and fees issued together with Decree No. 24/2006/ND-CP.”
4. To amend and supplement Clause 2, Section II of Circular No. 63/2002/TT-BTC as follows:
“2. Regarding fees:
a/ The competence to prescribe the rates and the regime of collection, remittance, management and use of fees is decentralized as follows:
- The Government shall prescribe a number of important fees with big amounts and of international legal significance;
- Provincial-level People’s Councils shall prescribe a number of fees associated with the performance of the state administrative management by local authorities to ensure the implementation of socio-economic development policies in accordance with local characteristics and practical conditions.
Click Download to see full text
