THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 63/2002/TT-BTC
Hanoi, July 24, 2002
 CIRCULAR
GUIDING THE IMPLEMENTATION OF THE LAW PROVISIONS ON CHARGES AND FEES
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 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;
Pursuant to the Prime Minister’s Directive No. 13/2002/CT-TTg of June 11, 2002 on deploying the implementation of the Ordinance on Charges and Fees and 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 hereby guides the implementation as follows:
I. SCOPE OF APPLICATION
1. The Circular shall apply 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. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees (called Decree No. 57/2002/ND-CP for short), which are carried out by the State agencies, economic organizations, people’s armed force units, non-business units and organizations authorized by the State, other organizations and individuals (called collectively as organizations and individuals).