THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 83/2002/TT-BTC
Hanoi, September 25, 2002
 
 CIRCULAR
PRESCRIBING THE REGIME OF COLLECTION, REMITTANCE AND MANAGEMENT OF THE USE OF STANDARDIZATION, MEASUREMENT AND QUALITY CONTROL CHARGES AND FEES
 
Pursuant to the October 6, 1999 Measurement Ordinance and the December 24, 1999 Goods Quality Ordinance;
Pursuant to the August 28, 2001 Charge and Fee Ordinance and the Government�s Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Charge and Fee Ordinance;
The Ministry of Finance hereby prescribes the regime of collection, remittance and management of the use of standardization, measurement and quality control charges and fees, as follows:
 
A. CHARGES AND FEES FOR STATE MANAGEMENT OVER STANDARDIZATION, MEASUREMENT AND QUALITY CONTROL
I. PAYERS AND COLLECTION LEVELS
1. Vietnamese and foreign organizations and individuals shall have to pay charges and fees for State management over standardization, measurement and quality control under the provisions of this Circular when the State management agencies in charge of standardization, measurement and quality control or authorized agencies carry out the registration, testing and State inspection of product and goods quality as well as the checking of measuring equipment for them according to current law provisions.
2.The rates of standardization, measurement and quality control charges and fees are specified in the tables of charge and fee rates, issued together with this Circular, including:
- The table in Appendix No. 1: The rates of charges, including the charge for testing of product or goods quality; the charge for State inspection of product or goods quality; and the charge for checking of measuring devices.
- The table in Appendix No. 2: The rates of the charges for registration and granting of standardization, measurement and quality control certificates
3. Standardization, measurement and quality control charges and fees specified in this Circular shall be collected in Vietnam dong (VND).
II. ORGANIZATION OF THE COLLECTION, REMITTANCE, USE MANAGEMENT
1. The standardization, measurement and quality control agencies that register, test, inspect product and goods quality and/or check measuring devices according to law provisions shall have to:
a/ Organize the collection and remittance of standardization, measurement and quality control charges and fees strictly according to the provisions of this Circular. Announce (or post up publicly) the rates of standardization, measurement and quality control charges and fees at the head offices of the charge- and/or fee-collecting agencies. When collecting charges and fees, issue charge or fee receipts (of a type issued by the Ministry of Finance) to the payers.
b/ Open accounting books to monitor the collected and remitted amounts and used charge and fee amounts strictly according to the current legislation on accounting and statistics.
c/ Register, declare, and remit standardization, measurement and quality control charges and fees under the guidance of the tax offices of the localities where they are headquartered.
d/ Make payment and settlement for charge and fee receipts as well as settlement of the charge and fee collection and remittance with the direct managing tax offices according to the regime of management of receipts and stamps prescribed by the Ministry of Finance.
2. The collected amounts of standardization, measurement and quality control charges and fees shall be managed and used as follows:
a/ Before remitting the collected charge and fee amounts into the State budget, the standardization, measurement and quality control agencies may retain a portion in percentage (%) of the total collected charge and fee amounts. Concretely: