THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 97/2006/TT-BTC

Hanoi, October 16, 2006

 

 

CIRCULAR

 

GUIDING CHARGES AND FEES TO BE DECIDED BY PEOPLE’S COUNCILS OF PROVINCES AND CENTRALLY RUN CITIES

Pursuant to the August 28, 2001 Charge and Fee Ordinance;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance;

Pursuant to 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 Charge and Fee Ordinance;

The Ministry of Finance guides the determination of rates, the regime of collection, remittance, management and use of charges and fees to be decided by People’s Councils of provinces and centrally run cities (below referred to as provincial-level for short) as follows:

I. CHARGES TO BE DECIDED BY PROVINCIAL-LEVEL PEOPLE’S COUNCILS

Under 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 Charge and Fee Ordinance (hereinafter referred to as Decree No. 24/2006/ND-CP), provincial-level People’s Councils decide on the following charges:

1. Construction charge;

2. Charge for measurement and drawing of cadastral maps;

3. Charge for evaluation to grant land use rights;

4. Marketplace charge;

5. Bidding and auction charges (for those to be collected by local agencies);

6. Charge for evaluation of bidding results (for evaluation activities conducted by local agencies).

7. Road toll (for locally managed roads);

8. Bridge toll  (for locally managed bridges);

9. Non-motor ferryboat charge;

10. Motor ferry charge (for locally managed ferries);

11. Charge for use of fishing ports;

12. Charge for use of roadsides, landings, yards or water surface;

13. Charge for exploitation and use of land documents;

14. Library charge (for locally managed libraries);

15. Security and order charge;

16. Charge for evaluation to grant permits for use of industrial explosives (for evaluation activities conducted by local agencies);

17. Charge for keeping of bicycles, motorcycles and cars;

18. Charge for visit to scenic places and famous landscapes (for those under local management);

19. Charge for visit to historical relics (for those under local management);

20. Charge for visit to cultural works (for those under local management);

21. Charge for participation in examination or enrolment (for educational and training establishments under local management);

22. Charge for evaluation of environmental impact assessment reports (for evaluation activities conducted by local agencies);

23. Sanitation charge;

24. Charge for natural disaster prevention and combat;

25. Charge for evaluation of schemes or reports on exploration for, exploitation and use of ground water; exploitation and use of surface water; discharge of waste water into water sources or irrigation works (for evaluation activities conducted by local agencies);

26. Charge for evaluation of reports on results of exploration for and assessment of ground water reserves (for evaluation activities conducted by local agencies);

27. Charge for evaluation of dossiers and conditions for practicing ground water drills (for evaluation activities conducted by local agencies);

28. Charge for selection and recognition of parental trees and prototypal trees, forest tree seed gardens and seed forests (for selection and recognition activities conducted by local agencies).

II. FEES TO BE DECIDED BY PROVINCIAL-LEVEL PEOPLE’S COUNCILS

Under Decree No. 24/2006/ND-CP, provincial-level People’s Councils decide on the following fees:

1. Fees for civil status, household status and people’s identity cards (for civil status-, household status- and people’s identity card-related activities conducted by local agencies);

2. Fee for grant of work permits to foreigners working in Vietnam;

3. Cadastral fees;

4. Fee for grant of construction permits;

5. Fee for grant of house number plates;

6. Fee for grant of business registration certificates to or supply of information on business registration on:

a/ Private business households;

b/ Private enterprises;

c/ Limited liability companies;

d/ Joint stock companies;

e/ Partnerships;

f/ State enterprises;

g/ Cooperatives and unions of cooperatives;

h/ Private, people-founded and semi-public education and training establishments; private and people-founded health establishments; cultural and information establishments.

7. Fee for grant of electricity activity permits (for permits granted by local agencies);

8. Fee for grant of permits for exploration for, exploitation and use of ground water (for permits granted by local agencies);

9. Fee for grant of exploitation and use of surface water (for permits granted by local agencies);

10. Fee for grant of permits for discharge of wastewater into water sources (for permits granted by local agencies);

11. Fee for grant of permits for discharge of wastewater into irrigation works (for permits granted by local agencies). 

III. DETERMINATION OF CHARGE AND FEE RATES AND MANAGEMENT AND USE OF COLLECTED CHARGE AND FEE AMOUNTS

Under Clauses 2 and 3, Article 1 of Decree No. 24/2006/ND-CP, People’s Councils shall stipulate charges and fees decentralized to them, including their rates, the regime of collection, remittance, management and use of each specific charge and fee. Such stipulation shall comply with the following general principles:

1. Regarding charge and fee rates: To abide by the principles for determination of charge and fee rates prescribed in Article 8 of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance (referred to as Decree No. 57/2002/ND-CP); Clause 4, Article 1 of Decree No. 24/2006/ND-CP and follow the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal  provisions on charges and fees and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

2. Regarding the management and use of collected charge and fee amounts: To abide by the principles prescribed in Articles 11, 12, 13 and 17 of Decree No. 57/2002/ND-CP, Clause 5, Article 1 of Decree No. 24/2006/ND-CP and follow the guidance in the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

3. For charges and fees which are important for the provinces, collected in great amounts and can be prescribed at specific rates, such as: bridge and road tolls under provincial management, construction charge and so on, the decision on the rates of each charge decentralized to the provincial-level People’s Councils shall strictly comply with the order prescribed in Article 11 of the Charge and Fee Ordinance that they must be proposed by the provincial-level People’s Committees to the same-level People’s Councils for decision. To ensure the timely adoption of policies in accordance with the operation of provincial-level People’s Councils, the Finance Ministry provides a number of specific principles for application by localities as follows:

a/ The provincial-level People’s Committee shall submit to the provincial-level People’s Council for decision the rate bracket or the maximum rate of each charge or fee for application throughout the province. Based on the rate bracket or the maximum rate already decided by the provincial-level People’s Council, the provincial-level People’s Committee shall decide on specific rates suitable to the practical conditions and situation of each geographical area where a charge or fee emerges, arises or needs to be collected.

b/ For a number of charges and fees which have been prescribed by the Government or the Finance Ministry in its legal documents, including road and bridge tolls, motor ferry charge, charge for participation in examination or enrolment, auction charge, etc., their rates shall comply with the provisions of such documents until they are additionally guided, amended and supplemented by new documents.

c/ When the rates of a charge or fee are not suitable to the actual conditions of a locality, the provincial-level People’s Committee shall consult the Finance Ministry in writing thereon before submitting them to the provincial-level People’s Council for decision.

4. For other charges and fees (other than those specified at Item b, Clause 3 of this Section), depending on the specific conditions and situation of localities where activities liable to charge or fee are carried out, attention should be paid to the following points relating to charge and fee contents and rate:

a/ For charges:

a.1. Construction charge:

- The construction charge is collected from investors that build works, aiming to support construction and renovation of public infrastructure in localities where investors build works.

- The charge rate may be a percentage (%) of the construction expense of a work (excluding the equipment expense). Depending on the types of construction works (dwelling houses or construction works for production and/or business purposes) and on population areas, different charge rates are set as appropriate. Charge rates applicable to construction works being dwelling houses are lower than those for construction works for production and/or business purposes. The maximum charge rate must not exceed 0.5% for group-A works, 1% for group-B works and 2% for group-C works. Particularly for individual dwelling houses, the charge may be based on the construction area at the rate of no more than VND 35,000/m2 which is reduced by house grade (the rate applicable to IV-grade houses is lower than that applicable to III-grade houses, the rate applicable to III-grade houses is lower than that applicable to II-grade houses, etc.) and the rates applicable to rural dwelling houses are lower than urban ones.

a.2. Charge for measurement and drawing of cadastral maps:

- The charge for measurement and drawing of cadastral maps is collected from organizations, individuals or households that are assigned or leased new land areas or permitted by a competent state agency to change land use purposes, aiming to additionally support expenses for measurement and drawing of cadastral maps in localities with no cadastral map with coordinates.

- Charge rates are set on the basis of steps involved and requirements of the measurement and drawing of cadastral maps as well as on the position and acreage of assigned or leased land areas or land areas permitted for use purpose change under each project, but the maximum rate must not exceed VND 1,000/m2.

a.3. Charge for evaluation to grant land use rights:

- The charge for evaluation to grant land use rights is collected from subjects registering or submitting dossiers of application for land use rights that wish or are required to have such dossiers evaluated according to regulations, aiming to cover expenses for the examination of dossiers, necessary and sufficient conditions for the land assignment or lease by a competent state agency, such as: conditions on the actual land use, land use planning and plan, everyday life, production or business activities, etc. This charge is also imposed on the case of transfer of ownership of houses associated with land use rights.

- Charge rates: Depending on the land areas for which land use rights are granted, the complexity of each type of dossiers of application for land use rights (first-time grant or re-grant); the use of land for different purposes (for building dwelling houses, production or business activities) and specific conditions of localities, different charge rates are set as appropriate, ensuring the principle that charge rates applicable to land used for dwelling houses are lower than those for production and/or business purposes. The maximum charge rate must not exceed VND 5,000,000/dossier.

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