THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Hanoi ,December 21, 1996
OF COLLECTING, REMITTING AND MANAGING THE CHARGE ON THE EXAMINATION OF CONDITIONS FOR PRACTICING WOOD AND OTHER FOREST PRODUCTS PROCESSING AND THE FEE ON THE GRANTING OF THE RELEVANT PERMITS
Pursuant to Decision No. 276-CT of July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the unified management of charges and fees;
Proceeding from the opinion of the Prime Minister in Official Dispatch No. 3830-KTTH of August 10, 1996 of the Office of the Government on collecting the fee on the granting of permits for processing wood and other forest products, proceeding from the opinion of the Ministry of Agriculture and Rural Development in Official Dispatch No. 3306 NN-TCKT/CV of October 3, 1996;
The Ministry of Finance hereby provides the following guidance on the regime of collecting, remitting and managing the charge on the examination of the conditions for practicing wood and other forest products processing and the fee on the granting of permits for wood and other forest products processing:
1. The organizations engaged in manufacturing and processing wood and other forest products shall have to pay an examination charge as stipulated in this Circular for the examination of their operating conditions (hereafter referred to as examination) when a competent agency under the Ministry of Agriculture and Rural Development conducts such examination at their production or processing establishments.
2. The organizations engaged in manufacturing and processing wood and other forest products shall have to pay a fee as stipulated in this Circular when the competent agency defined in Point 1 of this Section grants them a permit for wood and other forest products processing (hereafter referred to as practicing permit).
II. PAYABLE AMOUNT:
1. The examination charge: 500,000 (five hundred thousand) VND for an enterprise engaged in manufacturing and producing wood and other forest products;
2. The fee on the granting of a practicing permit (granting a new permit, renewing or changing a permit): 100,000 (one hundred thousand) VND;
III. MANAGING THE CHARGE AND THE FEE:
1. When performing its functions and tasks, the agency exercising State management over the manufacture and processing of wood and other forest products under Decision No. 14-CT of January 15, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) shall have to:
– Organize the collection, remittance and management of the charge on the examination of the conditions for practicing the wood and other forest products processing and the fee on the granting of practicing permits for wood and other forest products processing in accordance with this Circular.
– Issue, after collecting the fee or charge, to the payee a voucher certifying the payment of the fee or charge (the receipt) issued by the Ministry of Finance (the General Department of Taxation) and receive the receipts from the Taxation Service of the province or city where its main office is located.
– Open separate books of accounts and records for the collection, remittance and use of the fee in accordance with the current State regime on accountancy and statistical work.
Every year, it shall draw up an estimate of the fees and charges to be collected and paid and the use of such fees and charges and settle the accounts, settle all the vouchers relating to the collection of fees and charges and at the same time draft its own expenses and make a financial statement, send them to the concerned tax office and the financial agency of the same level.
2. The examination charges and the fees on the granting of practicing permits stipulated in this Circular are a State budget revenue, the use of which shall be temporarily managed as follows:
a/ The agency collecting the fees and charges may temporarily deduct 50 per cent of the total collected amount to directly spend on organizing the collection of such fees and charges in the following works:
– Printing (or purchasing) the application form, declaration form, related documents and practicing permits;
– Paying remunerations to the full-time personnel in charge of collecting fees and charges who have to work overtime (if any) as stipulated by the State in accordance with the State regime.
In cases where the organization assigned to collect fees and charges does not have enough full-time personnel and has to employ more workers for collecting fees and charges, it can pay wages and other related expenses like social insurance and medical insurance to these workers in accordance with the State regime .
The payment of remunerations to the full-time personnel who have to work overtime and wages to the above-said workers must be based on the labor–hiring contracts, the overtime work records or the hired labor records, the list of paid wages, remunerations and other related expenses signed by the workers and accompanied with valid vouchers as prescribed by the State.
The concerned unit must use the temporarily deducted amount (50) as defined in Item a of this Point for the right purposes. After all expenses are settled at the end of each year the remainder shall be remitted to the State Budget.
b/ The remaining 50 of the collected fees and charges, after subtracting (-) the temporarily deducted amount as defined in Item a of this Point, must be immediately remitted by the collecting agency under the Ministry of Agriculture and Rural Development to the Central Budget according to the corresponding chapter, type, clause and category. The time limit for making remittances to the State Budget shall comply with the relevant regulation of the Tax Service of the province or city where the concerned unit has its head office but not later than the 10th day of the following month all the due amount of the preceding month must be remitted.
IV. ORGANIZATION OF IMPLEMENTATION:
1. The tax office of the locality where the agency collecting charges and fees has its head office shall issue receipts of charges and fees to the collecting agency. It shall supervise and urge the collecting agencies to comply with the regime of collecting, remitting and managing charges and fees; manage the use of receipts; open the books of accounts and keep the accounting records in accordance with the prescribed regime.
2. Every year, the financial agency of the same level shall coordinate with the local tax office in approving the draft expenditures and revenues as well as the statements of final accounts of the agencies collecting charges and fees.
3. This Circular takes effect from the date of its signing. All the earlier provisions regarding the charge on the examination of conditions for practicing wood and other forest products processing and the fee on the granting of the practicing permits for wood and other forest products processing which are contrary to this provision are now annulled.
In the course of implementation, if any problem arises it should be reported in time to the Ministry of Finance and the Ministry of Agriculture and Rural Development for consideration and resolution.
FOR THE MINISTER OF FINANCE
Vu Mong Giao