DECREE

DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON FEES AND CHARGES

Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

At the request of Minister of Finance;

The Government promulgates a Decree to detail and guide the implementation of a number of articles of the Law on fees and charges.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides for the declaration, collection and payment of fees and charges; the management and use of fees; final settlement of fees and charges; responsibilities of state agencies and organizations for collection, payment, management and use of fees and charges.

Article 2. Regulated entities

This Decree applies to:

1. Payers of fees and charges, including organizations and individuals that provide public services to serve the state management in accordance with regulations of the Law on fees and charges.

2. Collectors of fees and charges, including state agencies, overseas Vietnamese representative missions, public service providers, and organizations tasked with providing public services for state management tasks by competent state agencies in accordance with regulations of the Law on fees and charges.

3. Other state agencies, organizations and individuals involved in the declaration, collection, payment, management and use of fees and charges.

Chapter II

DECLARATION, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES

Article 3. Declaration, collection, payment and final settlement of fees and charges

1. Payers shall carry out the declaration and payment of fees and charges on a monthly, quarterly and annual basis or when they arise. Based on the nature and features of each type of fees and charges, competent state agencies referred to in Clause 2 Article 4 of the Law on fees and charges shall set down specific periods for declaration and payment of fees and charges.

2. Collectors shall carry out the declaration and transfer of collected fees and charges in accordance with the following regulations:

a) Collectors shall transfer the entire collected fees and charges to the state budget. Collectors shall carry out the declaration and transfer of collected fees and charges on a monthly basis, and make final settlement of fees on an annual basis in accordance with regulations of the law on tax management.

b) Collectors must transfer collected amount of fees to the Accounts for fees paid to state budget, which are opened at the State Treasuries, on a daily, weekly or monthly basis. Based on the amount of collected fees and the distance from the collection place to the State Treasury, the competent state agencies referred to in Clause 2 Article 4 of the Law on fees and charges shall set down specific daily, weekly or monthly periods in order that collectors transfer collected fees during the period to accounts for fees paid to state budget.

Collectors shall carry out the declaration on collected fees on a monthly basis and make final settlement on annual basis in accordance with regulations of the law on tax management, and transfer payable fees to state budget after deducting the amount being left for collectors.

c) Collectors of fees for use of roads and overseas Vietnamese representative missions shall carry out the declaration, collection and transfer of fees and charges as regulated by Ministry of Finance.

3. Collectors shall prepare and issue receipts of fees and charges as regulated by Ministry of Finance.

4. Currencies:

a) With regard to fees and charges paid in Vietnam, the currency shall be VND, except for cases where fees and charges may be paid in freely convertible currencies as regulated by laws. In case freely convertible currencies are applied, fees and charges may be paid in foreign currency or VND on the basis of converting from foreign currency to VND according to the following exchange rate:

- If fees and charges are paid at commercial banks or other credit institutions, buying rates announced by commercial banks or credit institutions where payers open their accounts at the payment time shall apply.

- If fees and charges are directly paid at State Treasuries, the exchange rate announced by Ministry of Finance at the payment time shall apply.

- If fees and charges are paid in cash or under other forms of payment to collectors, the exchange rate shall be the buying rate under the transfer form announced by the operations center of Vietcombank at the payment time or at the end of the business day preceding the day off.

b) With regard to fees and charges paid in a foreign country, currency of that country or freely convertible currencies shall apply.

Article 4. Principles for management and use of fees

1. Fees from public services provided by state agencies shall be paid to state budget, except for cases where expenses for activities of provision of such public services are deducted from the sum of collected fees according to the percentage referred to in Article 5 herein; the remaining amount (if any) shall be paid to state budget.

State agencies that are eligible to retain a predetermined amount of collected fees for maintaining their activities:

a) Agencies implementing financial policies as referred to by the Government or Prime Minister with respect to the autonomy in the use of employees on payroll and administrative expenditures by state agencies.

b) Overseas Vietnamese representative missions.

c) Police or national defense forces that are tasked with providing services and collecting fees to serve the state management tasks in accordance with regulations of the Law on fees and charges.

2. A part or whole of fees collected from services provided by public service providers may be retained to pay off their activities of service provision and fee collection according to the percentage referred to in Article 5 herein; the remaining amount (if any) shall be paid to state budget.

3. A part or whole of fees collected from services provided by service providers as assigned by competent state agencies may be retained to pay off their activities of service provision and fee collection according to the percentage referred to in Article 5 herein; the remaining amount (if any) shall be paid to state budget, except for cases where the Government’s regulations are applied. The amount of fees left shall be considered as the collector’s revenue.