THE GOVERNMENT
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- This Decree details the implementation of the Ordinance on Charges and Fees.
Article 2.- The detailed list of charges and fees, which is issued together with this Decree, shall apply uniformly nationwide.
Article 3.- This Decree shall not govern:
1. Social insurance premiums;
2. Medical insurance premiums;
3. Other insurance premiums;
4. Fees, monthly dues and yearly dues collected under the charters of political organizations, socio-political organizations, social organizations, socio-professional organizations and clubs, and not yet prescribed in the detailed list of charges and fees, which is issued together with this Decree;
5. Other assorted charges not prescribed in the detailed list of charges and fees, issued together with this Decree, such as freights, postal and telecommunication charges, payment and money transfer charges collected by credit institutions�
Article 4.-
1. Organizations and individuals entitled to collect charges and/or fees include:
a/ State tax offices; customs offices;
b/ Other State bodies, economic organizations, non-business units, people�s armed force units, other organizations, and individuals providing services or performing other jobs for which they may, as prescribed by law, collect charges and/or fees.
2. Organizations and individuals defined in Clause 1 of this Article may collect only charges and fees on the detailed list of charges and fees, issued together with this Decree.
3. In cases of necessity, competent State bodies may authorize the charge and/or fee collection; authorized organizations and individuals shall comply with the provisions of this Decree.
Chapter II
COMPETENCE TO PRESCRIBE CHARGES AND FEES
Article 5.- Competence to prescribe charges shall be as follows:
1. The Government shall prescribe a number of important charges of great value and related to many socio-economic policies of the State. For each particular type of charge prescribed by the Government, the Government may authorize the ministries or ministerial-level agencies to set their rates on a case-by-case basis suitable to the practical situation.
The People�s Councils of the provinces and centrally-run cities (hereinafter collectively referred to as provincial-level) shall prescribe a number of charges associated with land and natural resource management or with the State administrative management function of the local administrations.
The Ministry of Finance shall prescribe other charges for uniform application throughout the country.
The competence to prescribe charges is specified in the detailed list of charges and fees, issued together with this Decree.
The competence to prescribe charges covers the prescription of the rates as well as the regime of collection, remittance, management and use of each specific charge.
2. The prescription of the rates as well as the regime of collection, remittance, management and use of charges shall comply with the provisions in Articles 8, 10, 11 and 12 of this Decree.
Article 6.- Competence to prescribe fees shall be as follows:
1. The Government shall prescribe a number of important fees of great value or international legal significance. The Government shall assign the Ministry of Finance to prescribe other fees.
The competence to prescribe fees is specified in the detailed list of charges and fees, issued together with this Decree.
The competence to prescribe charges covers the prescription of the rates as well as the regime of collection, remittance, management and use of each specific fee.
2. The prescription of the rates as well as the regime of collection, remittance, management and use of fees shall comply with the provisions in Articles 9, 10, 11 and 12 of this Decree.
Article 7.- Where it is necessary to supplement and/or amend the list of charges and fees, the rates and the regime of collection, remittance, management and use of charges and fees, the ministries and the provincial-level People�s Committees shall report such to the Ministry of Finance for submission to the Government for consideration and settlement according to the competence prescribed in Article 9 of the Ordinance on Charges and Fees.
Chapter III
PRINCIPLES FOR DETERMINING THE RATES AND THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES
Article 8.- Principles for determining the charge rates are prescribed as follows:
The general principle is that the charge rates must ensure the retrieval of capital within a reasonable period of time and be compatible with the payer�s payment capability.
Besides, the rates of charges for the State-invested services must secure the realization of the socio-economic development policies of the Party and the State in each period and be suitable to the practical situation.
The Ministry of Finance shall guide the determination of the rates of charges under the prescribing competence of the provincial-level People�s Councils in order to ensure uniform application throughout the country.
Article 9.- The fee rates shall be pre-fixed in a certain sum of money for each State management job for which fee is collected, not for the purpose of covering expenses for the fee-liable jobs, and comply with international practices. Particularly for the registration fee, the rates shall be set in a percentage (%) of the value of registered property according to the stipulations of the Government.
Article 10.- On the basis of the principles for determining the charge and fee rates under Articles 8 and 9 above, organizations and individuals entitled to collect charges and fees prescribed in Clauses 1 and 3, Article 4 of this Decree shall elaborate the charge and fee rates and submit them to competent bodies for promulgation.
The pricing agencies of the same level should be consulted before the charge and/or fee rates are submitted to the competent bodies for promulgation or before they are added or amended.
Article 11.- Principles for management and use of charges and fees shall be prescribed as follows:
1. Charges collected from services not invested by the State or invested by the State but then transferred to organizations or individuals for provision on the cost-accounting and financial autonomy principles are revenues not belonging to the State budget. The collected charge amounts shall constitute turnovers of the charge-collecting organizations and individuals that shall be obliged to pay tax thereon according to the State�s current regulations.
2. Charges collected from services invested or exclusively owned by the State are State budget revenues, and shall be managed and used as follows:
a/ Where the charge-collecting organizations are funded with the State budget for their charge-collecting operations according to annual cost estimates, they must remit all the collected charge amounts into the State budget;
b/ Where the charge-collecting organizations are not yet funded with the State budget for their charge-collecting operations, they can retain part of the collected charge amounts to cover the charge collection expenses under the provisions in Article 12 of this Decree, and remit the remainder into the State budget;
c/ Where the organizations are authorized to collect charges in addition to their regular function and tasks, they can retain part of the collected charge amounts to cover the charge collection expenses under the provisions in Article 12 of this Decree, and must remit the remainder into the State budget.
3. All collected fees shall belong to the State budget. The fee-collecting organizations must remit promptly the full collected amounts into the State budget. In cases of authorized collection, the organizations authorized to collect fees may retain part of the collected fee amounts to cover the fee-collection expenses under the provisions of Article 12 of this Decree, and must remit the remainder into the State budget.
The Ministry of Finance shall guide the accounting of, and the process and procedures for, the charge and fee amounts remitted into the State budget.
Article 12.- Principles for determining, managing and using the retained charge and fee amounts as prescribed in Clauses 2 and 3, Article 11 of this Decree are as follows:
1. The charge and fee amounts to be retained by the collecting organizations to cover the charge and/or fee collection expenses shall be deducted according to a percentage (%) of the total charge and/or fee amounts collected each year. This percentage (%) is determined as follows:
Based on the nature and characteristics of each type of charge or fee as well as the spending contents prescribed in Clause 2 of this Article, the competent bodies shall decide on the percentage (%) to be retained by the charge- and/or fee-collecting organizations, which may be kept unchanged for a number of years.
The retained charge and/or fee amounts shall be managed and used under the provisions in Clause 2 of this Article and be annually settled on the basis of actual collections and expenditures. After being settled according to the prescribed regime, the unspent charge and/or fee amounts shall be allowed to be carried forward to the subsequent year for continued spending according to the prescribed regime.
2. The charge and/or fee amounts retained by the collecting agencies under the provisions of Clause 1 of this Article shall be managed and used as follows:
a/ For State enterprises engaged in public-utility activities, they shall manage and use the retained charge and/or fee amounts according to the Government�s current regulations the on the regime of financial management of public-utility State enterprises.
b/ For other charge- and/or fee-collecting organizations, the retained charge and/or fee amounts can be spent on the following:
- Payments to the laborers directly involved in collecting charges and fees, including salaries or remuneration, allowances, salary- or remuneration-based contributions according to the current regime;
- Expenses in direct service of the charge and fee collection, such as those for stationery, office supplies, telephone, electricity, water, working trip allowance, official duty allowance according to the current criteria and norms;
- Expenses for regular repairs, overhauls of assets, machinery and equipment in direct service of the charge and/or fee collection;
- Expenses for procurement of supplies, materials, and other expenses directly related to the charge and fee collection;
- Deductions for the reward and welfare funds for officials and employees directly engaged in the charge and/or fee collection at their units. The maximum deduction level for the reward and welfare funds shall not exceed three months� actually paid salary per person per year on average.
The Ministry of Finance shall guide in detail the process of and procedures for the management, use and settlement of the retained charge and fee amounts as prescribed in this Article.
Article 13.- The charge and fee amounts remitted into the State budget shall be distributed to the budgets of different levels, and be managed and used under the provisions of the State Budget Law. For the charges belonging to the State budget but their collected amounts shall be re-invested by the State for the units, the management and use thereof must ensure the re-investment purpose and comply with the current financial management mechanisms.
Article 14.- Charge and fee exemption and reduction are prescribed as follows:
1. For fees:
The rates of fees shall be pre-fixed, associated with each State management job, and fees, in principle, are non-exempt and non-reducible. Particularly for registration fee, the Government shall specify cases where it is necessary to be exempt or reduced in order to contribute to the realization of the State�s socio-economic policies in each period.
2. For charges:
The rates of charges aim to offset expenses, ensure the retrieval of capital within a reasonable period of time, therefore charges, in principle, are non-exempt and non-reducible, except for special cases specified in this Decree. To cancel the granting of charge exemption cards.
Charge exemption or reduction shall apply in the following cases:
a/ Exemption from bridge, land road tolls and boat and ferry fares for:
- Ambulances, including vehicles of other kinds carrying victims to first-aid places;
- Fire engines;
- Agricultural and forestrial machinery, including mechanical ploughs, rakes, hoers, weeding machines, paddy pluckers;
- Dike maintenance vehicles; vehicles on emergency duty in service of flood and storm combat;
- Special-use vehicles in service of defense and security, including tanks, armored vehicles, artillery-hauling vehicles, vehicles carrying armed soldiers in operation;
- Hearses and vehicles in funeral processions;
- Motorcades with escort or leading cars ;
- Where traffic jams have not yet been settled, bridge and land road tolls shall be temporarily not collected for two-wheeled and three-wheeled motorcycles and mopeds.
b/ Reduction of bridge and land road tolls, boat and ferry fares for monthly tickets.
The Ministry of Finance shall specify the types of bridge and land road tolls, boat and ferry fares as well as the regime on the management and use thereof to suit the practical situation; coordinate with the Ministry of Communications and Transport in instructing concretely the places where bridge and land road tolls shall be temporarily not collected for two-wheeled and three-wheeled motorcycles and mopeds.
c/ Exemption from or reduction of school fees for a number of subjects, to be specified by the Government in a governmental document on school fees;
d/ Exemption from or reduction of hospital fees for a number of subjects, to be specified by the Government in a governmental document on hospital fees;
e/ Exemption from or reduction of irrigation charges in some certain cases, to be specified by the Government in a governmental document on irrigation charges;
3. Where exemption and reduction of charges and/or fees are truly needed due to the socio-economic development requirements and the situation and characteristics of each period, the Ministry of Finance shall submit these cases to the Prime Minister for consideration and decision.
4. The cases of charge or fee exemption and reduction prescribed in this Article must be publicized and post up at the charge- and fee-collecting places.
Chapter IV
FINANCE AND ACCOUNTING
Article 15.- Charge- and/or fee-collecting organizations and individuals must issue receipts to the charge and fee payers under the guidance of the Ministry of Finance.
The Ministry of Finance shall prescribe and guide in detail the regime of issuance, management and use of charge and fee receipts.
Article 16.- Charge- and/or fee-collecting organizations and individuals shall have the responsibility to:
1. Keep accounting records strictly according to the State-prescribed accounting regime to monitor and reflect the collection, remittance, management and use of the collected charge and fee amounts under the provisions of Chapter III of this Decree.
2. Periodically report on the settlement of the collection, remittance and use of the collected charge and fee amounts according to the State�s regulations on each type of charge or fee; in cases where different charges and/or fees are collected, each of them must be monitored, accounted and settled separately.
3. Abide by the financial publicity regime as prescribed by law.
Article 17.-
1. Charges and fees belonging to the State budget as prescribed in Clauses 2 and 3, Article 11 of this Decree shall not be taxed.
2. Charges not belonging to the State budget and collected by organizations and individuals as prescribed in Clause 1, Article 11 of this Decree shall be taxed under the State�s current regulations.
Chapter V
IMPLEMENTATION PROVISIONS
Article 18.- This Decree takes implementation effect as from January 1, 2002.
To repeal the Government�s Decree No. 04/1999/ND-CP of January 1, 1999 on charges and fees belonging to the State budget. The previous regulations on charges and fees in other documents which are contrary to this Decree are all be repealed.
Article 19.- Organization of implementation with respect to current charges and fees
1. For charges and fees named in the detailed list of charges and fees, issued together with this Decree, if relevant guiding documents have been issued, they shall continue to be collected till new guiding ones are issued.
2. For charges and fees named in the detailed list of charges and fees, issued together with this Decree, if no guiding documents have been issued, their collection shall not be allowed yet.
3. For charges and fees not named in the detailed list of charges and fees, issued together with this Decree, their collection shall not be allowed. Those organizations and individuals that have imposed such charges and fees shall have to issue documents on their own to cancel them. Charges and fees cancelled under Clause 3 of this Article shall not be refunded.
The Ministry of Finance shall specify the time limit for cancellation of the granting of charge exemption cards and the time for the granted ones to cease to be effective.
Those organizations and individuals that collect charges and fees not named in the detailed list of charges and fees, or impose charges or fees beyond their competence as prescribed in Chapter II of this Decree, shall be regarded as having committed law violations and be handled according to the provisions in Article 34 of the Ordinance on Charges and Fees.
Article 20.- The Minister of Finance shall guide the implementation of this Decree.
Article 21.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decree.
On behalf of the Government
Prime Minister
PHAN VAN KHAI
A. LIST OF CHARGES
Ordinal number | Name of charge | Prescribing agency |
| | I. Charges in the fields of agriculture, forestry and aquatic resources | |
1. | Irrigation charges: | |
1.1 | Irrigation charge; | The Government |
1.2. | Water use charge. | The Government |
2. | Animal and plant quarantine charges: | |
2.1. | Animal and animal product quarantine charge; | The Finance Ministry |
2.2. | Plant quarantine charge; | The Finance Ministry |
2.3. | Charge for inspection of disinfection of objects subject to plant quarantine. | The Finance Ministry |
3. | Animal and plant quality testing charges: | |
3.1. | Animal slaughtering control charge; | The Finance Ministry |
3.2. | Charge for testing residues of plant protection drugs in plants and products thereof. | The Finance Ministry |
4. | Veterinary hygiene inspection charge. | The Finance Ministry |
5. | Aquatic resource protection charge. | The Finance Ministry |
6. | Charge for testing drugs used for animals and plants: | |
6.1. | Veterinary drug testing charge; | The Finance Ministry |
6.2. | Plant protection drug testing and assay charge. | The Finance Ministry |
| | II. Charges in the fields of industry and construction | |
1. | Charges for testing the quality of products, goods, equipment, supplies, materials and raw materials: | |
1.1. | Charge for State inspection of goods quality; | The Finance Ministry |
1.2. | Charge for testing the quality of products, supplies, materials and raw materials. | The Finance Ministry |
2. | Construction charge. | The provincial-level People�s Councils |
3. | Charge for measurement and making of cadastral maps. | The provincial-level People�s Councils |
4. | Charge for evaluation and granting of the land use right. | The provincial-level People�s Councils |
| | III. Charges in the fields of trade and investment | |
1. | Charge for certifying goods origin (C/O). | The Finance Ministry |
2. | Market charge. | The provincial-level People�s Councils |
3. | Charges for evaluating conditional trading businesses: | |
3.1. | Charge for evaluating trading businesses in the field of culture; | The Finance Ministry |
3.2. | Charge for evaluating trading businesses in the field of aquatic resources; | The Finance Ministry |
3.3. | Charge for evaluating trading businesses in the fields of agriculture and forestry; | The Finance Ministry |
3.4. | Charge for evaluating trading businesses in the construction field; | The Finance Ministry |
3.5. | Charge for evaluating trading businesses in the commercial field; | The Finance Ministry |
3.6. | Charge for evaluating trading businesses in the security and defense field; | The Finance Ministry |
3.7. | Charge for evaluating trading businesses in the financial and banking field; | The Finance Ministry |
3.8. | Charge for evaluating trading businesses in the health field; | The Finance Ministry |
3.9. | Charge for evaluating conditional trading businesses in the industrial field; | The Finance Ministry |
3.10. | Charge for evaluating trading businesses in the science, technology and environment field; | The Finance Ministry |
3.11. | Charge for evaluating conditional trading businesses in the educational field. | The Finance Ministry |
4. | Charges for evaluating dossiers of purchase or sale of ships, boats or aircraft: | |
4.1. | Charge for evaluating dossiers of purchase or sale of ships or boats; | The Finance Ministry |
4.2. | Charge for evaluating dossiers of purchase or sale of aircraft. | The Finance Ministry |
5. | Investment evaluation charges: | |
5.1. | Investment project evaluation charge; | The Finance Ministry |
5.2. | Technical design evaluation charge; | The Finance Ministry |
5.3. | Total cost estimate evaluation charge; | The Finance Ministry |
5.4. | Mineral deposit evaluation charge; | The Finance Ministry |
5.5. | Charge for evaluating and classifying tourist accommodation establishments. | The Finance Ministry |
6. | Tender and auction charges. | - The Finance Ministry prescribes charges to be collected by the central agencies - The provincial-level People�s Councils prescribe charges to be collected by local agencies |
7. | Bidding result evaluation charge | The Finance Ministry |
8. | Export and import goods expertise charge | The Finance Ministry |
| | IV. Charges in the communications and transport field | |
1. | Land road tolls. | - The Finance Ministry prescribes tolls for centrally-managed roads - The provincial-level People�s Councils prescribe tolls for locally-managed roads |
2. | Inland waterway tolls (waterway assurance charge). | The Finance Ministry |
3. | Sea route tolls. | The Finance Ministry |
4. | Bridge tolls. | - The Finance Ministry prescribes tolls for centrally-managed bridges. - The provincial-level People�s Councils prescribe tolls for locally-managed bridges. |
5. | Boat and ferry fares | |
5.1. | Boat fares. | The provincial-level People�s Councils |
5.2. | Ferry fares. | - The Finance Ministry prescribes fares for centrally-managed ferries. - The provincial-level People�s Councils prescribe fares for locally-managed ferries. |
6. | Port or station charges: | |
6.1. | Charge for use of piers, wharves, anchor buoys in seaport areas; | The Finance Ministry |
6.2. | Charge for use of piers, wharves, anchor buoys in inland water ports and wharves; | The Finance Ministry |
6.3. | Charge for use of airports. | The Finance Ministry |
7. | Charge for use of the anchoring positions outside ports. | The Finance Ministry |
8. | Maritime assurance charge. | The Finance Ministry |
9. | Pilotage in: | |
9.1. | Marine navigation | The Finance Ministry |
9.2. | Inland waterways; | The Finance Ministry |
9.3. | Aviation. | The Finance Ministry |
10. | Ship or boat tonnage charge. | The Finance Ministry |
11. | Charge for use of inland water passages. | The Finance Ministry |
12. | Charge for use of pavements, parks, yards or water surface. | The provincial-level People�s Councils |
13. | Charge for inspecting technical safety and quality of equipment, supplies, communications and transport and fishing means. | The Finance Ministry |
| | V. Charges in the information and communication field | |
1. | Radio frequency use and protection charges: | |
1.1. | Radio frequency use charge; | The Finance Ministry |
1.2. | Radio frequency protection charge. | The Finance Ministry |
2. | Charges for granting Internet domain names and use addresses: | |
2.1. | Charge for granting Internet domain names, addresses and codes; | The Finance Ministry |
2.2. | Charge for use of the telecommunication number store. | The Finance Ministry |
3. | Charges for exploitation and use of documents managed by the State: | |
3.1. | Charge for exploitation and use of oil and gas documents; | The Finance Ministry |
3.2. | Charge for exploitation and use of land documents; | The provincial-level People�s Councils |
3.3. | Charge for exploitation and use of geological and mining survey and prospection documents; | The Finance Ministry |
3.4. | Charge for exploitation and use of documents on other natural resources and minerals; | The Finance Ministry |
3.5. | Charge for exploitation and use of documents on meteorology, hydrology, water and air environment. | The Finance Ministry |
3.6. | Library charges; | - The Finance Ministry prescribes the charges for centrally-managed libraries. - The provincial-level People�s Councils prescribe charges for locally-managed libraries |
3.7. | Charge for exploitation of materials at museums, historical and cultural relics; | The Finance Ministry |
3.8. | Charge for exploitation and use of archives. | The Finance Ministry |
4. | Charges for evaluating postal and telecommunication operation conditions: | |
4.1. | Charge for evaluating postal operation conditions; | The Finance Ministry |
4.2. | Charge for evaluating telecommunication operation conditions; | The Finance Ministry |
4.3. | Charge for evaluating Internet operation conditions | The Finance Ministry |
| | VI. Charges in the security, social order and safety field | |
1. | Charge for technical inspection of machinery, equipment, supplies and substances subject to strict safety requirements. | The Finance Ministry |
2. | Security, social order and safety charges: | |
2.1. | Security and order charge; | The provincial-level People�s Councils |
2.2. | Fire prevention and fighting charge. | The Finance Ministry |
3. | Charge for verifying papers and documents: | |
3.1. | Charge for verifying papers or documents at the requests of domestic organizations and individuals | The Finance Ministry |
3.2. | Charge for verifying papers or documents at the requests of foreign competent authorities | The Finance Ministry |
4. | Charges for bicycle, motorbike and car watch | The provincial-level People�s Councils |
| | VII. Charges in the cultural and social fields | |
1. | Charges for expertising relics, antiques and national precious objects: | |
1.1. | Charge for expertising relics; | The Finance Ministry |
1.2. | Charge for expertising antiques; | The Finance Ministry |
1.3. | Charge for expertising national precious objects. | The Finance Ministry |
2. | Sightseeing charges: | |
2.1. | Charge for sightseeing famous scenic places; | - The Finance Ministry prescribes for centrally-managed famous scenic places - The provincial-level People�s Councils prescribe for locally-managed scenic places |
2.2. | Charge for sightseeing historical relics; | - The Finance Ministry prescribes for national historical relics and the world heritage - The provincial-level People�s Councils prescribe for local historical relics |
2.3. | Charge for sightseeing cultural works. | - The Finance Ministry prescribes for centrally-managed cultural works - The provincial-level People�s Councils prescribe for locally-managed cultural works |
3. | Charges for evaluating cultural products: | |
3.1. | Charge for evaluating the contents of imported or exported cultural products; | The Finance Ministry |
3.2. | Charge for evaluating film scripts and films; | The Finance Ministry |
3.3. | Charge for evaluating art performance programs; | The Finance Ministry |
3.4. | Charge for evaluating the contents of publications, programmed tapes and discs, software and other objects. | The Finance Ministry |
4. | Job recommendation charge. | The Finance Ministry |
| | VIII. Charges in the education and training fields | |
1. | School fees: | |
1.1. | Preschool education fee; | The Government |
1.2.. | General education fee; | The Government |
1.3. | Vocational education fee; | The Government |
1.4. | Graduation and post-graduation fee; | The Government |
1.5 | Non-formal education fee; | The Government |
1.6. | Charge for testing the eligibility for being granted diplomas, certificates or practice permits. | The Finance Ministry |
2. | Examination and recruitment charges. | - The Finance Ministry prescribes for centrally-managed educational and training establishments - The provincial-level People�s Councils prescribe for locally-managed educational and training establishments |
| | IX. Charges in the health field | |
1. | Hospital charges and assorted medical examination and treatment charges. | The Government |
2. | Epidemic prevention and fight charges: | |
2.1. | Charge for preventing and fighting animal epidemics and diseases; | The Finance Ministry |
2.2. | Veterinary diagnosis charge; | The Finance Ministry |
2.3. | Prophylactic medicine charge; | The Finance Ministry |
3. | Medical expertise charge. | The Finance Ministry |
4. | Charges for testing drug samples, drug materials and drugs: | |
4.1. | Charge for testing drug samples; | The Finance Ministry |
4.2. | Charge for testing drug materials; | The Finance Ministry |
4.3. | Charge for testing drugs; | The Finance Ministry |
4.4. | Charge for testing cosmetics. | The Finance Ministry |
5. | Medical quarantine charge | The Finance Ministry |
6. | Charge for testing medical equipment | The Finance Ministry |
7. | Charges for inspecting and testing food hygiene and safety: | |
7.1. | Charge for inspecting and testing food hygiene and safety; | The Finance Ministry |
7.2. | Charge for inspecting and testing animal feed quality. | The Finance Ministry |
8. | Charge for evaluating criteria and conditions for the medical or pharmaceutical profession practice. | The Finance Ministry |
| | X. Charges in the science, technology and environment fields | |
1. | Environmental protection charges: | |
1.1. | Environmental protection charge for waste water; | The Government |
1.2. | Environmental protection charge for petroleum, exhaust gases from the use of coal and other burning fuels; | The Government |
1.3. | Environmental protection charge for solid waste matters; | The Government |
1.4. | Environmental protection charge for noise; | The Government |
1.5. | Environmental protection charge for airports, stations and harbors; | The Government |
1.6. | Environmental protection charge for exploitation of oil, gas and other minerals. | The Government |
2. | Charge for making and evaluation of environmental impact assessment reports. | The Finance Ministry |
3. | Sanitation charge. | The provincial-level People�s Councils |
4. | Natural disaster prevention and control charge. | The provincial-level People�s Councils |
5. | Industrial property charges: | |
5.1. | Charge for testing, evaluation and expertise related to industrial property; | The Finance Ministry |
5.2. | Charge for looking up and supplying information on industrial property; | The Finance Ministry |
5.3. | Charge for issuing duplicates and copies of industrial property documents and for re-issuance thereof; | The Finance Ministry |
5.4. | Charge for making and sending applications for international registration of industrial property; | The Finance Ministry |
5.5. | Charge for provision of services for settling complaints about industrial property; | The Finance Ministry |
5.6. | Charge for evaluating and supplying information and/or services related to new plant variety protection titles. | The Finance Ministry |
6. | Charges for granting numerical and bar codes: | |
6.1. | Charge for granting, and guiding the use of, numerical and bar codes; | The Finance Ministry |
6.2. | Charge for preserving the use of numerical and bar codes. | The Finance Ministry |
7. | Charge for using the radiation safety services. | The Finance Ministry |
8. | Charge for assessing radiation safety. | The Finance Ministry |
9. | Charge for evaluating the scientific, technological and environmental operation conditions. | The Finance Ministry |
10. | Charge for evaluating technology transfer contracts. | The Finance Ministry |
11. | Charge for evaluating measurement equipment. | The Finance Ministry |
| | XI. Charges in the financial, banking and customs fields | |
1. | Charge for supplying information on enterprise finance. | The Finance Ministry |
2. | Guaranty or payment charges when being provided guaranty or payment services by agencies or organizations: | |
2.1. | Charge for issuance and payment of treasury bills; | The Government |
2.2. | Charge for issuance and payment of treasury bonds; | The Government |
2.3. | Charge for organizing the issuance and payment of investment bonds to mobilize capital for projects, which are secured by the State budget; | The Government |
2.4. | Charge for issuing investment bonds to raise capital for the Development Assistance Fund under the State�s development investment credit plan; | The Government |
2.5. | Charge for preserving and safekeeping precious and rare properties and valuable papers at the State Treasury; | The Government |
2.6. | Charge for the Government�s guaranty provision (effected by the Ministry of Finance or Vietnam State Bank); | The Government |
2.7. | Charge for guaranty provision by the Development Assistance Fund. | The Government |
3. | Charge for using stock exchange equipment and infrastructures. | The Finance Ministry |
4. | Securities operation charge. | The Finance Ministry |
5. | Charge for customs sealing, lead-sealing and warehousing. | The Finance Ministry |
| | XII. Charges in the justice field | |
1. | Court charges: | |
1.1. | Criminal case charge; | The Government |
1.2. | Civil case charge; | The Government |
1.3. | Economic case charge; | The Government |
1.4. | Labor case charge; | The Government |
1.5. | Administrative case charge. | The Government |
2. | Judicial expertise charge. | The Finance Ministry |
3. | Charges for supplying information on security transactions: | |
3.1. | Charge for supplying information on pledge of property registered for security transactions. | The Finance Ministry |
3.2. | Charge for supplying information on mortgage of property registered for security transactions. | The Finance Ministry |
3.3. | Charge for supplying information on guaranty of property registered for security transactions; | The Finance Ministry |
3.4. | Charge for supplying information on financial-leased property. | The Finance Ministry |
4. | Charges in the legal field and other legal services: | |
4.1. | Charge for issuing extracts of judgments or decisions; | The Finance Ministry |
4.2. | Charge for issuing copies of judgments or decisions; | The Finance Ministry |
4.3. | Charge for issuing copies of criminal record remission certificates; | The Finance Ministry |
4.4. | Judgment execution charge; | The Finance Ministry |
4.5. | Arbitration charge; | The Finance Ministry |
4.6. | Charge for judicial notification or entrustment at the requests of foreign competent authorities. | The Finance Ministry |
B. LIST OF FEES
Ordinal number | Name of fee | Prescribing agency |
| | I. State management fees related to citizen�s rights and obligations | |
1. | Nationality fee. | The Finance Ministry |
2. | Civil status, permanent address registration and people�s identity card fees. | The Finance Ministry |
3. | Fee for granting passports, exit and entry visas, and laisser passe through border gates. | The Finance Ministry |
4. | Fees applicable at overseas Vietnamese diplomatic representations and consular offices. | The Finance Ministry |
5. | Court fees: | |
5.1. | Fee for filing petitions to Vietnamese courts to recognize and enforce in Vietnam civil judgments or decisions of foreign courts; | The Government |
5.2. | Fee for filing petitions to Vietnamese courts not to recognize civil judgments or decisions of foreign courts, which are not requested to be enforced in Vietnam; | The Government |
5.3. | Fee for filing petitions to Vietnamese courts to recognize and enforce in Vietnam awards of foreign arbitration; | The Government |
5.4. | Fee for settling enterprise bankruptcy; | The Government |
5.5. | Fee for filing petitions to courts to conclude strikes lawful or unlawful. | The Government |
6. | Fee for granting work permits to foreigners working in Vietnam. | The Finance Ministry |
7. | Fee for granting judicial record cards. | The Finance Ministry |
| | II. State management fees related to the right to own and use property | |
1. | Registration fee. | The Government |
2. | Cadastral fee. | The Finance Ministry |
3. | Security transaction registration fee. | The Finance Ministry |
4. | Copyright certificate granting fee. | The Finance Ministry |
5. | Industrial property protection fees: | |
5.1. | Fee for filing applications for the granting of protection deeds, or for the registration of industrial property right transfer contracts; | The Finance Ministry |
5.2. | Fee for granting protection deeds or industrial property right transfer contract registration certificates; | The Finance Ministry |
5.3. | Fee for preserving or extending the validity of industrial property right protection deeds; | The Finance Ministry |
5.4. | Fee for publicizing industrial property information; | The Finance Ministry |
5.5. | Fee for granting industrial property representation cards; | The Finance Ministry |
5.6. | Fee for registering, issuing, publicizing and preserving new plant variety protection deeds. | The Finance Ministry |
6. | Fee for granting construction permits. | The Finance Ministry |
7. | Fees for traffic means management: | |
7.1. | Fee for registering and granting traffic means number plates; | The Finance Ministry |
7.2. | Fee for registering and granting construction means number plates; | The Finance Ministry |
7.3. | Fee for granting aircraft certificates. | The Finance Ministry |
8. | Fee for granting house number plates. | The Finance Ministry |
| | III. State management fees related to production and business | |
1. | Fees for granting business registration certificates and supplying business registration information for: | |
1.1. | Individual business households; | The Finance Ministry |
1.2. | Private enterprises; | The Finance Ministry |
1.3. | Limited liability companies; | The Finance Ministry |
1.4. | Joint-stock companies; | The Finance Ministry |
1.5. | Partnerships; | The Finance Ministry |
1.6. | State enterprises; | The Finance Ministry |
1.7. | Cooperatives, unions of cooperatives; | The Finance Ministry |
1.8. | Private, people-founded, semi-public education and training institutions; private and people-founded medical establishments; cultural and information establishments. | The Finance Ministry |
2. | Fees for granting professional practice licenses under the provisions of law: | |
2.1. | Fee for granting certificates of animal quarantine, slaughtering control and veterinary hygiene inspection; | The Finance Ministry |
2.2. | Fee for granting certificates of the results of inspection of disinfection of objects subject to plant quarantine; | The Finance Ministry |
2.3. | Fee for issuing certificates of the practice of sterilization steaming | The Finance Ministry |
2.4. | Fee for granting veterinary drug production and trading permits; | The Finance Ministry |
2.5. | Fee for granting certificates of veterinary service provision; | The Finance Ministry |
2.6. | Fee for granting licenses to assay plant protection drugs and materials for making new ones; | The Finance Ministry |
2.7. | Fee for granting certificates of the practice of plant protection drug production and trading; | The Finance Ministry |
2.8. | Fee for granting certificates of registration of plant protection drugs in Vietnam; | The Finance Ministry |
2.9. | Fee for granting fishery licenses to foreign ships in Vietnam; | The Finance Ministry |
2.10. | Fee for granting permits to exploit timber and forest products; | The Finance Ministry |
2.11. | Fee for granting permits to conduct geological surveys and mining; | The Finance Ministry |
2.12. | Fee for licensing mining activities; | The Finance Ministry |
2.13. | Fee for granting licenses to practice the exploration drilling, geological survey, prospection and construction of underground water exploitation works; | The Finance Ministry |
2.14. | Fee for granting certificates of the construction designing practice; | The Finance Ministry |
2.15. | Fee for granting licenses to contract consultancy and construction to foreign contractors; | The Finance Ministry |
2.16. | Fee for granting electricity operation licenses; | The Finance Ministry |
2.17. | Fee for granting advertising licenses; | The Finance Ministry |
2.18. | Fee for granting certificates of eligibility for trading business; | The Finance Ministry |
2.19. | Fee for granting certificates of international travel business; | The Finance Ministry |
2.20. | Fee for granting tour guide�s cards; | The Finance Ministry |
2.21. | Fee for granting licenses to practice the lawyer�s profession; | The Finance Ministry |
2.22. | Fee for granting licenses to operate inland water ports; | The Finance Ministry |
2.23. | Fee for granting international transport licenses; | The Finance Ministry |
2.24 | Fee for inspection and announcement of wharves or ports; | The Finance Ministry |
2.25. | Fee for licensing, and certifying technical safety of, air transport; | The Finance Ministry |
2.26. | Fee for granting permits to use radio frequency transmitters; | The Finance Ministry |
2.27. | Fee for granting permits to print postal stamps; | The Finance Ministry |
2.28. | Fee for granting permits to use, transport, purchase and repair assorted weapons, explosive materials and support instruments; | The Finance Ministry |
2.29. | Fee for licensing the operation of radiation establishments; | The Finance Ministry |
2.30. | Fee for granting permits to conduct a radiation job | The Finance Ministry |
2.31. | Fee for granting permits to workers engaged in special radiation jobs; | The Finance Ministry |
2.32. | Fee for licensing activities specialized in sending laborers to work abroad for definite terms; | The Finance Ministry |
2.33. | Fee for licensing the export and import of cultural products; | The Finance Ministry |
2.34. | Fee for granting cards or permits to practice or conduct cultural and information activities; | The Finance Ministry |
2.35. | Fee for licensing the import of drugs and drug materials into Vietnam by foreign companies; | The Finance Ministry |
2.36. | Fee for licensing scientific and technological activities | The Finance Ministry |
2.37. | Fee for licensing the manufacture of gauging devices | The Finance Ministry |
2.38. | Fee for registering the authorized inspection of gauging devices; | The Finance Ministry |
2.39. | Fee for granting founding and operation permits to credit institutions; | The Finance Ministry |
2.40. | Fee for granting banking operation permits to organizations other than credit institutions; | The Finance Ministry |
2.41. | Fee for granting founding and operation permits to financial leasing companies; | The Finance Ministry |
2.42. | Fee for granting founding and operation permits to insurance enterprises and insurance brokerage enterprises; | The Finance Ministry |
2.43. | Fee for considering the applications for and granting the Government�s guaranty (granted by the Finance Ministry or the State Bank of Vietnam). | The Finance Ministry |
3. | Fee for opening branches or representative offices of foreign economic organizations in Vietnam. | The Finance Ministry |
4. | Fee for granting certificates of eligibility for security service business. | The Finance Ministry |
5. | Fee for granting diplomas or certificates to operate aboard assorted means. | The Finance Ministry |
6. | Fee for granting permits to use equipment, means, explosive devices, explosives, weapons and military equipment according to law provisions. | The Finance Ministry |
7. | Fee for granting certificates of assurance of technical quality and safety of machinery, equipment, supplies, means and substances subject to strict safety requirements. | The Finance Ministry |
8. | Fee for granting permits to install underground works. | The Finance Ministry |
9. | Fees for granting export or import quotas and permits: | |
9.1. | Fee for granting export or import quotas; | The Finance Ministry |
9.2. | Fee for granting export and import permits; | The Finance Ministry |
9.3. | Fee for registering the import of gauging devices. | The Finance Ministry |
10. | Fees for granting special permits to transport precious and rare animals and forest plants: | |
10.1. | Fee for granting special permits to transport precious and rare animals and products thereof; | The Finance Ministry |
10.2. | Fee for granting special permits to transport precious and rare forest plants and products thereof; | The Finance Ministry |
10.3. | Fee for affixing ranger�s hammer stamps. | The Finance Ministry |
11. | Fees for post quality management: | |
11.1. | Fee for granting standard compatibility certificates for post and telecommunication equipment and supplies; | The Finance Ministry |
11.2. | Fee for granting quality registration certificates for post and telecommunication services; | The Finance Ministry |
11.3. | Fee for granting quality registration certificates for telecommunication networks; | The Finance Ministry |
11.4. | Fee for granting quality certificates for exclusive-use telecommunication networks before they are connected to the public telecommunication network; | The Finance Ministry |
11.5. | Fee for granting quality certificates for systems of postal and telecommunication equipment belonging to projects before being put to use. | The Finance Ministry |
12. | Fees for granting permits to use the number storage in numbering networks and subscriptions in telecommunications: | |
12.1. | Fee for granting licenses to set up networks; | The Finance Ministry |
12.2. | Fee for granting licenses to provide postal, telecommunication and Internet services; | The Finance Ministry |
12.3. | Fee for granting licenses to manufacture radio transmitters and electronic switchboards; | The Finance Ministry |
12.4. | Fee for licensing the use of the number storage in numbering networks, subscriptions in telecommunications; domain names, addresses, Internet networks codes; postal codes. | The Finance Ministry |
13. | Fees for issuing and sticking control stamps of programmed tapes and discs: | |
13.1. | Fee for issuing and sticking control stamps of programmed tapes and discs; | The Finance Ministry |
13.2. | Fee for sticking control stamps of publications. | The Finance Ministry |
14. | Fees for granting permits to use water sources: | |
14.1. | Fee for granting permits to prospect, exploit and use underground water; | The Finance Ministry |
14.2. | Fee for granting permits to exploit and use water surface. | The Finance Ministry |
15. | Fees for granting permits to discharge waste water into water sources: | |
15.1. | Fee for granting permits to discharge waste water into water sources; | The Finance Ministry |
15.2. | Fee for granting permits to discharge waste water into irrigation works. | The Finance Ministry |
16. | Fee for granting product or goods quality certificates. | The Finance Ministry |
17. | Fee for licensing the trading in, practicing and issuing securities. | The Finance Ministry |
18. | Fees for exclusive operation in a number of branches and trades: | |
18.1. | Petroleum; | The Finance Ministry |
18.2. | Other natural resources and minerals as prescribed by law. | The Finance Ministry |
| | IV. Special state management fees regarding national sovereignty | |
1. | Port arrival and departure fees: | |
1.1. | Seaport arrival and departure fee; | The Finance Ministry |
1.2. | Inland water port arrival and departure fee; | The Finance Ministry |
1.3. | Airport arrival and departure fee. | The Finance Ministry |
2. | Fee for flights through the airspace or travel across land and sea areas: | |
2.1. | Fee for granting flight permits; | The Finance Ministry |
2.2. | Fee for goods, luggage and transport means in transit; | The Finance Ministry |
2.3. | Fee for licensing the activities of surveying, designing, installing, repairing and maintaining communication and postal, oil and gas, communications and transport works through land and sea areas of Vietnam; | The Finance Ministry |
3. | Signature commission fees: | |
3.1. | Signature commission fee; | The Government |
3.2. | Production commission fee. | The Government |
| | V. State management fees in other fields | |
1. | Fees for granting permits to use stamps. | The Finance Ministry |
2. | Customs fees: | |
2.1. | Customs clearance fee; | The Finance Ministry |
2.2. | Customs escort fee. | The Finance Ministry |
3. | Fees for granting papers of registration of radiation sources and radiators: | |
3.1. | Fee for granting papers of registration of radiation sources and radiators; | The Finance Ministry |
3.2. | Fee for granting papers of registration of places for storing radiation wastes. | The Finance Ministry |
4. | Diploma or certificate granting fee. | The Finance Ministry |
5. | Authentication fees: | |
5.1. | Fee for authentication as requested or as prescribed by law; | The Finance Ministry |
5.2. | Fee for legalization and consular certification; | The Finance Ministry |
5.3. | Fee for re-certification of customs vouchers. | The Finance Ministry |
6. | Notarization fee. | The Finance Ministry |