Pursuant to Decree No. 04/1999/ND-CP of January 30, 1999 of the Government on the State budget charges and fees (hereafter referred collectively to as the Decree on charges and fees), the Finance Ministry hereby guides the implementation thereof as follows:

I. GENERAL PROVISIONS

1. Subject to the application of Decree No. 04/1999/ND-CP of January 30, 1999 of the Government on charges and fees and the detailed guidance in this Circular are the State budget charges and fees collected by agencies and organizations which use the State�s capital, supplies, property, resources or sovereignty over the airspace, land territory and/or territorial waters (referred collectively to as property) in the process of serving the non-business activities, public activities, public interests or serving the State�s non-commercial administration (without business cost-accounting and taking self-responsibility for their business results as prescribed by law), including:

a) The charges defined in Section I, table "List of applicable charges and fees" issued together with Decree No. 04/1999/ND-CP of January 30, 1999 of the Government and the detailed guidance in table of Appendix 1 issued together with this Circular.

b) The fees defined in Section II, table "List of applicable charges and fees" issued together with Decree No. 04/1999/ND-CP of January 30, 1999 of the Government and the detailed guidance in table of Appendix 2 issued together with this Circular.

2. In this Circular, the State budget charges and fees shall be understood as follows:

a) The charges constitute a State budget revenue, set by the State to partly make up for the State budget expenditure on investment in service of organizations and individuals conducting non-business activities, non-commercial public or public-interest activities.

b) The fees constitute a State budget revenue, set by the State for collection from organizations and individuals that are served by the State in the State administration at their request or according to the provisions of law.

3. This Circular shall not apply to the following revenues:

a) The social welfare charges and fees, such as premiums of social insurance, health insurance, labor insurance and other kinds of insurance in direct service of the social welfare requirements of the payers and the community, which are managed under the provisions of other legal documents.

b) Fees (monthly and yearly dues) collected according to statutes of political organizations, socio-political organizations, social organizations, socio-professional organizations, such as:

- The Communist Party of Vietnam membership fee; trade union membership fee collected by Vietnam Labor Confederation; youth union membership fee collected by the Ho Chi Minh Communist Youth Union.

- Membership fee contributed by organizations and individuals that have voluntarily joined societies or associations according to the regulations of the operation charter of each society or association compatible to the Constitution of the Socialist Republic of Vietnam.

c) Charges for the provision of goods and/or services by organizations and/or individuals engaged in production, construction, transport, trade, food catering activities as well as other service and business activities (including sale prices of goods and services and surcharges through the sale prices of goods and services), which are managed under the State�s pricing policies, including:

- Goods and/or services dealt in according to the provisions of law by organizations and/or individuals that have invested their own capital therein.

- Goods and/or services dealt in by organizations and/or individuals that have received the State capital in forms of cash, property or others for business activities, account their business results and pay taxes and other levies (including levy on the use of capital) to the State budget as prescribed by law.

d) Contributions mobilized from organizations and individuals for the construction of infrastructure projects, and other public or public-interest facilities according to the provisions of law, such as the contributions mobilized from the people for the construction of roads, cultural houses, hospitals, schools, etc. in their localities for the purpose of public utility according to the Government�s regulations.

e) Voluntary contributions for charity purpose or assistance to cultural, physical training and sport activities of mass movement and non-commercial nature, such as voluntary contributions by organizations and individuals to set up funds for construction of gratitude houses, provision of financial support for roaming children and poor children who have overcome their difficulties, rewards to athletes, etc.

In cases where organizations and/or individuals (including production, business and/or service units) collect State budget charges and fees, they shall have to manage them in accordance with the provisions of Decree No. 04/1999/ND-CP of the Government on charges and fees as well as the guidance in this Circular. The illegal mobilization of contributions shall also be handled according to the provisions of Decree No. 04/1999/ND-CP and the guidance in this Circular.

4. Charge and fee payers

Organizations and individuals, that are provided with services by State agencies or organizations for their non-business activities, public activities, public-interest activities or State administration, for which charges or fees shall be paid according to the provisions of law, shall have to pay charges and/or fees to the charge and/or fee- collecting agencies.

Where the international treaties which Vietnam has signed or acceded to contain charge and fee provisions other than those of Decree No. 04/1999/ND-CP as well as the regulation on collection, payment and use of each kind of charge or fee, the provisions of such international treaties shall apply.

The specification of payers and non-payers of charges and fees according to Decree No. 04/1999/ND-CP or international practices shall be determined by the agencies competent to issue the regulations on charge and fee collection and payment.

5. Charge and fee-collecting agencies and organizations:

Under Article 5 of Decree No. 04/1999/ND-CP of the Government on charges and fees, only agencies and organizations prescribed by law with the task of collecting charges and fees shall be entitled to collect the State budget charges and fees. They include:

a) The State tax agencies.

b) The agencies and organizations using State capital and property in direct service of non-business activities, public activities, public-interest activities as well as the State administration, for which the State budget charges or fees shall be paid as prescribed by law.

II. THE STATE MANAGEMENT OF CHARGES AND FEES

1. The contents of the State management of charges and fees include:

a) Issuing legal documents on charges and fees.

b) Organizing and guiding the implementation of legislation on charges and fees.

c) Supervising and inspecting the implementation of legislation on charges and fees;

d) Considering and settling violations of legislation on, as well as complaints and denunciations about, charges and fees;

e) Canceling or suspending the application of charges and fees which are no longer suitable or contrary to laws.

2. Assignment of responsibility for the State management of charges and fees:

a) The Government exercises the unified State management of charges and fees.

b) The Finance Ministry exercises the State management of charges and fees according to its competence assigned by the Government under the provisions in Article 6 of Decree No. 04/1999/ND-CP on charges and fees as determined at Point 1, this Section.

c) The provincial People�s Committees exercise the State management of charges and fees within their respective localities, have to advise the provincial People�s Councils on issuing resolutions on charge and fee collection in their localities and execute the contents of State management of charges and fees within their respective localities� issuing competence.

d) The ministries, ministerial-level agencies, agencies attached to the Government and the People�s Committees of all levels shall have to coordinate with the Finance Ministry and the People�s Committees of the provinces and centrally-run cities in performing the function of State management of charges and fees within the scope of their tasks and powers.

3. The competence to issue legal documents on charges and fees:

a) The list of charges and fees to be collected uniformly throughout the country shall be issued by the Government (besides charges and fees already stipulated by the National Assembly or the National Assembly Standing Committee in relevant laws or ordinances). In the course of implementation, if they need to be amended and/or supplemented, the ministries, the ministerial-level agencies, the agencies attached to the Government (hereafter referred collectively to as ministries) and the People�s Committees of the provinces and centrally-run cities (hereafter referred to as provinces) shall make proposals thereon to the Finance Ministry so that the latter synthesize and submit them to the Government for consideration and decision.

On the basis of the list of charges and fees already promulgated by the competent agencies mentioned at this Point, the Finance Ministry shall guide in detail types of applicable charges and fees in each list (as in tables of Appendix 1 and Appendix 2 attached to this Circular). Where the detailed lists guided by the Finance Ministry are incomplete, inaccurate or improper, the ministries, the provincial People�s Committees and agencies as well as organizations shall report them in time to the Finance Ministry for consideration and timely readjustment. It they are not reported or reported but rejected in writing by the Finance Ministry while charges and fees are still collected, the involved persons shall be handled for their acts of violating the legislation on charges and fees.

b) The competence to issue regulations on charge and fee collection, payment and use shall comply with Clause 2, Article 8, Decree No. 04/1999/ND-CP of January 30, 1999 of the Government; more concretely:

- The Government issues regulations on the collection, payment and use of some kinds of charges and fees which are collected in big amounts, concentratedly and nationwide such as traffic charges, registration fees, legal expenses and court fees, etc.

- The Finance Ministry issues regulations on the collection, payment and use of the following types of charge and fee:

+ Charges and fees which are applicable nationwide but not yet issued by the Government, regardless of whether the collecting agencies are managed by the central or local government.

+ Charges and fees collected by two or more provinces or centrally-run cities.

+ Charges and fees collected by central agencies, regardless of whether such charges and fees are applicable in one or many localities.

- The provincial People�s Committees, after the issuance of resolutions on charge and fee collection by the provincial People�s Councils, shall issue documents guiding the collection, payment and use of charges and fees in their respective localities, which are collected by the local bodies (including districts and communes) according to the assignment of responsibility specified in Appendix 1 and Appendix 2, issued together with this Circular (except for charges and fees promulgated by the Government and the Finance Ministry).

c) The issuance of regulations on the collection, payment and use of charges and fees according to the competence of the Finance Ministry and the provincial People�s Committees shall be effected under the principles:

- Only issuing regulations on the collection, payment and use of charges and fees on the lists of charges and fees issued by competent agencies mentioned at Point 3a of this Section and specifying types of applicable charges and fees. Those who stipulate or organize the collection of charges and fees other than those issued by the above-mentioned agencies shall be handled for their acts of violating the legislation on charges and fees.

- After the issuance of documents stipulating the regime of charge and fee collection, payment and use, the issuing agencies shall forward the issued documents to the Government. For documents issued by the provincial People�s Committees, they must also be sent to the Finance Ministry (The General Department of Tax).

- Not authorizing other agencies or the subordinate levels to issue regulations on the collection, payment and use of charges and fees.

III. CHARGE AND FEE COLLECTION AND PAYMENT REGIME

1. Charge and fee collection levels:

a) The charge and fee collection levels are prescribed in certain amounts of money (VNdong or foreign currency(ies)) or in percentage (%) of the value of the capital, property or commodity of each type of non-business activities, public activities and each piece of the State administration work, which are subject to charges and/or fees as prescribed by law.

b) Bases for determining charge and fee collection levels:

The bases for determining charge and fee collection levels include the necessary costs, the nature and characteristics of each type of non-business activities, public activities, each State administration task and the socio-economic situation in each period, taking into account the characteristics of regions and international practices, which include:

- The costs of construction, procurement, maintenance and regular and irregular repair of machinery, equipment, working facilities etc., or of renting from the outside the property in direct service of charge and fee collection. These costs are covered according to the levels of depreciation of property in direct service of charge and fee collection.

- The costs of supplies, raw materials, materials and fuel used in the course of charge and fee collection.

- The expenditures on salaries, wages and allowances related thereto according to the prescribed regimes (including payment for hiring experts and/or consultants, if any).

- The expenses for social insurance, health insurance and other insurance premiums related to the laborers who perform the prescribed task of charge and fee collection according to regulations.

- Other expenses in direct service of the prescribed charge and fee collection.

Basing themselves on the State�s policies, the social, economic and political situation of the country, the characteristics of regions in each period, the nature and characteristics of each type of non-business activities, public activities as well as each State administration task and taking into account the charge and fee collection levels in other countries in the region and the world (if any) the agencies which issue the regulations on charge and fee collection, payment and use shall stipulate the full or partly collection to cover necessary expenses for the performance of charge and fee collection as prescribed above.

2. Organizations and individuals shall pay charges and fees to the collecting agencies in Vietnam in VNdong. In cases where the collection levels are prescribed in foreign currency(ies), charges and fees may be collected in such foreign currency(ies) or in VNdong converted from such foreign currency(ies) at the exchange rate(s) on the inter-bank market announced by the State Bank of Vietnam at the time of charge and fee collection; organizations and individuals paying charges and fees to collecting agencies, which are in foreign countries shall pay them in the currencies of such countries or in USD according to the charge and fee collection, payment and use regulations issued by competent agencies.

3. Charge and fee collection vouchers:

a) Charge and fee-collecting agencies, organizations and individuals (including production, business and/or service units) shall have to issue charge and fee collection vouchers to the charge and fee payers according to the regulations of the Finance Ministry.

Charge and fee-paying organizations and individuals shall have to request the charge and fee collectors to issue the charge and fee collection vouchers to them in strict accordance with the regulations of the Finance Ministry.

All organizations and individuals that collect or pay charges and fees are strictly refrained from using vouchers or using them in contravention of the regulations of the Finance Ministry.

b) The Finance Ministry authorizes the Directors of the Tax Departments of the provinces and centrally-run cities to print and distribute various types of vouchers for charge and fee collection in their respective localities (except for the registration fees and a number of types uniformly issued by the Finance Ministry - the General Department of Tax) and to manage and guide the use thereof according to the Finance Ministry�s regulations on the management of tax receipt and seal distribution.

c) The charge and fee collection vouchers shall be distributed only to agencies and organizations allowed to collect charges and fees according to the provisions of legislation on charges and fees promulgated by the competent agencies; and they must not be distributed to agencies and organizations which collect charges and fees in contravention of the provisions of law.

d) Charge and fee-collecting agencies or organizations which have the demand to use the charge and fee collection vouchers other than the prescribed forms shall have to send their written requests together with the voucher forms to the Tax Departments of the provinces or cities where the charge and fee collection arises for the latter to effect printing and distribution thereof, ensuring that charge and fee collection vouchers shall be fully and promptly supplied according to the provisions of law. Where uniform vouchers should be used for the whole branch, the written request and the voucher form(s) shall be sent to the General Department of Tax so that the latter shall print and distribute or authorize the provincial Tax Department to print and distribute them according to the set form.

4. Charge and fee exemption or reduction:

The charge and fee payers may be considered for exemption or reduction of the payable charge and/or fee amounts in a number of necessary cases prescribed by laws.

Basing themselves on the nature, characteristics and application objects of each type of charge or fee, the agencies competent to promulgate the regulations on charge and fee collection, payment and use shall prescribe cases of charge and/or fee exemption or reduction as well as the procedures and competence for considering charge and/or fee exemption or reduction.

5. Managing the use of charge and fee money:

a) The collected charge and fee money shall be managed through the State treasuries according to the following regulations:

- Charges and fees, of which the collection is directly organized by the tax agencies, shall be paid directly by the payers into the State budget at the State Treasuries in the localities where charges and fees are collected, under the guidance of the tax agencies. Where the State Treasuries have not yet organized the direct collection of charges and fees from the payers, the tax agencies may collect charges and fees instead, then at the end of a day carry out procedures to pay the total amounts of charges and fees collected on that day into the State budget.

- For charges and fees, of which the collection is organized by agencies or organizations (other than the tax agencies), the charge and fee-collecting agencies may open the account "tam giu tien phi, le phi" (temporary custody of charge and fee money) at the State Treasuries in localities where charges and fees are collected (except otherwise provided for in some exceptional cases) for monitoring and management of charge and fee money. Depending on whether the collected charge and fee amounts are large or small, the charge and fee -collecting agencies and organizations shall daily, once every 5 days or every 10 days have to deposit the charge and fee money collected during the period into such account and shall have to organize the separate accounting of this revenue according to the accounting regime prescribed for administrative and non-business units (for administrative and non-business units which collect charges and fees) or the accounting regime prescribed for the State public-utility enterprises (for State public-utility enterprises which collect charges and fees).

b) Under Clause 2, Article 12, Decree No. 04/1999/ND-CP, the State budget charge and fee money must be fully reflected into the State budget. However, to suit the current financial management regimes and create conditions for charge and fee-collecting agencies and organizations to take initiative in performing their tasks assigned by the State, the agencies which promulgate the regulations on charge and fee collection, payment and use shall effect the provisions on management of the use of charges and fees (except for the charges and fees to be paid into the State budget, of which the collection is organized by the tax agencies as prescribed at Point 5a above) according to the following principles :

* The amounts of charges and fees collected by the State enterprises engaged in public-utility activities are considered the revenues of such enterprises; after deducting the expenses for management of the enterprises and other expenses according to current regulations and ensuring the material interests of the laborers as prescribed in Decree No. 56/CP of October 2, 1996 of the Government on the State public-utility enterprises and Circular No. 06/TC/TCDN of February 24, 1997 of the Finance Ministry guiding the financial management regime for the State public-utility enterprises, the remainder must be paid into the State budget.

The agencies competent to promulgate the financial management regulations of the State public-utility enterprises shall stipulate the regime of management of the use of State budget charges and fees, suitable to the particulars of the enterprises and the guidance in this Circular.

* The amounts of charges and fees collected by agencies and organizations which are provided with enough State budget funds for performing the prescribed task of charge and fee collection must be fully remitted into the State budget.

In cases where agencies or organizations are authorized to perform the charge and fee collection outside their functions and regular tasks, the agencies or organizations directly engaged in the charge and fee collection shall enjoy a bonus with the maximum level representing 10% (ten percent) of the actually collected charge and fee amount before remitting them into the State budget, which shall be used to cover the expenses for organizing the charge and fee collection according to the following spending contents:

- The payment of wages and wage-related allowances to the laborers hired from outside (including experts and consultants), if any, to perform the charge and fee collection according to the prescribed regimes.

- The payment of remuneration to officials and employees who perform the task of charge and fee collection outside their functions and assigned tasks (including extra-hour pays) according to the prescribed regimes.

- Deduction for rewards to officials and employees who perform the charge and fee collection. The average level of deduction for reward to a person in a year shall not exceed three months� paid salaries.

* The charge and fee amounts collected by agencies and organizations which are not provided with regular funds from the State budget for organizing the charge and fee collection shall be deducted for the agencies and organizations directly engaged in charge and fee collection to cover their regular expenditures on organizing the charge and fee collection as prescribed, the remainder shall be remitted into the State budget.

The charge and fee amount deducted for the agencies and organizations directly engaged in the charge and fee collection as mentioned at this point shall be at most represent 40% (forty percent) of the actually collected charge and fee amount and be used for the following spending contents:

- Payment of remuneration to agencies and organizations directly engaged in the charge and fee collection which is beyond their regular tasks as mentioned above (if any).

- Expenses for the procurement and repair of instruments and facilities used for the performance of charge and fee collection.

- Payment of salary, wage and allowances of salary or wage nature according to the prescribed regimes to the managerial cadres and laborers directly engaged in the charge and fee collection.

- Payment for the labor safety, social insurance, health insurance and trade union fund by the agencies which employ the laborers to perform the charge and fee collection.

- Expenses for the purchase (or printing) of declaration forms, dossier forms, tables, accounting books, receipts for charge and fee collection.

- Other regular expenditures in direct service of the charge and fee collection, according to the prescribed regimes.

* The charge and fee amount collected by agencies and organizations which are not provided with regular funds from the State budget for the performance of the law-prescribed task of charge and fee collection as well as the organization of charge and fee collection shall be deducted for agencies and organizations directly engaged in the charge and fee collection to cover their regular expenditures on charge and fee collection activities as well as the organization of charge and fee collection; the remainder shall be remitted into the State budget.

The charge and fee amount deducted for agencies and organizations directly engaged in the charge and fee collection mentioned at this point shall not exceed 90% (ninety percent) of the actually collected charge and fee amount and be used only for the regular expenditures to ensure the law-prescribed charge and fee collection activities as well as the organization of charge and fee collection according to the specific charge and fee collection, payment and use regulations issued by the competent agencies; in case of necessity permitted by regulations to use charge and fee money for irregular spending contents not specified in Decree No. 04/1999/ND-CP, the revenue and expenditure must be recorded through the State budget.

c) Basing themselves on the nature and characteristics of each type of charge and fee as well as the financial management regime prescribed for each charge and fee-collecting agency or organization, the agencies which promulgate the regulations on charge and fee collection, payment and use shall determine the percentage (%) of charges and fees to be deducted for the collecting agencies and organizations and the spending contents as well as specific spending level applicable to each type of charge and fee.

- The percentage (%) of charge and fee deduction before they are remitted into the State budget mentioned at this point shall be determined as follows:

The amount of money to meet the necessary expenditure requirements

Deduction for the performance of charge and fee collection (estimate for one year)

percentage = ---------------------------------------------------------------------------------------

(%) The total collected charge and fee amount (estimate for one year)

- The charge and fee amounts deducted for the collecting agencies and organizations according to the percentages (%) mentioned at this point must be included in the annual budget estimates and used for the right purposes with valid vouchers according to the Finance Ministry�s regulations. If such amounts are not used up at the end of the year, the leftover shall be remitted into the State budget. If they are used for the wrong purposes or without valid vouchers, they shall be recovered and remitted into the State budget.

d) Under Clause 3, Article 12, Decree No. 04/1999/ND-CP of the Government on charges and fees, the charges and fees collected for the State budget are not liable to tax. The agencies and organizations which collect State budget charges and fees shall not have to declare and pay tax for charges and fees paid according to charge and fee regimes.

The State budget charges and fees already paid into the State budget are determined as reasonable expenses for the calculation of taxable enterprise income (for business organizations, individuals), calculated into the expenditure accounting of units (for administrative and non-business units as well as other organizations), excluding the registration fee amount to be accounted as increase of fixed asset value.

6. Charge and fee registration, declaration, payment and settlement:

a) Charge and fee-collecting agencies and organizations shall have to register their charge and fee collection with the local tax agencies regarding the types of charge and fee, the collection locations, the collection vouchers and the organization of charge and fee collection. More concretely as follows:

- Charge and fee-collecting agencies and organizations managed by the central government, provinces, centrally-run cities or equivalent levels shall make their registration with the provincial/municipal Tax Departments.

- Charge and fee-collecting agencies managed by rural or urban districts, provincial towns, district towns, communes, wards or equivalent levels shall make their registration with the district Tax Sub-Departments.

The time-limit for the registration of charge and fee collection and payment shall be 10 days after the charge and fee collection commences. In cases where the charge and fee collection changes, ends or is suspended, the declaration thereon must be made to the tax agencies at least 5 days before such change.

b) The charge and fee-collecting agencies and organizations shall have to declare the charges and fees monthly and submit the declaration forms to the tax agencies within the first five days of the following month. In cases where no charges or fees are collected in the month, the charge and fee-collecting agencies and organizations shall still have to make declaration and submit the declaration forms to the tax agencies where their charge and fee collections are registered.

The charge and fee-collecting agencies and organizations shall have to fully declare them according to the set form prescribed in this Circular and take responsibility for the accuracy of their declarations.

c) The charge and fee-collecting agencies and organizations shall have to remit the charges, fees and fines (if any) fully and on time into the State budget according to the provisions of law.

Where it is prescribed by laws that the charge and fee-collecting agencies and organizations shall remit the charge and fee money into the State budget according to the tax agencies� notices, the remittance into the State budget shall be carried out according to the following order and procedures:

- Upon the receipt of charge and fee declarations from the collecting agencies, the tax agencies shall directly check the declarations and notify the collecting agencies of their payable charge and fee amounts, the remittance time-limits and the chapter, type, clause, item and sub-item prescribed by the State budget contents.

7. The amount of State budget revenue from charges and fees shall be distributed to budgets of different levels according to the provisions of the current State Budget Law.

IV. TASKS, POWERS AND RESPONSIBILITIES OF CHARGE AND FEE-COLLECTING AGENCIES AND ORGANIZATIONS AS WELL AS TAX AGENCIES

1. The charge and fee-collecting agencies and organizations have the following tasks, powers and responsibilities:

a) To collect charges and fees in strict accordance with the provisions of law and publicize the law provisions on charges and fees at the charge and fee collection places.

b) To guide organizations and individuals in declaring and paying charges and fees according to the regulations on collection, payment and use of each type of charge and fee. To notify the charge and/or fee payers of their payable charge and fee amounts and the payment time-limit as prescribed. To fully issue money collection receipts when collecting charges and fees, recording correctly the amount of money collected for the charge and fee payers. If payers fail to pay charges and/or fees according to the provisions of law, the collecting agencies or organizations may refuse to provide them the services or to meet the corresponding interests requested by such payers; if past the charge and/or fee payment deadline stated in the notices the payers still fail to make the payment, the collecting agencies or organizations shall continue to issue notices; if the payment becomes due as prescribed and the payment is still not made, the notice shall include the charge and/or fee amount and the fine for the late payment according to regulations specified for each charge and fee regime; if the payers still fail to pay the charges, fees and fines according to the notices, the collecting agencies and organization may apply or request competent agencies to apply measures for handling the administrative violations regarding charges and fees as prescribed in Clause 2, Article 18, Decree No. 04/1999/ND-CP of the Government and specified by each regime of charge and fee collection, payment and use .

c) To register and declare charges and fees with the tax agencies where charges and fees are collected, according to the tax agencies� guidance.

d) To remit charges, fees and fines fully and on time into the State budget according to the tax agencies� guidance.

e) To strictly abide by the regulations on accounting, receipts and vouchers as prescribed by the Finance Ministry; to supply documents, accounting books and reports as well as receipts and vouchers related to charge and fee collection, payment and management at the request of tax agencies and competent bodies.

2. The tax agencies, apart from the tasks, powers and responsibilities mentioned at Point 1 above (with regard to charges and fees which the tax agencies are assigned to directly organize the collection of) shall also have the following tasks, powers and responsibilities:

a) To guide and urge charge and fee-collecting agencies and organizations to make charge and fee registration, declaration, collection, payment, books, vouchers and accounting in accordance with Decree No. 04/1999/ND-CP of January 30, 1999 of the Government on charges and fees as well as the guidance in this Circular.

b) Those charge and fee-collecting agencies and/or organizations fail to strictly abide by the regulations on charge and fee registration, declaration, collection, payment, books, vouchers and accounting shall be sanctioned by the tax agencies for their administrative violations according to the regulations on sanctioning administrative violations in the fields of taxation and the regime of collection, payment and use of each kind of charge and fee.

1. This Circular takes effect as of February 15, 1999, the effective date of Decree No. 04/1999/ND-CP of January 30, 1999 of the Government. All legal documents prescribing charges and fees under 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 and other regulations on charges and fees, which are contrary to Decree No. 04/1999/ND-CP of January 30, 1999 of the Government and the guidance in this Circular are all annulled.

2. The ministries, ministerial-level agencies, agencies attached to the Government and the People�s Committees of all levels shall organize and guide the performance of the following tasks by their attached agencies and units:

a) Inventorying and reviewing according to set forms prescribed in this Circular all kinds of charges and fees being collected by their respective branches or localities, then classifying and handling them as follows:

- For charges and fees set forth contrarily to the competence prescribed at Article 8, Decree No. 04/1999/ND-CP of the Government, the agencies and/or organizations which have set such charges and/or fees shall have to issue decisions to abrogate all issued legal documents. The agencies and/or organizations which are collecting charges and/or fees set ultra vires must immediately suspend the collection thereof and account the collected sum with the tax agencies directly managing them, then declare and pay the whole amounts into the State budget before June 30, 1999.

- For charges and fees set in strict accordance with the contents and competence prescribed at Article 8, Decree No. 04/1999/ND-CP, they shall continue to be applied according to the documents thereon. Where there is a need for any amendment or supplement to make them suit the reality, the collecting agencies or organizations shall send their written requests to the Finance Ministry or the provincial People�s Committee (with regard to charges and fees set under the provincial competence) for study and appropriate amendments.

3. The Tax Departments of the provinces and centrally-run cities shall expeditiously perform the following:

a) To propose to the provincial/municipal People�s Committees to issue directives requesting all agencies and organizations within their respective areas to declare and report on the charge and fee collection and payment situation before the issuance of this Circular.

b) To sum up the situation on charge and fee collection and payment in their respective localities, reporting thereon to the provincial/municipal People�s Committees and the Finance Ministry before June 30, 1999. The reports should make classification thereof and propose handling measures as guided at Point 2, this section.

c) To examine and settle the charges and fees already collected, remitted and used by each units from 1998 backwards and urge units to remit the payable amounts into the State budget before June 30, 1999.

d) To coordinate with concerned agencies in their localities in studying and compiling charge and fee collection, payment and use regimes, then submit them to the provincial People�s Committees for promulgation according to their competence and in accordance with the provisions of Decree No. 04/1999/ND-CP on charges and fees as well as the guidance in this Circular. To report and propose to the Finance Ministry plans for the management of the collection of all types of charges and fees set not in accordance with the competence of the provincial People�s Committee.

If any difficulties and problems arise in the course of implementation, agencies and units are requested to report in time to the Finance Ministry for study and further guidance.

For Finance Minister

Vice-Minister
PHAM VAN TRONG

Appendix No. 1

LIST OF APPLICABLE CHARGES

(Issued together with Circular No. 54/1999/TT-BTC of May 10, 1999 of the Finance Ministry)

1 Traffic charges The Government

2 Tolls for State-managed bridges (except for - The Finance Ministry stipulates tolls
bridges built with investment by organizations for bridges managed by the Central
and/or individuals for commercial purposes) Government

- Provincial People�s Committees
stipulate tolls for bridges managed
by local administration

3 Fares for transportation by State-managed ferries - The Finance Ministry stipulates fares
(except for ferries operating for commercial for ferries managed by the Central
purposes) Government

- Provincial People�s Committees
stipulate fares for ferries managed
by the local administration

4 Charges for use of land-roads managed by the State - The Finance Ministry stipulates charges
(except for roads built with non-governmental for roads managed by the Central
investment for commercial purposes) Government
- Provincial People�s Committees stipulate
charges for roads managed by the local
administration

5 Charges for use of river/ways, bridges and ports - The Finance Ministry stipulates charges
under the State�s management for those managed by the Central
Government

- Provincial People�s Committees stipulate
charges for those managed by the local
administration

6 Charges for use of railway infrastructure - The Finance Ministry

7 Maritime safety charges, including: - The Finance Ministry

- Tonnage charge - The Finance Ministry

- Anchoring charge - The Finance Ministry

8 Charges for flight over airspace and flight - The Finance Ministry
information regions(FIR)

9 Charge for use of public land, harbors and yards, Provincial People�s Committees
water surface under the State management

- Market charges

- Ferry and yard charges

- Water surface use charge

10 Charges for ship tonnage, calls at sea ports, - The Finance Ministry
river-sea ports, river ports

11 Charges for use and protection or radio - The Finance Ministry
frequencies

12 Charges for medical expertise, necropsies, - The Finance Ministry
expertise of antiques, documents and other
demanded expertise

13 Prophylactic medicine charge - The Finance Ministry

14 Charges for epidemics prevention for human - The Finance Ministry
beings, animals and plants

15 Charges for environmental protection - The Government

16 Charge for environmental impact assessment - The Finance Ministry

17 Charges for visiting scenic places, historical relics - The Finance Ministry stipulates charges
or cultural projects under the State management for properties managed by the Central
Government

- Provincial People�s Committees stipulate
charges for properties managed by local
administration

18 Charges for exploitation and use of documents - The Finance Ministry
managed by the State

- Charges for use of State securities equipment
system

- Charges for reading petroleum documents

19 Tuition for State-run public schools - The Government

20 Charges of State-run public hospitals - The Government

Appendix No. 2

LIST OF APPLICABLE FEES

(Issued together with Circular No. 54/1999/TT-BTC of May 10, 1999 of the Finance Ministry)

1 Registration fees The Government

2 Practice licensing fees as prescribed by law, including: The Finance Ministry

- Fees for certificates of eligibility and qualifications for
establishment of private medical or pharmaceutical establishment The Finance Ministry

- Fees for expertise and certificates of eligibility for commercial
business as prescribed in Decree No. 02/CP of January 5, 1995 The Finance Ministry

- Fees for licensing the advertising practice and activities The Finance Ministry

- Fees for licensing the building and architectural practices The Finance Ministry

- Fees for licensing the timber and other forest product processing The Finance Ministry

- Fees for licensing the securities practice and activities The Finance Ministry

- Fees for licensing the transport business The Finance Ministry

3 Fees for business registration certificates as prescribed by law The Finance Ministry

4 Fees for industrial property protection The Finance Ministry

5 Land administration fees The Finance Ministry

6 Fees for registration and certificates of the rights to house The Finance Ministry
ownership and to land use, as prescribed by law; fees for change
of contract on renting State-managed house

7 Fees for plant and animal protection and medical quarantine The Finance Ministry
as prescribed by law

8 Fees for ports administration as prescribed by law (including The Finance Ministry
sea ports, river ports, air ports)

9 Fees for registration and license plates for motorbikes, cars, The Finance Ministry
ships, trains, airplanes, boats and other to be registered means
as prescribed by law

10 Fees for licensing the assembly, improvement or modification The Finance Ministry
of automobiles, ships, airplanes or trains as prescribed by law

11 Fees for car, ship, airplane-driving licenses and certificates as The Finance Ministry
well as other licenses and certificates as prescribed by law

12 Fees for registration and granting certificates of eligibility for The Finance Ministry
operation on board ships, airplanes and other means as prescribed
by law

13 Fees for expertise and licensing expertise of automobiles, ships, The Finance Ministry
airplanes and other means, as well as machinery, equipment and
supplies as prescribed by law

14 Fees for product, goods, equipment, supplies and raw material The Finance Ministry
quality test and control as prescribed by law or as requested

15 Fees for licensing the operation in a number of State-run branches The Finance Ministry
and trades as prescribed by law, including

- Fee for licensing the post and telecommunications activities

- Fee for licensing the mineral exploitation activities

- Fee for certificates of eligibility and qualifications for insurance
business

- Fee for licensing the establishment of branches of foreign
lawyers� organizations in Vietnam

- Fee for licensing the scientific and technological activities

- Fee for licensing the jewelry business

16 Fee for allocation of export and/or import quotas The Finance Ministry

17 Copyright fee The Finance Ministry

18 Fee for exclusive operation in a number of branches and trades The Finance Ministry
as prescribed by law

19 Fee for administrative management at Vietnamese diplomatic The Finance Ministry
representations and consulates in foreign country

20 Fee for granting of passports, laissez-passer or certificates to Viet- The Finance Ministry
namese citizens and foreigners on entry, exit or stay in Vietnam

21 Fees for cross-border travel between Vietnam and neighboring countries The Finance Ministry

22 Fees for granting permits to overseas Vietnamese to return to Vietnam The Finance Ministry

23 Fees for settling matters related to the Vietnamese nationality The Government

24 The court and legal fees The Government

25 Deed fee The Finance Ministry

26 Public notary fee The Finance Ministry

27 Fees for licensing the establishment and operation of representative The Finance Ministry
offices of foreign economic organizations in Vietnam

28 Fee for expertise as prescribed by law The Finance Ministry

29 Customs fees The Finance Ministry

- Fee for customs procedures clearance for export and/or import goods

- Fee for depositing and storing of goods in customs warehouses

- Fee for customs escort, shield of goods

- Fee for goods, luggage and transport means or transit or being
carried through Vietnam

- Fee for granting customs papers; licensing services provision
according to the customs� jurisdiction

30 Fees for installation of underground projects as demanded The Finance Ministry

31 Bid/auction-participation fees as demanded - The Finance Ministry stipulates fees to be
collected by central agencies

- Provincial People�s Committees stipulate
fees to be collected by
local agencies

32 Fees for granting permit for use of explosives, detonation means, The Finance Ministry
weapons, ammunitions as prescribed by law

33 Fees for social order and safety administration The Finance Ministry

- Fee for household residence registration and management The Finance Ministry

- Fee for granting permits to foreigners working at Vietnamese The Finance Ministry
enterprises

34 Contract-signing commission (for oil and gas service...) The Finance Ministry

35 Examination fee The Finance Ministry