New Regulations Amending the Provisions on Declaration, Collection, and Payment of Fees and Charges According to Decree 82/2023/ND-CP
What are the new amendments to the regulations on the declaration, collection, and submission of fees and charges according to Decree 82/2023/ND-CP?
Recently, the Government of Vietnam issued Decree 82/2023/ND-CP amending and supplementing a number of articles of Decree 120/2016/ND-CP dated August 23, 2016, of the Government of Vietnam detailing and guiding the implementation of some articles of the Law on Fees and Charges.
The content of the Decree amends and supplements the name of the Article and clauses 1, 2, and 3 of Article 3 of Decree 120/2016/ND-CP as follows:
- Fee and charge payers shall declare, submit fees, and charges on a monthly, quarterly, yearly basis, or upon each arising instance; submit fees and charges to the collecting organization or State Treasury by means of direct cash payment or through credit institutions, service organizations, and other forms as stipulated by law.
- Based on the nature and characteristics of each type of fee and charge, competent state agencies shall specifically stipulate the form of submission, declaration period, and fee and charge submission accordingly.
- Fee and charge collecting organizations shall declare and submit the collected fees and charges as follows:
+ Periodically on a daily, weekly, or monthly basis, the fee collecting organization must deposit the collected fees into the pending budget account at the State Treasury; the charge collecting organization must deposit the collected charges into the pending budget account for charges or submit charges to the state budget revenue account at the State Treasury.
+ Depending on the amount of fees and charges collected, and the distance of the fee and charge collection location from the State Treasury, the competent state agency shall stipulate the periodic day, week, or month for the collection organization to deposit the collected fees into the pending budget account and the charges into the pending budget account for charges or the state budget revenue account.
- Fee collecting organizations shall declare and submit the collected fee revenue to the state budget monthly, conduct annual settlements, and charge collecting organizations shall declare and submit the collected charge revenue to the state budget monthly as stipulated by the Tax Management Law, Decree 120/2016/ND-CP, and Decree 91/2022/ND-CP.
- Customs fee collecting organizations, charge collecting organizations for goods, luggage, and transit vehicles, and Vietnamese representative agencies abroad shall declare, collect, and submit fees and charges according to the provisions of Decree 120/2016/ND-CP.
- Fee and charge collecting organizations shall issue and provide fee and charge collection documents according to the provisions of Decree 123/2020/ND-CP and Decree 11/2020/ND-CP dated January 20, 2020, of the Government of Vietnam regulating administrative procedures within the field of State Treasury.
Decree 82/2023/ND-CP will take effect from January 12, 2024.
What are the new amendments to the regulations on the declaration, collection, and submission of fees and charges according to Decree 82/2023/ND-CP?
How is the currency for collecting and submitting fees and charges regulated?
Based on clause 4, Article 3 of Decree 120/2016/ND-CP regulating the currency for collecting and submitting fees and charges as follows:
(1) Fees and charges collected in Vietnam are in Vietnamese Dong, except where the law stipulates that fees and charges can be collected in freely convertible foreign currency. If the collection is stipulated in freely convertible foreign currency, the fees can be collected in such foreign currency or converted to Vietnamese Dong based on the following exchange rates:
- If fees and charges are submitted at commercial banks or other credit institutions, the buying rate of the commercial bank or credit institution where the fee and charge payer has an account at the time of submission shall apply.
- If fees and charges are submitted directly at the State Treasury, the exchange rate for accounting foreign currency at the time of fee and charge submission announced by the Ministry of Finance shall apply.
- If fees and charges are submitted directly in cash or through other forms to the collecting organization, the exchange rate for buying foreign currency through bank transfer of the Head Office of Joint Stock Commercial Bank for Foreign Trade of Vietnam at the time of fee and charge submission or the last working day immediately preceding the holiday or weekend shall apply.
(2) Fees and charges collected abroad shall be collected in the local currency or in freely convertible foreign currency.
What are the principles for managing and using fees?
Based on Article 4 of Decree 120/2016/ND-CP regulating the principles for managing and using fees as follows:
Principles for managing and using fees
1. Fees collected from service activities performed by state agencies must be submitted to the state budget. In case state agencies are provided with operating cost estimates from fee revenue sources, they are allowed to deduct a certain percentage as stipulated in Article 5 of this Decree; the remaining amount (if any) must be submitted to the state budget.
State agencies provided with operating cost estimates include:
a) Agencies implementing financial autonomy mechanisms as stipulated by the Government of Vietnam or the Prime Minister of the Government of Vietnam regarding the autonomy and self-responsibility in using staffing and administrative expense management for state agencies.
b) Vietnamese representative agencies abroad.
c) Public security and defense agencies entrusted with providing services to support the state management duties and collecting fees as stipulated by the Law on Fees and Charges.
2. Fees collected from service activities performed by public service providers are allowed to keep part or all of the collected fees to cover the operational expenses for providing services and collecting fees, as stipulated in Article 5 of this Decree; the remaining amount (if any) must be submitted to the state budget.
3. Fees collected from service activities performed by organizations authorized by competent state agencies shall be allowed to keep part or all of the collected fees to cover the operational expenses for providing services and collecting fees as stipulated in Article 5 of this Decree; the remaining amount (if any) must be submitted to the state budget unless otherwise stipulated by the Government of Vietnam. The retained fee amount shall be considered revenue of the fee collecting organization.
Thus, the management and use of fees collected from service activities performed by state agencies, public service providers, and authorized organizations must comply with the above principles.
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