Vietnam: 02 principles for determination of collection rates of fees and charges within the jurisdiction of the provincial-level People’s Council

According to Circular No. 85/2019/TT-BTC of the Ministry of Finance of Vietnam, the determination of collection rates applied to specific fees or charges, prescribed by the provincial-level People’s Council after obtaining the statement from the same-level People’s Committee as referred to in Clause 1 Article 22 of the Law on Fees and Charges, must ensure the following principles and grounds:

Firstly, the determination of fee and charge collection rates shall be subject to principles prescribed by Article 8 and 9 of the Law on Fees and Charges.

Secondly, regulations on collection rates for specific fees and charges must ensure:

- reference to applicable rates of collection of fees and charges (where available) as the basis for recommendation on current collection rates.

- relevance to specific conditions and context of a specified province where service provision, fee and charge collection activities arise.

- with respect to fees and charges within jurisdiction of both Ministry of Finance and provincial-level People’s Council (such as: fee for evaluation, selection and recognition of maternal plants, prototypical seedlings, forest plant variety gardens and plant variety forests; fee for entrance to landscapes, landmarks, historic sites, cultural monuments and museums; fee for access to libraries; fee for inspection of environmental impact evaluation reports; fee for inspection of plans for environmental remediation and recovery, and complementary plans for environmental remediation and recovery; fee for inspection of the proposal or report for groundwater deposit assessment, extraction and utilization; fee for verification of application dossiers and requirements for the license for groundwater drilling practices; fee for inspection of the proposal for surface and sea water production and utilization; fee for inspection of the proposal for discharge of wastewater into the receiving water body and irrigation works; fee for registration of secured transactions): these regulations must correlate with rates of collection of fees and charges regulated by the Ministry of Finance.

- reference to collection rates of provincial–level divisions that have the similar socio-economic conditions or neighboring provincial–level divisions to promote harmonious and consistent relationships between provinces concerned.

View relevant provisions at Circular No. 85/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from January 13, 2020.

Thu Ba

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