- 1Decision no. 28/2005/QD-BTC of May 13, 2005 promulgating the table of charges and fees for grant and management of internet domain names and addresses in Vietnam
- 2Decision No. 54/2005/QD-BTC, on the fee levels for the grant of work permits to foreigners working in Vietnam, promulgated by the Ministry of Finance.
- 3Decision No. 28/2006/QD-BTC of May 05, 2006, amending and supplementing The Finance Minister’s Decision No. 28/2005/QD-BTC of May 13, 2005, promulgating the table of charges and fees for grant and management of internet domain names and addresses in Vietnam.
- 4Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 5Circular No. 97/2006/TT-BTC of October 16, 2006, guiding charges and fees to be decided by People’s councils of provinces and centrally run cities
- 6Dirrective No. 13/2002/CT-TTg of June 11, 2002, on the implementation of the ordinance on charges and fees and the Government’s Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the ordinance on charges and fees
- 7Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 8Circular No.67/2004/TT-BTC of July 7, 2004 prescribing the regime of collection, remittance and use management of the fee for granting advertising permits
- 9Circular No. 90/2004/TT-BTC of September 7, 2004 guiding the regime of road toll collection, payment, management and use
- 10Circular No.132/2004/TT-BTC of December 30, 2004 guiding the collection, remittance, management and use of industrial property charges and fees
- 11Circular No. 03/2003/TT-BTC of January 10, 2003, stipulating the regime of collection, remittance and use management of charges for expertising, and fees for granting certificates of quality and technical safety for, machinery, equipment, supplies and substances subject to strict safety requirements
- 12Decision No. 11/2003/QD-BTC of January 24, 2003, promulgating the rates of charges for inspection of the technical safety and quality of inland waterway means
- 13Circular No. 89/2003/TT-BTC of September 17, 2003, prescribing the regime of collection, remittance and use management of fee for granting permits for electricity activities
- 14Circular No. 43/2003/TT-BTC of May 13, 2003, prescribing the regime of collection, remittance and use management of the fee for granting consultancy- and construction-contracting permits to foreign contractors and the fee for granting construction work-designing practice certificates
- 15Joint circular No.36/2008/TTLT-BTC-BTP of April 29, 2008 amending and supplementing joint Circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, guiding the collection, remittance, management and use of the fee for registration and the charge for supply of information on security transactions
- 16Circular No. 14/2004/TT-BTC of March 8, 2004, prescribing the regime of collection, remittance and use management of fees for granting of quality and technical safety certificates for communications and transport machinery, equipment and means
- 17Circular No. 12/2003/TT-BTC of February 18, 2003, guiding the supplements to the Finance Ministrys Circular No. 109/2002/TT-BTC of December 6, 2002 prescribing the regime of land-road toll collection, remittance and use management
- 18Circular No. 34/2003/TT-BTC of April 16, 2003, promulgating the regime of collection, remittance, management and use of the fee for granting registration papers and number plates of land-road motorized traffic means
- 19Circular No. 37/2003/TT-BTC of April 24, 2003, prescribing the regime of collection, remittance and use management of fees for granting passports, visas and papers on entry, exit, transit and residence in Vietnam
- 20Joint circular No. 92/2008/TTLT-BTC-BTP of October 17, 2008, guiding the rates and the collection, remittance, management and use of fees for the issue of copies and authentication fees.
- 21Joint circular No. 03/2007/TTLT-BTC-BTP of January 10, 2007, on regime for collection, payment, management and use of fees for registration of, and provision of information on, security transactions.
- 22Circular No. 64/2008/TT-BTC of July 18, 2008, amending and supplementing The Finance Ministry’s Circular No. 67/2004/TT-BTC of July 7, 2004, providing for the regime of collection, remittance, and management of use of the fees for granting advertisement permits
- 23Circular No. 66/2009/TT-BTC of March 30, 2009, prescribing the regime on collection, remittance, management and use of fees on passports, visas and papers on entry, exit, transit and residence in Vietnam
- 24Circular No. 22/2009/TT-BTC of February 4, 2009, prescribing rates and the collection, remittance, management and use of industrial property charges and fees.
- 25Circular No. 29/2009/TT-BTC of February 10, 2009, prescribing rates and the collection, remittance, management and use of the fee for grant of copyright and related rights certificates.
- 26Circular No. 20/2009/TT-BTC of February 4, 2009, prescribing the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements.
- 27Circular No. 187/2009/TT-BTC of September 29, 2009, providing for the rates and collection, remittance, management and use of the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities
- 28Circular No. 236/2009/TT-BTC of December 15, 2009, guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic representative missions and consular representative missions
- 29Circular No. 189/2010/TT-BTC of November 24, 2010, stipulating charges for registration of use of the national domain name, maintenance of the national domain name and internet addresses of Vietnam, and the collection, remittance, management and use of these charges
- 30Circular No. 154/2009/TT-BTC of July 30, 2009, providing for the collection, remittance, and management of use of fees for granting advertisement permits
- 31Circular No. 212/2010/TT-BTC of December 21, 2010, prescribing the collection, remittance, management and use of the fee for granting registration papers and number plates of road motor vehicles
- 32Circular No.38/2011/TT-BTC of March 16, 2011
- 33Circular No. 129/2011/TT-BTC of September 15, 2011, prescribing rates, collection, remittance, management and use of the fee for grant of mining licenses
- 34Circular No. 77/2012/TT-BTC of May 16, 2012, prescribing rates and the collection, remittance, management and use of the fee for appraising goods and services subject to business restriction; the fee for appraising goods and services subject to conditional business; the fee for issuing business qualification certificate; the fee for issuing business licenses, and the fee for licensing goods transaction centers
- 35Circular No. 176/2012/TT-BTC of October 23, 2012, on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises
- 36Circular No.189/2012/TT-BTC of November 09, 2012, amending and supplementing the Circular No.236/2009/TT-BTC guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic representative missions and consular representative missions
- 37Circular No. 03/2013/TT-BTC of January 08th 2013, on the fees for verifying conditional lines of business; the fees for verifying the standards and conditions for medical practice and pharmacy practice; the fees for issuing license to import, export medical equipment and pharmaceutical products; and the fees for licensing medical facilities
- 38Circular No. 93/2012/TT-BTC of June 05, 2012, on the rates, collection, remittance, management, and use of medical evaluation fees
- 39Joint circular No. 62/2013/TTLT-BTC-BTP of May 13, 2013, providing for the collection levels, regime of collection, remittance, management and use of fees for authentication of contracts and transactions
- 40Circular No.106/2013/TT-BTC of August 09, 2013, amending the Circular No.176/2012/TT-BTC on the fee rate and the regime for collection, remittance, management, and use of the fees for enterprise registration, business household registration, and the charges for enterprise information provision
- 41Circular No.121/2013/TT-BTC of August 28, 2013, providing for the collection rates, regime of collection, remittance, management and use of fees for the license and control labeling applicable to tapes and visual discs containing performances; charges for appraisal of performances recorded on tapes, discs, software programs or other materials
- 42Circular No.122/2013/TT-BTC of August 28, 2013, providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for screenplays, movies, art performance programs; fees for license of eligibility for trading in film production, and fees for license of setting up representative office of foreign movie establishments in Vietnam
- 43Circular No. 159/2013/TT-BTC of November 14, 2013, guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital
- 44Circular No. 216/2013/TT-BTC of December 31, 2013, amending Circular No. 38/2011/TT-BTC stipulating the rate, collection-payment regime, management and use of fees from securities operations applying with security service organizations
- 45Circular No. 08/2014/TT-BTC dated January 15, 2014, providing on the rates, regime of collection, remittance, management and use of prophylactic medicine and medical quarantine charges
- 46Circular No. 132/2014/TT-BTC dated September 10, 2014, on collection, payment, management and use of technical safety inspection fees applied to electric bicycle; technical and environmental safety inspection fees applied to 3-wheeled motorcycles and similar vehicles permitted on public roads
- 47Circular No. 09/2014/TT-BTC dated January 16, 2014, defining collection levels, regulations of collection, payment, management and use of stock auction fees and types of securities under the Law on securities
- 48Circular No. 73/2014/TT-BTC dated May 30, 2014,
- 49Circular No. 53/2015/TT-BTC dated April 21, 2015, on amendments to Circular No. 127/2013/TT-BTC on collection, payment, management and use of fees for registration documents and registration plates of motor vehicles
- 50Circular No. 157/2015/TT-BTC dated October 08th 2015, collection, payment, management of fees for issuance of passports, visas, documents related to entry, exit, transit, and residence in Vietnam
- 51Circular No. 156/2015/TT-BTC dated October 08th, 2015, amending Circular No. 236/2009/TT-BTC guiding the collection, remittance, management and use of charges and fees by overseas Vietnamese diplomatic missions and consular missions
- 52Circular No. 114/2013/TT-BTC dated August 20th, 2013 regulations on schedules of charges for inspection of technical safety and quality of motor vehicles, components, dedicated equipment and heavy-duty vehicles, charge colection, paymen, management and allocation machenism
THE GOVERNMENT |
|
No. 57/2002/ND-CP | |
OF DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON CHARGES AND FEES
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:
Article 1.- This Decree details the implementation of the Ordinance on Charges and Fees.
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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…
1. Organizations and individuals entitled to collect charges and/or fees include:
a/ State tax offices; customs offices;
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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.
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.
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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.
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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.
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:
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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.
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:
The percentage (%)
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The whole year’s estimate of the expenses necessary for the charge and/ or fee collection according to the prescribed regime, norms and limits
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100
The whole year’s estimate of the collectible charge or fee amounts
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;
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- 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 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.
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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.
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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.
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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.
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.
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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.
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ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai
OF CHARGES AND FEES
(Issued together with the Government’s Decree No. 57/2002/ND-CP of June 3, 2002)
A. LIST OF CHARGES
Ordinal number
Name of charge
Prescribing agency
Ordinal number
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Prescribing agency
- 1Circular No.110/2003/TT-BTC of November 17, 2003, on prescribing the collection, remittance and use management of fees, charges of protection and quarantine of plant and management of plant protection drugs
- 2Circular No. 88/2002/TT-BTC of October 02, 2002, prescribing the regime of collection, remittance and management of use of numeral code and bar code-granting charge
- 1Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 2Decree No. 04/1999/ND-CP of January 30, 1999, on charges and fees belonging to the state budget
- 3Decree No. 120/2016/ND-CP dated August 23, 2016,
- 4Decree No. 120/2016/ND-CP dated August 23, 2016,
- 1Circular No. 156/2015/TT-BTC dated October 08th, 2015, amending Circular No. 236/2009/TT-BTC guiding the collection, remittance, management and use of charges and fees by overseas Vietnamese diplomatic missions and consular missions
- 2Circular No. 157/2015/TT-BTC dated October 08th 2015, collection, payment, management of fees for issuance of passports, visas, documents related to entry, exit, transit, and residence in Vietnam
- 3Circular No. 53/2015/TT-BTC dated April 21, 2015, on amendments to Circular No. 127/2013/TT-BTC on collection, payment, management and use of fees for registration documents and registration plates of motor vehicles
- 4Circular No. 132/2014/TT-BTC dated September 10, 2014, on collection, payment, management and use of technical safety inspection fees applied to electric bicycle; technical and environmental safety inspection fees applied to 3-wheeled motorcycles and similar vehicles permitted on public roads
- 5Circular No. 73/2014/TT-BTC dated May 30, 2014,
- 6Circular No. 09/2014/TT-BTC dated January 16, 2014, defining collection levels, regulations of collection, payment, management and use of stock auction fees and types of securities under the Law on securities
- 7Circular No. 08/2014/TT-BTC dated January 15, 2014, providing on the rates, regime of collection, remittance, management and use of prophylactic medicine and medical quarantine charges
- 8Circular No. 216/2013/TT-BTC of December 31, 2013, amending Circular No. 38/2011/TT-BTC stipulating the rate, collection-payment regime, management and use of fees from securities operations applying with security service organizations
- 9Circular No. 159/2013/TT-BTC of November 14, 2013, guiding the regulations on collection, payment, management and use of road use toll for payback of road construction investment capital
- 10Circular No.121/2013/TT-BTC of August 28, 2013, providing for the collection rates, regime of collection, remittance, management and use of fees for the license and control labeling applicable to tapes and visual discs containing performances; charges for appraisal of performances recorded on tapes, discs, software programs or other materials
- 11Circular No.122/2013/TT-BTC of August 28, 2013, providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for screenplays, movies, art performance programs; fees for license of eligibility for trading in film production, and fees for license of setting up representative office of foreign movie establishments in Vietnam
- 12Circular No. 114/2013/TT-BTC dated August 20th, 2013 regulations on schedules of charges for inspection of technical safety and quality of motor vehicles, components, dedicated equipment and heavy-duty vehicles, charge colection, paymen, management and allocation machenism
- 13Circular No.106/2013/TT-BTC of August 09, 2013, amending the Circular No.176/2012/TT-BTC on the fee rate and the regime for collection, remittance, management, and use of the fees for enterprise registration, business household registration, and the charges for enterprise information provision
- 14Joint circular No. 62/2013/TTLT-BTC-BTP of May 13, 2013, providing for the collection levels, regime of collection, remittance, management and use of fees for authentication of contracts and transactions
- 15Circular No. 03/2013/TT-BTC of January 08th 2013, on the fees for verifying conditional lines of business; the fees for verifying the standards and conditions for medical practice and pharmacy practice; the fees for issuing license to import, export medical equipment and pharmaceutical products; and the fees for licensing medical facilities
- 16Circular No.189/2012/TT-BTC of November 09, 2012, amending and supplementing the Circular No.236/2009/TT-BTC guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic representative missions and consular representative missions
- 17Circular No. 176/2012/TT-BTC of October 23, 2012, on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises
- 18Circular No. 93/2012/TT-BTC of June 05, 2012, on the rates, collection, remittance, management, and use of medical evaluation fees
- 19Circular No. 77/2012/TT-BTC of May 16, 2012, prescribing rates and the collection, remittance, management and use of the fee for appraising goods and services subject to business restriction; the fee for appraising goods and services subject to conditional business; the fee for issuing business qualification certificate; the fee for issuing business licenses, and the fee for licensing goods transaction centers
- 20Circular No. 129/2011/TT-BTC of September 15, 2011, prescribing rates, collection, remittance, management and use of the fee for grant of mining licenses
- 21Circular No.38/2011/TT-BTC of March 16, 2011
- 22Circular No. 212/2010/TT-BTC of December 21, 2010, prescribing the collection, remittance, management and use of the fee for granting registration papers and number plates of road motor vehicles
- 23Circular No. 189/2010/TT-BTC of November 24, 2010, stipulating charges for registration of use of the national domain name, maintenance of the national domain name and internet addresses of Vietnam, and the collection, remittance, management and use of these charges
- 24Circular No. 236/2009/TT-BTC of December 15, 2009, guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic representative missions and consular representative missions
- 25Circular No. 187/2009/TT-BTC of September 29, 2009, providing for the rates and collection, remittance, management and use of the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities
- 26Circular No. 154/2009/TT-BTC of July 30, 2009, providing for the collection, remittance, and management of use of fees for granting advertisement permits
- 27Circular No. 66/2009/TT-BTC of March 30, 2009, prescribing the regime on collection, remittance, management and use of fees on passports, visas and papers on entry, exit, transit and residence in Vietnam
- 28Circular No. 29/2009/TT-BTC of February 10, 2009, prescribing rates and the collection, remittance, management and use of the fee for grant of copyright and related rights certificates.
- 29Circular No. 20/2009/TT-BTC of February 4, 2009, prescribing the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements.
- 30Circular No. 22/2009/TT-BTC of February 4, 2009, prescribing rates and the collection, remittance, management and use of industrial property charges and fees.
- 31Joint circular No. 92/2008/TTLT-BTC-BTP of October 17, 2008, guiding the rates and the collection, remittance, management and use of fees for the issue of copies and authentication fees.
- 32Circular No. 64/2008/TT-BTC of July 18, 2008, amending and supplementing The Finance Ministry’s Circular No. 67/2004/TT-BTC of July 7, 2004, providing for the regime of collection, remittance, and management of use of the fees for granting advertisement permits
- 33Circular No. 97/2006/TT-BTC of October 16, 2006, guiding charges and fees to be decided by People’s councils of provinces and centrally run cities
- 34Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 35Circular No.132/2004/TT-BTC of December 30, 2004 guiding the collection, remittance, management and use of industrial property charges and fees
- 36Circular No. 90/2004/TT-BTC of September 7, 2004 guiding the regime of road toll collection, payment, management and use
- 37Circular No.110/2003/TT-BTC of November 17, 2003, on prescribing the collection, remittance and use management of fees, charges of protection and quarantine of plant and management of plant protection drugs
- 38Circular No. 37/2003/TT-BTC of April 24, 2003, prescribing the regime of collection, remittance and use management of fees for granting passports, visas and papers on entry, exit, transit and residence in Vietnam
- 39Circular No. 34/2003/TT-BTC of April 16, 2003, promulgating the regime of collection, remittance, management and use of the fee for granting registration papers and number plates of land-road motorized traffic means
- 40Decision No. 11/2003/QD-BTC of January 24, 2003, promulgating the rates of charges for inspection of the technical safety and quality of inland waterway means
- 41Circular No. 88/2002/TT-BTC of October 02, 2002, prescribing the regime of collection, remittance and management of use of numeral code and bar code-granting charge
- 42Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 43Law No. 32/2001/QH10 of December 25, 2001 on organization of the Government
- 44Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- Số hiệu: 57/2002/ND-CP
- Loại văn bản: Nghị định
- Ngày ban hành: 03/06/2002
- Nơi ban hành: Chính phủ
- Người ký: Phan Văn Khải
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 01/01/2002
- Ngày hết hiệu lực: 01/01/2017
- Tình trạng hiệu lực: Hết hiệu lực