- 1 Circular 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
- 2 Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 3 Joint circular No. 44/2007/TTLT-BTC-BKHCN of May 07, 2007, guiding norms of construction and allocation of budget estimates for themes and projects of science and technology using the state budget
- 4 Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance Law on Tax administration, Law on the amendments to The Law on Tax administration, and Decree No. 83/2013/ND-CP
- 5 Circular No. 39/2014/TT-BTC dated March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP on goods sale and service provision invoices
- 1 Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
- 2 Decree 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
- 3 Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 4 Decree No. 73/2007/ND-CP dated May 08, 2007, on activities of studying, producing, trading and using cryptography to protect information not classified as state secrets
- 5 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No.: 88/2015/TT-BTC | Hanoi, June 09th 2015 |
CIRCULAR
PROVIDING FOR RATE, COLLECTION, PAYMENT, MANAGEMENT AND USE OF THE CHARGE FOR APPRAISAL AND FEE FOR ISSUANCE OF LICENSE FOR PRODUCTION/TRADING OF CIVIL CRYPTOGRAPHY PRODUCTS, CERTIFICATE OF CONFORMACE OF CIVIL CRYPTOGRAPHY PRODUCTS, CERTIFICATE OF CONFORMITY OF CIVIL CRYTOGRAPHY PRODUCTS
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 on August 28, 2001;
Pursuant to the Decree No. 57/2002/ND-CP dated June 03rd 2002 by the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Decree No. 73/2007/ND-CP dated 08/5/2007 by the Government on the research, production, trading and use of cryptography to protect the information not classified as the State secret;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgate the Circular providing for the rates, the collection, payment, management and use of charges for appraisal and fees for issuance of the License for production/trading of civil cryptography products, the Certificate of conformance of civil cryptography product and the Certificate of conformity of civil cryptography products as follows:
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1. Any organizations/individuals applying for the License for production/trading of civil cryptography products, the Certificate of conformance of civil cryptography products or the Certificate of conformity of civil cryptography products shall pay the charges for appraisal and shall pay the fees when the License/Certificate is issued according to the regulations in this Circular.
2. The Cipher Board of Government is the agency that carries out the collection, payment, management and use of the charges for appraisal and fees for issuance of the License for production/trading of civil cryptography products, the Certificate of conformance of civil cryptography products, the Certificate of conformity of civil cryptography products according to the regulations in this Circular.
Article 2. Rates and payment of fees and charges
1. Rates of fees and charges are specified in the Table of fees and charges enclosed with this Circular.
2. Organizations/individuals shall pay the fees and charges directly by cash to fee/charge-collecting agencies or make the deposit into the account of the fee/charge-collecting agencies (hereinafter referred to as collecting agencies).
Article 3. Management and use of the collected fees and charges
1. Fees for issuance of the License for production/trading of civil cryptography products, the Certificate of conformance of civil cryptography products, the Certificate of conformity of civil cryptography products shall be constituted the government revenues. The collecting agencies shall remit 100% of total amount of the collected fees into the State budget according to the corresponding chapters, items and sub-items of the current state budget index.
2. Charges for appraisal for issuance of the License for production/trading of civil cryptography products, the Certificate of conformance of civil cryptography products, the Certificate of conformity of civil cryptography products shall be constituted the government revenues. The collecting agencies may retain 90% of the total amount of the collected charges for appraisal before remitting into the State budget to cover the following expenses:
a) The expenses of direct services for the collection of fees and charges like office stationery, office materials, communications, electricity, water, business expenses (spending on travel, accommodation) according to the current standards;
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c) The spending on materials, ingredients and other expenses directly relating to the appraisal and collection of fees and charges;
d) The spending on the appraisal of the expert team according to the regulations in the Joint Circular No. 44/2007/TT-BTC-BKHCN dated 07/5/2007 by the Ministry of Finance and the Ministry of Science and Technology and the amending or replacing documents (if any);
dd) The spending on awards and allowances for officials directly carrying out the appraisal and collection of fees and charges in the principle that a person shall be provided with an average amount not exceeding 3 month’s salary per year if the revenue is higher than the one of previous year and not exceeding 2 month’s salary if the revenue is lower than or equal to the one of previous year, supposed that the expenses specified in points a, b, c and d of this clause are ensured. The remained amount shall be transfer to the next year to continue spending according to current regulations.
3. The collecting agencies shall remit the remained amount (10%) into the State budget according to the corresponding chapters, items and sub-items of the current state budget index.
Article 4. Organization of implementation
1. This Circular comes into effect from 27/7/2015.
2. Other regulations relating to the collection, payment, management, use and publishing of regulations on collection of charges of appraisal and fees of issuance of the License for the production/trading of civil cryptography products, the Certificate of conformance of civil cryptography products, the Certificate of conformity of civil cryptography products other than those specified in Circular No. 63/2002/TT-BTC dated 24/7/2002,, Circular No. 45/2006/TT-BTC dated 25/5/2006 by the Ministry of Finance, Circular No. 156/2013/TT-BTC dated 06/11/2013 by the Ministry of Finance, Circular No. 39/2014/TT-BTC dated 31/3/2014 and the amending documents (if any).
3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
PP. THE MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
TABLE OF CHARGES AND FEES
(Enclosed herewith the Circular No. 88/2015/TT-BTC dated 09/6/2015 by the Ministry of Finance)
No.
Content of charge and fee
Rate
I
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1
Charge for appraisal for issuance or reissuance due to the expiration of the License for production/trading of civil cryptography products
VND 5,000,000 per enterprise per appraisal
2
Charge for appraisal for adjustment of the License for production/trading of civil cryptography products due to the adjustment of the list of civil cryptography products that are permitted
VND 2,000,000 per enterprise per appraisal
3
Charge for issuance or reissuance due to the expiration of License for production/trading of civil cryptography products
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4
Charge for reissuance of the License for production/trading of civil cryptography products due to the adjustment of the list of civil cryptography products that are permitted
VND 150,000 per enterprise per time of issuance
5
Charge for reissuance of the License for production/trading of civil cryptography products in case the License is lost
VND 150,000 per enterprise per time of issuance
6
Charge for reissuance of the License for production/trading of civil cryptography products in case the License is damaged
VND 150,000 per enterprise per time of issuance
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Charge for reissuance of the License for production/trading of civil cryptography products in case the Certificate of Business registration is adjusted
VND 150,000 per enterprise per time of issuance
II
Regarding the issuance of the Certificate of conformance of civil cryptography products, the Certificate of conformity of civil cryptography products
1
Charge for appraisal of the Certificate of conformance of civil cryptography products
VND 1,200,000 per product per appraisal
2
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
VND 1,200,000 per product per appraisal
3
Fee for issuance of the Certificate of conformance of civil cryptography products
VND 150,000 per product per issuance
4
Fee for issuance of the Certificate of conformity of civil cryptography products
VND 150,000 per product per issuance
- 1 Decree No. 120/2016/ND-CP dated August 23, 2016,
- 2 Decree No. 58/2016/ND-CP dated July 01, 2016, on the sale and provision of civil cryptography products and services and the exportation or importation of civil cryptography products
- 3 Circular No. 46/2015/TT-BTC dated April 7th, 2015,
- 4 Circular No. 196/2014/TT-BTC dated December 18, 2014, providing for level, collection, payment, management and use of appraisal charge of operation conditions, fee for issuance of license of alcohol and tobacco production
- 5 Circular No. 197/2014/TT-BTC dated December 18, 2014, regulations on collection, management and use of fees for appraisal and issuance of certificate of multi-level marketing
- 6 Circular No. 39/2014/TT-BTC dated March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP on goods sale and service provision invoices
- 7 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 8 Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance Law on Tax administration, Law on the amendments to The Law on Tax administration, and Decree No. 83/2013/ND-CP
- 9 Decree No. 73/2007/ND-CP dated May 08, 2007, on activities of studying, producing, trading and using cryptography to protect information not classified as state secrets
- 10 Joint circular No. 44/2007/TTLT-BTC-BKHCN of May 07, 2007, guiding norms of construction and allocation of budget estimates for themes and projects of science and technology using the state budget
- 11 Circular 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
- 12 Decree 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
- 13 Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 14 Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 15 Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
- 1 Decree No. 120/2016/ND-CP dated August 23, 2016,
- 2 Decree No. 58/2016/ND-CP dated July 01, 2016, on the sale and provision of civil cryptography products and services and the exportation or importation of civil cryptography products
- 3 Circular No. 46/2015/TT-BTC dated April 7th, 2015,
- 4 Circular No. 197/2014/TT-BTC dated December 18, 2014, regulations on collection, management and use of fees for appraisal and issuance of certificate of multi-level marketing
- 5 Circular No. 196/2014/TT-BTC dated December 18, 2014, providing for level, collection, payment, management and use of appraisal charge of operation conditions, fee for issuance of license of alcohol and tobacco production