Circular No. 115/2006/TT-BTC of the Ministry of Finance, amending and supplementing the Finance Ministry’s Circular No. 132/2004/TT-BTC of December 30, 2004, guiding the regime of collection, remittance, management and use of charges and fees for industrial property đã được thay thế bởi Circular No. 22/2009/TT-BTC of February 4, 2009, prescribing rates and the collection, remittance, management and use of industrial property charges and fees. và được áp dụng kể từ ngày 21/03/2009.
Nội dung toàn văn Circular No. 115/2006/TT-BTC of the Ministry of Finance, amending and supplementing the Finance Ministry’s Circular No. 132/2004/TT-BTC of December 30, 2004, guiding the regime of collection, remittance, management and use of charges and fees for industrial property
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 115/2006/TT-BTC | Hanoi, December 29, 2006 |
CIRCULAR
AMENDING AND SUPPLEMENTING FINANCE MINISTRY’S CIRCULAR No. 132/2004/TT-BTC OF DECEMBER 30, 2004, GUIDING THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES FOR INDUSTRIAL PROPERTY
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on charges and fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on charges and fees;
The Ministry of Finance amends the Finance Minister’s Circular No. 132/2004/TT-BTC of December 30, 2004, guiding the regime of collection, remittance, management and use of charges and fees for industrial property, as follows:
1. To amend and supplement Items b and c, Point 3, Section III of Circular No. 132/2004/TT-BTC as follows:
“b/ Monthly, charge or fee-collecting agencies shall declare and carry out procedures to remit 65% of the charge and fee amount collected in the period into the state budget according to relevant section, type, clause, section and sub-section of the current state budget index.
c/ Charge or fee-collecting agencies may retain 35% of total monthly collected charge or fee amount in order to cover charge or fee collection expenses specified at Item d below.”
2. To amend and supplement Clause (i), Item d, Point 3, Section III of Circular No. 132/2004/TT-BTC as follows:
“(i) Payments to laborers directly involved in collecting charges and fees, including salaries, remuneration, allowances, salary-based contributions (medical insurance, social insurance and trade union fee), excluding salaries of state servants who receive salaries from the state budget according to regulations.”
3. This Circular takes effect 15 days after its publication in “CONG BAO.”
4. Individuals and organizations should promptly report any problems arising in the course of implementation to the Finance Ministry for study and further guidance.
FOR THE FINANCE MINISTRY |
