Thông tư 187/2009/TT-BTC

CIRCULAR

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

THE MINISTRY OF FINANCE

Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government's Decree No. 81/ 2002/ND-CP of October 17, 2002, detailing a number of articles of the Law on Science and Technology;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After obtaining the Science and Technology Ministry's opinions in Official Letter No. 2142/ BK/ICN-VPDK of August 31, 2009, the Ministry of Finance guides 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 as follows:

Article 1. Charge and fee payers

Payers 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 are science and technology organizations registering their activities under the Government's Decree No. 81/2002/ND-CP of October 17, 2002, detailing a number of articles of the Law on Science and Technology.

Article 2. Charge and fee rates

The rates 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 are specified as follows:

Article 3. Charge and fee collection, remit-tance, management and use

1. When receiving dossiers of request for registration of scientific and technological activities, the Ministry of Science and Technology and provincial-level Science and Technology Departments shall collect the charge for evaluation of conditions for scientific and technological activities and the fee for issuance of registration certificates of scientific and technological activities. Charge and fee-collecting agencies shall register, declare and remit the charge and fee into the state budget under the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the law on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002.

2. Charge and fee-collecting agencies may retain 80% (eighty per cent) of the total actually collected charge and fee amount before remitting it into the state budget to cover charge and fee collection expenses. Specifically:

a/ Payments to individuals personally engaged in the evaluation and charge and fee collection, including salaries, wages, salary-based allowances and contributions (except salaries for cadres and civil servants salaried by the state budget under regulations).

b/ Expenses for evaluation work, including expense for inspection and evaluation of the registration of scientific and technological activities; remuneration for experts to conduct inspection and evaluation, give remarks and assess reports on evaluation results; and expense for meetings of expert groups and evaluation councils.

c/ Expenses directly for the evaluation and charge and fee collection, such as stationery, office supplies, communication, and work-trip allowances according to current criteria and norms.

d/ Other expenses directly related to the evaluation and charge and fee collection.

e/ Expense for commendation and welfare benefits for officials and employees personally engaged in the evaluation and charge and fee collection at an average annual per-capita level not exceeding 3 months' actually paid salary if the revenue in a year is higher than that in the previous year, or 2 months* actually paid salary if the revenue in a year is lower than or equal to that in the previous year, after paying all the expenses specified at Points a, b, c and d of this Clause.

3. The remainder (20%) of the total collected fee amount must be remitted into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

Article 4. Organization of implementation

1. This Circular takes effect 45 days from the date of its signing. This Circular replaces Joint Circular No. 106/TT-LB of December 28, 1993, of the Ministry of Finance and the Ministry of Science, Technology and Environment (now the Ministry of Science and Technology), providing for the collection of the evaluation charge and the fee for issuance of scientific and technological activity licenses.

2. Other matters related to the collection, remittance, management and use of charges and fees and publicity of the charge and fee collection regime which are not guided in this Circular comply with the Finance Ministry's Circular No. 60/2007/TT-BTC of June 14, 2007, guiding a number of articles of the Tax Administration Law and the Government's Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Tax Administration Law; and Circular No. 157/2009/TT-BTC of August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC of June 14, 2007.

3. For cases in which valid dossiers were submitted before the effective date of this Circular but activity registration papers are issued by competent agencies after the effective date of this Circular, the charge and fee for issuance of scientific and technological activity licenses shall be collected and remitted under Joint Circular No. 106/TT-LB of December 28, 1993.

4. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance.-