Thông tư 200/2009/TT-BTC

CIRCULAR

PROVIDING FOR CHARGE RATES AND THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF FOR EVALUATION OF TECHNOLOGY TRANSFER CONTRACTS

Pursuant to the Law on Technology Transfer;
Pursuant to the Government's Decree No. 133/2008/ND-CP of December 31, 2008, detailing and guiding a number of articles of the Law on Technology Transfer;
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 the Government's Decree No. 57/2002/ND-CP of June 3, 2002;
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 opinion in Official Letter No. 1799/BKHCN-DTG of July 23, 2009, and Official Letter No. 2242/KHCN-DTG of September 8, 2009, the Ministry of Finance provides for charge rates and the collection, remittance, management and use of charges for evaluation of technology transfer contracts as follows:

Article 1. Charge payers

Domestic and foreign organizations and individuals, when submitting dossiers of application for a certificate of registration for a technology transfer contract or a certificate of registration for modification or supplementation of a technology transfer contract or dossiers of application for approval of technology transfer and grant of a technology transfer permit, for technologies on the list of those restricted from transfer prescribed in the Government's Decree No. 133/2008/ND-CP of December 31, 2008, detailing and guiding the implementation of a number of articles of the Law on Technology Transfer, shall pay charges for evaluation of technology transfer contracts under this Circular.

Article 2. Charge rates

The rates of charges for evaluation of technology transfer contracts are specified as follows:

1. The rates of charges for evaluation of technology transfer contracts for registration:

a/ For a technology transfer contract registered for the first time, the evaluation charge will be calculated at the rate of 0.1% (one-thousandth) of the total value of the contract, which, however, must neither be lower than VND 3 (three) million nor exceed VND 10 (ten) million.

b/ For a technology transfer contract registered for its modification or supplementa­tion, the evaluation charge will be calculated at the rate of 0.1% (one-thousandth) of the total value of the modified or supplemented contract, which, however, must neither be lower than VND 2 (two) million nor exceed VND 5 (five) million.

2. The rates of charges for evaluation of contracts on the transfer of technologies on the list of technologies which are restricted from transfer and subject to two-step approval (preliminary licensing) and grant of a technology transfer permit:

a/ The rate of evaluation charges for consideration and approval of technology transfer (preliminary licensing) is VND 10 (ten) million;

b/ The rate of charges for evaluation of technology transfer contracts for grant of a technology transfer permit is calculated at the rate of 0.1% (one-thousandth) of the total value of the technology transfer contract, which, however, must neither be lower than VND 3 (three) million nor exceed VND 10 (ten) million.

Article 3. Collection, remittance, management and use

Charges for evaluation of technology transfer contracts constitute a state budget revenue which is managed and used as follows:

1. State agencies competent to evaluate technology transfer contracts prescribed in the Government's Decree No. 133/2008/ND-CP are entitled to collect charges for evaluation of technology transfer contracts (below referred to as charge-collecting agencies). Charge-collecting agencies may retain 50% (fifty percent) of collected charge amounts to cover expenses for evaluation and charge collection, specifically:

a/ Payment for individuals directly performing the evaluation and charge collection: salaries, remuneration and salary-based allowances and contributions as prescribed (except salaries for cadres and civil servants salaried from the state budget under regulations), and extra-work allowances for cadres and employees of charge-collecting agencies;

b/ Expenses for evaluation work, including:

- Expenses for examination and the evaluation of technology under technology transfer contracts:

- Expenses for payment of remuneration for experts who are hired to conduct examination and evaluation, write comments on evaluation reports:

- Expenses for conferences, seminars and meetings of the council for evaluation of technology transfer contracts.

c/ Expenses in direct service of evaluation and charge collection work such as stationery, office supplies, communication, electricity, water and working-trip allowances according to current criteria other than expenses for regular operations of charge-collecting agencies.

d/ Expenses for regular repair and overhaul of properties, machinery and equipment in direct service of evaluation and charge collection work; depreciation of fixed assets used for the evaluation and charge collection:

e/ Expenses for procurement of supplies, raw materials and other expenses directly related to the evaluation and charge collection;

f/ Expenses for bonus and welfare for cadres and employees directly engaged in the evaluation and charge collection, which shall be paid on the principle that each person may receive an average amount not exceeding 3 (three) months' paid wage, if the collected charge amount of the current year is higher than that of the preceding year or 2 (two) months" paid wage, if the collected charge amount of the current year is lower than or equal to that of the preceding year, after covering all expenses specified at Points a, b, c, d and e of this Clause.

Annually, charge-collecting units shall make finalization of actual revenues and expenditures. After making finalization under regulations, any-unused charge amounts may be carried forward to the subsequent year for further spending according to regulations. Charge amounts retained by charge-collecting agencies to cover expenses for evaluation and charge collection work will not be reflected in the state budget.

2. After deducting deductible amounts at the rate prescribed in Clause 1 of this Article, charge-collecting agencies shall remit the remainder (50%) 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 and replaces the Finance Ministry's Circular No. 18/2006/QD-BTC of March 28, 2006, providing for the rates and the collection, remittance, management and use of charges for evaluation of technology transfer contracts.

2. Other matters related to the collection, remittance, management and use of charges, charge receipts and publicization of charge collection regulations not yet stated in this Circular comply with the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, Circular No. 45/2006AT-BTC of May 25, 2006. amending and supplementing Circular No. 63/ 2002/TT-BTC of July 24, 2002, guiding the laws on charges and fees; Circular No. 60/2007/TT-BTC of June 14, 2007, and Circular No. 157/ 2009/TT-BTC of August 6, 2009, guiding a number of articles of the Law on Tax Administration and the Government's Decree No. 85/2007/ND-CP of May 25, 2007, detailing the Law on Tax Administration.

3. Any problems arising in the process of implementation should be reported to the Ministry of Finance for study and additional guidance.-