Thông tư 169/2016/TT-BTC

CIRCULAR

REGULATION ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR ASSESSMENT OF TECHNOLOGY TRANSFER AGREEMENTS

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Law on Technology Transfers dated November 29, 2006;

Pursuant to the Government’s Decree No.133/2008/ND-CP dated December 31, 2008 detailing and guiding a number of Articles of the Law on Technology Transfer; Decree No.120/2014/ND-CP dated December 17, 2014 on amendment and supplement to a number of Articles of the Decree No.133/2008/ND-CP dated December 31, 2008;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding application of a number of Articles of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, rights, obligations and organizational structure of the Ministry of Finance;

Upon request by the Director of the Department of Tax Policy,

The Minister of Finance hereby issues this Circular specifying regulation on collection, payment, management and use of fees for assessment of technology transfer agreements.

Article 1. Scope and subject of application

1. Scope of application

This Circular specifies regulation on collection, payment, management and use of fees for assessment of technology transfer agreements.

2. Subject of application

This Circular applies to domestic and overseas applicants for assessment of technology transfer agreements, State regulatory authorities that have the power to assess technology transfer agreements and other relevant entities engaging in collection and payment of fees for assessment of technology transfer agreements.

Article 2. Payers

Domestic and overseas applicants for certificates of registration of technology transfer agreements, approval for technology transfer and license for transfer of technologies that are specified in the list of technologies of which transfer is restricted (hereinafter referred to as “the List”) under the Government’s Decree No. 133/2008/ND-CP dated December 31, 2008 detailing and guiding implementation of a number of articles of the Law on Technology Transfer, Decree No.120/2014/ND-CP dated December 17, 2014 on amendment and supplement to a number of Article of the Decree No.133/2008/ND-CP dated December 31, 2008 shall pay fees for assessment of technology transfer agreements under provisions hereof.

Article 3. Fee collectors

The State regulatory authority that has the power to assess technology transfer agreements as stipulated in the Government’s Decree No.133/2008/ND-CP dated December 31, 2008 detailing and guiding a number of Articles of the Law on Technology Transfer shall collect, declare, manage and use such fees in accordance with provisions hereof.

Article 4. Amount of fees

The amount of fees for assessment of technology transfer agreement shall be specified as follows:

1. The amount of fees for assessment of technology transfer agreements for registration:

a) The amount of fee for assessment of a technology transfer agreement that is initially registered shall be equal to 0.1 % of the total value of that agreement but not exceeding 10 million and not less than 05 million dong.

a) The mount of fee for assessment of a technology transfer agreement that is registered for amendment and supplement shall be equal to 0.1 % of the total value of the amended/supplemented agreement but not exceeding 05 million and not less than 03 million dong.

2. The amount of fees for assessment of agreements on transfer of restricted technologies on the List:

a) Fee for assessment for approval for technology transfer is 10 million dong.

b) Fee for assessment of a technology transfer agreement for issuance of the license for technology transfer shall be determined in accordance with point a clause 1 of this Article.

Article 5. Fee declaration and transfer

1. The collector shall transfer collected fees of the immediately preceding month to a designated account opened at the State Treasuries by 05^th of every month.

2. The collector shall monthly declare collected fees and annually finalize such fees in accordance with clause 3 Article 19 of the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding application of a number of Articles of the Law on Tax Administration; Law on amendment and supplement of a number of Article of the Law on Taxation and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013.

Article 6. Management and use of fees

1. Collectors shall transfer all collected fees to the State budget according the current state budget index system. Funding for assessment and fee collection activities is included in the collector’s estimation by the state budget according to the expenditure quota of the State budget under regulations of laws.

2. Where a fee collector's operating cost is set by the Government or Prime Minister in accordance with regulations on autonomy regime for use of payroll and management of administrative budget by the State authorities:

a) That collector shall be entitled to retain 70% of the total collected fee to recover expenses for the following assessment and collection activities as stipulated in clause 2 d 5 of the Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding a number of articles of the Law on Fees and Charges:

- Testing and assessment of technologies prescribed in the technology transfer agreements;

- Employment testers, assessors and specialists who take charge of preparing assessment reports and giving comments;

- Organization of Board of Assessment’s meetings in relation to assessment of technology transfer agreements.

b) The collector shall transfer 30% of the total collected fee to the State budget according to the current State budget index.

Article 7.Implementation

1. This Circular enters into force from January 01, 2017 and replaces the Circular No.200/2009/TT-BTC on collection, payment, management and use of fees for assessment of technology transfer agreements dated October 15, 2009 by the Minister of Finance.

2. Any aspect concerning collection, payment, management and use of assessment fees not mentioned herein shall conform to the Law on Fees and Charges; the Government’s Decree No.120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of Article of the Law on Fees and Charges; Circular No.156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance guiding application of a numbers of Articles of the Law on Tax Administration and the Government’s Decree No.83/2013/ND-CP dated July 22, 2013; and the Circular on guideline for printing, publication, management and use of fee and charge collection documentation.

3. Fee payers and relevant agencies shall be responsible for the implementation of this Circular. Any issue arising in connection to the implementation of this Circular should be promptly reported to the Ministry of Finance. /.