Thông tư 46/2013/TT-BTC

CIRCULAR

PROVIDING FOR THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF EXAMINATION CHARGES FOR THE TRAIN-DRIVING LICENSE

Pursuant to the Law on railway No. 35/2005/QH12, of June 14, 2005;

Pursuant to the Ordinance on charges and fees No. 38/2001/UBTVQH10, of August 28, 2001;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 03, 2002, detailing the implementation of the Ordinance on charges and fees and the Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP of June 03, 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;

At the proposal of Director of the Tax Policy Department,

The Minister of Finance promulgates the Circular providing for the regime of collection, remittance, management and use of examination charges for the train-driving license, as follows:

Article 1. Subjects of application

1. The participants of examination for the train-driving license are subjects of payment of examination charges for the train-driving license as prescribed in this Circular.

2. Agencies competent to examine for the train-driving license are agencies performing the collection of charges.

Article 2. Charges:

For the initial examination charge is: VND 400,000 once/ examinee.

For the re-examination charge is: VND 200,000 once/ examinee.

Article 3. Management and use of charges

1. The examination charges for the train-driving license are revenues of the State budget, the agencies collecting charges are entitled to deduct 90% of collected amounts in order to cover costs for holding the examination and collection of charges in accordance with regulation; and remit the remaining charges (10%) into the State budget under chapter, item, sub-item of the current the State budget index.

2. Other contents relating to registration, declaration, collection, remittance, management, use, publicility of regime of collection of examination charges for train-driving license not provided in this Circular shall comply with guides in the Circular No. 63/2002/TT-BTC of July 24, 2002 of the Ministry of Finance guiding provisions of law on charges and fees, the Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Circular No. 63/2002/TT-BTC of July 24, 2002, Circular No. 28/2011/TT-BTC of February 28, 2011 of the Ministry of Finance guiding implementation of a number of articles of Law on tax administration, guiding implementation of the Decree No. 85/2007/ND-CP of May 25, 2007, and Decree No. 106/2010/ND-CP of October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC of September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and user of vouchers of collection of charges, fees for the State budget and documents of amendments, supplementations (if any).

Article 4. Implementation organization

1. This Circular takes effect on June 10, 2013.

2. To annul contents providing for the examination charges for train driving in the Decision No. 17/2007/QD-BTC of March 21, 2007 of the Minister of Finance, providing for the collection level, regime of collection, remittance, management and use of the examination charges for train driving, fees for train-driving license and certificate of registration for means of transport of railway.

3. In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for research and additional guidance.