Law 97/2015/qh13: Fees And Charges

Original Language Title: Luật 97/2015/QH13: Phí và lệ phí

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CONGRESS
Number: 97 /2015/QH13
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 25, 2015

LAW.

FEES AND FEES

______

The Constitution of the Socialist Republic of Vietnam.

Congress enacted laws and fees.

Chapter I

COMMON RULES

What? 1. The adjustment range

This law rules on the List of fees, fees; the charge, the fee; the fee organization, the fee; the principle that defines the income, as long as, fall, fall, file, file, management, use fees, fees; the authority and responsibilities of the state agency, the organization in charge management, fees.

What? 2. Subject applies

The law applies to the state agency, including the Vietnamese representative body abroad, the public and organizational career unit, the individual involved in the collection, filing, management and use of fees, fees.

What? 3. Explain words

In this Law, the words below are understood as follows:

1. The fee is the amount of money that the organization, the individual must pay to basically compensate for the cost of and carry the service when the state agency, the public career unit, and the organization of the state authority with the authority to deliver the public service provided in the category. It ' s an issue with this law.

2. The fee is the amount of money that is set up by which the organization, the individual must submit when the state agency provides a public service, serves the work of state management defined in the Board of charges issued under the Law.

What? 4. Catalogue and authority to charge fees, fees

1. The list of fees, the fee issued accompanied by this Law.

2. The Standing Committee of the National Assembly, Government, Minister of Finance, Provincial People's Council has the authority to rule on charges, fees in the category of fees, fees, which are regulated revenue, exemption, reduction, income, filing, management and use of charges, The fee.

What? 5. Apply the Law and Fees Bill, the relevant laws and international treaties.

1. The other law case has a regulation of fees, fees, the content of the collection, filing, management and use of fees, the cost of execution by the rules of this Law.

2. The case of international treaties in which the Socialist Republic of Vietnam is another regulated member with the provisions of this law applies to the provisions of that international treaty.

What? 6. The taxpayer, the fee

The taxpayer, the fee is the organization, the individual is offered the public service, serving the state management work under the provisions of this Law.

What? 7. Cost organization, fee

The organization of the toll, the fee consisting of the state agency, the public career unit, and the organization of the state authority have the authority to deliver the public service, serving the work of the state administration to be collected, the statute of charge under the provisions of this Law.

Chapter II

THE PRINCIPLE OF DETERMINING THE FALL, FREE, FEE, FEE

What? 8. The principle determines the toll level

The cost of the fee is determined by the basis of the cost of compensation, taking into account the policy of economic development-the society of the State in each period, public assurance, public, transparency, and equality of the rights and obligations of the citizens.

What? 9. The principle determines the rate of fees

The rate of the fee was predetermined, not intended to make up the cost; the pre-book fee was calculated by the percentage above the property value; fair, public, transparent, and equal rights to the rights and obligations of the citizens.

What? 10. Free, fee reduction, fee

1. The subjects are exempt, reducing fees, fees including children, poor households, elderly people, people with disabilities, people with the revolution, minority ethnic groups in socioeconomic conditions-particularly difficult and some special subjects. according to the rule of law.

2. The Standing Committee of the National Assembly specifically regulates the subject as exempts, reducing the fees and the fees of the court.

3. The government specified the subject specifically for free, reduced to each fee, the jurisdiction of the jurisdiction.

4. The Minister of Finance, the Provincial People's Council, specifically, the subject of the subject, to be exempt from each fee, to the expense of the jurisdiction.

Chapter III

MANIFEST, RECORDING, FILING, MANAGING AND USING FEES, FEES

What? 11. Prescribe, charge, fee

1. Charge, the prescribed fee in this Law is a collection of state budget, non-taxable.

2. Grantee, the charge of making prescribes, paying fees, fees per month, quarter, year or according to each birth.

3. The taxpayer, the charge of the execution fee, the fee for the procurement agency or the State Treasury by the forms: directly submit in cash or through credit organization, service organization, and other form according to the law.

4. fees, fees, fees in Vietnam by Vietnam, except for the legal case that the law is charged, the fee in foreign currency. Fees, foreign income fees are collected by the money of the country at or by the free currency conversion.

5. The government regulates this.

What? 12. Thu, submit, manage and use fees

1. A fee from the service activities taken by the state agency must submit to the state budget, where the state agency of the state agency that is operating costs from the source of the toll is deductible, the rest to the state budget.

Fees from service activities performed by the public career unit are left in part or all of the proceeds to cover the cost of the service offering service, toll on the basis of an expected basis by the state authority approved by the state authority. The rest of the state budget.

2. The amount of the fee is deducted and is left specified at the paragraph 1 This is used as follows:

a) The amount of money is left to the procurement organization to cover the cost of service offering the service, the toll. The physical base, the characteristic of each of the costs, the state agency has the authority to decide the level left to the organization for the toll;

b) The amount of money left to be governed, used by law; the years must be determined by the end of the year. The amount of money spent in the year was moved to the following year to continue the rule of regulation.

3. The fees from the service activities provided by the state agency have the right to be delivered in part or the full amount of proceeds to cover the cost of the service provision of the service, the toll; the remainder to the state budget; the employment costs. management and use of the fees obtained by the rule of law.

4. The government regulates this.

What? 13. Thu, file fee

1. The organization collects fees must be fully submitted, in time of the amount of fees that are obtained into the state budget.

2. The cost of the cost of the cost of the state budget is the cost of the state budget, the valuation of state budgets by law.

Chapter IV

RIGHTS, THE RESPONSIBILITY OF THE ORGANIZATION AND THE TAXPAYER, THE FEE

What? 14. Cost of charge organization, fee fee

1. Naming publicly at the location of the collection and public on the organization's electronic information site, the fee for the cost of the name, the fee, the fees, the record, the recording method, the filing object, the exemption, the reduction and the text of the cost of the fee, the fee.

2. Set up and certification from the charge to the applicant, the charge by the law of law.

3. Perform the accounting regime; periodically reporting the collection decision, filing, use of fees, fees; the implementation of the financial public practice under the rule of law.

4. Private accounting for free, fee.

5. Report of the fall situation, submit, manage, use fees, fees.

What? 15. Rights, the charge of the charge, the fee

1. Right, enough, timely, the prescribed fee of the law.

2. Being certified from confirmation of the fee, the fee filed.

What? 16. Serious behavior and breach of violation

1. Serious offenses include:

a) State agency, public career unit, organization, individual self-order and collection of fees, fees;

b) Thu, submit, manage and use the amount of charges, the fees left to the rule of law.

2. The case violates the provisions of the law of fees, the fee, the degree of charge, the degree of violation that is subject to disciplinary action, the penalty of the administrative breach, or the prosecution of criminal responsibility under the rule of law.

Chapter V.

THE AUTHORITY AND RESPONSIBILITY OF THE STATE AGENCIES FOR CHARGE MANAGEMENT AND FEES.

What? 17. Authority of the Standing Committee of the National Assembly

1. Between the two National Assembly meetings, the Standing Committee of the National Assembly decides to amend, add, abolish the fees, the fees on the Government ' s offer and the National Assembly report at the most recent session.

2. Regulation of income, exemption, reduction, collection, submission, management and use of a fee and court fees.

What? 18. Authority and Government responsibility

1. Unity of state management for fees, fees.

2. Between the two Congress meetings, the Standing Committee of the National Assembly review, the amendment decision, the addition, the repeal of the charges, the fee.

3. Regulation of income, exemption, reduction, collection, submission, management and use of charges, jurisdiction fees.

4. The Standing Committee of the National Assembly rules the fall, exemption, reduction, collection, submission, management and the use of court fees and fees.

5. The implementation of the implementation of the charges, the fee in the category of charges, the charge issued with the Law.

What? 19. The jurisdiction and responsibility of the Ministry of Finance

1. Help the Government to implement the unification of the state for fees, fees.

2. The Government of the Government issued or issued a written jurisdiction over the law of fees, fees.

3. Regulation of income, exemption, reduction, collection, submission, management and use of charges, jurisdiction fees.

4. Organization and direction of implementation, file, management and use of charges, fees.

5. Inspector, check and dispose of the breach in the collection, submit, administer, use the fees, the fees prescribed by the law.

6. Resolve the complaint, denouncing the fees, the fees prescribed by the law.

What? 20. The responsibility of the Supreme People 's Court, the Supreme People' s Examination Institute, the ministry, the peer and body body of the Government

1. Directed, instruct, organize the implementation of the Law and Cost of the Industry, the field of management.

2. Inspector, check and process violations in the practice of recording, file, management, use of fees, industry fees, management areas.

3. Report execution, file, management, use of fees, industry fees, management areas.

4. Petition with the Ministry of Finance on charges of charge, fee, to the Ministry of Finance to report the Government to the Standing Committee of the Congress amended, complements, repel charges, fees; petition with Government or Treasury Department on record levels, submit, exempt, decreased, managed, and used for each of the fees, the cost of the industry, the management sector.

What? 21. Authority of the Provincial People ' s Council

1. Decide the fall, exemption, reduction, collection, file, management and use of charges, jurisdiction fees.

2. Consider, given the opinion to the Provincial People's Committee to propose to the Government of the Standing Committee of the National Assembly amended, compleming, repel charges, jurisdiction fees.

What? 22. Rights and responsibilities of the Provincial People ' s Commission

1. The Provincial People's Council decides the fall, exemption, reduction, collection, filing, management and use of charges, jurisdiction fees.

2. The organization implemented and reported the situation to make toll, local fees with the upper-level state agency with the authority and the Provincial People's Council.

3. Inspector, check and dispose of the breach in the collection, submit, manage, use a fee, the fee under the provisions of the law.

4. Resolve the complaint, denouncing the fees and fees by the rule of law.

5. Report of the Provincial People's Council review, for the opinion of the amendment, the addition, the repeal of the fees, the fee under the jurisdiction of the Provincial People's Department before proposing to the Government to the Standing Committee of the National Assembly review, the decision.

Chapter VI

EXECUTION CLAUSE

What? 23.

1. This law took effect from 1 January 2017.

2. Modified, abolish the following regulations:

a) The repeal of paragraph 3 Article 75 of the Digital Waterway Law 23 /2004/QH11 modified, added to some things under the Law No. 48 /2014/QH13;

b) Repeal a 2 Article 74 of the Digital Railway Law 35 /2005/QH11;

c) Remove the phrase "enrollment fee" at Article 101 and Article 105 of the Digital Education Law 38 /2005/QH11 modified, added to some things under the Law No. 44 /2009/QH12, Article 64 and Article 65 of the Digital Education Law 08 /2012/QH13, Article 28 and Article 29 of the Digital Career Education Law 74 /2014/QH13;

d) Repeal paragraph 4 Article 18 of the Digital Health Insurance Law 25 /2008/QH12 modified, added to some things under the Law No. 46 /2014/QH13;

remove Article 25 and paragraph 3 Article 15 of the Numerical Independent Audit Law 67 /2011/QH12;

e) Repeal of Chapter IV-A in terms of the rule tax at Resolution No. 200 /NQ-TVQH on 18 January 1966 of the Standing Committee of the National Assembly of the National Assembly of the National Assembly of the National Assembly of the National Assembly of the National Assembly of the National Assembly of the National Assembly of the United Nations General Assembly of the National Assembly of the United Nations, and the business of unions, the partnership, and the private business. Revised, supplematuated by a number of French-ordered 10-LCT/HNN7 to modify some of the business tax provisions of 26 February 1983, the Ordinal Ordination, revised some of the charter tax charter and the charter of the goods tax on 17 November 1983. In 1987, the Ordinal Ordinal Ordination, the addition of a number of provisions in the Ordinal Ordination, the Charter of the Trade and Trade Tax and the goods tax on 3 March 1989.

3. French fees and fees 38 /2001/PL-UBTVQH10 and the French court order, the number of court fees. 10 /2009/PL-UBTVQH12 The effect of this law is effective.

What? 24. transition regulation

Fees in the List of fees and charges accompanied by the Ordinal Ordination and Number of Numbers 38 /2001/PL-UBTVQH10 transfer to the implementation of a price mechanism by the State of the Valuation by the Category 2 Appendix with this Law implemented under the Law of the Price since the law date is valid.

The government specified the body with the authority to scale the price and shape the valuation.

What? 25. Details Regulation

The government provides details of the provisions, which are assigned to the Law.

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The law was passed on 25 November 2015 by the National Assembly of the Socialist Republic of Vietnam.

President of Congress.

(signed)

Nguyen Gung Xiong