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Circular 70/2014/tt-Btc Guiding The Pilot Process: Collect Fees At The Lao Bao International Border Gate On East-West Economic Corridor Under The Model Of "one Door, One Stop"

Original Language Title: Thông tư 69/2014/TT-BTC: Hướng dẫn quy trình thí điểm thu phí, lệ phí tại cửa khẩu quốc tế Lao Bảo trên Hành lang kinh tế Đông Tây theo mô hình “một cửa, một lần dừng”

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FINANCE MINISTRY
Number: 69 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 26, 2014

IT ' S SMART

Manual Process Guide for toll, fee at the international store Lao Conservative

on the East East Economic Corridor under the model "one door, one stop"

________________________

State Budget Rules 01 /2002/QH11 December 16, 2002 and Decree No. 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the Law of the State Budget;

Tax Management Base 78 /2006/QH11 November 29, 2006 and Law No. 21 /2012/QH12 November 20, 2012 amendment, additional provisions of the Tax Management Law; Digital Protocol. 83 /2013/NĐ-CP July 22, 2013 of the Government Regulation details the implementation of several provisions of the Tax Management Law and Amendment Law, which complements certain provisions of the Tax Management Law;

The French base is ordered and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001. 57 /2002/NĐ-CP June 3, 2002 and Decree No. 24 /2006/NĐ-CP June 6, 2006, the Government rules the law enforcement and fees.

Base of Protocol 32 /2005/ND-CP March 14, 2005, of the Government of the United States, on March 14, 2005.

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base Decision Base 45 /2013/QĐ-TTg July 25, 2013 by Prime Minister of the Government of the Government of the Government of the Government of the Executive Committee of Operations in the Land of the Border;

On the recommendation of the Chief of Tax Policy;

The Minister of Finance issued the Procurement Pilot Process for the toll, fee at the International Store of Lao Bao on the East West Economic Corridor under the model "one door, one stop" as follows:

What? 1. The tuning range and subject apply

1. This information guides the procurement process, filing charges, the fees that arise when it makes the export of exporting goods, exporting people, vehicles, processes of goods, vehicles (collectively known as export procedures) at the international store. Lao bao, Quảo Quảo Province on the East West Economic Corridor (later known as the Tuberculosis Store).

2. The applicable subject is the organization, personally to the export-export procedure that has the birth of fees, fees at the mouth of the Lao Bao; the state governing body specialized in employment as a export procedure at the mouth of the Lao Bao (Border Defence, Customs, Control). Health Services, Animal Control, Food Control); Cost of charge, fee.

What? 2. The taxpayer, the fee and the toll body, the fee

1. The taxpayer, the fee is the organization, the individual to the export-export procedure and is specialized in the state management agency at the Lao Department of Information Information Communication, fees;

2. Cost of charge, the fee is the State Treasury or commercial bank that is mandated to be collected at the mouth of the Lao Bao (later known as the State Treasury).

What? 3. Cost execution process, fee fee

1. Common Principles

The toll, the fee of the specialized state governing bodies at the mouth of the Lao Bao implemented in the following principle:

a) When the organization, the individual to the export-export procedure (the following is called Client) has a cost, which is an expert charge, the state management agency, which specializes in the payment of the funds, the fee must be filed and delivered. Notify Client to get to the State Treasury paying for the fee, the fee (according to the issued Form attached to this Information).

b) The customer pays a fee, the one-time fee at the State Treasury after having received enough payment notice, the fee of the specialized state management agencies; the Export, fee-fee, fee (submitted, confirmed by the State Treasury) to the governing body. It's a professional state at the mouth of the Lao bao when there is a request.

c) The Client's case pays customs fees at the customs procedure in the form of stamp paste or the monthly fee filing, which is done according to the current regulation.

2. Process execution for scene appearance, export, and

a) The process of performing a professional body's career

Client → Customs → Control of Animals, Food Control, Medical Control → Border Defence Ministry.

Accordingly, Client needs to complete the following procedures:

Step 1: Client to the Customs Agency for customs procedure. The Customs Service performs customs services; identification and communication of the amount of customs charges must be submitted to Client; the transfer of information on the amount of fees Client must submit to the State Treasury.

Step 2: Customers go to the Control agencies to do the checkup procedure. The Audit Service performs a transaction in the transaction, identifying and handing out a fee, the fee must submit to Client; transfer information on the amount of money, the fee must be submitted to the State Treasury.

Step 3: Customers go to the border department agency to do the appearance of the scene. The border department makes a career in appearance; identification and delivery of fee funds must submit to Client and transfer information on the amount of fees that must be submitted to the State Treasury.

The Client case does not have to complete the process steps at this point, only to complete the procedure of the corresponding steps.

b) The process of carrying out fees, fees

Client → The State Treasury.

Accordingly, Client holds a notice of the amount of money, the fee must be submitted to the State Treasury to complete the payment obligation, the fee.

The state vault confirmed on the Notice of the fee, the fee filed and exported receipts to the Customer; the transfer of the fee, the fee confirmed on the Notice on the Notice of the State Agency's deposit as a temporary, export-based state agency. The house of the Lao said

3. Process execution for point of entry, import

a) The process of performing a professional body's career

Client → Ministry of Border Control → Control of Animals, Food Control, Medical Audit → Customs.

Accordingly, Client needs to complete the following procedures:

Step 1: The customer arrives at the border department agency to serve as the entry procedure. The border department performs a career in entry; identification and delivery of the fee funds must submit to Client and transfer information about the amount of fees paid to the State Treasury.

Step 2: Customers go to the Control agency to do the checkup procedure. The Audit Service performs a transaction of the transaction; identification and delivery of the fee, the fee must submit to Client; transfer information on the amount of money, the fee must be submitted to the State Treasury.

Step 3: Customers go to the Customs Agency for customs procedure. The Customs Service performs customs services; identification and communication of the amount of customs charges must be submitted to Client; the transfer of information on the amount of fees Client must submit to the State Treasury.

The Client case does not have to complete the process steps at this point, only to complete the procedure of the corresponding steps.

b) The process of carrying out fees, fees

Client → The State Treasury.

Accordingly, Client holds a notice of the amount of money, the fee must be submitted to the State Treasury to complete the payment obligation, the fee.

The state vault confirmed on the Notice of the fee, the fee filed and exported receipts to the Customer; the transfer of the fee, the fee confirmed on the Notice on the Notice of the State Agency's deposit by the specialized state agency, which was imported in the United States. The house of the Lao said

What? 4. The responsibility of the agencies, units in the toll, the fee at the Lao Insurance store

1. Customs Enforcement, in coordination with specialized state management agencies and the State Treasury must set up the connection system and exchange of information, electronic data to ensure a valuation of the fee, the fee must submit to Client; the fee amount, the cost. The fee that Client has submitted at the State Treasury pursues to the provisions of this Article 3; the fee amount, the fee is cited for the agency's state governing body, and the amount of money filed by the state budget under the current regulation.

2. Monthly, base at the number of charges, the fee obtained, the State Treasury in coordination with the specialized state management agencies at the door of the Lao Lao:

a) Quote the amount of funds, the fee is left in proportion to the percentage (%) stipulated at the accounts of the collection, the existing fee to move into the account of the agencies: Border Defence, Customs, Medical Control, Animal Control, Animal Control. The rest is in the state budget by regulation.

b) The projection (via the communication network system) on the amount of charges, the cost of the proceeds, citations left to the specialized state governing body and the filing of state budgets by regulation.

What? 5. Terms of execution

1. This message has been in effect since 1 December 2014.

2. specialized state management agencies, the State Treasury at the Lao Bao store responsible for organizing the implementation of this Privacy.

3. After a year from this date of this Smart Day in effect, the Ministry of Finance is responsible for coordinating with the Ministry of Agriculture and Rural Development, the Ministry of Health, the Ministry of Defense and the Guangzhou Provincial People ' s Committee to conduct the sump, assessing the real deployment situation. model of a "one door, one stop" pilot in this message.

4. Level, revenue mode, file and management use charge, the charge of the collection at the mouth of the Lao Preservation made in the existing text.

5. Organization, individuals belonging to the subject of charges, fees and related agencies responsible for this practice. During the implementation process, if there is an entangrium, the offer of organizations, the individual reflects in time to the Ministry of Finance for consideration, direction.

KT. MINISTER.
Chief.

(signed)

The dancer.