Circular No. 52/2014/tt-Btc: Income Rules, Currency, Payment, And Management Uses Valuation Fee, The Fee For The Certification Of Eligibility Service Activities Environmental Monitoring

Original Language Title: Thông tư 52/2014/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định, lệ phí cấp giấy chứng nhận đủ điều kiện hoạt động dịch vụ quan trắc môi trường

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Number: 52 /2014/TT-BTC
Hanoi, April 24, 2014


Income regulation, income regime, filing, management and use of appraisal fees,

Certificate level fees are eligible for environmental monitoring activities.


The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;

Base of Protocol 57 /2002/NĐ-CP June 3, 2002 The Government regulates the implementation of the ordinance of fees and fees; Protocol No. 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002;

Base of Protocol 27 /2013/NĐ-CP March 29, 2013 of the Government regulates environmental monitoring activities;

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;

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued a degree of income regulation, revenue, filing, management, and use of appraisal fees, the provision of a certificate of certification to be eligible for environmental observational services, as follows:

What? 1. Object filed and expense, fee fee

1. The organization when filing a request for a certificate of environmental monitoring service is required to pay a fee, when it is granted a certificate of sufficient environmental monitoring activity to submit a fee in accordance with the provisions of this Information. The organization pays fees, fees on cash, or transfers into the account of the toll body, the open fee at the state treasury.

2. Environmental Affairs Center of the Directorate of the Environment, Ministry of Natural Resources and Environment responsible for organising the collection, filing, management and use of the appraisal fee, the licence fee charge certification eligible for environmental observational services in accordance with the regulations. This is private.

What? 2. Cost fee, fee

1. appraisal fee

a) A new level appraisper, extension, content adjustment, certificate level (in the case of the organization's capacity profile is no longer valid), the toll level is determined in the following formula:



Appraisal expense

x K

x M

In it:

-Appraisal Costs: $42,000,000 (minimum cost of making a case assessment, actual examination at the organization, and Council meeting appraisal of a proposed filing for environmental monitoring operation).

-K: The geographic location system according to the area of the organization offers the certification, details at the Appendix accompanied by this Information.

-M: The adjusted coefficient of the number of environmental parameters recommended.

The specific appraisal fee is as follows:

b) The re-issue of the certificate certificate in the event of the organization's capacity record is still valid, the specific fee is as follows:

2. The certification fee is eligible for an environmental survey operation of $200,000 per month.

What? 3. Manage and use fees, fees obtained

The appraisal fee, the provision of the license to grant sufficient environmental monitoring activities is a collection of state budget, which is administered and used as follows:

1. The toll, the fee was cited to be 90% (ninety percent) on the total amount of actual appraisal fees before submitting to the state budget to spend on the following content:

a) The payment for the individual directly performs the toll: wages, wages, salaries, provisions, regulations; except the cost of salaries for the cadres, the public who benefits from the state budget according to the regulatory regime;

b) Direct service costs for the implementation of the toll such as: stationing, office supplies, communications, electricity, water, work fee (travel costs, housing rent, outpatient money); the cost of transferring the case to the conditions of vital service activity. The environment to the individual, the organization involved in the appraisal;

c) Permanent repairs, large repairs of property, machinery, equipment, vehicle rental, equipment service equipment;

d) Procurement of supplies, raw materials, chemical services;

Cost of inspection, evaluation, and organization of meetings of the evaluation group; the appraisal board meeting (including review, appraisal report) conditions of environmental monitoring activities; the level of provisions prescribed at the Digital Federal Information 45 /2010/TTLT-BTC-BTNMT March 30, 2010 by the Ministry of Finance and the Ministry of Natural Resources and Environment Management Environmental Career Management, Digital Federal Information 44 /2007/TTLT-BTC-BKHCN 07/5/2007 of the Ministry of Finance and the Ministry of Science and Technology directed the construction and allocation of funds to be allocated to the topics, scientific and technological projects using state budgets and other alternative documents.

e) Other expenses directly related to job implementation, appraisal and toll, fee.

g) Praise, benefits for cadres, employees directly performing work, service, appraisal and toll, per year's per-year principle of charge, a maximum of no more than 3 (three) months of pay if this year ' s count is higher than the previous year and evening. A maximum of 2 (two) months of food is available if the number of this year is lower or by the previous year, after ensuring the costs specified at the point a, b, c, d, e, and e. The use case is not available until next year to continue.

2. The remaining appraisal fee (10%) and the whole (100%) the amount of the amount of certificates received, the toll, the fee must submit to the state budget under Chapter, item, subsection of the current state budget item.

What? 4. Organization

1. This message has been in effect since 10/6 /2014.

2. Other content related to the collection, filing, management, use, public charging of appraisal, license fee-level certification eligible for non-guided environment monitoring activities at this Smart 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance guided the implementation of the law regulations on fees and fees, Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC July 24, 2002, Digital News 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government, Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, the cost of the state budget and the revised, supplemated (if available).

3. In the course of the execution if there is an entangriation, recommend the agencies, organizations, individuals that reflect on time about the Ministry of Finance for research, guidance ./.



The dancer.