Circular 114/2013/tt-Btc: Income Rules, Currency, Payment, Management And Use Of Technical Safety Inspection Fees And Quality Components, Motor Vehicles And Other Types Of Devices, Machines

Original Language Title: Thông tư 114/2013/TT-BTC: Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí kiểm định an toàn kỹ thuật và chất lượng linh kiện, xe cơ giới và các loại thiết bị, xe máy chuyên dùng

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
The CIRCULAR regulates the level of currency, currency, payment, management and use of technical safety inspection fees and quality components, motor vehicles and other types of devices, machines _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of motor-road traffic Act No. 23/2008/QH12 on 13/11/2008;

The base fee and Ordinance No. 38/2001/PL-UBTVQH10 on 28/8/2001;

Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges; Decree No. 24/2006/ND-CP dated 6/3/2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated 3/6/2002;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

At the suggestion of the Director of Tax policy;

The Minister of Finance issued a circular regulating the level of currency, currency, payment, management and use of technical safety inspection fees and quality components, motor vehicles and other types of devices, machines, as follows: article 1. People who file charges the Organization, individuals register Agency was Vietnam auditing implementation technical safety and quality for components, motor vehicles and other types of devices, machines in the manufacture, Assembly, import, renovated and are in circulation; test the control equipment of motor vehicle inspection fees to be paid under the provisions of this circular.

Article 2. Explanation of terms within the scope of this circular, some terms are understood as follows: 1. Motor vehicles including: cars, tractors, trailers, trailer, motor vehicles (including motorcycles and three-wheeled motorcycles), motorcycle (including motorcycles) and similar vehicles.

2. Bike, specialized equipment include: car construction machines; motorcycles, agricultural, forestry taking road traffic transportation equipment.

3. Components: Is the overall system, the details to be used on motor vehicles, machines.

Article 3. The level of costs 1. The level of audit fees follow the auditing fees technical safety and quality components, motor vehicles and other types of devices, machines, attached to this circular.

2. The level of costs in this circular have value added tax but do not include the fee for the certification of quality, safe techniques for components, vehicles, machines, equipment (as specified in circular No. 102/2008/TT-BTC on 11/11/2008 of the Ministry of Finance shall guide mode , submit, manage and use the certification fee guarantees quality, safety engineering for machinery, equipment, means of transport) and accommodation costs, transportation, contact information for service inspection in places far from the check post agency headquarters on 100 km (this costs follow circular No. 98/2010/TT-BTC dated 6/7/2010 The Ministry of finance regulations, charges expenditure mode work organizing conferences for State agencies and the public).

Article 4. The organization collects, uses and management, filing fees 1. Vietnam register Agency held currency, filed, management and use of technical safety inspection fees and quality components, motor vehicles and other types of devices, machines under the provisions of this circular.

2. technical safety inspection Fees and quality components, motor vehicles and other types of devices, machines are no revenues in the State budget. Free agency is obliged to pay tax according to the provisions of the law with regard to the number of fees collected and has the right to manage, use the money charge after tax according to the regulations.

3. The content related to the collection, filing, management, use, publicly charges no verification regime prescribed in this circular are performed according to the guidance in circular No. 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges , Circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002, circular 28/2011/TT-BTC on 28/02/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration, guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government , Circular 64/2013/TT-BTC dated 15/5/2013 financial Ministry's guiding Decree 51/2010/ND-CP on 14/5/2010 of the Government regulations on the Bill of sale of goods, provision of services and text amendments, supplements (if any).

Article 5. Implementation 1. This circular effect since October 15, 2013.

2. Annul the decision No. 10/2003/QD-BTC dated January 24, 2003 by the Minister of finance regarding the issuance of auditing fee level technical safety and quality vehicles and the type of equipment, machines; Decision No. 13/2004/QD-BTC dated January 14, 2004 of the Minister of finance the additional amendments to decision No. 10/2003/QD-BTC dated January 24, 2003; Decision No 101/2008/QD-BTC dated November 11, 2008 by the Minister of Finance on the amendments and supplements of decision No. 10/2003/QD-BTC dated January 24, 2003 by the Minister of finance regarding the issuance of auditing fee level technical safety and quality vehicles and the type of device , machines.

3. in the implementation process, if there are obstacles, suggest that the agencies, organizations, personal reflections in time about the Ministry of finance to study, guide.,.