Thông tư 78/1999/TT/BTC hướng dẫn chế độ thu phí, lệ phí theo Quyết định 53/1999/QĐ-TTg về một số biện pháp khuyến khích đầu tư trực tiếp nước ngoài do Bộ Tài chính ban hành

CIRCULAR

GUIDING THE REGIME OF FEE AND CHARGE COLLECTION UNDER THE PRIME MINISTER’S DECISION No. 53/1999/QD-TTg OF MARCH 26, 1999 ON A NUMBER OF MEASURES TO PROMOTE FOREIGN DIRECT INVESTMENT

Pursuant to the Government’s Decree No. 04/1999/ND-CP of January 30,1999 on charges and fees belonging to the State budget,Pursuant to the provisions in Article 6 of the Law on Foreign Investment in Vietnam, issued on February 18, 1997,Pursuant to the Prime Minister’s Decision No. 53/1999/QD-TTg of March 26, 1999 on a number of measures to promote foreign direct investment;The Ministry of Finance hereby provides guidance on the collection of charges and fees belonging to the State budget as follows:

1. To apply the uniform fee and charge collection levels in Vietnam dong for visits to historical or cultural relics and scenic spots, which have been recognized by the Ministry of Culture and Information or have been registered and protected under decisions of the People’s Committees of provinces or centrally-run cities, to museums (including the national, specialized and local museums), houses of tradition to organizations and individuals, regardless of whether they are Vietnamese or foreign organizations, individuals as follows:

a) For the collection levels which have been stipulated in the regimes of collection and remittance of charges and fees belonging to the State budget by competent bodies in accordance with the Government’s Decree No. 04/1999/ND-CP of January 30, 1999, the collection levels being applicable in Vietnam dong to Vietnamese organizations and individuals shall apply. In cases where the collection levels are no longer appropriate, the fee and charge collecting agency shall have to send written recommendation to the competent agency for consideration and decision. Pending a new decision, the prescribed collection levels shall continue to apply.

b) For the collection levels of charges and fees belonging to the State budget, which have been issued in contravention of the competence defined in the Government’s Decree No. 04/1999/ND-CP of January 30, 1999, the collection must be ceased. If such kind of fee and charge and their collection levels are deemed necessary and appropriate, the fee and charge collecting agency may continue to collect them only after they are considered and decided by the competent body through the report and proposal made by the former.

2. Foreign-invested enterprises operating under the Law on Foreign Investment in Vietnam (including joint-venture enterprises, 100% foreign capital enterprises and organizations in the business cooperation with foreign parties) when provided services by Vietnamese organizations and/or individuals for non-business, administrative and public activities from which fees and charges are collected as prescribed by law, shall be entitled to pay charges and fees in Vietnam dong at the levels applicable to Vietnamese organizations and individuals.

3. This Circular shall apply to charges and fees belonging to the State budget and takes effect as from July 1st, 1999. Other provisions on charges and fees, which are not mentioned in this Circular, shall continue to apply as at present.

In the course of implementation, if any difficulty arises, concerned organizations and individuals are requested to report it to the Ministry of Finance for study and settlement.

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