Official Letter No. 110/CTSLA-TTHT dated January 23, 2025, from the Department of Taxation of Son La Province regarding guidance on the policy of collecting and paying fees and charges.

 

TAX DEPARTMENT SON LA PROVINCE TAX DEPARTMENT No. 110 /CTSLA-TTHT Regarding the guidance on policies for collecting and paying fees and charges		SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness Son La, January 23, 2025
To:	Center for Information Technology, Natural Resources, and Environment Address: Group 8, To Hieu Ward, Son La City

The Tax Department of Son La Province has received Official Letter No. 07/CNTT-HCTH dated January 20, 2025, from the Center for Information Technology, Natural Resources, and Environment, requesting guidance on the collection and payment of fees and charges. The Tax Department provides the following response:

• According to Article 3, Clause 1, and Article 6 of Circular No. 65/2023/TT-BTC dated October 31, 2023, of the Ministry of Finance, which regulates the collection, payment, management, and use of environmental data mining and usage fees:

"Article 3. Fee Collection Organizations
Organizations collecting fees as prescribed in this Circular are the agencies authorized to provide environmental data in accordance with Article 24 of Decree No. 73/2017/ND-CP dated June 14, 2017, of the Government on the collection, management, exploitation, and use of information and data on natural resources and the environment."

...
Article 6. Management and Use of Fees

1. The fee collection organization may retain 70% of the fee collected to cover costs for service provision and fee collection in accordance with Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government, which provides detailed regulations and guidance on implementing certain provisions of the Law on Fees and Charges, and remit 30% of the collected fees into the state budget according to the corresponding chapter and subheading of the state budget."

• According to Article 3, Clause 1, and Article 6 of Circular No. 11/2024/TT-BTC dated February 5, 2024, of the Ministry of Finance, which regulates the collection, payment, management, and use of fees for the exploitation and use of geological and mineral documents:

"Article 3. Fee Collection Organizations
Organizations collecting fees as prescribed in this Circular are the authorities responsible for providing geological and mineral documents in accordance with the law.

...
Article 6. Management and Use of Fees

1. The fee collection organization may retain 60% of the fee collected to cover service provision costs, in accordance with Clause 4 of Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023, which amends and supplements certain provisions of Decree No. 120/2016/ND-CP, and remit 40% of the collected fees into the state budget according to the chapter and subheading of the state budget."

• According to Clause 1 of Article 2 and Clause 1 of Article 5 of Circular No. 47/2024/TT-BTC dated July 10, 2024, of the Ministry of Finance, which regulates the collection, payment, exemption, management, and use of fees for the exploitation and use of survey and map data:

"Article 2. Fee Collection Organizations and Fee Payers

1. The fee collection organizations as prescribed in this Circular are state agencies or public service units with the authority to provide survey and map data as public property in accordance with the law on survey and mapping.

...
Article 5. Management and Use of Fees

1. The fee collection organization may retain 60% of the fee collected to cover the costs of service provision and fee collection and remit 40% of the collected fees into the state budget; except for the cases specified in Clause 2 of this Article. The fee collection organization shall manage and use the retained fees in accordance with Clause 4 of Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023, which amends and supplements certain provisions of Decree No. 120/2016/ND-CP."

Based on the above guidelines, the Center for Information Technology, Natural Resources, and Environment, which is responsible for managing, storing, preserving, providing, exploiting, using, and collecting fees for the use of natural resources and environmental information, is authorized to collect fees and charges. Therefore, the Center is required to retain and remit the collected fees to the state budget as follows:

• For the fee for the exploitation and use of environmental data, it shall follow the provisions of Circular No. 65/2023/TT-BTC dated October 31, 2023 (effective from December 15, 2023).

• For the fee for the exploitation and use of geological and mineral documents, it shall follow the provisions of Circular No. 11/2024/TT-BTC dated February 5, 2024 (effective from March 21, 2024).

• For the fee for the exploitation and use of survey and map data, it shall follow the provisions of Circular No. 47/2024/TT-BTC dated July 10, 2024 (effective from September 1, 2024).

The Tax Department responds for the Center for Information Technology, Natural Resources, and Environment to acknowledge and act accordingly.

Recipients: As mentioned above Tax Department Leadership KK&KTT Department, NVDTPC Department Tax Department Website Archive: VT, TTHT

ON BEHALF OF THE DIRECTOR GENERAL THE DEPUTY DIRECTOR GENERAL   Tran Manh Cuong

See details here.