The fulfillment of financial obligations related to taxes, fees and charges not only contributes to the State budget but also plays an important role in controlling, managing and encouraging economic activities of the State for many economic sectors in society. Therefore, policies on taxes - fees - charges are vital. Related to this issue, state agencies have recently issued 04 new legal documents, effective from August 2022. Specifically as follows:
⇒ See also: Latest Environmental Protection Tax Policy Guide 2022
Photo 1. Policies of taxes - fees - charges effective from August 2022_Hotline: 097 211 8764
1. Reduce the deduction from the fee for telecommunications operation rights to pay for the provision of services
The Minister of Finance promulgates Circular No. 32/2022/TT-BTC amendments to circular no. 273/2016/tt-BTC on fees and charges for issuance of a license for telecommunications services and license for telecommunications operations and collection, exemption, submission, management, and use thereof. Under this Circular, the management and use of fees for the right to telecommunications activities are regulated as follows:
- Units assigned by the Ministry of Information and Communications to collect fees must pay 100% of the collected fees into the state budget.
The source of service provision and fee collection shall be arranged by the state budget in the estimate of the collecting organization according to the regime and norms of state budget expenditure as prescribed by law.
- In case this unit is entitled to contract operating expenses from toll revenues as prescribed in Clause 1, Article 4 of Decree No. 120/2016/ND-CP, it is entitled to set aside 4% of the collected fee amount to pay for providing services, collecting fees and paying 96% into the state budget.
Previously, the unit that was assigned operating expenses from the fee collection as prescribed, was allowed to deduct 10% of the collected fee to spend on providing services, collecting fees and paying 90% into the state budget.
This Circular takes effect from August 1, 2022.
2. To amend the charges for technical safety certificates for cars with less than 10 seats
The Minister of Finance promulgates Circular No. 36/2022/TT-BTC amending and supplementing a number of articles of the Minister of Finance’s Circular No. 199/2016/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management of fee for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety. Accordingly, the notable contents include:
- Charge for issuance of Certificate of motor vehicle design appraisal (in production, assembly, or renovation): 40,000 VND/certificate;
- Charge for issuance of certificates of quality, technical safety, and environmental protection for motor vehicles; components, equipment, special-use motorcycles (including modified vehicles); four-wheeled motor vehicles; Electric Bicycle; Certificate of inspection of technical safety and environmental protection for motor vehicles and special-use motorcycles: 40,000 VND/certificate;
- For the certificate issued for cars with less than 10 seats (excluding ambulances): 90,000 VND/certificate.
This Circular takes effect from August 1, 2022.
3. Additional charges for granting architectural practice certificates
The Minister of Finance promulgates Circular No. 38/2022/TT-BTC regulations on fees for issuance of construction permits and fees for issuance of architecture practicing certificates, collection, payment, and transfer thereof. This Circular has supplemented regulations on charge levels for granting architectural practice certificates compared to current regulations as follows:
- Charge for first-time issuance and conversion: 300,000 VND/certificate.
- The charge level for re-grant, renewal, and recognition of certificates is equal to 50% of the charge for first-time issuance or conversion mentioned above.
In case of the re-issuance of certificates or permits issued by competent state agencies with incorrect information, no fee will be collected.
Charge for granting architectural practice certificates and construction operation permits to foreign contractors shall be collected in Vietnam Dong.
Simultaneously, the charge rates for granting construction capacity certificates to organizations and construction practice certificates to individuals are prescribed as follows:
- Charge for first-time issuance, class adjustment, and conversion:
+ Certificate of capacity for construction activities for organizations: 1,000,000 VND/certificate.
+ Construction practice certificate for individuals: 300,000 VND/certificate.
This Circular takes effect from August 8, 2022.
4. How to calculate the starting price of the import tariff quota for sugar by the auction method
On June 27, 2022, the Minister of Industry and Trade issued Circular 11/2022/TT-BCT providing regulations on the allocation of tariff quota for the import of sugar under the auction method. Specifically, the Circular has guided how to calculate the starting price of tariff quotas for sugar imports by auction method as follows:
- The starting price and price step are prescribed by the Auction Council, detailed in the Notice of organization and listing on the allocation of sugar import tariff quotas by the auction method.
- The formula for determining the starting price of the import tariff quota for sugar is as follows: Starting price = (Import price - Domestic purchase price of sugar) x coefficient X.
This Circular takes effect from August 12, 2022.
⇒ See also: Guidelines for foreign exchange management for business of prize-winning electronic games for foreigners
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