1. Payers of the expertise fee and permit-issuing fee:

Organizations and individuals (including foreign organizations and individuals and armed forces units engaged in economic activities), that have their machinery, equipment, supplies and substances subject to strict safety requirements technically expertized by the State�s technical expertise centers, which shall serve as basis for labor safety State inspectorate to issue the use permits according to law provisions, shall all have to pay the expertise fee and permit-issuing fee prescribed in this Circular.

2. Expertise fee and permit-issuing fee levels:

The expertise fee and permit-issuing fee levels shall comply with the provisions in Appendix to the Finance Ministry�s Decision No.58/2000/QD-BTC of April 21, 2000 promulgating the table of fee levels for technical expertise and issuance of use permits for machinery, equipment, supplies and substances subject to strict safety requirements.

3. Use of the expertise fee and permit-issuing fee money:

3.1. The expertise fee:

3.1.1. For units which directly collect the expertise fee and are regularly provided with the State budget fund for their expertizing activities, they may make a maximum deduction of 10% of the collected fee amount for spending on the organization of the fee collection. The remaining 90% of the collected fee amount must be remitted by the units to the State budget.

The 10% of the collected fee amount retained at the units shall cover the following expenses:

+ The payment of wages and wage allowances to laborers hired from outside (including hired consultants) to carry out the fee collection under the prescribed regime (if any).

+ The payment of remuneration (including overtime pay) to staff members who undertake the fee collection as extra work beside their assigned functions and tasks, according to the extent of each person�s involvement in the collection work under the prescribed regime.

+ The reward fund deduction for staff members who undertake the fee collection and remittance, which shall not exceed 3-month actually paid salaries.

3.1.2. For units which directly collect fees but are not provided with State budget fund for their expertizing activities, they may make a maximum deduction of 90% of the collected expertise fee amount for spending on the collection and expertise work. The expertise fee amount retained at the units shall cover the following expenses:

+ The payment of wages to managers and laborers (including laborers hired from outside and those working on the contractual basis), which shall comply with the provisions of the Government�s Decree No.28/CP of March 28, 1997 on renewing the wage and income management in State enterprises. Where a unit fails to offset its operation expenses under the proposed plan already approved by the competent authority, its wage fund must be reduced but the reduction level must not be lower than the wage level prescribed for the administrative and public-service sector.

+ The expense for laborers� contributions (social insurance, medical insurance, trade union fee), which fall under the employers� responsibility according to the prescribed regime.

+ The expense for stationery, printing of forms, dossiers, books and certificates in service of certification of the expertise results and granting of safety permits.

+ The expense for compilation of expertise dossiers.

+ The expense for hiring of technical specialists, technicians and equipment (if any).

+ The expense for electricity, water, telephone and post charges, and rental of working offices (if any).

+ The expense for working trip allowances, conference expenses.

+ The expense for the procurement of machinery, equipment, supplies and labor safety devices in service of the expertise.

+ The expense for house overhaul and minor repairs as well as for the maintenance of equipment and machinery.

+ The expense for the training and raising of laborers� professional skills.

+ Other expenses in service of technical expertise.

+ The reward fund deduction for officials and employees who perform the expertise fee collection and remittance, which shall not exceed 3-month salaries actually paid in the year.

The remaining fee amount (at least 10%) must be promptly remitted by the unit into the State budget at the State Treasury of the locality where the unit is headquartered according to the notice of the tax agency directly managing such unit.

3.2. For the permit-issuing fee: The fee-collecting agencies may deduct 10% of the collected permit-issuing fee amount before remitting it into the State budget, for spending on the collection organization and permit issuance, including:

- The expense for permit printing

- The expense for dossier evaluation

- Other expenses related to the issuance of permits.

The remaining 90% of the permit-issuing fee amount shall be remitted into the State budget.

The above-mentioned expenses must be made strictly according to the set norms and the current financial spending regime. Upon the year-end final settlement of expenditures, if the mentioned fee amount is not used up, the remainder must be fully remitted into the State budget by December 31.

4. Management of the expertise fee and permit-issuing fee money:

The expertise fee and permit-issuing fee constitute a State budget revenue.

The expertise fee shall be collected by the safety-expertizing centers right after completing the expertise.

The permit-issuing fee shall be collected by the technical safety-expertizing centers under authorization of the labor safety State inspectorate after the latter has issued permits to the units.

When collecting the expertise fee and permit-issuing fee, the safety-expertizing centers must use receipts issued by the Finance Ministry (the General Department of Tax) or by the units themselves as agreed upon by the Finance Ministry in strict compliance with its regulations; register the fee collection and remittance declaration with the Tax Departments of the provinces and centrally-run cities where the units are headquartered, and at the same time open accounting books to separately monitor the expertise fee and permit-issuing fee.

Annually, basing themselves on the fee levels set by the Finance Ministry and the expenditure contents prescribed in this Circular as well as the current financial spending regime, the technical safety-expertizing centers shall make estimates of the expertise fee and permit-issuing fee revenues and expenditures and send them to the tax agencies directly managing the units; work out financial plans that include other revenues and expenditures and send them to the superior managing agencies for evaluation and approval. Before assigning the financial revenue-expenditure plans to the expertizing units, the superior managing agencies shall have to reach agreement with the finance agencies of the same level on the State budget revenue, expenditure and remittance quota for each unit.

The safety-expertizing units shall have to organize full and timely collection, deduction and remittance of fees to the budget according to the tax agencies� notices.

In cases where an unit has completed the technical safety expertise and sent dossier to the labor safety State inspectorate asking for the issuance of permit but the inspection and expertise show that the prescribed conditions for permit issuance are not fully met due to the faults of the expertizing unit, such expertizing unit shall have to conduct the re-expertise and bear all costs therefor.

5. Settlement of the expertise fee and permit-issuing fee revenues and expenditures:

The fee-collecting units shall have to open accounting books to record, account and finally settle the fee revenues and expenditures in strict compliance with the provisions of the Finance Minister�s Decision No.999/TC/QD/CDKT of November 2, 1996 promulgating the system of administrative and public-service accounting regime.

The managing agencies shall have to conduct the final settlement of fee revenues and expenditures as well as other revenues and expenditures of their attached units; make the general final settlement reports and send them together with the annual final settlements of the managing agencies to the finance agencies of the same level for evaluation and written approval.

6. Organization of implementation:

- The tax departments of the provinces and centrally-run cities shall have to guide and inspect technical safety-expertizing centers in implementing the regime of collection, remittance and management of the use of expertise fee and permit-issuing fee; the management of the use of receipts and vouchers; as well as the recording, accounting and financial statement strictly according to regulations.

- The technical labor safety-expertizing units shall have to organize the strict implementation of this Circular�s provisions. The managing agencies shall have to coordinate with the finance agencies of the same level in organizing the inspection.

This Circular takes effect as from May 6, 2000; the earlier provisions contrary to this Circular are all now annulled.

In the course of implementation, if there�s arising any problem, the concerned agencies and units are requested to report it to the Finance Ministry for consideration and settlement.

For the Finance Minister
Vice Minister
NGUYEN THI KIM NGAN