Thông tư 167/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định cấp giấy phép hoạt động điện lực do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON ELECTRICITY OPERATING LICENSES ASSESSMENT FEES, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Law on electricity dated December 3, 2004;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to the Government's Decree No. 137/2013/ND-CP dated October 21, 2013 on guidelines for Law on Electricity and Law on amendments to Law on Electricity;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on electricity operating licenses assessment fees, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. Scope

This Circular deals with electricity operating licenses assessment fees (hereinafter referred to as assessment fees), collection, transfer, management and use thereof.

2. Regulated entities

This Circular applies to applicants for issuance of electricity operating licenses; issuing authorities of electricity operating licenses and organizations and individuals in connection with assessment for issuance of electricity operating licenses.

Article 2. Payers

Any entity prescribed in Clause 1 and Clause 2 Article 28 of Decree No. 137/2013/ND-CP dated October 21, 2013 on guidelines for the Law on Electricity and the Law on the amendments to the Law on Electricity who applies for issuance of an electricity operating license shall pay assessment fees in accordance with this Circular.

Article 3. Collecting entity

Electricity Regulatory Authority affiliated to the Ministry of Industry and Trade and Services of Industry and Trade of provinces or central-affiliated cities (hereinafter referred to as provinces) shall collect, transfer, manage, and use assessment fees in accordance with this Circular.

Article 4. Amount

1. A Schedule of assessment fees shall be issued herewith.

The fee for amendments to an electricity operating license is equals to 50% of the assessment fee.

2. The payer shall pay fees in cash to the collecting entity or transfer fund to the collecting entity’s account opened at a State Treasury.

Article 5. Statement and payment

1. No later than every 5th, the collecting entity shall deposit the amount of fees collected last month to the account of fees pending transfer to State budget opened at a State Treasury.

2. The collecting entity shall make monthly and annual statements prescribed in Clause 3 Article 19 and pay fees as prescribed in Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Article 6. Management and use of fees

1. Each collecting agency shall transfer full amount of fees collected to State budget. Expenses incurred from assessment and collection of fees shall be covered as specified in the collecting agency’s estimates according to State budget expenditures in accordance with regulations of law.

2. If the collecting agency is allocated a fixed rate of operating expenses as prescribed by the Government or the Prime Minister in terms of regulatory agency’s autonomy and self-responsibility in payroll and administrative management, it may keep 90% of total amount collected to cover expenses for assessment and collection of fees as prescribed in Clause 2 Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges, including expenditures on hiring consultancy specialist in charge of assessment. The remaining collected fee of 10% shall be transfered to State budget according to the applicable State budget entries.

Article 7. Implementation

1. This Circular comes into force from January 1, 2017, replaces Circular No. 124/2008/TT-BTC dated December 19, 2008 of the Minister of Finance on guidelines for assessment fees, collection, payment, management and use.

2. If other contents in connection with collection and payment of fees are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending documents (if any).

3. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.

SCHEDULE OF ASSESSMENT FEES FOR ISSUANCE OF ELECTRICITY OPERATING LICENSE

( Issued together with Circular No. 167/2016/TT-BTC dated October 26, 2016 of the Ministry of Finance)

Notes:

1. If an applicant applies for issuance of license for at least 2 sectors of operation, the assessment fee shall be calculated as follows:

<Object: word/embeddings/oleObject1.bin>

Where:

- P1: Highest assessment fee in each of operation sectors for which license is applied (as specified in the above-mentioned Schedule);

- Pi: Assessment fees of the rest of operation spheres;

- 0,4: Adjustment coefficient.

2. With regard to assessment and issuance of electricity distributing licenses: If total length of transmission lines and total capacity of electrical substation do not incur the same amount of fees specified in Section IV of the Schedule, the higher amount of fee shall prevail.

Example: An entity applying for assessment for issuance of an electricity distributing license with total length of transmission lines exceeds 3,000 km but total capacity of electrical substation is less than 300 MVA, the amount of fee for the length of transmission lines of VND 21,800,000 will prevail./.

---------------

This document is handled by Luật Dương Gia. Document reference purposes only. Any comments, please send to email: info@vinaseco.vn