Nội dung toàn văn Circular 167/2016/TT-BTC collection payment use assessment fees issuance electricity operating licenses
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 167/2016/TT-BTC | Hanoi, October 26, 2016 |
CIRCULAR
ON AMOUNT OF ASSESSMENT FEES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF ASSESSMENT FEES FOR ISSUANCE OF ELECTRICITY OPERATING LICENSES
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 amount of assessment fees, collection, payment, management and use of assessment fees for issuance of electricity operating licenses.
Article 1. Scope and regulated entities
1. Scope
This Circular deals with assessment fees, collection, payment, management and use of assessment fees for issuance of electricity operating licenses.
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 for issuance of electricity operating license 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, pay, manage, and use assessment fees for issuance of electricity operating license in accordance with this Circular.
Article 4. Amount
1. A Schedule of assessment fees for issuance of electricity operating license shall be issued herewith.
The fee for amendments to an electricity operating license is equals to 50% of the fee for issuance of a new electricity operating license.
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 payment 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 pay 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 paid 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 collection, payment, management and use of assessment fees for issuance of electricity operating licenses.
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./.
| PP. MINISTER |
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)
No. | Description | Amount (VND) | |
A | Assessment for issuance of license by central-government authority |
| |
I | Specialized electricity consultancy | 10,400,000 |
|
II | Generation |
|
|
1 | Hydroelectric plants |
|
|
1.1 | Installed capacity of not exceeding 10 MW | 10,600,000 |
|
1.2 | Installed capacity of at least 10 MW but not exceeding 30 MW | 15,000,000 |
|
1.3 | Installed capacity of at least 30 MW but not exceeding 100 MW | 18,000,000 |
|
1.4 | Installed capacity of at least 100 MW but not exceeding 300 MW | 24,500,000 |
|
1.5 | Installed capacity of at least 300 MW | 28,800,000 |
|
2 | Thermo-electric plants |
|
|
2.1 | Installed capacity of not exceeding 50 MW | 17,800,000 |
|
2.2 | Installed capacity of at least 50 MW but not exceeding 100 MW | 21,900,000 |
|
2.3 | Installed capacity of at least 100 MW | 28,800,000 |
|
III | Transmission | 24,900,000 |
|
IV | Distribution |
|
|
1 | Total length of transmission lines of not exceeding 1,000 km or total capacity of electrical substation of not exceeding 300 MVA | 12,100,000 |
|
2 | Total length of transmission lines of at least 1,000 km but not exceeding 2,000 km or total capacity of electrical substation of at least 300 MVA but not exceeding 600 MVA | 13,700,000 |
|
3 | Total length of transmission lines of at least 2,000 km but not exceeding 3,000 km or total capacity of electrical substation of at least 600 MVA but not exceeding 1,000 MVA | 18,800,000 |
|
4 | Total length of transmission lines of at least 3,000 km or total capacity of electrical substation of at least 1,000 MVA | 21,800,000 |
|
V | Export and import |
|
|
1 | Capacity of not exceeding 10 MW | 9,700,000 |
|
2 | Capacity of at least 10 MW but not exceeding 100 MW | 12,100,000 |
|
3 | Capacity of at least 100 MW but not exceeding 300 MW | 16,200,000 |
|
4 | Capacity of at least 300 MW | 19,200,000 |
|
VI | Whole sale | 19,200,000 |
|
VII | Retail sale |
|
|
1 | Commercial power consumption of not exceeding 10 GWh per month | 9,700,000 |
|
2 | Commercial power consumption of at least 10 GWh but not exceeding 50 GWh per month | 12,500,000 |
|
3 | Commercial power consumption of at least 50 GWh per month | 16,700,000 |
|
B | Assessment for issuance of license by People’s Committee of province |
| |
1 | Specialized electricity consultancy | 800,000 |
|
2 | Generation | 2,100,000 |
|
3 | Distribution | 800,000 |
|
4 | Retail sale | 700,000 |
|
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:
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./.
