Is it allowed expending from appraisal fees collection sources?

Thu, 18 Jan 2018 10:24:48 AM GMT + 7    Print   Email   Share:

(Chinhphu.vn) - Mr. Tran Khai Ca worked at the Forest Protection Department of the Quang Ninh Province. Previously, when his unit was assigned revenue and expenditure estimates of the State budget, in which it is shown  expenses from the fee for evaluation of works related to forestry.


In March, 2017, Mr. Kha's unit received a decision to allocate state budget revenues, which did not include the State budget allocation from the above-mentioned evaluation fee.

He is consulted by  the Department of Finance’s officials and was told that they were paid from evaluation fees (although there are not any allocations of expenditure  from this source). However, the official of the Forest Protection Department said that they were not allowed to pay for fees.

Mr. Kha would like to ask, can he  get an amount from assessment fees?

Regarding this issue, the Ministry of Finance has the following opinions:

According to the provisions of Clause 1, Article 4 of the Government's Decree No. 120/2016 / ND-CP of August 23, 2004 detailing and guiding the implementation of a number of articles of the Law on Charges and Fees (effective from January 1, 2017),  fees from public services provided by state agencies shall be paid to state budget, except for cases where expenses for activities of provision of such public services are deducted from the sum of collected fees according to the percentage referred to in Article 5 herein; the remaining amount (if any) shall be paid to state budget.

Article 5 of Decree No. 120/2016 / ND-CP specifies how to determine the retention rate as well as the amount left to fees collection organization. (personal expenses, expenses for work, expenses for regular repair of assets, expenses for procurement of raw materials and supplies for work, services and charges; depreciation of fixed assets and other related expenses)

At Point a, Clause 2, Article 6 of the Finance Ministry's Circular No. 209/2016 / TT-BTC dated November 10, 2016, prescribing the rates, the regime of collection, remittance, management and use of the project evaluation charge of the construction investment, the State agency competent to appraise construction investment projects, the charge for evaluation of basic designs, in which the regulations on projects funded with the State budget capital are: “Construction investment projects shall be entitled to retain 90% of the collected evaluation fees amount and 10% remitted to the State budget. "

According to Clause 3, Article 6 of Circular No. 209/2016 / TT-BTC, competent state agencies shall evaluate construction projects and appraise basic designs according to the provisions of Points a and b. The Clause 2 of this Article to cover expenses for appraisal and fee collection according to the provisions of Clause 2, Article 5 of Decree No. 120/2016 / ND-CP.

Based on the above regulations, it is recommended that your unit implement fees for the evaluation of forestry related works in accordance with Point a, Clause 2, Article 6 of Circular No. 209/2016 / TT-BTC and applying the spending regime according to the provisions of Clause 2, Article 5 of the Government's Decree No. 120/2016 / ND-CP.


  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic


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