A reader sent a question to the Ministry of Finance: "After the merger, I work at the Commune-level Public Administration Service Center (TT.PVHCC), the position in charge of accounting. From July 1, 2025 to present, TT.PVHCC has received documents and has incurred fees and charges according to regulations in different professional fields such as: Fees and certification fees according to Circular 226/2016/TT-BTC dated November 11, 2016".
So, which agency is responsible for directly managing state budget deductions and contributions, the Public Administration Service Center or the Commune People's Committee? According to Article 3 of Circular 226/2016/TT-BTC dated November 11, 2016, the fee collection organization is the Commune People's Committee. Is the Commune People's Committee's request for the Ministry of Natural Resources and Environment to pay and manage these fees and charges in accordance with regulations?
Since the merger of local authorities at both levels, the Ministry of Finance has not yet issued any clear instructions on the responsibility for managing the use of fees and charges, so it is recommended that the Ministry of Finance soon issue clear and specific instructions for the Center to implement.
Regarding this content, the Ministry of Finance responded as follows:
- At Point a, Clause 3, Article 7 of Decree No. 118/2025/ND-CP dated June 9, 2025 of the Government on implementing administrative procedures under the one-stop, one-stop mechanism at the One-stop Department and the National Public Service Portal, it is stipulated that: a) The People's Committee at the commune level decides to establish a Commune-level Public Administration Service Center as an administrative organization under the People's Committee at the commune level, with its own seal and account to perform the assigned tasks and powers.
- At point b, clause 1, Article 8 of Decree No. 118/2025/ND-CP stipulates the duties and powers of the One-stop Department: "b) ... fees, charges, financial obligations (if any) according to regulations...".
- Clause 9, Article 12 of Decree No. 118/2025/ND-CP stipulates the responsibilities of competent authorities to send cadres, civil servants, public employees and employees: 9. Monthly, the settlement of fees, fees for administrative procedures, and other financial obligations for the One-Stop Department is collected at the One-Stop Department (if any).
- Article 24 of Decree No. 118/2025/ND-CP stipulates:
Article 24. method of paying fees, charges and other financial obligations
1. Organizations and individuals responsible for paying fees, fees for handling administrative procedures and financial obligations have been regulated in the following methods:
a) Directly submit or transfer to the beneficiary account of the competent authority;
b) Online through the payment function of the National Public Service Portal and other valid payment platforms;
c) Other methods as prescribed by law.
2. In case of non-disbursement directly, the payment certificate, transfer fee and fee for handling administrative procedures or receipt of fee and fee for handling administrative procedures (if any) shall be sent with the dossier to the competent authority or person handling administrative procedures, except in cases where the fee and fee are determined and paid after the stage of receiving administrative procedure documents of individuals and organizations.
3. In case of online payment, the agency or organization receiving the fee must transfer the entire amount collected from the fee to the state budget within the time limit prescribed by specialized law; for the fee collection, the entire amount collected during the period must be transferred to the budget payment waiting account according to the provisions of specialized law. In case there are no provisions of specialized law, the time limit for transferring money to the state budget is within 08 (eight) working hours from the time of payment, except in the case of making payment via the National Interbank Electronic Payment System, in accordance with the regulations on working time applicable to this System. For taxes, social insurance is implemented in accordance with the provisions of the law on taxes and social insurance".
- Currently, the declaration of fees and charges in Circulars regulating fees and charges of the Ministry of Finance has been implemented consistently according to the provisions of Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance regulating the form and deadline for collection, payment and declaration of fees and charges under the authority of the Ministry of Finance.
At point c, clause 1, Article 3 of Circular No. 74/2022/TT-BTC, it is stipulated that:
Article 3. Collecting, depositing, declaring fees and charges
1. The fee and chargepayer shall pay the fee and charge in one of the following forms:
c) Pay fees and charges through the account of an agency or organization receiving money other than an organization collecting fees and charges (applicable to cases of performing administrative procedures, providing online public services according to Government regulations on implementing the one-stop, one-stop mechanism in handling administrative procedures). Within 24 hours from the time of receiving the fee and fee, the agency or organization receiving the fee must transfer all fees and charges collected to the account of the fee and charge collection organization opened at the credit institution or transfer all fees collected to the budget payment waiting account of the fee collection organization opened at the State Treasury, and pay all fees collected to the state budget".
- Article 3 of Circular No. 226/2016/TT-BTC dated November 11, 2016 stipulates the collection rate, collection, payment, management and use of certification fees, stipulating:
Article 3. Organizing fee collection
1. Commune-level People's Committee.
2. The Judicial Department belongs to the District People's Committee.
- Article 7 of Circular No. 226/2016/TT-BTC stipulates:
Article 7. Management and use of fees
1. The fee collection organization shall pay the entire amount of fee collected to the state budget, except for the cases specified in Clause 2 of this Article. The cost source for work implementation and fee collection is arranged by the state budget in the budget of the collection organization according to the state budget payment regime and norms.
2. In case the fee collection organization is allocated operating expenses from the fee collection source as prescribed in Clause 1, Article 4 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government, 50% of the fee collected will be deducted to cover expenses for the expenditures as prescribed in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government. Pay 50% of the fees collected to the state budget according to the chapters and sub-sections of the current State Budget List.
Based on the above regulations, the management and use of certification fees shall comply with the provisions of Circular No. 226/2016/TT-BTC; the form, deadline for collection, payment, and declaration of certification fees shall comply with the provisions of Circular No. 74/2022/TT-BTC.
