1. This Circular prescribes inspection and issuance fees of permit or documents allowing foreign organizations and individuals to conduct scientific research in Vietnamese sea waters and collection, submission thereof (inspection and issuance fees of permit or documents allowing foreign organizations, individuals to conduct scientific research in Vietnamese sea waters).

2. This Circular applies to fee payers; fee collectors; other organizations and individuals relevant to the collection and payment of inspection and issuance fees of permission for foreign organizations and individuals to conduct scientific research in Vietnamese sea waters.

Fee payers under this Circular mean foreign organizations and individuals obtaining Decision granting permission to conduct scientific research in Vietnamese waters issued, amended, extended, re-issued by competent authority.

Fee collectors under this Circular mean competent authorities entitled to inspecting and licensing scientific research in Vietnamese sea waters in accordance with resource and environment of sea and island laws.

Fees for inspecting and allowing foreign organizations and individuals to conduct scientific research in Vietnamese sea waters:

1. Fee payers shall submit fees to fee collectors within 5 days from the date on which they receive written notice of competent authority stating that the application is adequate; fees shall be submitted to collectors in forms detailed under Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance.

2. By the 5^th of each month, fee collectors shall transfer all fees collected in the previous month to waiting accounts opened at the State Treasury. Fee collectors shall declare, collect, submit, and settle fees in accordance with Circular No. 74/2022/TT-BTC.

3. Fee collectors shall submit the fees in their entirety to the state budget under subsection 2632 of the applicable state budget. Expenditure on inspection, licensing, and fee collection shall be allocated by the state budget in estimates of fee collectors within state budget expenditure regulations as per the law.

1. This Circular comes into force from March 21, 2024.

2. This Circular replaces Circular No. 79/2018/TT-BTC dated August 22, 2018 of the Minister of Finance.

3. Other details pertaining to the collection, submission, receipt vouchers, disclosure of fee collection regulations not mentioned under this Circular shall conform to: the Law on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government elaborating the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendment to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government elaborating the Law on Fees and Charges; the Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19,2020 of the Government elaborating the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendment to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government elaborating administrative of the State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and instruments and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding implementation of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.

4. If documents referred to under this Circular are amended or replaced, the new versions shall prevail.

5. Difficulties that arise during the implementation of this Circular should be reported to the Ministry for consideration./.