Thông tư 38 sửa đổi 2023
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Dự thảo Thông tư sửa đổi, bổ sung các Thông tư số 01, 02, 03, 04 của Bộ Giáo dục và Đào tạo quy định mã số, tiêu chuẩn chức danh nghề nghiệp và bổ nhiệm, xếp lương viên chức giảng dạy trong các cơ sở giáo dục mầm non, phổ thông công lập Show Tập tin đính kèm Tác giả: Trường Tiểu học Đông quang Tổng số điểm của bài viết là: 0 trong 0 đánh giá Click để đánh giá bài viết Trang chủ Thông tư số 60/2021/TT-BTC ngày 21/7/2021 của Bộ Tài chính sửa đổi... 60/2021-TT-BTC Quy phạm pháp luật Trung ương Thông
tư Bộ Tài chính Quản lý giá 21-07-2021 03-09-2021 Chưa có tình trạng Mô tả văn bảnFile đính kèmTHÔNG BÁOCHỈ ĐẠO ĐIỀU HÀNH - HƯỚNG DẪNGÓP Ý - LẤY Ý KIẾN DỰ THẢOLINK LIÊN KẾTPHẦN MỀM ĐƠN VỊ SỬ DỤNGTẢI BIỂU MẪU3. Mẫu tờ khai đăng ký mã số đơn vị có QHNS ( Mẫu 03_TT 185) (Dùng cho các dự án đầu tư ở giai đoạn thực hiện dự án)File đính kèm: 2. Tờ khai đăng ký mã số Đơn vị có QHNS (Mẫu_02_TT185) (Dùng cho các dự án đầu tư ở giai đoạn chuẩn bị đầu tư)File đính kèm: Ontario University Athletics (OUA) and the Lakehead Thunderwolves are excited to release the Men’s/Women’s Basketball schedule for the upcoming 2022-23 season. Thunderwolves Basketball will see plenty of action at home during the season, matching up against the Guelph Gryphons during their first games of the year on November 4th. Men’s/Women’s Basketball will resume a more familiar schedule seeing plenty of home and away weekends; with a total of 22 regular season games. OUA regular season games are slated to begin November 4, 2022. Thunderwolves exhibition game dates and times are available below. Thunderwolves fans can find the team’s schedule below. We look forward to welcoming our fans back this fall! Season Tickets will be open to the public in mid August with more information to follow in the coming weeks.  Join Campus Rec Today!Campus Recreation offers a wide range of activities for your fitness needs. Click to learn more!
CIRCULAR Prescribing the rates, collection and remittance of fee for grant of construction activity licenses and fee for grant of architecture practice certificates _____________ Pursuant to the Law on Charges and Fees dated November 25, 2015; Pursuant to the Law on the State Budget dated June 25, 2015; Pursuant to the Construction Law dated June 18, 2014; the Law on Amending and Supplementing a Number of Articles of the Construction Law dated June 17, 2020; Pursuant to the Law on Architecture dated June 13, 2019; Pursuant to the Law on Tax Administration dated June 13, 2019; Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; Pursuant to the Government’s Decree No. 15/2021/ND-CP dated March 03, 2021 on detailing a number of provisions on management of construction investment projects; Pursuant to the Government’s Decree No. 85/2020/ND-CP dated July 17, 2020 detailing a number of articles of the Law on Architecture; Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration; Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance; At the proposal of the Director of the Tax Policy Department; The Minister of Finance promulgates the Circular prescribing the rates, collection and remittance of fee for grant of construction activity licenses, fee for grant of architecture practice certificates. Article 1. Scope of regulation and subjects of application 1. Scope of regulation This Circular prescribes the rates, collection and remittance of fee for grant of construction activity licenses (including fee for grant of construction capacity certificates to organizations, fee for grant of construction practice certificates to individuals and fee for grant of construction activity licenses to foreign contractors), and fee for grant of architecture practice certificates. 2. Subjects of application a) Organizations that are granted construction capacity certificates, individuals who are granted construction practice certificates, architecture practice certificates; and foreign contractors that are granted construction activity licenses by competent state agencies. b) State agencies competent to grant construction capacity certificates to organizations, grant construction practice certificates to individuals, grant architecture practice certificates, and grant construction activity licenses to foreign contractors. c) Other organizations and individuals engaged in the collection and remittance of fee for grant of construction capacity certificates to organizations, construction practice certificates to individuals, architecture practice certificates, and construction activity licenses to foreign contractors. d) Socio-professional organizations satisfying the conditions for grant of construction practice certificates prescribed at Point c, Clause 1, Article 64 of the Government’s Decree No. 15/2021/ND-CP dated March 03, 2021 detailing a number of provisions on management of construction investment projects are not subject to this Circular. Article 2. Fee payers Fee payers shall pay the fees in accordance with this Circular when submitting dossiers of application for construction capacity certificates; for construction practice certificates, architecture practice certificates; or when receiving construction activity licenses. Article 3. Fee collectors State agencies competent to grant construction capacity certificates to organizations, grant construction practice certificates to individuals, architecture practice certificates, and grant construction activity licenses to foreign contractors as prescribed by law regulations shall collect the fees in accordance with this Circular. Article 4. Fee rates 1. The fee rates for grant of construction capacity certificates to organizations and construction practice certificates to individuals are specified as follows: a) The fee rate for grant, modification of levels or renewal are as follows: - For construction capacity certificates granted to organizations: VND 1,000,000 per certificate. - For construction practice certificates granted to individuals: VND 300,000 per certificate. b) The fee rate for re-grant, supplementation of contents, modification or extension of such certificates shall be equal to 50% of the rates specified at Point a of this Clause. 2. The fee rate for grant of architecture practice certificates is specified as follows: a) The fee rate for grant or renewal: VND 300,000 per certificate. b) The fee rate for re-grant, extension, recognition of such certificates shall be equal to 50% of the rates specified at Point a of this Clause. 3. The fee rate for grant of construction activity licenses to foreign contractors is VND 2,000,000 per license. 4. In cases of re-grant of certificates or licenses due to errors made by the competent state agency in the previous certificates or licenses, the fees shall not be collected. 5. Fees for grant of construction capacity certificates to organizations, construction practice certificates to individuals, architecture practice certificates, and construction activity licenses to foreign contractors shall be collected in Vietnam dong (VND). Article 5. Declaration and remittance of fees 1. Fee collectors shall declare and remit the collected fees in accordance with the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration. 2. The fee collectors shall remit 100% of total amount of the collected fees into the state budget according to the corresponding chapters, items and sub-items of the current State budget Index. Expenses for the grant of construction capacity certificates to organizations, construction practice certificates to individuals, architecture practice certificates, and construction activity licenses to foreign contractors, and expenses for fee collection shall be allocated by the state budget within its annual funding estimates according to the regime and norms of state budget expenditures prescribed by law regulations. Article 6. Organization of implementation 1. This Circular takes effect on August 08, 2022. 2. To repeal the Circular No. 172/2016/TT-BTC dated October 27, 2016 of the Minister of Finance prescribing the rates and collection and remittance of fee for grant of construction activity licenses. 3. For organizations and individuals that have submitted dossiers of application for certificates and licenses before the effective date of this Circular, upon being granted certificates or licenses, they shall pay the fees in accordance with the Circular No. 172/2016/TT-BTC. 4. Other contents related to the fee collection and remittance which are not guided in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; Law on Tax Administration; Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents; the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents. 5. In case relevant documents mentioned herein are amended, supplemented or replaced during the implementation of this Circular, these amending, supplementing or replacing documents shall be applied. 6. Fee payers and related agencies shall be responsible for implementing this Circular. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.
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