Agreement on Management of Fees and Service Charges in Oudomxay Province
乌多姆赛省关于手续费与服务费管理的协议
ຂໍ້ຕົກລົງ ວ່າດ້ວຍການຄຸ້ມຄອງ ຄ່າທຳນຽມ ແລະ ຄ່າບໍລິການ ຢູ່ແຂວງອຸດົມໄຊ
Summary
This Agreement issued by Oudomxay Province stipulates the principles, rules, methods, and measures for the collection, remittance, and management of fees and service charges of all national departments in the province, aiming to unify, centralize, correctly, and completely incorporate revenues and expenditures into the provincial budget management.
Articles
Article 1
Purpose. This agreement stipulates the principles, rules, methods, and measures for the implementation of the collection and management of fees and service charges by various state departments in Oudomxay Province, to ensure the uniformity of fee and service charge revenue and expenditure, facilitate management, promotion, monitoring, and inspection, and clarify the responsibilities for collection and management at all levels, making them detailed and clear. The aim is to centralize, correctly, and completely manage the budget revenue of Oudomxay Province in accordance with laws and regulations, to timely meet budget expenditures, contribute to the economic and social development of the province in each period, and achieve the established forecast levels.
Article 2
Management of Fees and Service Charges. Management of fees and service charges refers to the correct collection, remittance, and utilization of fees and service charges in accordance with the mechanisms, principles, and rules established by the government in each period, ensuring fairness, transparency, and achievement of the set plans.
Article 3
Definition of Terms. The terms used in this Agreement shall have the following meanings: 1. "Fee" means a national administrative authority fee collected in currency by the State through its departments, by means of confirmation and/or permission, from individuals, legal persons, or organizations engaged in economic and social activities; 2. "Service Charge" means a technical management fee collected in currency by state departments, on a non-profit basis, from individuals, legal persons, or organizations using the services of state departments, for the purpose of subsidizing state budget expenditures; 3. "Fee and Service Charge Declarant" means an individual, legal person, or state organization that must declare fees and service charges to a state department or a legal person with management responsibilities, in order to apply for a document confirming the amount of fees and/or service charges payable to the State; 4. "Fee and Service Charge Payer" means an individual, legal person, or state organization that must pay fees and service charges in order to apply for certificates, permits, and services of state departments; 5. "Fee Collector" means an organization authorized and responsible for collecting fees; 6. "Service Charge Collector" means a state department and/or legal person assigned to collect service charges; 7. "Tax Officer" means a tax official appointed to perform duties at a specific location or in a specific task, holding the status of an investigation-inquiry officer; 8. "Tax Revenue Information System (TaxRIS)" means the Tax Revenue Information System; 9. "Smart Tax" means a modern, rapid tax declaration and payment system conducted through the banking system; 10. "Automated Teller Machine (ATM)" means withdrawal or payment via an automated teller machine; 11. "Mobile Banking" means online declaration and payment via a mobile phone or computer banking system; 12. "(Wallet-type Mobile Payment)" means transfer, declaration, and payment via mobile phone.
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