Thông tư 02/2021/TT-BTC mức thu phí kiểm định phương tiện phòng cháy và chữa cháy

CIRCULAR

On prescribing the rates and the collection, remittance, management and use of appraisal charges for fire-fighting equipment

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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 Law on Tax Administration of June 13, 2019;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of 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. 136/2020/ND-CP of November 24, 2020, detailing a number of articles and measures to implement the Law on Fire Prevention and Fighting and the Law Amending and Supplementing a Number of Articles of the Law on Fire Prevention and Fighting;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of 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 and the collection, remittance, management and use of appraisal charges for fire-fighting equipment.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and the collection, remittance, management and use of appraisal charges for fire-fighting equipment.

2. This Circular applies to organizations and individuals requesting for appraisal of fire-fighting equipment; organizations collecting the appraisal charges for fire-fighting equipment; other organizations and individuals related to the collection, remittance, management and use of appraisal charges for fire-fighting equipment.

Article 2. Charge payers

An organization or an individual that submits a dossier of request the competent agency for appraising fire-fighting equipment shall pay charges according to this Circular.

Article 3. Charge collectors

Agencies and units prescribed at Points a and b, Clause 11, Article 38 of the Government’s Decree No. 136/2020/ND-CP of November 24, 2020, detailing a number of articles and measures to implement the Law on Fire Prevention and Fighting and the Law Amending and Supplementing a Number of Articles of the Law on Fire Prevention and Fighting shall be charge collectors for the charges specified in this Circular.

Article 4. Charge rates

1. Charge rates shall comply with the Tariff of appraisal charges for fire-fighting equipment issued together with this Circular.

2. Fuel cost and necessary per diem incurred when appraising the fire-fighting equipment; expenses for printing and affixing of appraisal stamps shall be paid by organizations or individuals requesting the appraisal based on actual costs and in accordance with the law regulations.

Article 5. Declaration, remittance of charges

1. By the 5th every month at the latest, charge collectors shall deposit the charge amounts collected in the previous month into an account of charges to be paid to the state budget, opened at the State Treasury.

2. Charge collectors shall declare and remit the collected charges on a monthly basis and make final accounts on an annual basis in accordance with the Law No. 38/2019/QH14 on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020 detailing a number of articles of the Law on Tax Administration.

Article 6. Management and use of charges

Charge collectors may retain 90% of the total collected charge amounts for expenses for spending items specified in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 and remit 10% of these amounts into the state budget according to chapters and sub-sections of the current state budget index.

Article 7. Organization of implementation

1. This Circular takes effect on February 22, 2021 and replaces the Circular No. 227/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates and the collection, remittance, management and use of appraisal charges for fire-fighting equipment and the Circular No. 112/2017/TT-BTC dated October 20, 2017 of the Minister of Finance amending and supplementing a number of articles of the Circular No. 227/2016/TT-BTC dated November 11, 2016 of the Minister of Finance.

2. Other contents related to declaration, collection, remittance, management, use and disclosure of collection regime of charges that are not specified in this Circular shall comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016 on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; Law No. 38/2019/QH14 on Tax Administration; the Government’s Decree No. 126/2020/ND-CP of October 19, 2020 detailing a number of articles of the Law on Tax Administration and the Circular No. 303/2016/TT-BTC dated November 15, 2016  of the Minister of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.

3. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall be applied.

4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and additional guidance./.