Thông tư 107/2012/TT-BTC phí, lệ phí quản lý chất lượng an toàn vệ sinh thủy sản

CIRCULAR

GUIDING THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES FOR MANAGEMENT OF AQUATIC PRODUCT QUALITY, SAFETY AND HYGIENE

Pursuant to the Government’s Decree No.57/2002/ND-CP, of June 03, 2002 detailing the implementation of the Ordinance on Charges and fees;

Pursuant to the Government’s Decree No.24/2006/ND-CP, of March 06, 2006 amending and supplementing a number of articles of the Decree No.57/2002/ND-CP, of June 03, 2002;

Pursuant to the Government’s Decree No.163/2004/ND-CP, of September 07, 2004 detailing the implementation a number of articles of the Ordinance on Food Hygiene and Safety; a number of articles of the Ordinance on veterinary medicine, the Ordinance on Livestock breed, the Ordinance on Plant Protection and Quarantine;

Pursuant to the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

After obtaining opinion of the Ministry of Agriculture and Rural Development at the official dispatch No.805/BNN-TC, of March 22, 2012;

At the proposal of Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular guiding the collection, remittance, management and use of charges and fees for management of aquatic product quality, safety and hygiene, as follows:

Article 1. Subjects of application

Foreign and Vietnamese organizations, individuals producing and trading in fisheries and aquatic products exporting, importing and domestic selling; producing and trading in veterinary drugs, animal feed, chemicals and bioproducts used in aquaculture in Vietnam shall pay charges and fees at the rates prescribed in Article 2 of this Circular when competent state agencies in the agriculture and rural development sector perform operations to manage food quality, safety and hygiene and aquatic product hygiene in accordance with laws.

Charges and fees for the management of aquatic product quality, safety and hygiene shall be collected in Vietnam dong. When foreign organizations or individuals wish to pay charges and fees in a foreign currency, they may pay them in the US dollar (USD) at the average exchange rate on the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of collection.

Article 2. Rates of charges, fees

Rates of Charges and fees for the management of aquatic product quality, safety and hygiene shall be implemented under the table of Charges and Fees promulgated together this Circular.

Article 3. The collection, remittance, management and use of Charges and fees

1. State management agencies in charge of aquatic product quality, safety and hygiene (including the Department of Quality Management of Agricultural, Forest and Aquatic Products, the Animal Health Department, the Aquaculture Department, their attached units and local management agencies in charge of aquatic product quality, safety and hygiene) that perform the operations on collection of charges, fees stated in Article 2 of this Circular shall organize the collection, remittance, management and use of charges and fees under this Circular (below collectively referred to as charge- and fee-collecting agencies).

2. Charges and fees for the management of aquatic product quality, safety and hygiene constitute a state budget revenue and shall be managed and used as follows:

2.1. Charge- and fee-collecting agencies may retain 85% of the total collected charge and fee amounts to cover expenses for the charge and fee collection under content of expense amounts specified in the Decree No.24/2006/ND-CP.

a) Charge- and fee-collecting agencies under the Department of Quality Management of Agricultural, Forest and Aquatic Products, the Animal Health Department and the Aquaculture Department shall base on the collected amounts they are allowed to retain to spend as prescribed, implement balance funds for their attached Charge- and fee-collecting units (including also the Department Offices) which do not have enough funds to assure the payment of minimum salaries to charge- and fee-collecting employees and expenses for the Departments’ management of food quality, safety and hygiene and aquatic hygiene of Departments, General department.

b) The Department of Quality Management of Agricultural, Forest and Aquatic Products, the Animal Health Department and the Aquaculture Department implement the annual revenue and expenditure estimates and report them to the Ministry of Finance for approval, open their own accounts at state treasuries which they have transactions for monitoring the collection and spending of re-distributed sums of money used for the charge and fee collection which are remitted by charge- and fee-collection units from their excessive revenues for transfer to units with insufficient funds. At the same time, by year end, if they have not used up these sums of money, they may carry them forward to subsequent years for use, and annually finalize these sums of money with the Ministry of Finance.

2.2. The remainder (15%) shall be remitted into the state budget by charge- and fee-collecting agencies according to the corresponding chapter, category, clause, item and sub-item in the current state budget index.

Article 4. Organization of implementation

1. This Circular takes effect from August 15, 2012. This Circular replaces the Circular No.199/2010/TT-BTC, of December 13, 2010 of the Ministry of Finance guiding the management and use of charges and fees for management of aquatic product quality, safety and hygiene, and aquatic veterinary

2. Other contents related to the collection, remittance, management, use, and publicity of regulations on the collection of charges not guided in this Circular comply with the guidance in the Finance Ministry’s Circular No.63/2002/TT-BTC of July 24, 2002, guiding the implementation of the law on charges and fees; the Circular No.45/2006/TT-BTC of May 25, 2006, amending and supplementing the Circular No.63/2002/TT-BTC, of July 24, 2002 and the Circular No.28/2011/TT-BTC, of February 28, 2011, of the Ministry of Finance, guiding a number of articles of the Law on Tax Administration and the Government s Decree No.85/2007/ND-CP of May 25, 2007, and the Government’s Decree No.106/2010/ND-CP of October 28, 2010.

3. Any problems arising in the course of implementation, organizations, and individuals should be promptly reported to the Ministry of Finance for study and additional guidance.

TABLE OF CHARGES, FEES RATES FOR MANAGEMENT OF AQUATIC PRODUCT QUALITY, SAFETY AND HYGIENE

(Issued together with the Minister of Finance’s Circular No.107/2012/TT-BTC of June 28, 2012)

Appendix No.1 - Fee rates for the management of aquatic product quality, safety and hygiene

Note: HACCP stands for the program on quality controlling based on Hazard Analysis and Critical Control Point.

Appendix No. 2 - Fee rates for the grant of certificate of aquatic work

Appendix No. 3 - Charge rates for the management of aquatic product quality, safety and hygiene

Appendix No. 4 - Charge rates for management work of aquatic product quality