Thông tư 50/2020/TT-BTC mức thu, nộp phí thẩm định điều kiện kinh doanh trong an toàn lao động

CIRCULAR

On prescribing the rates and the remittance of charges for appraisal of business conditions in the labor safety technical inspection activities and training in occupational safety and hygiene

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Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020 on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the COVID-19 epidemic;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates the Circular on prescribing the rates and the remittance of charges for appraisal of business conditions in the labor safety technical inspection activities and training in occupational safety and hygiene.

Article 1. The rates and the remittance of charges for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene

A non-business unit or an enterprise that requests the state management agency for appraising business conditions in labor safety technical inspection activities and training in occupational safety and hygiene shall pay charges as follows:

1. From the effective date of this Circular to the end of December 31, 2020, the charge rates to be remitted shall be equal 70% of the charge rates specified in Article 1 of the Circular No. 110/2017/TT-BTC dated October 20, 2017 of the Minister of Finance on amending and supplementing the Charge Tariff for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene attached to the Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prescribing the rates, the regime of collection, remittance, management and use of charges for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene (hereinafter referred to as the Circular No. 110/2017/TT-BTC).

During the effective period of this Circular, the charge rates for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene as prescribed in Article 1 of the Circular No. 110/2017/TT-BTC shall not be applied.

2. From January 01, 2021, the charge rates for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene as prescribed in Article 1 of the Circular No. 110/2017/TT-BTC shall be applied.

Article 2. Effect

1. This Circular takes effect from June 01, 2020 until the end of December 31, 2020.

2. Provisions on scope of regulations, subjects of application, charge payers, charge collectors; declaration and remittance of charge; management and use of charge; documents on the charge collection, publicity of charge collection regimes and other relevant regulations that are not prescribed in this Circular shall comply with the Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prescribing the rates, the regime of collection, remittance, management and use of charges for appraisal of business conditions in labor safety technical inspection activities and training in occupational safety and hygiene.

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