Thông tư 73/2014/TT-BTC phí đánh giá điều kiện hoạt động kiểm định

MINISTRY OF FINANCE

Circular No. 73/2014/TT-BTC dated May 30, 2014 of the Ministry of Finance prescribing the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements, charges for making judgment on conditions for performing the inspection and fees for granting the certificate being qualified for performing the technical inspection on labor safety

Pursuant to the Ordinance No. 38/2001/PL-UBTVQH10dated August 28, 2001 of the Standing Committee of National Assembly on charges and fees;

Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002 of the Government detailing the implementation of the Ordinance on charges and feels the Decree No. 24/2006/ND-CP dated March 06, 2006 of the Government amending and supplementing a number of articles of the Decree No. 57/2002/ND-CP dated June 03, 2002;

Pursuant to the Decree No. 45/2013/ND-CP dated May 10, 2013 of the Government detailing a number of articles of the Labor Code on working time, rest time and occupational safety and hygiene;

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government detailing the function, tasks, powers and organizational structures 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 collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements, charges for making judgment on conditions for performing the inspection and fees for granting the certificate being qualified for performing the technical inspection on labor safety

Article 1. Subject of paying charges and fees

1. Organizations, individuals using machinery, equipment and supplies subject to strict labor safety requirements when requesting the technical inspection agencies  on labor safety (hereinafter referred to as the inspection agencies) to perform the inspection shall pay charges for inspection as prescribed under this Circular.

2. Organizations submitting the dossier of making judgment on conditions for technical labor safety inspection shall pay charges for making judgment and pay charges when being granted the certificate of being qualified for technical labor safety inspection as prescribed under this Circular.

Article 2. Collecting agencies

1. The inspection agencies (including public service delivery units and enterprises) performing the inspection is the agency collecting charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements.

2. The Department of Labor Safety (the Ministry of Labor, Invalids and Social Affairs is the agency collecting charges for making judgment on conditions for performing the inspection, and fees for granting the certificate of being qualified for technical inspection on labor safety.

Article 3. Rate of charge and fee

1. Rate of charge and fee for inspection of machinery, equipment and supplies subject to strict labor safety requirements; charges for making judgment on conditions for performing the inspection; fees for granting the certificate of being qualified for technical inspection on labor safety shall follow the table of charge rate promulgated together with this Circular.

2. The charge rate for inspection applied at the inspection agency being the enterprise includes the value added tax.

Article 4. Management and use of charge and fee

1. Charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements

a) Charges collected by the public service delivery units is the revenue of the state budget, the collecting agency may deduct 90% of the total collected amounts to cover the expenses as prescribed under the Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing the Finance Ministry’s Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of the law provisions on charges and fees.

The collecting agency shall remit 10% of the total collected amounts into the state budget according to the corresponding chapter, category, clause, item, and sub-item in the current State Budget Index.

When collecting charges and fees, the collecting agency shall give the receipts to payers as stipulated.

b) The inspection charge collected by the inspection agency being the enterprise is the revenue not belonging to the state budget. The enterprise shall have the obligation of paying tax as prescribed by the law for the collected charge amount and it shall manage and use the collected charge amount after paying tax as stipulated. When collecting charges and fees, the collecting agency shall give the receipts to payers according to the law. 

2. Charges for making judgment on conditions for performing the inspection  and fees for granting the certificate of being qualified for technical inspection on labor safety is the revenue of the state budget, the collecting agency may deduct 90% of the total collected charge amounts to cover the expenses as prescribed under the Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing the Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of the law provisions on charges and fees. The collecting agency shall remit 10% of the collected charge amounts into the state budget according to the corresponding chapter, category, clause, item, and sub-item in the current State Budget Index.

When collecting charges and fees, the collecting agency shall give the receipts to payers as stipulated by the Ministry of Finance;

3. Other matter related to the collection, payment, management, use and publicity of collection regime which are not mentioned in this Circular shall comply with the guidance in the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of the law provisions on charges and fees, the Circular No.  45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing the Finance Ministry’s Circular No. 63/2002/TT-BTC dated July 24, 2002 guiding the implementation of the law provisions on charges and fees, the Circular No. 156/2013/TT-BTC date November 06, 2013 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Law on Tax Administration; the law on amending and supplement a number of articles of the Law on Tax Administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government, the Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget, the Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010 on goods sale and service provision invoices and other amending and supplementing documents (if any);

Article 5. Organization of implementation

1. This Circular takes effect on July 15, 2014.

2. To annul the Circular No. 20/2009/TT-BTC dated February 04, 2014 of the Ministry of Finance prescribing the rates and collection, payment, management and use of charges for inspection of machinery, equipment and supplies subject to strict labor safety requirements.

3. In the course of implementation, agencies, organizations and individuals should promptly report arising problems to the Ministry of Finance for consideration and additional guidance.

For the Minister

Deputy Minister

Vu Thi Mai