Thông tư 91/2021/TT-BTC sửa đổi Thông tư 191/2016/TT-BTC và Thông tư 56/2018/TT-BTC

CIRCULAR

Amending and supplementing a number of articles of the Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses, and the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance, prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency

_______________

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated 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, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Circular No. 191/2016/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses, and the Circular No. 56/2018/TT-BTC dated June 25, 2018, prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency.

Article 1. To amend and supplement a number of articles of the Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses

1. To amend and supplement Clause 2, Article 4 as follows:

“2. Charge- and fee-collecting organizations shall declare and remit the collected charge and fee amounts on a monthly basis and finalize such amounts on an annual basis under the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration. Charge- and fee-collecting organizations shall remit charge amounts at the rates prescribed in Article 5 of this Circular and the whole collected fee amounts into the state budget according to the chapter, item and sub-item of the State Budget Index”.

2. To amend and supplement Clause 1, Article 5 as follows:

“1. Charge-collecting organizations may retain 70% of the collected charge amounts to cover service provision and charge collection expenses and remit 30% of such amounts into the state budget; except the case prescribed in Clause 2 of this Article. The retained charge amounts shall be managed and used in accordance with Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; specifically, other expenses relating to work performance, service provision and charge collection include: expenses for field survey of mineral exploration areas, inspection, evaluation, and organization of appraisal meetings or meetings of councils for appraisal and evaluation of mineral deposits (inclusive of expenses for making remarks and appraisal reports)”.

3. To amend and supplement Clause 2, Article 6 as follows:

“2. Other contents relating to the collection, remittance, management and use of charges and fees, documents for charge and fee collection and publicity of regulations on charge and fee collection that are not mentioned in this Circular must comply with the Law on Fees and Charges; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Decree No. 126/2020/ND-CP, and the Circular No. 303/2016/TT-BTC dated November 15, 2017 of the Minister of Finance on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget”.

Article 2. To amend and supplement a number of articles of the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency

1. To amend and supplement Clause 2, Article 4 as follows:

“2. Charge-collecting organizations shall declare and remit the collected charge amounts on a monthly basis and finalize such amounts on an annual basis under the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration. Charge-collecting organizations shall remit charge amounts at the rates prescribed in Article 5 of this Circular into the state budget (the central budget) according to the chapter, item and sub-item of the State Budget Index”.

2. To amend and supplement Clause 2, Article 5 as follows:

“2. Charge-collecting organizations being state agencies that have their operating expenses covered by charge collection sources under Clause 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges shall be allowed to deduct 65% of the total amount of actual collected appraisal charges for the appraisal, charge collection and remit 35% to the state budget. The retained charge amounts shall be managed and used in accordance with Article 5 of the Government’s Decree No. 120/2016/ND-CP; specifically, other expenses relating to work performance, service provision and charge collection include: expenses for inspection and assessment at the facility, at the project implementation site and organization of meetings of councils for appraisal and evaluation of the environmental impact assessment report (expenses for collection of opinions, appraisal comments and appraisal reports); level of expenses must comply with the Circular No. 02/2017/TT-BTC dated January 06, 2017 of the Minister of Finance providing guidance on management of the budget for environmental protection activities.”     

3. To amend and supplement Clause 2, Article 6 as follows:

“2. Other contents relating to the collection, remittance, management and use of charges, documents for charge collection and publicity of regulations on collection of charges for appraisal of the environmental impact assessment reports that are not mentioned in this Circular must comply with the Law on Fees and Charges; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Decree No. 126/2020/ND-CP, and the Circular No. 303/2016/TT-BTC dated November 15, 2017 of the Minister of Finance on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget”.

Article 3. Effect

1. This Circular takes effect on December 15, 2021.

2. In case the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing of replacing documents shall prevail.

3. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai