Circular No. 02/2021/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for inspecting fire prevention and fighting equipment.

CIRCULAR

REGULATING THE LEVEL OF COLLECTION, COLLECTION REGIME, SUBMISSION, MANAGEMENT AND USE OF FEES FOR FIRE FIGHTING EQUIPMENT TESTING

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On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on State Budget June 25, 2015;

On the basis of Law on Personal Income Tax dated June 13, 2019;

Decree No. Decision No. 120/2016/NĐ-CP August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Decree No. 136/2020/NĐ-CP November 24, 2020, the Government's Decree detailing certain provisions and implementation measures of the Law on Fire Prevention and Combating and the Law Amending and Supplementing Certain Provisions of the Law on Fire Prevention and Combating;

Decree No. 126/2020/NĐ-CP October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Decree No. 87/2017/NĐ-CP July 26, 2017 of the Government stipulating 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 issues this Circular regulating the level of collection, collection regime, submission, management and use of fees for fire fighting equipment testing.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection regime, submission, management and use of fees for fire fighting equipment testing.

Article 2. This Circular applies to organizations and individuals requesting fire fighting equipment testing; organizations collecting fees for fire fighting equipment testing; other organizations and individuals related to the collection, submission, management and use of fees for fire fighting equipment testing.

Article 2. Persons Paying Fees

Organizations and individuals must pay the fee according to the provisions of this Circular when submitting applications for fire fighting equipment testing to competent authorities.

Article 3. Fee Collection Organizations

The agencies and units specified in points a and b of Clause 11, Article 38 of the Government's Decree No. 136/2020/NĐ-CP dated November 24, 2020 detailing certain provisions and implementation measures of the Law on Fire Prevention and Combating and the Law Amending and Supplementing Certain Provisions of the Law on Fire Prevention and Combating are the organizations collecting fees according to the provisions of this Circular.

Article 4. Fee Rates

Article 1. The level of fee collection shall be implemented in accordance with the Fire Fighting Equipment Testing Fee Schedule attached to this Circular.

Article 2. The costs of fuel and necessary travel expenses arising during fire fighting equipment testing; printing and affixing test labels shall be borne by the organization or individual requesting the test according to actual expenses incurred, in compliance with the law.

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

Article 2. The fee collection organizations shall declare and submit fees monthly and settle accounts annually in accordance with the Law on Tax Administration No. 38/2019/QH14 and the Government's Decree No. 126/2020/NĐ-CP dated October 19, 2020 detailing certain provisions of the Law on Tax Administration.

Article 6. Management and Use of Fees

The fee collection organizations may retain 90% of the collected fees to cover expenses for the items stipulated in Article 5 of the Government's Decree No. 120/2016/NĐ-CP dated August 23, 2016 and remit 10% of the collected fees to the state budget according to the current state budget classification.

Article 7. Implementation Organization

Article 1. This Circular takes effect from February 22, 2021 and replaces Circular No. 227/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance regulating the level of collection, collection regime, submission, management and use of fees for fire fighting equipment testing and Circular No. 112/2017/TT-BTC dated October 20, 2017 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 227/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance.

Article 2. Other matters related to declaration, collection, submission, management, use, and publicizing the fee collection regime not regulated in this Circular shall be carried out in accordance with the Law on Fees and Charges; the Government's Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; the Law on Tax Administration No. 38/2019/QH14; the Government's Decree No. 126/2020/NĐ-CP dated October 19, 2020 detailing certain provisions of the Law on Tax Administration; and Circular No. 303/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget.

3. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

FIRE FIGHTING EQUIPMENT TESTING FEES SCHEDULE

(Attached to Circular No. .../2021/TT-BTC dated January 8, 2021 issued by the Minister of Finance)

Remarks: The number of testing equipment shall be carried out in accordance with relevant technical standards or guidelines of the Ministry of Public Security./.