Circular No. 04/2012/TT-BTC stipulates the regime for collection, payment, management, and use of fees and charges in veterinary work. This document applies to organizations and individuals performing veterinary work according to the Fee and Charge Schedule attached to this Circular.
Đối tượng áp dụng
Domestic and foreign organizations and individuals when performing veterinary work as specified in the Fee and Charge Schedule attached to this Circular by the State administrative agency for veterinary work (the collecting agency).
Các điểm cốt lõi
- Organizations and individuals must pay fees and charges when performing veterinary work as specified in the Fee and Charge Schedule attached to this Circular.
- The level of fee and charge collection is implemented according to the Fee and Charge Schedule for veterinary work issued together with this Circular.
- Fees and charges in veterinary work are revenue belonging to the state budget. The fee and charge collecting agency retains 100% of the collected fee and charge amount to cover costs for managing the collection of fees and charges.
- The Department of Animal Health and District Animal Health Service will adjust from surplus agencies to deficit agencies within the total amount of fees and charges retained according to the provisions of this Circular.
- This Circular takes effect from March 1, 2012.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Citizens and businesses will have to comply with the regulations on fees and charges in veterinary work, helping to strengthen management and control of veterinary activities.
- Negative impact: It may impose a financial burden on organizations and individuals providing veterinary services.
- Veterinary service providers may need to adjust service prices to offset costs arising from fee collection.
❓ Câu hỏi thường gặp
Which organizations and individuals need to pay fees and charges in veterinary work?
Organizations and individuals performing veterinary work as specified in the Fee and Charge Schedule attached to this Circular.
How are the levels of fee and charge collection defined?
The level of fee and charge collection is implemented according to the Fee and Charge Schedule for veterinary work issued together with this Circular.
What responsibilities does the State administrative agency for veterinary work have?
The State administrative agency for veterinary work (the collecting agency) is responsible for organizing the collection, payment, management, and use of fees and charges in veterinary work as stipulated in this Circular.
How will the collected fees and charges be used?
Fees and charges in veterinary work are revenue belonging to the state budget. The fee and charge collecting agency retains 100% of the collected fee and charge amount to cover costs for managing the collection of fees and charges.
When does this Circular take effect?
This Circular takes effect from March 1, 2012.
Toàn văn
CIRCULAR
Regulations on the collection, submission, management, and use
of fees and charges in veterinary work
___________________________________
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;
Pursuant to Decree No. 33/2005/NĐ-CP dated March 15, 2005 of the Government detailing some provisions of the Ordinance on Veterinary Work; Decree No. 119/2008/NĐ-CP dated November 28, 2008 amending and supplementing certain articles of Decree No. 33/2005/NĐ-CP dated March 15, 2005; Decree No. 98/2011/NĐ-CP dated October 26, 2011 amending and supplementing certain articles of decrees on agriculture;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Agriculture and Rural Development at Circular No. 3081/BNN-TC dated October 26, 2011,
The Ministry of Finance stipulates the regulations on the collection, submission, management, and use of fees and charges in veterinary work, as follows:
Article 1. Scope of Regulation and Applicability
Article 1. This Circular stipulates the regulations on the collection, submission, management, and use of fees and charges in veterinary work.
Article 2. The entities subject to payment of fees and charges in veterinary work are organizations and individuals within and outside Vietnam when they are provided with veterinary services by state administrative agencies for veterinary work as specified in the Fee and Charge Table attached to this Circular.
Article 3. State administrative agencies for veterinary work shall be responsible for organizing the collection, submission, management, and use of fees and charges in veterinary work in accordance with the provisions of this Circular (hereinafter referred to as the collecting agency).
Article 4. Fees and charges in veterinary work shall not be collected in the following cases:
- Products of animals carried by hand upon importation for personal use during travel;
- Inspection of animals according to diplomatic protocol when exiting or entering the country (if applicable).
Article 2. Level of Collection of Fees and Taxes
The amount of fees and charges in veterinary work shall be implemented according to the Fee and Charge Table in veterinary work attached to this Circular.
Article 3. Collection, Payment, Management, and Use of Fees and Charges
Fees and charges in veterinary work stipulated in this Circular are revenue belonging to the state budget.
Article 1. The fee and charge collecting agency is entitled to retain 100% of the amount of fees and charges collected to cover expenses for managing the collection of fees and charges as prescribed in Decree No. 24/2006/NĐ-CP dated March 6, 2006.
Article 2. In the case where the amount of fees and charges collected by a collecting agency is lower than the approved budget estimate, then the Department of Animal Health (for central-level collecting agencies) and the District Animal Health Office (for local-level collecting agencies) shall organize the redistribution from surplus agencies to deficit agencies within the total amount of retained fees and charges and shall implement as follows:
a) At the end of each month and quarter, the collecting agencies shall base their actions on the amount of fees and charges collected and the amount allowed to be spent according to the approved budget estimate (annual budget divided into quarters and months). If the amount of fees and charges collected exceeds the approved budget estimate, the excess must be deposited into the account of the Department of Animal Health (for central-level collecting agencies) or the District Animal Health Office (for local-level collecting agencies) for redistribution to subordinate agencies that have insufficient revenue as stipulated in this Circular.
b) The Department of Animal Health and the District Animal Health Office may open additional deposit accounts at the State Treasury where transactions take place to redistribute retained fees and charges among agencies at the same level as prescribed.
c) The retained fees and charges for the collecting agency, if reduced in a year, will correspondingly reduce spending. At the end of the year, any unspent funds may be carried forward to the next year for continued spending according to the prescribed regulations.
Article 4. Organization of Implementation
Article 1. This Circular takes effect from March 1, 2012.
2. The following regulations are abolished:
a) Circular No. 136/2010/TT-BTC dated September 13, 2010 of the Ministry of Finance guiding the regulations on the collection, submission, and management and use of fees and charges in veterinary work;
b) Items 4, 8, 9, and 11 of Appendix 2; Section A, Item 2 and Item 3 of Section B, Sections III, IV, VI, VII of Section C, Section D, and Section G of Appendix 4 issued together with Circular No. 199/2010/TT-BTC dated December 13, 2010 of the Ministry of Finance guiding the regulations on the collection, submission, management, and use of fees and charges for quality control, safety, hygiene, and aquatic animal health.
Article 3. Other matters related to the collection, submission, management, use, declaration, payment of fees, and publicizing the fee collection system not covered in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.
Article 4. During the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.
DEPUTY MINISTER
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