Decision No. 08/2005/QD-BTC on the regime for collection, payment, management, and use of fees and charges in veterinary work.

DECISION OF THE MINISTER OF FINANCE

Regulations on the collection, payment, management, and use of fees and charges in veterinary work

  THE MINISTER OF FINANCE

Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 on fees and charges dated August 28, 2001;

Pursuant to the Veterinary Ordinance dated April 29, 2004;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the Ordinance on fees and charges;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving comments from the Ministry of Agriculture and Rural Development (in Circular No. 1925/BNN-TC dated August 19, 2004);

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

 DECISION:

 Article 1. Issuing with this Decision the Table of Fee and Charge Rates for Veterinary Work to be uniformly applied throughout the country.

Article 2. The subjects required to pay veterinary fees and charges are domestic organizations and individuals, and foreign organizations and individuals when requesting state administrative agencies responsible for veterinary work to perform tasks specified in the Table of Fee and Charge Rates for Veterinary Work as stipulated in Article 1 of this Decision.

Article 3. No fees or charges will be collected in veterinary work in the following cases:

1. Animal products carried by hand upon importation for personal use during travel;

2. Health inspection of animals for diplomatic protocol upon departure or entry (if applicable).

Article 4. In cases where international treaties to which Vietnam is a party contain provisions different from those set forth in this Decision regarding fees and charges in veterinary work, such treaties shall apply.

Article 5. State administrative agencies responsible for performing tasks in veterinary work as specified for fee and charge collection have the responsibility to organize the collection, payment, management, and use of fees and charges in veterinary work in accordance with the provisions of this Decision (hereinafter referred to collectively as the collecting agency).

Article 6. Fees and charges in veterinary work as specified in this Decision are revenue items under the state budget, managed and used as follows:

1. The collecting agency is entitled to retain 90% (ninety percent) of the amount of fees and charges collected before remitting them to the state budget to cover expenses for managing the collection of fees and charges as follows:

a) Payment of salaries or wages; allowances; compensation for hazardous conditions, overtime, and extra hours; labor protection costs and uniform provision for workers according to regulations; professional training allowances; contributions based on salaries and wages for workers (including outsourced workers) serving the activities of fee and charge collection (excluding salary costs for civil servants already receiving state budget salaries) according to regulations;

b) Direct expenses for fee and charge collection such as office supplies, telephone, electricity, water, travel expenses, official duties expenses; printing (purchase) of declaration forms, permits, and other seals according to current standards and norms;

c) Regular maintenance and major repair costs for assets, machinery, and equipment used for fee and charge collection;

d) Expenses for conferences, seminars, training sessions, and publicity related to fee and charge collection in veterinary work;

đ) Purchase of materials, raw materials, equipment, working tools, and other related expenses for fee and charge collection according to the approved budget by the competent authority;

e) Establishment of a reward fund and welfare fund for staff directly involved in fee and charge collection in veterinary work within their units. The average annual maximum contribution to both the reward fund and welfare fund per person shall not exceed three months' salary if the current year's income exceeds that of the previous year, and twice the monthly salary if the current year's income is lower than or equal to the previous year.

2. In cases where the amount retained (90%) from fees and charges collected by a unit in veterinary work is lower than the approved budget expenditure, the Department of Animal Health (for units under central management) and the District Animal Health Office (for units under local management) may adjust funds from surplus units to deficit units within the total amount retained at the rate of 90% as prescribed above and implement as follows:

a) At the end of each month and quarter, units collecting fees and charges in veterinary work base their actual retention amounts and approved budget expenditures (annual budgets divided into quarters and months). If the actual retention amount exceeds the approved budget expenditure, the excess must be deposited into the account of the Department of Animal Health (for centrally managed units) or the District Animal Health Office (for locally managed units) to balance the shortfall of subordinate units as stipulated in this Decision.

b) The Department of Animal Health and District Animal Health Offices may open additional deposit accounts at the National Treasury where transactions take place to adjust retained fees and charges among units at the same level as prescribed.

c) Retained fees and charges for veterinary work (including the Department of Animal Health, District Animal Health Offices, and subordinate units collecting fees and charges in veterinary work) in a year, if reduced, will correspondingly reduce expenses. At the end of the year, if there is any unspent amount, it may be carried over to the next year for continued use according to the prescribed regulations.

3. The remaining portion of fees and charges in veterinary work (10%), the collecting agency must remit to the state budget according to the corresponding chapters, types, sections, sub-sections, and sub-subsections of the current state budget classification.

, Clause 1, Clause 2 Article 7a of this Regulation.

1. This Decision takes effect 15 days after its publication in the Official Gazette. The Circular No. 53/2001/TT-BTC dated July 3, 2001 of the Ministry of Finance guiding the system of collection, payment, management, and use of fees and charges in veterinary work is hereby abolished.

2. Matters related to the collection, payment, management, and use of fees and charges in veterinary work not covered in this Decision shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance on implementing legal provisions on fees and charges.

Article 8. Organizations and individuals subject to the payment of veterinary fees and charges, collecting agencies for veterinary fees and charges, and relevant agencies are responsible for enforcing this Decision.