Circular No. 08/2018/TT-BTC on the level of collection, collection regime, submission, management, and use of fees in chemical activities

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for managing and supervising insurance activities.

use of fees in chemical activities

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

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Chemicals Law on November 21, 2007;

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

Pursuant to Decree No. 113/2017/NĐ-CP dated October 9, 2017 of the Government detailing and guiding the implementation of certain provisions of the Chemical Law;

On the basis of Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular stipulating the rates, collection procedures, submission, management, and use of fees in chemical activities.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation This Circular stipulates the rates, collection procedures, submission, management, and use of fees in chemical activities.

2. Applicability This Circular applies to:

a) Organizations and individuals requesting issuance of Permits and Certificates in chemical activities; approval of Chemical Accident Prevention and Response Plans;

b) State agencies authorized to issue Permits and Certificates in chemical activities; approval of Chemical Accident Prevention and Response Plans;

c) Other organizations and individuals related to the collection and payment of fees in chemical activities as prescribed in this Circular.

Article 2. Fee Payers When submitting applications for state agencies to issue Permits and Certificates in chemical activities; approval of Chemical Accident Prevention and Response Plans, organizations and individuals must pay fees as prescribed in this Circular.

The fee collectors specified in this Circular are state agencies authorized to issue Permits and Certificates in chemical activities, approval of Chemical Accident Prevention and Response Plans pursuant to Clause 4, Article 14 and Article 41 of the Chemical Law, Decree No. 113/2017/NĐ-CP dated October 9, 2017 of the Government detailing and guiding the implementation of certain provisions of the Chemical Law, and any subsequent amendments or replacements thereof.

Article 3. Fee Collection Organizations

1. This Circular hereby attaches the Table of Fee Rates in Chemical Activities.

Article 4. Fee Rates

2. Fees in chemical activities shall be collected in Vietnamese Dong (VND).

2. Fee collectors shall declare fees monthly and settle accounts annually as prescribed in Clause 3, Article 19; submit fees according to the provisions of Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 5. Declaration and Payment of Fees

1. Not later than the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the account for pending budget payments opened at the State Treasury.

1. Fee collectors shall remit the entire amount of fees collected into the State budget according to the current State Budget Classification. The costs for fee collection shall be covered by the State budget within the organizational budget according to the State budget expenditure standards as prescribed by law.

Article 6. Management and Use of Fees

2. In cases where fee collectors are allocated operational costs according to government regulations or

1. This Circular takes effect from March 12, 2018, replacing Circular No. 170/2016/TT-BTC dated October 26, 2016 of the Minister of Finance stipulating the rates, collection procedures, submission, management, and use of fees and surcharges in chemical activities.

Article 7. Implementation Organization

2. Matters related to the collection, submission, management, and use of fees not addressed in this Circular shall be implemented according to the guidance provided in the Law on Fees and Surcharges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Surcharges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and surcharges under the State budget, and any subsequent amendments or replacements thereof.

3. Organizations and individuals subject to fee payments and relevant agencies are responsible for implementing this Circular. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for review and guidance./.

Deputy Minister of FINANCE