Circular No. 101/2020/TT-BTC stipulates the rates of fees and charges, the collection system, payment, and management of fees and charges in veterinary work.

CIRCULAR

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

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

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. 87/2017/NĐ-CP dated July 26, 2017, issued by 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, system of collection, payment, management of fees and charges in veterinary work.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, system of collection, payment, management of fees and charges in veterinary work.

2. This Circular applies to persons paying, organizations collecting fees and charges in veterinary work, and other organizations and individuals related to the collection, payment, and management of fees and charges in veterinary work.

Article 2. Fee and Charge Payers

Organizations and individuals requesting state administrative agencies responsible for veterinary work to perform tasks involving the collection of fees and charges as stipulated in the attached Fee and Charge Table must pay such fees and charges.

Article 3. Organizations collecting fees and charges

Organizations collecting fees and charges in veterinary work include the Animal Health Department; Regional Animal Health Inspection Departments I, II, III, IV, V, VI, VII; Border Animal Quarantine Departments in Lang Son, Lao Cai, and Quang Ninh; Central I and II Veterinary Drug Testing Centers; Central I and II Veterinary Sanitation Inspection Centers; Central Veterinary Diagnostic Center; Departments with specialized management functions in veterinary work as provided for in Article 6 of the Law on Animal Health; Agricultural Service Centers, Departments of Agriculture, Economic Departments under People's Committees at district level assigned specialized management functions in veterinary work.

Article 4. Rates of Fees and Charges

The level of collection of fees and charges in veterinary work shall be implemented according to the Fee and Charge Table for veterinary work attached to this Circular.

Article 5. Declaration, Payment of Fees and Charges

1. By the fifth day of each month, organizations collecting fees must transfer the amount of fees collected from the previous month into the fee account awaiting submission to the State Treasury opened at the Treasury.

2. Organizations collecting fees and charges shall declare and pay the amount of fees and charges collected monthly and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 6. Management of fees and charges

1. Organizations collecting fees and charges must submit the entire amount of fees and charges collected to the State budget, except in cases provided for in Clause 2 of this Article. The source of funds to cover the costs of performing tasks and collecting fees and charges shall be allocated from the State budget within the organization's approved budget according to the State budget expenditure regulations.

2. In cases where the organization collecting fees is a state agency allocated operational costs from fee revenues or a public service unit as provided for in Clause 1 of Article 4 of 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, may retain 90% of the collected fees to cover expenses for the contents specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, including expenses related to the performance of tasks, services, and fee collection, such as disease prevention and control for animals; and submit 10% of the collected fees to the State budget according to the current State Budget Classification.

3. In cases where within an organization collecting fees, the amount of fees collected is lower than the approved budget estimate, the Animal Health Department (for centrally-managed organizations) shall reallocate from surplus organizations to deficit organizations within the total amount of retained fees and shall implement as follows:

a) At the end of each quarter, organizations collecting fees shall base their actions on the amount of fees collected and the approved budget estimate (annual budget divided into quarters). If the amount of fees collected exceeds the approved budget estimate, they must deposit the difference into the Animal Health Department's account (for centrally-managed organizations) to reallocate to subordinate agencies that lack sufficient revenue as stipulated in this Circular.

b) The Animal Health Department may open additional bank accounts at the Treasury where transactions take place to reallocate fees retained between organizations at the same level according to the provisions of this Circular.

Article 7. Implementation Organization

1. This Circular takes effect from January 11, 2021.

2. This Circular replaces Circular No. 285/2016/TT-BTC dated November 14, 2016 of the Minister of Finance regulating the level of collection, system of collection, payment, and management of fees and charges in veterinary work; abolishes Articles 1, 2, and 3 of Circular No. 44/2018/TT-BTC dated May 7, 2018 of the Minister of Finance amending and supplementing certain provisions of Circular No. 285/2016/TT-BTC dated November 14, 2016 regulating the level of collection, system of collection, payment, and management of fees and charges in veterinary work; and Circular No. 286/2016/TT-BTC dated November 14, 2016 of the Minister of Finance regulating the level of collection, system of collection, payment, management, and use of fees for quality and safety assessment in agriculture.

3. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the system of fees and charges not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges, 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; the Law on Tax Administration, Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; 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 charges belonging to the State budget.

4. During the implementation process, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

5. 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.