This Decision stipulates the regime for collection, payment, management, and use of fees for drug testing, drug samples, raw materials for drugs, and cosmetics for domestic and foreign organizations and individuals engaged in production and business activities. This Decision replaces previous Circulars and takes effect from the date of publication in the Official Gazette.
适用范围
Organizations and individuals, both domestic and foreign, producing, trading in raw materials for drugs, drug samples, drugs for disease prevention and treatment, and cosmetics.
要点
- Organizations and individuals must pay the testing fee according to the rates specified in the Fee Collection Schedule attached to this Decision.
- The collecting agency shall retain 90% of the total amount collected as fees to cover costs for testing and fee collection. After deducting the retained amount, 10% of the actual total fee collected must be remitted to the State budget.
- The collecting agency shall prepare a detailed budget for income and expenditure of fees according to the current government budget classification and settle accounts for the use of fee receipts; the amount of fees collected; the amount retained by the unit; the amount to be remitted to the State budget; the amount already remitted; and the amount still to be remitted to the State budget.
- This Decision replaces previous Circulars on the regime for collection, payment, management, and use of fees for drug testing, drug samples, raw materials for drugs, and medical equipment.
- Any provisions on testing fees that have been issued and are contrary to this Decision shall cease to be effective.
🌐 本文件的社会影响
- Positive impact: Charging testing fees will help ensure the quality of drugs, drug samples, raw materials for drugs, and cosmetics, thereby protecting public health.
- Negative impact: The cost of testing fees may increase the burden on domestic and foreign production and trading enterprises.
❓ 常见问题
Which agency is responsible for collecting the testing fees?
Testing facilities under the health sector are the agencies responsible for collecting testing fees for drugs, drug samples, raw materials for drugs, and cosmetics.
What is the ratio for retaining and remitting the testing fees?
The collecting agency shall retain 90% of the total amount collected as fees to cover costs for testing and fee collection. After deducting the retained amount, 10% of the actual total fee collected must be remitted to the State budget.
Which entity is responsible for preparing the budget for income and expenditure of fees?
The collecting agency is responsible for preparing the budget for income and expenditure of fees according to the current government budget classification and settling accounts for the use of fee receipts; the amount of fees collected; the amount retained by the unit; the amount to be remitted to the State budget; the amount already remitted; and the amount still to be remitted to the State budget.
Which Circular does this Decision replace?
This Decision replaces Circular No. 17/TT-LB dated March 7, 1995, jointly issued by the Ministry of Finance and the Ministry of Health, and Circular No. 32/1999/TTLT/BTC-BYT dated March 25, 1999, jointly issued by the Ministry of Finance and the Ministry of Health.
Are the old provisions on testing fees still valid?
Any provisions on testing fees that have been issued and are contrary to this Decision shall cease to be effective.
全文
DECISION OF THE MINISTER OF FINANCE
Regulations on the collection, submission, management, and use of fees for testing drugs, drug samples, raw materials for drugs, and cosmeticsdrugs, drug samples, raw materials for drugs, cosmetics
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THE MINISTER OF FINANCE
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;
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;
Based on Decision No. 37/2002/QĐ-TTg dated March 14, 2002 of the Prime Minister regarding the Program of Action of the Government to implement Resolution No. 07/NQ-TW dated November 27, 2001 of the Politburo on international economic integration;
After receiving comments from the Ministry of Health (in Circular No. 8797/YT-KH-TC dated November 17, 2004);
At the request of the Director of the Tax Policy Department,
DECISION:
Article 1. This Decision promulgates the Schedule of Testing Fees for Drugs, Drug Samples, Raw Materials for Drugs, and Cosmetics.
Article 2. Vietnamese organizations and individuals, as well as foreign organizations and individuals producing, trading in raw materials for drugs, drug samples, drugs for disease prevention and treatment, and cosmetics, when being tested by health sector laboratories for drugs, drug samples, raw materials for drugs, and cosmetics, must pay testing fees according to the levels specified in the Schedule of Testing Fees issued with this Decision.
Article 3.
1. Laboratories under the health sector conducting tests on drugs, drug samples, raw materials for drugs, and cosmetics have the responsibility to organize the collection, submission, management, and use of fees in accordance with the provisions of this Decision (hereinafter referred to collectively as the collecting agency).
2. The testing fees for drugs, drug samples, raw materials for drugs, and cosmetics stipulated in this Decision are revenue items belonging to the state budget, managed and used as follows:
a) The collecting agency is allowed to retain 90% of the total amount collected as fees to cover costs for testing and fee collection, including the following specific expenses:
- Payment of salaries or wages, allowances, contributions based on salaries or wages, overtime pay according to current regulations;
- Direct expenses serving the collection of fees such as office supplies, office materials, telephone, electricity, water, environmental sanitation (including industrial cleaning), travel expenses, official duties expenses, conference expenses, uniforms, shoes, protective gear for workers... according to current standards and norms;
- Regular maintenance, major repairs, and maintenance of assets, machinery, and equipment directly serving testing and fee collection activities;
- Purchase of materials, raw materials, chemicals, spare parts, and management equipment directly serving testing and fee collection activities;
- Hiring domestic and foreign experts, international cooperation, and renting means of transportation and facilities serving testing and fee collection activities;
- Other expenses directly related to testing and fee collection;
- Establishing a reward fund and welfare fund for staff directly involved in fee collection within the unit. The average annual contribution rate for both the reward fund and the welfare fund shall not exceed three months' salary if the revenue for the year exceeds that of the previous year, and two months' salary if it is lower or equal to the previous year.
The entire amount retained according to the above ratio must be balanced in the financial plan for the year. During the management process, funds must be used for the designated purposes according to current financial expenditure regulations and must be supported by legitimate invoices. At the end of the year, if the retained amount has not been fully spent, it can be carried over to the next year for continued spending according to the prescribed regulations.
b) The remaining amount (10%) after deducting the retained portion according to the ratio specified in point a, the collecting agency must remit to the state budget according to the corresponding chapters, types, categories, subcategories, and minor categories of the current state budget classification.
c) Annually, based on the fee collection rates, expense contents stipulated in this Decision, and current financial expenditure regulations, the fee collection agency prepares a detailed budget for income and expenditure of fees according to the current state budget classification, sends it to the supervising authority for review and consolidation, and submits it to the competent financial authority at the same level for approval. The fee collection agency implements the settlement of fee collection receipts; the amount of fees collected; the amount retained for the unit, the amount to be remitted to the state budget, the amount already remitted, and the amount still to be remitted to the state budget with the Tax Authority; and settles the use of the retained amount with the financial authority at the same level according to the prescribed regulations.
Article 4.
1. This Decision takes effect 15 days after its publication in the Official Gazette and replaces the following Circulars:
a) Circular No. 17/TT-LB dated March 7, 1995 of the Ministry of Finance and the Ministry of Health on the system of collection, submission, management, and use of fees for testing drug samples, raw materials for drugs, and medical equipment;
b) Circular No. 32/1999/TTLT/BTC-BYT dated March 25, 1999 of the Ministry of Finance and the Ministry of Health guiding amendments and supplements to Circular No. 17/TT-LB dated March 7, 1995 on the system of collection, submission, and management of fees for testing drug samples, raw materials for drugs, and medical equipment.
2. Issues related to the collection, submission, management, use, fee collection receipts, publicizing the fee collection system... not mentioned 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.
3. Any provisions on testing fees for drugs, drug samples, raw materials for drugs, and cosmetics that have been issued but are inconsistent with this Decision shall cease to be effective.
4. In the course of implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for study and supplementary guidance./.
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