Circular No. 106/2014/TT-BTC on the level of collection, collection regime, submission, management, and use of fees for reviewing applications for Certificates confirming genetically modified plants meet conditions for use as food and animal feed

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for examining conditions for scientific and technological activities

||| file for issuing a certificate confirming genetically modified plants meet the conditions for use as food and animal feed

|||

_______________________

Based on 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 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 69/2010/NĐ-CP dated June 21, 2010 and Decree No. 108/2011/NĐ-CP dated November 30, 2011 of the Government on biosafety with genetically modified organisms, genetic material, and products derived from genetically modified organisms;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating 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 fee collection rate, collection procedures, payment, management, and use of fees for reviewing files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed as follows:

Clause 2. Any material costs, working expenses arising during the testing of fire prevention and firefighting equipment; printing and affixing of test labels requested by organizations and individuals shall be borne by them according to actual expenditures, in compliance with the law.

Organizations and individuals applying for issuance of certificates confirming genetically modified plants meet the conditions for use as food and animal feed must pay the fee for reviewing the application file according to the provisions of this Circular.

Article 2. Collection Agency

Units assigned by the Ministry of Agriculture and Rural Development to organize reviews and collect fees shall be responsible for organizing the collection, payment, management, and use of fees for reviewing files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed according to the provisions of this Circular.

Article 3. Time limit for payment of fees

The time limit for paying the review fee for files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed is no later than five (05) days from the date of receipt of the written notification from the agency accepting the file that the application is valid.

Article 4. Fee Rates

Clause 1. The fee for reviewing files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed is 120,000,000 VND per review.

Clause 2. The review fee for files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed shall be collected in Vietnamese Dong.

Article 5. Organization of collection, payment, management, and use of fees

Clause 1. The fee for reviewing files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed is a revenue item under the state budget.

Clause 2. The collecting agency may retain ninety percent (90%) of the collected fees to cover costs for the review work and fee collection, including the following items:

Point a) Payment for individuals directly performing the review work and fee collection: salary, wages, allowances, contributions as prescribed based on salary (health insurance, social insurance, unemployment insurance, and trade union fees); excluding salary expenses for officials and civil servants who already receive salaries from the state budget according to the prescribed regulations;

Point b) Direct costs for implementing the review work and fee collection such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental costs, lodging costs) according to current standards and norms;

Point c) Regular maintenance and major repair costs for assets, machinery, and equipment directly serving the implementation of the review work and fee collection; depreciation of fixed assets for conducting reviews and fee collection;

d) Expenses for purchasing materials, raw materials, and other related expenses directly linked to the implementation of examination and fee collection work;

Point d) Costs for organizing review meetings (including costs for reviewing and reporting on the review) of files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed according to Joint Circular No. 44/2007/TT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment and allocation of budgets for scientific and technological projects funded by the state budget and other amending, supplementing, or replacing documents (if any);

Point e) Rewards and welfare for staff directly performing the review work and fee collection within the unit according to the principle of an average of up to three (3) months' salary if the income this year exceeds last year's income, and up to two (2) months' salary if this year's income is lower or equal to last year's income after ensuring the costs specified in points a, b, c, and d of this clause;

Clause 3. The remaining ten percent (10%) of the collected fees must be paid into the state budget according to the chapters, sections, and sub-sections of the current State Budget Manual.

Article 6. Implementation Organization

Clause 1. This Circular takes effect from September 25, 2014.

Clause 2. Other contents related to the collection, payment, management, and public disclosure of the review fee for files for issuing certificates confirming genetically modified plants meet the conditions for use as food and animal feed not stipulated in this Circular shall be implemented according to 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 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, the Law Amending and Supplementing Certain Articles of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the issuance and use of receipts for fees and charges under the state budget and other amending, supplementing, or replacing documents (if any).

Clause 3. Organizations and individuals subject to payment of fees and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.