Circular No. 112/2021/TT-BTC stipulates the fee collection levels, collection procedures, payment, management, and utilization in the field of aquaculture management.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees in the field of aquaculture management

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Fisheries Law dated November 21, 2017;

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

Pursuant to Decree No. 26/2019/NĐ-CP dated March 8, 2019 of the Government detailing some provisions and measures for implementing the Fisheries Law;

amending and supplementing certain forms of

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, collection system, payment, management, and use of fees for items listed in the Fee Schedule in the field of aquaculture management.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees for items listed in the Fee Schedule accompanying this Circular.

2. This Circular applies to fee payers, organizations collecting fees, and other entities related to the collection, payment, management, and use of fees in the field of aquaculture management.

Article 2. Persons Paying Fees

Organizations and individuals when submitting applications to competent state agencies for assessment in the field of aquaculture management must pay fees according to the provisions of this Circular.

1. General Department of Fisheries.

2. Aquaculture Testing, Inspection, and Certification Center.

3. Provincial-level state management agencies for fisheries.

Article 4. Fee Rates

The level of collection of fees in the field of aquaculture management shall be implemented according to the Fee Schedule accompanying this Circular.

Article 5. Declaration and Payment of Fees

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

2. The organization collecting fees shall declare and submit the amount of fees collected monthly and settle accounts annually in accordance with the provisions of 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 and Use of Fees

1. The organization collecting fees shall remit the entire amount of fees collected to the state budget, except as provided for in Clause 2 of this Article. The cost of expenses for performing tasks and collecting fees shall be covered by the state budget within the organization's budget estimate according to the state budget expenditure standards.

2. In cases where the organization collecting fees is a public service unit or a state agency allocated operational costs from fee revenues according to Clause 1 and Clause 2 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 Stamp Duties, it may retain 90% of the collected fees to cover expenses for the specified purposes as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP. The remaining 10% of the collected fees shall be remitted to the state budget according to the chapters and sub-items of the current State Budget Classification.

Article 7. Implementation Provisions

1. This Circular takes effect from February 1, 2022.

2. Abolish Circular No. 284/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees and stamp duties in the field of quality control of aquaculture materials and Circular No. 09/2018/TT-BTC dated January 25, 2018 of the Minister of Finance amending and supplementing certain articles of Circular No. 284/2016/TT-BTC.

3. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Stamp Duties, Decree No. 120/2016/NĐ-CP, the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury sector, 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 fee and stamp duty receipts belonging to the state budget.

4. In cases where the legal normative documents cited 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 report them to the Ministry of Finance for research and supplementary guidance.