Circular No. 116/2000/TT-BTC guides the management and use of fees for quality, safety, and hygiene management of aquatic products.

CIRCULAR

Guidelines on the management and use of fees for quality control, safety, and hygiene of aquatic products

regarding the management of aquatic product quality, safety, and hygiene

Pursuant to Decree No. 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the delegation of management authority, budget preparation, implementation, and settlement.

Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

Pursuant to Decision No. 90/2000/QĐ-BTC dated June 1, 2000 of the Minister of Finance promulgating the schedule of fees for quality control, safety, and hygiene of aquatic products.

Pursuant to Decree No. 86/CP dated December 8, 1995 of the Government on the division of responsibilities for managing product quality.

After consultation with the Ministry of Fisheries, the Ministry of Finance hereby provides guidelines on the management and use of fees for quality control, safety, and hygiene of aquatic products as follows:

I - GENERAL PROVISIONS

1. Fees collected for the management of quality, safety, and hygiene of aquatic products constitute revenue for the state budget. The objects, rates, and organizations collecting such fees shall be implemented according to Decision No. 90/2000/QĐ-BTC dated June 1, 2000 of the Minister of Finance regarding the schedule of fees for the management of quality, safety, and hygiene of aquatic products.

2. Organizations collecting fees for the management of quality, safety, and hygiene of aquatic products may use up to 90% of the collected fees and charges for the management of quality, safety, and hygiene of aquatic products according to the approved budget by the competent authority under the current financial expenditure regulations; the remaining amount (10%) must be remitted to the state budget.

3. Collection units must open a fee collection account at the State Treasury where transactions take place; every ten days, the collected fees for the management of quality, safety, and hygiene of aquatic products must be deposited into the collection account at the State Treasury.

II - SPECIFIC PROVISIONS.

1. Use of collected fees:

Collected fees for the management of quality, safety, and hygiene of aquatic products can be used by the organization according to the approved budget by the competent authority, including the following items:

Payment of salaries, wages, and allowances for employees.

Labor protection expenses.

Payment for public services; office supplies; information dissemination and communication.

Payment for hazardous work compensation and overtime work.

Purchase of materials, tools, chemicals, and receipts.

Purchase of fixed assets and specialized technical equipment directly related to the fee collection process.

Other expenses related to organizing the collection and management of quality, safety, and hygiene of aquatic products, including:

Training and upgrading knowledge for staff and employees.

Experimental activities for quality control and safety inspection methods of aquatic products.

External activities serving the direct management of quality and safety of aquatic products (purchase of documents, reception of foreign experts for quality and safety inspections in Vietnam, dispatching staff to work with foreign counterparts).

All these expenditures must be approved by the supervising agency and disbursed according to the current financial expenditure regulations.

The quality and hygiene management agency may allocate a bonus fund for staff who collect and remit fees. The average annual bonus per person shall not exceed three months' salary and shall be within the percentage of the unit's retained funds.

2. Preparation and Implementation of Budgets for Fee Revenue and Expenditure.

Based on the assigned budgets for revenue and expenditure of fees for the management of quality, safety, and hygiene of aquatic products, the Ministry of Fisheries assigns the budget for revenue and expenditure of fees for the management of quality, safety, and hygiene of aquatic products to the Quality Control and Hygiene Inspection Center, which will also send it to the Ministry of Finance.

Based on the announced budgets for revenue and expenditure of fees for the management of quality, safety, and hygiene of aquatic products, the Quality Control and Hygiene Inspection Center assigns the budget for revenue and expenditure of fees for the management of quality, safety, and hygiene of aquatic products to regional inspection branches, which will also send it to the State Treasury and local tax authorities.

Based on the annual budget assigned, regional inspection branches establish quarterly budgets for revenue and expenditure of fees for the management of quality, safety, and hygiene of aquatic products, detailed according to the state budget categories, and submit them to the Quality Control and Hygiene Inspection Center and the State Treasury where the accounts are maintained. The Quality Control and Hygiene Inspection Center compiles the quarterly budget for submission to the Ministry of Fisheries and the Ministry of Finance before the tenth day of the last month of each quarter.

Based on the collected fees for the management of quality, safety, and hygiene of aquatic products deposited at the State Treasury and the approved expenditure budget, the head of the unit issues payment orders based on valid and compliant documents according to current regulations. The State Treasury checks and disburses provisional payments or makes payments to the unit according to Circular No. 40/1998/TT-BTC dated March 31, 1998 of the Ministry of Finance "Guidelines on the Management, Distribution, and Payment of State Budget Expenditures through the State Treasury" and the provisions of this Circular.

Each month, the fee collection unit must remit 10% of the collected fees into the state budget according to the assigned budget.

3. Adjustment of Fees for the Management of Quality, Safety, and Hygiene of Aquatic Products.

In cases where the collected fees for the management of quality, safety, and hygiene of aquatic products of the collection unit are lower than the expenditures, to ensure continuous operations, the Quality Control and Hygiene Inspection Center may adjust from units with higher collections to those with lower collections (including the Center's Office) within the scope of 90% of the total collected fees for the management of quality, safety, and hygiene of aquatic products, as follows:

Based on the collected fees for the management of quality, safety, and hygiene of aquatic products deposited at the State Treasury at the end of each month and quarter; after deducting the approved expenditure budget, the remaining amount is deposited into the account of the Quality Control and Hygiene Inspection Center to be adjusted for subordinate units with lower collections than their approved expenditure budget.

Units collecting fees for quality management, safety, and hygiene of aquatic products shall disburse according to the approved budget. If revenue decreases during the year, expenditures shall be correspondingly reduced. In cases where revenue exceeds the allocated budget, the Ministry of Fisheries shall prepare a supplementary budget proposal to be submitted to the Ministry of Finance for consideration, ensuring that total expenditures do not exceed the current State-prescribed ratio (90%).

4. Settlement of income and expenditure of fees for quality management, safety, and hygiene of aquatic products.

At the end of each quarter and year, units responsible for collecting such fees shall settle all income and expenditure of fees for quality management, safety, and hygiene of aquatic products in accordance with Decision No. 999 TC/QĐ/CĐKT dated November 2, 1996, issued by the Minister of Finance on the issuance of the system of accounting regulations for administrative and public service units, and the provisions of this Circular.

The Ministry of Fisheries shall be responsible for approving the settlement of the Quality Control and Hygiene Inspection Center and compiling the settlement report to submit to the Ministry of Finance.

The Ministry of Finance shall be responsible for reviewing and announcing the approval of the settlement of fees for quality management, safety, and hygiene of aquatic products together with the annual settlement for the Ministry of Fisheries.

In cases where retained funds from fees for quality management, safety, and hygiene of aquatic products are not fully utilized by the end of the year, the unit must remit the remaining amount to the State Budget.

5. The Ministry of Fisheries shall cooperate with the Ministry of Finance to organize regular (or spot) inspections of units collecting fees to ensure proper collection according to regulations, appropriate expenditure for intended purposes, effectiveness, and timely handling of any violations (if any).

III - IMPLEMENTATION

1. This Circular takes effect from June 15, 2000, replacing the relevant provisions set forth in Circular No. 13TT/LB dated February 12, 1996, jointly issued by the Ministry of Finance and the Ministry of Fisheries regarding the regulations on the collection, submission, and management of fees and charges related to quality control and hygiene inspection of aquatic products.

2. Other activities of the Center and Branches for Quality Control and Hygiene Inspection of Aquatic Products shall be carried out in accordance with the current financial regulations of the State for public service units with income.

During implementation, if there are any difficulties, units are requested to promptly reflect them to the Ministry of Finance for research and resolution in a suitable manner./.