Circular No. 116/2021/TT-BTC Amends and supplements some articles of Circular No. 287/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance on the levels of collection, collection system, payment, management, and use of fees and charges in the atomic energy sector.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 287/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance on the levels of collection, collection procedures, payment, management, and use of fees and charges in the field of atomic energy
dated November 15, 2016, of the Minister of Finance stipulating
the level of collection, the system of collection, payment, management, and use of fees and charges
in the atomic energy sector

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

Pursuant to the Atomic Energy Law dated June 3, 2008;

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

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;

amending and supplementing certain forms of

Pursuant to Decree No. 142/2020/NĐ-CP dated December 9, 2020 of the Government stipulating the conduct of radiation work and support services for atomic energy applications;

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 proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 287/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance on the levels of collection, collection procedures, payment, management, and use of fees and charges in the field of atomic energy.

Article 1. Amending and supplementing certain provisions of Circular No. 287/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance on the levels of collection, collection procedures, payment, management, and use of fees and charges in the field of atomic energy

1. AMENDING AND SUPPLEMENTING ARTICLE 3 AS FOLLOWS:

"The Radiation and Nuclear Safety Agency under the Ministry of Science and Technology, provincial and municipal science and technology departments directly under the central government, and agencies under the Ministry of Science and Technology, and agencies under the People's Committees of provinces and municipalities directly under the central government that are assigned tasks to issue permits, registration certificates for activities, and approval plans for responding to radiation and nuclear accidents are organizations collecting fees and charges as prescribed in this Circular."

2. Amending and supplementing Clause 2 Article 5 as follows:

"2. Organizations collecting fees and charges shall declare and pay the amount of collected fees and charges monthly, and settle accounts annually according to the provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration. Organizations collecting fees and charges shall remit 100% of the collected charge amounts and fee amounts (as stipulated in Article 6 of this Circular) into the state budget according to the chapters and sub-items of the current State Budget Classification."

3. Amending and supplementing Clause 2 of Article 7 as follows:

"2. Other matters related to the collection, payment, management, use, revenue receipts, and publicizing the fee and charge collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges, 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 within the domain of the State Treasury, 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 revenue receipts for fees and charges under the state budget."

4. Amending and supplementing certain points in Section I Part A Table of Fee and Charge Levels in the Field of Atomic Energy attached to Circular No. 287/2016/TT-BTC as follows:

a) Amending and supplementing Point 7 as follows:

b) Amending and supplementing Point 4 of the Note section as follows:

"4. In cases of extending a permit, the fee for the initial review will be charged at 75% of the initial review fee as stipulated in this Circular."

Article 2. Implementation clause

1. This Circular takes effect from February 5, 2022.

Provincial People's Committees, Departments of Finance, Taxation Departments, State Treasury Branches of centrally governed cities and provinces;

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.