This Circular amends the level of fees and supplements provisions regarding enterprises being allowed to retain the entire amount of fees collected to cover the costs of fee collection, while they must declare and pay value-added tax and corporate income tax according to regulations. The document takes effect from January 15, 2019.
Scope of application
Fee payers in food safety activities; organizations collecting fees are enterprises
Key points
- Small-scale production units that are granted certificates of food safety conditions must pay a fee for assessment at 500,000 VND per unit per time (Article 1, Section 1 Point c Part III)
- Enterprises collecting fees are allowed to retain 100% of the collected fees to cover the costs of fee collection and must declare and pay value-added tax and corporate income tax according to regulations (Article 2, Clause 3 Article 6)
- The fee for assessing the registration dossier of product declaration for health foods is 1,500,000 VND per product per time (Article 1, Section 1 Part I)
- The fee for routine inspection of imported food shipments is 300,000 VND per shipment; strict inspection is 1,000,000 VND per shipment plus (number of items minus one multiplied by 100,000 VND, starting from the second item). Maximum 10,000,000 VND per shipment (Article 1, Section 3 Part I)
- The fee for assessing the conditions of testing facilities is 28,500,000 VND per unit per time for initial and expanded assessments; 20,500,000 VND per unit per time for re-assessments (Article 1, Section 2 Part III)
🌐 Social impact of this document
- To help state management agencies have additional revenue to implement food safety activities
- Increase costs for enterprises when paying assessment fees and obtaining certificates of food safety conditions
- Improve the efficiency of operations of fee-collecting organizations which are enterprises through retaining 100% of the collected fees
❓ Frequently asked questions
What is the level of the fee for assessing the registration dossier of product declaration for health foods?
The fee for assessing the registration dossier of product declaration for health foods is 1,500,000 VND per product per time (Article 1, Section 1 Part I)
What percentage of the collected fees can enterprises collecting fees retain?
Enterprises collecting fees are allowed to retain 100% of the collected fees to cover the costs of fee collection (Article 2, Clause 3 Article 6)
What is the fee for assessing the conditions of testing facilities?
The fee for assessing the conditions of testing facilities is 28,500,000 VND per unit per time for initial and expanded assessments; 20,500,000 VND per unit per time for re-assessments (Article 1, Section 2 Part III)
What is the fee for routine inspection of imported food shipments?
The fee for routine inspection of imported food shipments is 300,000 VND per shipment (Article 1, Section 3 Part I)
What is the fee for assessing small-scale production units that are granted certificates of food safety conditions?
The fee for assessing small-scale production units is 500,000 VND per unit per time (Article 1, Section 1 Point c Part III)
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 117/2018/TT-BTC |
Hanoi, November 28, 2018 |
CIRCULAR
AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 279/2016/TT-BTC DATED NOVEMBER 14, 2016 ISSUED BY THE MINISTER OF FINANCE ON THE LEVELS OF FEES, REGIMES FOR COLLECTION, PAYMENT, MANAGEMENT, AND USE OF FEES IN FOOD SAFETY WORK
Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;
Pursuant to 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 Charges;
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 to amend and supplement certain articles of Circular No. 279/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance on the levels of fees, regimes for collection, payment, management, and use of fees in food safety work.
Article 1.
Amend Part I; Point c Item 1, Item 2 Part III; Part IV Fee Schedule in Food Safety Work issued together with Circular No.
279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance as follows:|
Quarter (1) |
Type of Fee |
Rate of Collection |
|
I |
Fees for examination and approval of permits for circulation, importation, confirmation, and declaration in the field of food safety |
|
|
1 |
Examination of registration dossier for product declaration for health supplements, medical nutrition, special diet foods, and nutritional products for children up to 36 months old |
1,500,000 VND |
|
2 |
Examination of registration dossier for declaration of new food additive products not listed in the permitted food additive list or not in accordance with the usage objects specified by the Ministry of Health |
500,000 VND |
|
3 |
Confirmation of imported food consignment (Excluding testing costs): |
|
|
- For routine inspection |
300,000 VND |
|
|
- For thorough inspection |
1.000.000 VND/per consignment + (number of items x 100,000 VND, from the second item onwards). Maximum 10,000,000 VND/per consignment |
|
|
4 |
Examination of registration dossier for rapid food test kits |
3,000,000 VND |
|
III |
Fees for examination of conditions for practicing and operating businesses in the field of food safety |
|
|
1 |
Examination and issuance of food safety condition certificates: |
|
|
specialized agency under the People's Committee of the province/city. |
Examination of food production facilities (excluding health food production facilities): |
|
|
For small-scale food manufacturing establishments granted food safety condition certificates |
500,000 VND |
|
|
For other production facilities that have been granted certificates of hygiene conditions for food safety |
2,500,000 VND |
|
|
2 |
Examination of conditions for testing organizations, conformity certification bodies, and state inspection agencies for imported food |
|
|
a |
Initial assessment, expanded assessment |
28.500.000 |
|
b |
Reassessment |
20.500.000 |
|
IV |
Fees for examination of content scripts for films, programs on tapes, discs, software, and other materials and documents in food advertising |
1.100.000 VND |
Article 2.
Supplement Clause 3
Article 6 of Circular No. 279/2016/TT-BTCdated November 14, 2016 by the Minister of Finance as follows:
"3. In cases where the fee collector is a business entity: The amount of fees collected constitutes the revenue of the fee collector. The fee collector retains 100% of the collected fees to cover the costs of collecting fees and must declare and pay value-added tax and corporate income tax according to the provisions of the law. The fee collector shall issue and deliver invoices to the fee payer in accordance with the current regulations of the Ministry of Finance on the issuance, management, and use of invoices."
Article 3
.This Circular takes effect from January 15, 2019.
Article 4
.During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for study and resolution./.
|
Place of Receipt: |
DEPUTY MINISTER |
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