Circular No. 12/2024/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified organisms.

CIRCULAR
Regulations on the level of collection, collection system, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified organisms

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 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; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions 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 Charges;

Pursuant to Decree No. 69/2010/NĐ-CP dated June 21, 2010 of the Government on biosafety for genetically modified organisms, genetic material, and products derived from genetically modified organisms; Decree No. 108/2011/NĐ-CP dated November 30, 2011 of the Government amending certain provisions of Decree No. 69/2010/NĐ-CP dated June 21, 2010 of the Government on biosafety for genetically modified organisms, genetic material, and products derived from genetically modified organisms; Decree No. 118/2020/NĐ-CP dated October 2, 2020 of the Government amending and supplementing certain provisions of Decree No. 69/2010/NĐ-CP dated June 21, 2010 of the Government on biosafety for genetically modified organisms, genetic material, and products derived from genetically modified organisms;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified organisms.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified organisms (fees for reviewing applications for certificates of biosafety for genetically modified plants).

Article 2. This Circular applies to fee payers; organizations collecting fees; other organizations and individuals related to the collection, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified plants.

Article 2. Persons Paying Fees

Fee payers are organizations and individuals submitting applications for certificates of biosafety for genetically modified plants to the competent authority specified in Article 23 of Decree No. 69/2010/NĐ-CP dated June 21, 2010 of the Government on biosafety for genetically modified organisms, genetic material, and products derived from genetically modified organisms.

Article 3. Fee Collection Organizations

Organizations collecting fees according to this Circular include: the Ministry of Natural Resources and Environment or state agencies under the Ministry of Natural Resources and Environment authorized to review applications for certificates of biosafety for genetically modified plants in accordance with the law.

Article 4. Fee Rates

The level of fees for reviewing applications for certificates of biosafety for genetically modified plants is VND 70,000,000 per review.

Article 5. Declaration and Payment of Fees

Clause 1. Within five days at the latest from receiving the written notification from the competent authority accepting the application as valid, the fee payer shall pay the fee to the organization collecting the fee in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on forms, deadlines, declaration, and collection of fees and charges within the jurisdiction of the Ministry of Finance.

Clause 2. By the fifth day of each month, the organization collecting the fee shall deposit the total amount of fees collected in the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting the fee shall declare, collect, pay, and settle the fees in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and Use of Fees

Clause 1. The organization collecting the fee may retain eighty percent of the collected fees to cover the costs of reviewing and collecting fees as stipulated in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions 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 Charges; and remit twenty percent of the collected fees to the state budget according to chapters and sub-items of the state budget.

Clause 2. In cases where the organization collecting the fee is a state agency not included in the category entitled to be allocated operational costs from fee revenues as stipulated in Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP, it shall deposit the entire amount of collected fees into the state budget. Operational costs for reviewing and collecting fees shall be covered from the state budget allocated in the organizational budget according to the state budget expenditure regulations.

Article 7. Implementation Provisions

Article 3. This Circular takes effect from March 21, 2024.

Article 2. This Circular:

a) Replacing Circular No. 186/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified organisms.

b) Abolishing Article 2 of Circular No. 55/2018/TT-BTC dated June 25, 2018 of the Minister of Finance amending and supplementing certain provisions of seven Circulars of the Minister of Finance on fee collection in the natural resources and environment sector.

3. Other contents related to the collection, submission, management, use, receipt vouchers, and public disclosure of fee collection systems not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government stipulating administrative procedures within the State Treasury sector; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating invoices and vouchers, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating invoices and vouchers.

4. During the implementation process, if the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

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