Circular No. 136/2010/TT-BTC guiding the regime of collection, payment, and management and use of fees and charges in veterinary work

✦ Tóm lược thông minh

Circular No. 136/2010/TT-BTC guides the regime of collection, payment, and management and use of fees and charges in veterinary work. This Circular applies to organizations and individuals within and outside Vietnam when performing veterinary works according to the Fee and Charge Schedule attached hereto. The level of fee and charge collection is specifically defined, with 90% allocated for management costs, and the remainder deposited into the state budget.

Đối tượng áp dụng

Organizations and individuals within and outside Vietnam perform veterinary works according to the Fee and Charge Schedule issued together with this Circular.

Các điểm cốt lõi

Paying fees and charges are organizations and individuals when state administrative agencies on veterinary matters perform veterinary works prescribed in the Fee and Charge Schedule.
The level of fee and charge collection in veterinary work is implemented according to the Fee and Charge Schedule issued together with this Circular.
The collecting agency retains 90% of the collected fee and charge amount for management expenses related to fee and charge collection, while the remainder is deposited into the state budget.
If the collected fee and charge amount is lower than the budgeted expenditure, the Department of Animal Health and the District Animal Health Office have the right to adjust from surplus agencies to deficit agencies within the total amount of fees and charges retained at the ratio of 90%.
The remaining portion of fees and charges (10%) must be deposited into the state budget according to the corresponding chapters, types, clauses, sections, and sub-sections of the current state budget classification.

🌐 Tác động xã hội từ văn bản này

Positive impact: Ensuring accurate and sufficient collection and effective management of fees and charges in veterinary work.
Negative impact: Management cost burden for fee and charge collecting agencies.

❓ Câu hỏi thường gặp

Which organizations and individuals must pay fees and charges?

Organizations and individuals within and outside Vietnam, when state administrative agencies on veterinary matters perform veterinary works prescribed in the Fee and Charge Schedule issued together with this Circular, must pay fees and charges.

What is the specific level of fee and charge collection?

The level of fee and charge collection in veterinary work is implemented according to the Fee and Charge Schedule issued together with this Circular. Specific levels are not stated in the text.

What percentage does the collecting agency retain from the collected fee and charge amount?

The collecting agency retains 90% of the collected fee and charge amount for management expenses related to fee and charge collection.

Which agencies have the right to adjust if the collected fee and charge amount is lower than the budgeted expenditure?

The Central Department of Animal Health and the Local District Animal Health Office have the right to adjust from surplus agencies to deficit agencies within the total amount of fees and charges retained at the ratio of 90%.

How is the remaining portion of fees and charges deposited into the state budget?

The remaining portion of fees and charges (10%) must be deposited into the state budget according to the corresponding chapters, types, clauses, sections, and sub-sections of the current state budget classification.

Toàn văn

CIRCULAR

Guidelines for the collection, submission, management, and utilization of fees and charges in veterinary work

fees and charges in veterinary work

__________________

Based on Decree No. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges; Decree No. 24/2006/NĐ-CP dated March 6, 2006, of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Based on Decree No. 33/2005/NĐ-CP dated March 15, 2005, detailing some provisions of the Ordinance on Veterinary Work;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Agriculture and Rural Development at Circular No. 2888/2010/BNN-TY dated September 7, 2010.

The Ministry of Finance stipulates the system for the collection, submission, management, and utilization of fees and charges in veterinary work as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the system for the collection, submission, and management and utilization of fees and charges in veterinary work.

Clause 2. The entities subject to payment of fees and charges in veterinary work are organizations and individuals within the country and foreign organizations and individuals when they are subject to veterinary tasks carried out by state administrative agencies in accordance with the Fee and Charge Table attached to this Circular must pay fees and charges.

Clause 3. State administrative agencies carrying out veterinary tasks have the responsibility to organize the collection, submission, management, and utilization of fees and charges in veterinary work in accordance with this Circular (hereinafter referred to as the collecting agency).

Clause 4. Fees and charges in veterinary work shall not be collected in the following cases:

Hand-carried animal products imported for personal use during travel;

Diplomatic quarantine of animals upon departure or entry (if applicable).

Article 2. Level of Collection of Fees and Taxes

The level of collection of fees and charges in veterinary work shall be implemented according to the Fee and Charge Table attached to this Circular.

Article 3. Collection, Payment, Management, and Use of Fees and Charges

Fees and charges in veterinary work prescribed in this Circular are revenue items belonging to the state budget, which shall be managed and utilized as follows:

Point 1. The collecting agency is entitled to retain 90% of the amount of fees and charges collected before submitting them to the state budget to cover expenses for managing the collection of fees and charges as follows:

Subpoint a) Payment of salaries, wages; allowances; compensation for hazardous conditions, overtime, and extra hours; costs for labor protection, uniforms, and other expenses for laborers serving the collection of fees and charges (excluding salary costs for civil servants already receiving state budget salaries) in accordance with regulations;

Subpoint b) Direct costs for the collection of fees and charges such as office supplies, telephone, electricity, water, travel expenses, official duties expenses; printing (buying) declaration forms, permits, and other stamps according to current standards and norms;

Subpoint c) Costs for regular maintenance and major repairs of assets, machinery, and equipment serving the collection of fees and charges;

Subpoint d) Costs for conferences, seminars, training sessions, and publicity activities serving the collection of fees and charges;

Subpoint e) Purchase of materials, raw materials, equipment, working tools, and other related expenses for fee and charge collection activities according to the approved budget by the competent authority;

Subpoint f) Establishment of a reward fund and welfare fund for veterinary fee and charge collectors within the collecting agency. The average annual contribution to the reward fund and welfare fund per person shall not exceed three months' actual salary if the current year's income exceeds the previous year's, and two months' actual salary if the current year's income is lower than or equal to the previous year's.

Point 2. In the case where the retained amount (90%) from the fees and charges collected by a collecting agency is lower than the approved budget expenditure, the Department of Animal Health (for central-level collecting agencies) and the District Animal Health Office (for local-level collecting agencies) may adjust funds between surplus and deficit agencies within the total amount retained according to the 90% ratio specified above and shall implement as follows:

Subpoint a) At the end of each month and quarter, collecting agencies base their actions on the actual retained amount and the approved budget expenditure (annual budget divided into quarters and months). If the actual retained amount exceeds the approved budget expenditure, the excess must be deposited into the account of the Department of Animal Health (for central-level collecting agencies) or the District Animal Health Office (for local-level collecting agencies) to adjust for subordinate agencies that lack sufficient revenue for the specified expenditures under this Circular.

Subpoint b) The Department of Animal Health and the District Animal Health Office may open additional deposit accounts at the National Treasury branch where transactions take place to adjust the retained fees and charges among agencies at the same level.

Subpoint c) Retained veterinary fees and charges for spending in the year, if reduced, will correspondingly reduce spending. At the end of the year, if there is any unspent amount, it may be carried over to the next year for continued spending according to the established regulations.

Point 3. The remaining portion (10%) of the fees and charges, the collecting agency must submit to the state budget according to the corresponding chapters, types, sections, sub-sections, and sub-subsections of the current state budget classification.

Article 4. Organization of Implementation

Article 1. This Circular takes effect from October 28, 2010; this Circular replaces Decision No. 08/2005/QĐ-BTC dated January 20, 2005, of the Minister of Finance regulating the system for the collection, submission, management, and utilization of fees and charges in veterinary work and Decision No. 20/2006/QĐ-BTC dated March 31, 2006, of the Minister of Finance amending Decision No. 08/2005/QĐ-BTC dated January 20, 2005.

2. Other contents related to the collection, submission, management, use, and public disclosure of the fee collection system not specified in this Circular shall be implemented in accordance with the Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006, of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 60/2007/TT-BTC dated June 14, 2007, of the Ministry of Finance guiding the implementation of certain provisions of the Tax Administration Law and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing the implementation of certain provisions of the Tax Administration Law; and Circular No. 157/2009/TT-BTC dated August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007.

3. 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./.