Circular No. 148/2016/TT-BTC stipulates the level of collection, collection regime, submission, management, and use of fees for the examination and issuance of permits for the use of industrial explosives.

✦ Smart summary

Circular No. 148/2016/TT-BTC stipulates the level of collection, collection regime, submission, management, and use of fees for the examination and issuance of permits for the use of industrial explosives for organizations. This document takes effect from January 1, 2017.

Scope of application

When an organization requests a competent state agency to issue a permit for the use of industrial explosives

Key points

The organization must pay the fee for the examination and issuance of a permit for the use of industrial explosives according to Article 3 of this Circular.
The specific level of fee collection ranges from VND 2,000,000 to VND 5,000,000 depending on the content of the work (Article 3).
In cases where a permit is reissued or adjusted without changing the location or scale, the level of fee collection is 50% of the corresponding level (Article 3).
The organization collecting the fee must deposit the collected fee amount into a pending budget account before the 5th of each month (Article 4).
Ninety percent of the total collected fee amount is retained by the fee-collecting organization, while the remaining ten percent is submitted to the state budget (Article 5).

🌐 Social impact of this document

Increase revenue for the state budget from the management and use of industrial explosives.
Reduce management costs for the competent state agency due to the fee-collecting organization covering most of the costs.
Organizations will bear additional financial burdens when paying the examination fee for permit issuance.

❓ Frequently asked questions

What is the level of the examination fee for issuing a permit to use industrial explosives?

Depending on the content of the work, the level of fee collection ranges from VND 2,000,000 to VND 5,000,000.

When must an organization pay the examination fee for permit issuance?

An organization must pay the fee when requesting a competent state agency to issue a permit for the use of industrial explosives.

Which agency is responsible for collecting, managing, and using the fees?

The competent state agency that examines and issues permits for the use of industrial explosives.

What percentage of the collected fee amount is retained by the fee-collecting organization?

Ninety percent of the total collected fee amount is retained by the fee-collecting organization.

When does this Circular take effect?

This Circular takes effect from January 1, 2017.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence – Freedom – Happiness

Number: 148/2016/TT-BTC

Hanoi, October 14, 2016

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
fee for the examination and issuance of permits for the use of industrial explosives

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

Pursuant to the State Budget Law on June 25, 2015;

Pursuant to the Government Decree No. 39/2009/NĐ-CP dated April 23, 2009 on industrial explosives and the Government Decree No. 54/2012/NĐ-CP dated June 22, 2012 amending and supplementing certain articles of the Government Decree No. 39/2009/NĐ-CP dated April 23, 2009 on industrial explosives;

Pursuant to the Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to the Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance issues this Circular stipulating the level of collection, the system of collection, payment, management, and use of the fee for the examination and issuance of permits for the use of industrial explosives as follows:

Article 1. Scope of Regulation

This Circular stipulates the level of collection, the system of collection, payment, management, and use of the fee for the examination and issuance of permits for the use of industrial explosives.

Article 2. Fee Payers and Fee Collecting Organizations

1. The payer of the fee

An organization when requesting the competent state agency to issue a permit for the use of industrial explosives must pay the fee for the examination and issuance of permits for the use of industrial explosives according to the provisions of this Circular.

2. The fee collector

The competent state agency examining and issuing permits for the use of industrial explosives according to Article 36 of the Government Decree No. 39/2009/NĐ-CP dated April 23, 2009 on industrial explosives and Clause 13 of Article 1 of the Government Decree No. 54/2012/NĐ-CP dated June 22, 2012 amending and supplementing certain articles of the Government Decree No. 39/2009/NĐ-CP on industrial explosives shall be responsible for organizing the collection, declaration, payment, management, and use of the fee for the examination and issuance of permits for the use of industrial explosives according to the provisions of this Circular.

Article 3. Level of Fees

1. The level of the fee for the examination and issuance of permits for the use of industrial explosives is specified as follows:

Serial number	Content of work subject to fees	Rate of Collection (VND)
1	Examination and issuance of permits for the use of industrial explosives for exploration, survey, and exploitation at sea and on the continental shelf	5.000.000
2	Examination and issuance of permits for the use of industrial explosives for construction and demolition of structures	4.000.000
3	Examination and issuance of permits for the use of industrial explosives for exploration, survey, and exploitation on land	3.500.000
4	Examination and issuance of permits for the use of industrial explosives for research, testing, and experimentation	2.000.000

2. In cases where a permit is reissued or adjusted but there is no change in location, scale, or conditions of using industrial explosives, the level of the fee will be fifty percent of the corresponding level prescribed in Clause 1 of this Article.

3. In cases where a permit is reissued or adjusted with changes in business registration, location, scale, or conditions of using industrial explosives, the level of the fee will be the corresponding level prescribed in Clause 1 of this Article.

Article 4. Declaration and Payment of Fees

1. Not later than the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the account for pending budget payments opened at the State Treasury.

2. The fee collector shall declare the fee monthly and settle the fee annually according to the provisions of Clause 3 of Article 19 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; and the Government Decree No. 83/2013/NĐ-CP dated July 22, 2013.

Article 5. Management and use of fees

1. The fee collector may retain ninety percent (90%) of the total amount of fees collected to cover costs for examination and collection of fees according to the Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges.

2. The remaining ten percent (10%) must be paid into the state budget according to the current State Budget Classification.

Article 6. Implementation Organization

1. This Circular takes effect from January 1, 2017, replacing Decision No. 64/2007/QĐ-BTC dated July 25, 2007 of the Ministry of Finance on the level of collection, the system of collection, payment, management, and use of the fee for the examination and issuance of permits for the use of industrial explosives carried out by central agencies.

2. Other contents related to the collection, payment, management, and use of fees not specified in this Circular shall be implemented according to the guidance provided in the Law on Fees and Charges; the Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; the Government Decree No. 83/2013/NĐ-CP dated July 22, 2013; and the Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges under the state budget and any amendments or supplements thereto (if any).

3. Organizations and individuals subject to the payment of fees and relevant agencies are responsible for implementing this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.

Place of Receipt:
- Central Party Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- Official Gazette;
Third-level domains under shared second-level domains
- Units under the Ministry of Finance;
- Government website;
- Ministry of Finance website;
- Legal Draft Inspection Department (Ministry of Justice);
- To be filed with VT, CST (CST 5).