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.

 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.

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:

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.

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./.