Circular No. 149/2013/TT-BTC on the levels of collection, submission, management, and use of fees and charges for food safety management.

CIRCULAR

Regulations on the collection, payment, management, and use of fees and charges for food safety management

fee for food safety and hygiene management

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Pursuant to the Law on Food Safety No. 55/2010/QH12 dated June 17, 2010;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges, and 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;

WHEREAS, Decree No. 38/2012/NĐ-CP dated April 25, 2012 of the Government detailing implementation of certain provisions of the Food Safety Law;

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;

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

The Minister of Finance hereby promulgates this Circular regulating the collection, payment, management, and use of fees and charges for food safety management, as follows:

Article 1. Subjects paying fees and registration fees

Organizations and individuals, both domestic and foreign, engaged in production, business, and importation of food products that are granted certificates, confirmations, sanitary and food safety condition inspections, and food safety testing by competent state authorities must pay fees and charges for food safety management in accordance with the provisions of this Circular.

Article 2. Collection Rates

1. The rates for fees and charges for food safety management are specified in detail in the attached Table of Collection Rates.

2. Fees and charges for food safety management shall be collected in Vietnamese Dong (VND).

Article 3. Organization of Collection, Payment and Management of Use

1. Fees and charges for food safety management are revenue items belonging to the state budget.

2. The fee-collecting agency is entitled to retain 90% (ninety percent) of the total actual fee revenue collected to cover expenses related to the collection of fees as follows:

a) Payment of salaries (wages), allowances; hazardous duty allowances, overtime pay outside regular working hours prescribed by the state; labor protection costs and uniform provision for workers according to prescribed regulations; professional training costs; contributions based on wages and salaries for workers (including outsourced workers) involved in fee collection activities (excluding salary costs for civil servants already receiving state budget salaries) according to prescribed regulations;

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

c) Regular maintenance and major repair costs for assets, machinery, and equipment used for fee collection;

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

e) Costs for establishing review files, costs for the operation of the Review Board, and approval activities according to the decision of the competent authority;

f) Expenses for publicizing food safety quality management.

The retained 90% (ninety percent) of the fee revenue, after settlement in accordance with prescribed regulations, if not fully utilized in the year, may be carried over to the next year for continued expenditure according to prescribed regulations.

After deducting the amount retained at the ratio stipulated in Clause 2 of this Article from the total actual fee revenue collected, the remaining 10% (ten percent) must be deposited into the state budget according to the current State Budget Classification.

3. The fee-collecting agency must deposit 100% (one hundred percent) of the total charge revenue collected into the state budget according to the current State Budget Classification.

4. In cases where fees are collected from services not funded by the state or funded by the state but transferred to organizations or individuals for implementation under the principle of financial self-management, these revenues do not belong to the state budget. The collected fee revenue constitutes the income of the fee-collecting organization or individual; the fee-collecting organization or individual has the obligation to pay taxes on the results of fee collection according to the current regulations of the state.

Article 4. Implementation:

1. This Circular takes effect from December 16, 2013. Decision No. 80/2005/QĐ-BTC dated November 17, 2005 of the Minister of Finance regarding the regulation of the collection, payment, management, and use of fees and charges for food safety quality management and Decision No. 57/2006/QĐ-BTC dated October 19, 2006 amending the fee and charge collection rates for food safety quality management in Decision No. 80/2005/QĐ-BTC dated November 17, 2005 of the Minister of Finance are hereby abolished.

2. Other contents related to the collection, payment, management, use, and public disclosure of fee and charge regimes not covered in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing 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. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government detailing the implementation of certain provisions of the Law on Tax Administration; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the issuance and use of tax receipt documents belonging to the state budget; Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision and supplementary documents.

3. Organizations and individuals subject to fee and charge payments 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 examination and guidance.