Circular No. 170/2016/TT-BTC on the level of collection, system of collection, payment, management, and use of fees and charges in chemical activities

              CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

fees and charges in chemical activities

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

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

Pursuant to the Chemicals Law on November 21, 2007;

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;

Pursuant to Decree No. 108/2008/NĐ-CP dated October 7, 2008 and Decree No. 26/2011/NĐ-CP dated April 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Chemical Law;

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

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular stipulating the levels of collection, collection procedures, payment, management, and use of fees and charges in chemical activities.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the levels of collection, collection procedures, payment, management, and use of fees and charges in chemical activities.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to:

a) Organizations and individuals requesting issuance of Permits and Certificates in chemical activities; approval of Prevention and Response Plans for Chemical Accidents and approval of Prevention and Response Measures for Chemical Accidents;

b) State agencies with authority to issue Permits and Certificates in chemical activities; approval of Prevention and Response Plans for Chemical Accidents and approval of Prevention and Response Measures for Chemical Accidents;

c) Other organizations and individuals related to the collection, payment of fees and charges in chemical activities as prescribed in this Circular.

Article 2. Subjects Paying Fees and Registration Fees

Organizations and individuals when submitting applications to competent authorities for issuance of Permits and Certificates in chemical activities; approval of Prevention and Response Plans for Chemical Accidents and approval of Prevention and Response Measures for Chemical Accidents must pay fees and charges as prescribed in this Circular.

Article 3. Organizations collecting fees and charges

State agencies with authority to issue Permits and Certificates in chemical activities; approval of Prevention and Response Plans for Chemical Accidents; approval of Prevention and Response Measures for Chemical Accidents pursuant to Clause 4 Article 14, Clause 3 Article 15, and Article 41 of the Chemical Law, Clause 6 Article 1 of Decree No. 26/2011/NĐ-CP dated April 8, 2011 amending and supplementing certain provisions of Decree No. 108/2008/NĐ-CP dated October 7, 2008 of the Government detailing and guiding the implementation of certain provisions of the Chemical Law shall be responsible for organizing the collection, declaration, payment, management, and use of fees and charges in chemical activities as prescribed in this Circular (hereinafter referred to as fee collection organizations).

Article 4. Rates of Fees and Charges

1. Issuing the attached Table of Fee and Charge Levels in Chemical Activities along with this Circular.

2. Fees and charges in chemical activities shall be collected in Vietnamese Dong (VND).

Article 5. Declaration, Payment of Fees and Charges

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. Fee collection organizations shall declare fees and charges monthly and settle accounts annually as prescribed in Clause 3 Article 19; pay fees and charges according to the provisions of Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 6. Management and use of fees and charges

1. Organizations collecting license fees shall remit the entire amount of license fees collected into the state budget according to the current State Budget Classification. The cost of expenses for collecting license fees shall be covered from the budget of the organization collecting license fees according to the state budget expenditure system and standards as prescribed by law.

2. Organizations collecting fees shall remit the entire amount of fees collected into the state budget according to the current State Budget Classification. The cost of expenses for collecting fees shall be covered from the budget of the organization collecting fees according to the state budget expenditure system and standards as prescribed by law.

3. In cases where fee collection organizations are allocated costs for operations according to the Government's or Prime Minister's regulations on the mechanism of self-management and self-responsibility in the use of staff positions and administrative management funds for state agencies, they may retain 90% (ninety percent) of the total amount of fees collected to cover the costs of collecting fees as prescribed in Clause 2 Article 5 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. The remaining 10% (ten percent) must be remitted into the state budget according to the current State Budget Classification.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017, replacing Circular No. 85/2015/TT-BTC dated June 3, 2015 of the Minister of Finance stipulating the levels of collection, collection procedures, payment, and management and use of fees and charges in chemical activities.

2. Matters related to the collection, payment, management, and use of fees and charges not specified in this Circular shall be implemented according to the guidance provided in the Law on Fees and Charges; 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government 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, supplements, or replacements thereof (if any).

3. Organizations and individuals subject to payment of fees and charges 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./.