Circular No. 180/2011/TT-BTC stipulates the levels of collection, payment procedures, management, and utilization of fees and charges in the field of crop cultivation and forest tree seedlings.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees and charges

in the field of crop production and forestry tree seedlings

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Pursuant to Decree No. 38/2001/PL-UBTVQH10 dated August 18, 2001 on fees and charges;

Pursuant to Decree No. 15/2004/PL-UBTVQH11 dated March 24, 2004 on Plant Varieties;

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

Pursuant to Decree No. 127/2007/NĐ-CP dated August 1, 2007 of the Government detailing the implementation of certain provisions of the Law on Standards and Technical Regulations;

Pursuant to Decree No. 132/2008/NĐ-CP dated December 31, 2008 of the Government detailing the implementation of some provisions of the Law on Product Quality;

Pursuant to Decree No. 88/2010/NĐ-CP dated August 16, 2010 of the Government detailing and guiding the implementation of some provisions of the Intellectual Property Law and the Law Amending and Supplementing Certain Provisions of the Intellectual Property Law regarding rights over plant varieties;

Pursuant to the 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. 2670/BNN-TC dated September 16, 2011;

The Ministry of Finance stipulates the level of collection, collection system, payment, management, and use of fees and charges in the field of crop production and forestry tree seedlings as follows:

Article 1. Subjects paying fees and registration fees

Organizations and individuals of Vietnam and foreign countries that have applications requesting state management agencies or organizations and individuals assigned by competent authorities to perform tasks and services related to testing, recognition, protection of rights over plant varieties; quality inspection, sampling, testing, and certification in the field of crop production and forestry tree seedlings must pay fees and charges according to the provisions of this Circular.

Article 2. Level of Collection of Fees and Taxes

The level of collection of fees and charges in the field of crop production and forestry seedlings shall be implemented according to the Fee and Charge Table in the field of crop production and forestry seedlings attached to this Circular.

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

1. State agencies in charge of crop production and forestry tree seedlings and organizations and individuals assigned by competent authorities to perform tasks shall collect fees and charges for crop production and forestry tree seedlings and are responsible for organizing the collection, payment, management, and use of fees and charges in the field of crop production and forestry tree seedlings in accordance with the provisions of this Circular.

2. The fee and charge payers must pay the full amount of fees and charges in one lump sum when submitting the application and relevant documents for the corresponding task.

3. The fee and charge collecting agency is entitled to retain 80% of the collected fees and charges before depositing them into the state budget to cover the costs of collecting fees and charges. The remaining portion (20%) shall be deposited into the state budget by the fee and charge collecting agency according to the corresponding chapters, types, items, sub-items of the current state budget classification.

4. Other contents related to the collection, payment, management, use, and public disclosure of the fee and charge collection system not specified in this Circular shall be implemented in accordance with the guidance provided in 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. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of some provisions of the Tax Administration Law, 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.

Article 4. Organization of Implementation

1. This Circular takes effect from February 1, 2012. This Circular replaces Decision No. 11/2008/QĐ-BTC dated February 19, 2008 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees and charges in the field of plant varieties and Decision No. 482/QĐ-BTC dated March 21, 2008 correcting Decision No. 11/2008/QĐ-BTC dated February 19, 2008.

2. During the implementation process, if there are any difficulties, it is recommended that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance.