Circular No. 186/2016/TT-BTC stipulates the fee levels, collection procedures, payment, management, and utilization for the review of applications for certificates of biosafety for genetically modified organisms.

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Prescribing the level of fees, collection, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified organismsdetermine the dossier for issuing a biosafety certificate for genetically modified organisms

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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 Decree No. 69/2010/NĐ-CP dated June 21, 2010 of the Government on biosafety with genetically modified organisms, genetic material, and products derived from genetically modified organisms;

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;

Decree No. 215/2013/NĐ-CP dated 23rd 12 years 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

According to the proposal of the Director of the Policy Department organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Hue,

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified organisms.

Article 1. Scope of Regulation

This Circular prescribes the level of fees, collection, payment, management, and use of fees for reviewing applications for certificates of biosafety for genetically modified plants.

Article 2. Fee Payers and Fee Collecting Organizations

1. The fee payer is organizations and individuals applying for certificates of biosafety for genetically modified plants.

Article 3. Level of Fees

The level of fees for reviewing applications for certificates of biosafety for genetically modified plants is seventy million VND per review.

Article 4. Declaration and Payment of Fees

1. The fee payer must pay the review fee no later than five (05) days from the date of receiving the written notification from the agency accepting the application that the application is valid.

2. By the fifth day of each month, the fee collector must transfer the collected fees of the previous month into the account for pending budget payments at the State Treasury.

3. The fee collector shall declare the collected fees monthly and settle accounts annually according to the guidance provided in Clause 3, Article 19 and 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 Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. The fee collector shall pay the amount of fees according to the ratio prescribed in Article 5 of this Circular into the state budget according to the corresponding chapters, sections, and sub-sections of the State Budget Classification.

Article 5. Management and use of fees

1. The fee collector must remit one hundred percent of the collected fees into the state budget. The costs for conducting reviews and collecting fees shall be covered by the state budget within the organization's budget estimate according to the state budget expenditure regulations stipulated by law.

2. If the fee collector falls under the category of being allocated operational costs from fee revenues according to Clause 1, Article 4 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, they may retain eighty percent of the total actual collected review fees for operational activities and remit twenty percent into the state budget.

The retained funds shall be managed and used according to 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; including other expenses related to performing tasks, services, and collecting fees, such as: Costs for inspection, evaluation, and organizing meetings of the Expert Group; Review Board (including costs for comments and review reports) for applications for certificates of biosafety for genetically modified plants; the expense levels specified in Joint Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental service funds and any amendments or replacements thereof (if applicable).

Article 6. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 36/2014/TT-BTC dated March 24, 2014 of the Minister of Finance prescribing the level of fees, collection, payment, and use of fees for reviewing applications for certificates of biosafety for genetically modified plants.

2. Other contents related to collection, payment, management, use, revenue receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to 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 Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges belonging to the state budget and any amendments or replacements thereof (if applicable).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and supplementary guidance.