Circular No. 20/2009/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for inspecting various types of machinery, equipment, and materials with strict requirements for labor safety.

CIRCULAR

Regulations on the level of collection, collection system, payment, management and use of fees for inspecting various types of machinery, equipment, materials with strict requirements for labor safety

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

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

Pursuant to Decree No. 118/2008/ND-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 Labor, Invalids and Social Affairs at Circular No. 3640/LDTBXH-KHTC dated October 9, 2008;

The Ministry of Finance hereby stipulates the level of collection, collection system, payment, management and use of fees for inspecting various types of machinery, equipment, materials with strict requirements for labor safety as follows:

 This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Organizations and individuals who are subject to inspection (hereinafter referred to as the Inspection Authority) and issuance of certificates ensuring technical safety for machinery, equipment, materials with strict requirements for labor safety according to the provisions of the law must pay the inspection fee for machinery, equipment, materials with strict requirements for labor safety as prescribed in this Circular.

2. Attached to this Circular is the Table of Inspection Fee Levels for Various Types of Machinery, Equipment, Materials with Strict Requirements for Labor Safety (Annex). For the inspection fee for machinery, equipment, materials with strict requirements for labor safety, it shall be collected based on the actual number of samples inspected (not collected on the entire consignment).

 II. SPECIFIC PROVISIONS

1. The Inspection Authority conducting inspections and issuing certificates ensuring technical safety for machinery, equipment, materials with strict requirements for labor safety is the entity collecting the inspection fee for machinery, equipment, materials with strict requirements for labor safety as prescribed in this Circular. The inspection fee for machinery, equipment, materials with strict requirements for labor safety is a revenue item belonging to the state budget.

2. The Inspection Authority is allowed to retain 90% (ninety percent) of the total amount of fees collected to cover costs for inspection activities and fee collection according to the prescribed regulations.

3. The Inspection Authority shall remit 10% (ten percent) of the total amount of fees collected into the state budget according to the relevant Chapter, type, section, sub-section, and minor sub-section of the current State Budget Classification.

 III. IMPLEMENTATION

1. This Circular takes effect 45 days from the date of signature. This Circular replaces Circular No. 03/2003/TT-BTC dated January 10, 2003 and Circular No. 97/2003/TT-BTC dated October 13, 2003 amending and supplementing Circular No. 03/2003/TT-BTC dated January 10, 2003 of the Ministry of Finance stipulating the collection, payment, and management and use of inspection fees and charges for issuing certificates ensuring quality and technical safety for machinery, equipment, materials with strict requirements for labor safety.

2. Other contents related to the collection, payment, management, use, receipt, and public disclosure of the inspection fee for machinery, equipment, materials with strict requirements for labor safety not mentioned in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002; 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 legal provisions on fees and charges; and Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding Decision No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

3. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.