Circular No. 207/2016/TT-BTC stipulates the levels of collection, the system of collection, submission, management, and utilization of fees and charges in the field of crop cultivation and forestry 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 seedlings lĩnh vực trồng trọt và giống cây lâm nghiệp

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. 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. 88/2010/NĐ-CP dated August 16, 2010 of the Government detailing and guiding the implementation of certain 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 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 Department of Tax Policy,

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees and charges in the field of crop production and forestry seedlings.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management, and use of fees and charges in the field of crop production and forestry seedlings.

Article 2. This Circular applies to those who pay, organizations collecting fees and charges in the field of crop production and forestry seedlings; other organizations and individuals related to the collection, payment, management, and use of fees and charges in the field of crop production and forestry seedlings.

Article 2. Fee and Charge Payers

Organizations and individuals when submitting applications requesting competent state authorities to implement protection of rights over plant varieties; testing, sampling, inspection, and certification of quality in the field of crop production and forestry seedlings must pay fees and charges in the field of crop production and forestry seedlings according to the provisions of this Circular.

Article 3. Organizations collecting fees and charges

The Forestry General Department, Crop Production Department (Ministry of Agriculture and Rural Development), Departments of Agriculture and Rural Development of provinces and centrally governed cities are organizations collecting fees and charges in the field of crop production and forestry seedlings.

Article 4. Rates of Fees and Charges

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 5. Declaration, Payment of Fees and Charges

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Organizations collecting fees and charges shall declare and pay the amount of collected fees and charges monthly, settle accounts annually according to the guidance provided in Clause 3, Article 19, 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.

Article 6. Management of fees and charges

1. Organizations collecting fees shall remit the entire amount of collected fees into the State budget except for cases stipulated in Clause 2 of this Article. The cost of expenses for performing tasks and collecting fees shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations.

2. In cases where the organization collecting fees is a state agency allocated operating costs from fee revenues according to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it may retain 80% of the collected fee revenue to cover costs for the items specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. Remit 20% of the collected fee revenue into the State budget according to the chapters and sub-items of the current State budget classification.

3. Organizations collecting charges shall remit 100% of the collected charge revenue into the State budget according to the chapters and sub-items of the current State budget classification. The cost of expenses for collecting charges in the field of crop production and forestry seedlings shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations as prescribed by law.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 180/2011/TT-BTC dated December 14, 2011 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees and charges in the field of crop production and forestry seedlings.

2. Other contents related to the collection, payment, management, use, receipt, publicizing of the collection system of fees and charges 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circulars of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges under the State budget and amended or replaced documents (if any).

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