Circular No. 223/2012/TT-BTC stipulates the regime for collecting, remitting, and managing the use of fees and charges in the field of plant protection.

CIRCULAR

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

in the field of plant protection

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Pursuant to the Food Safety Law;

Pursuant to the Ordinance on Fees and Charges;

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

Pursuant to Decree No. 02/2007/NĐ-CP dated January 5, 2007 of the Government on plant quarantine;

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;

Pursuant to Decision No. 10/2010/QĐ-TTg dated February 10, 2010 of the Prime Minister on certificates of free circulation for exported and imported goods;

Considering the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates this Circular stipulating the rates of collection, payment, and management and use of fees and charges in the field of plant protection as follows:

Article 1. Subjects paying fees and registration fees

Organizations and individuals (domestic or foreign) when being authorized by competent state management agencies to perform tasks related to plant protection, plant quarantine, pesticide management, food safety inspection, and other activities in the field of plant protection (hereinafter referred to as plant protection) shall pay fees and charges according to the provisions of this Circular.

Article 2. Level of Collection

1\. The rates of fees and charges in the field of plant protection are specified in detail in the attached Table of Collection Rates.

2\. Fees and charges in the field of plant protection shall be collected in Vietnamese Dong (VND).

Article 3. Organization of Collection, Payment and Management of Use

1\. Fees and charges in the field of plant protection are revenues belonging to the State budget.

2\. Agencies collecting fees and charges in the field of plant protection shall be responsible for registering and declaring payments of fees and charges to the State budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 and 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 laws on fees and charges.

3\. Agencies collecting fees and charges in the field of plant protection shall manage and use them as follows:

a\. Agencies collecting fees and charges in the field of plant protection may retain a percentage of the collected fees and charges before paying them into the State budget as follows:

- Plant protection service charges retained: 20% (twenty percent);

- Plant protection service fees retained: 80% (eighty percent).

b\. Pay into the State budget the remaining portion of the collected fees and charges (the total amount of collected fees and charges minus the retained amount as prescribed in point a of this clause) including:

- Plant protection service charges to be paid into the State budget: 80% (eighty percent);

- Plant protection service fees to be paid into the State budget: 20% (twenty percent).

4\. Agencies collecting fees and charges in the field of plant protection may use the retained funds at the prescribed percentages in point a of Clause 3 of this Article for expenses related to the collection of fees and charges in the field of plant protection, specifically as follows:

a\. Payment of salaries or wages, allowances, hazardous duty allowances, overtime pay, extra hours pay, contributions based on salaries or wages for laborers (including outsourced laborers) serving the collection of fees and charges according to current regulations.

b\. Expenses for providing uniforms or protective equipment for laborers performing fee and charge collection duties according to established regulations (if applicable).

c\. Expenses for supporting the collection of fees and charges such as office supplies, telephone, electricity, water, travel expenses, official expenses; printing (buying) declaration forms, permits, and other stamps according to current standards and norms.

d\. Expenses for regular maintenance and major repairs of assets, machinery, and equipment serving the collection of fees and charges.

e\. Expenses for conferences, seminars, training sessions, publicity, and advertising to support the collection of fees and charges.

g\. Expenses for purchasing materials, raw materials, equipment, tools, and other expenses according to the approved budget by the competent authority.

h\. Rewards and welfare benefits for staff directly involved in the performance of services and the collection of fees and charges within the unit, following the principle of an average of up to three months' salary if the revenue this year exceeds last year, and up to two months' salary if the revenue this year is lower than or equal to last year.

Agencies collecting fees and charges in the field of plant protection must manage and use the retained funds for their intended purposes, with legal documentation as required.

According to the regulations of the Plant Protection Department, subordinate agencies collecting fees and charges in the field of plant protection shall base their annual budgets (divided by month or quarter) on the approved budget by the competent authority. If the retained amount exceeds the approved budget, the excess must be deposited into the account of the Plant Protection Department for it to allocate to subordinate units that lack sufficient funding to ensure operations.

The Plant Protection Department may open additional deposit accounts at the Treasury where its headquarters is located to balance fees and charges among units internally. The end-of-year balance will be carried over to the next year.

5\. After deducting the retained amounts for the collection of fees and charges at the prescribed percentages, the remaining amount of collected fees and charges must be paid into the State budget according to the current State Budget Classification.

Article 4. Implementation:

1\. This Circular takes effect from February 7, 2013, replacing Circular No. 110/2003/TT-BTC dated November 17, 2003 of the Ministry of Finance on the collection, payment, and management and use of fees and charges for plant protection and quarantine and pesticide management.

2\. Other contents related to the collection, payment, management, use, and public disclosure of fee and charge regimes not covered in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and 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 laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, 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.

3. Organizations and individuals subject to payment of fees and charges, and related agencies shall be responsible for implementing this Circular. In the course of implementation, if any difficulties arise, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.