Circular No. 225/2016/TT-BTC stipulates the level of collection, collection regime, submission, management, and use of fees for the examination and issuance of certificates of biosafety for genetically modified organisms fit for food and animal feed.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

examination fee issuing a certificate of biosafety for genetically modified organisms

fit for food and animal feed use

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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. 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. 69/2010/NĐ-CP dated June 21, 2010 and Decree No. 108/2011/NĐ-CP dated November 30, 2011 of the Government on biosafety with respect to genetically modified organisms, genetic material, and products derived from genetically modified organisms;

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 stipulating the level of collection, collection regime, payment, management, and use of the examination fee for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use.

Article 1. Scope of Regulation, Applicability

1. This Circular stipulates the level of collection, collection regime, payment, management, and use of the examination fee for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use.

2. This Circular applies to those who pay the examination fee, organizations collecting the examination fee for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use, and other organizations and individuals related to the collection, payment, management, and use of the examination fee for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use.

Organizations and individuals must pay the examination fee as prescribed in this Circular when submitting applications for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use.

Article 3. Fee Collection Organizations

The Ministry of Agriculture and Rural Development is the organization collecting the examination fee for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use.

The level of collection for the examination fee for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use is VND 120,000,000 per one examination.

Article 5. Declaration, Collection, and Payment of Fees

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. The organization collecting the fee shall declare and pay the collected examination 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, issued by 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 and Use of Fees

The organization collecting the fee shall remit 100% of the collected examination fees into the state budget according to the chapter and sub-item of the State Budget Revenue Classification currently in effect. The costs for covering the examination activities for issuing a certificate of biosafety for genetically modified organisms fit for food and animal feed use shall be covered by the state budget within the organizational budget according to the state budget expenditure regulations as stipulated by law.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 106/2014/TT-BTC dated August 8, 2014 of the Minister of Finance stipulating the level of collection, collection regime, payment, management, and use of the examination fee for applications for issuing a certificate confirming genetically modified plants fit for food and animal feed use.

2. Other contents related to the collection, payment, management, use, revenue receipts, and publicizing the fee collection regime 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 stipulating printing, issuance, management, and use of various types of revenue receipts and charges under the state budget, and any amendments, supplements, or replacements thereof (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.