Circular No. 225/TT-BTC stipulates the level of collection, system of collection, submission, management, and utilization of fees for the examination to issue certificates of biosafety for genetically modified organisms meeting conditions for food and animal feed use.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE REVIEW AND ISSUE OF CERTIFICATES OF BIOLOGICAL SAFETY OF GENETICALLY MODIFIED ORGANISMS MEETING THE REQUIREMENTS FOR USE AS FOOD AND FEED

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

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 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 to regulate the level of collection, collection system, payment, management and use of fees for the review and issue of certificates of biological safety of genetically modified organisms meeting the requirements for use as food and feed, as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management and use of fees for the review and issue of certificates of biological safety of genetically modified organisms meeting the requirements for use as food and feed.

Article 2. This Circular applies to those who pay the fees for the review and issue of certificates of biological safety of genetically modified organisms meeting the requirements for use as food and feed, organizations collecting such fees, and other individuals or entities related to the collection, payment, management and use of these fees.

Article 2. Persons Paying Fees

Organizations and individuals must pay the fee according to the provisions of this Circular when submitting applications for the issuance of certificates of biological safety of genetically modified organisms meeting the requirements for use as food and feed.

Article 3. Fee Collection Organizations

The Ministry of Agriculture and Rural Development is the organization responsible for collecting the fees for the review and issue of certificates of biological safety of genetically modified organisms meeting the requirements for use as food and feed.

Article 4. Fee Rates

The level of collection for the fees for the review and issue of certificates of biological safety of genetically modified organisms meeting the requirements for use as food and feed is 120,000,000 VND per review.

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.

Article 2. Organizations collecting the fees shall declare and pay the collected fees monthly, and settle accounts annually in accordance with 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

Organizations collecting the fees shall remit 100% of the collected fees into the State budget according to the chapters and sub-items of the current State budget classification. The costs for conducting the review and issuing certificates of biological safety of genetically modified organisms meeting the requirements for use as food and feed shall be covered by the State budget within the organizational budget according to the State budget expenditure regulations stipulated by law.

Article 7. Implementation Organization

Article 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 regulating the level of collection, collection system, payment, management and use of fees for the review of applications for certificates of genetically modified plants meeting the requirements for use as food and feed.

Article 2. Other contents related to the collection, payment, management, use, revenue receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with 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 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; Circulars of the Minister of Finance on printing, issuing, managing and using various types of revenue receipts belonging to 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.