Circular No. 227/2016/TT-BTC stipulates the level of collection, collection regime, submission, management, and use of fees for inspecting fire prevention and firefighting equipment

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR TESTING FIRE PREVENTION AND FIRE FIGHTING EQUIPMENT

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. 79/2014/NĐ-CP dated July 31, 2014 of the Government detailing the implementation of certain provisions of the Law on Fire Prevention and Combating and the Law Amending and Supplementing Certain Provisions of the Law on Fire Prevention and Combating;

Pursuant to Decision No. 493/QĐ-TTg dated April 8, 2014 of the Prime Minister promulgating the plan for implementing the Law Amending and Supplementing Certain Provisions of the Law on Fire Prevention and Combating;

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 system, payment, management and use of fees for testing fire prevention and firefighting equipment.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulatesthe level of collection, collection system, payment,management anduse of||| testing fire prevention and firefighting equipment.||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| firefighting equipment.

1. The payer of the fee is an individual who requests the competent authority to issue or reissue a production confirmation certificate in accordance with Circular No. 41/2015/TT-BTNMT dated September 9, 2015 of the Minister of Natural Resources and Environment regarding the production confirmation certificate and any subsequent amendments, supplements, or replacements thereof (if any).The payer must submit the fee within ten working days from the date of submitting the application for issuance or reissuance of the production confirmation certificate. The fee shall be paid directly to the organization collecting the fee or deposited into the fee collection account opened at the Treasury Office where the fee collection organization is located.apply to the competent authority||| firefighting equipment.||| firefighting.||| firefighting.||| other individuals related to the collection, payment, and management of fees for testing fire prevention equipment.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.||| testing fire prevention and firefighting equipment.||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| other individuals related to the collection, payment, and management of fees for testing fire prevention equipment.5. The retained portion of the fees collected shall be used to cover 90% of the costs for providing services, collecting fees, and transferring 10% to the state budget, except as provided in Clause 2 of this Article.||| individuals when submitting the application dossier to the competent authority to implement the testing of fire prevention equipment.||| prevention equipment must pay the fee prescribed herein.management anduse of||| testing fire prevention and firefighting equipment.||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| firefighting equipment.

Article 2. Persons Paying Fees

T5. The retained portion of the fees collected shall be used to cover 90% of the costs for providing services, collecting fees, and transferring 10% to the state budget, except as provided in Clause 2 of this Article.||| prevention equipment.||| prevention equipment.by the Minister of Natural Resources and Environment||| prevention equipment.||| firefighting.||| firefighting.||| prevention equipment.||| prevention equipment.the Law Amending and Supplementing Certain Provisions of the Law on Management of Fees and Charges; and Decision No. 83/2013/NĐ-CP dated July 22, 2013.The organization collecting fees shall remit them into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification Table as prescribed in Article 5 of this Circular.||| prevention equipment.

Article 3. Fee Collection Organizations

C||| State Fire Prevention and Fighting Police (under the Ministry of Public Security),||| Fire Prevention and Fighting and Rescue Service (under the Ministry of Public Security),||| firefighting.||| Fire Prevention and Fighting Police at provincial level,||| and organizations authorized by the Ministry of Public Security to conduct testing.||| The fee level shall be implemented according to the Fee Schedule attached to this Circular.||| 2. Material costs, labor costs necessary for testing fire prevention and firefighting equipment; printing and affixing labels for testing fire prevention and firefighting equipment shall be paid by the organization or individual requesting the test according to actual expenses incurred, in compliance with legal regulations.||| Fire Prevention and Fighting and Rescue Service (under the Ministry of Public Security),||| firefighting.||| The minimum retained amount shall not exceed 50% of the collected fees.||| 2. The total amount of fees collected shall be reported monthly, and the annual report shall be prepared 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 guiding the implementation of certain provisions of the Law on Management and Collection; the Law Amending and Supplementing Certain Provisions of the Law on Management and Collection; and Decision No. 83/2013/NĐ-CP dated July 22, 2013.||| The retained amount shall be used to cover expenditures for the contents specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016.||| The remaining 10% of the collected fees shall be deposited into the state budget according to the chapters and sub-items of the State Budget Classification currently in effect.||| This Circular takes effect from January 1, 2017 and replaces Circular No. 42/2016/TT-BTC dated March 3, 2016 guiding the level of collection, collection system, payment, management and use of fees for testing fire prevention and firefighting equipment.||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| Other contents related to the management, use, receipt vouchers, declaration forms, and the collection system for fees not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP, Circular No. 156/2013/TT-BTC guiding the implementation of the Law on Management and Collection; and Circulars guiding the printing, issuance, management and use of various types of fee receipt vouchers, if there are any difficulties, please promptly report to the Ministry of Finance for resolution and supplementary guidance.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.||| testing fire prevention and firefighting equipment.||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| firefighting equipment.

Article 4. Fee Rates

1. ||| Minister of Finance;||| testing fire prevention and firefighting equipment.||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| Deputy Minister;

||| People's Inspectorate;||| Inspector General of the State Audit Office;||| Ministries, ministerial-level agencies, and agencies under the Government;||| Inspection Department (Ministry of Finance);||| Departments under the Ministry of Finance;||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| Circular No. 227/2016/TT-BTC||| (Signed on November 11, 2016)||| testing fire extinguishing equipment. ||| ordinary fire trucks, special fire trucks, fire-fighting aircraft, ships, fire-fighting boats, specialized vehicles for fire-fighting services.||| Ordinary fire pumps.||| Fire hoses.||| Couplings..

Article 5. Declaration and Payment of Fees

1. Chu||| Fire nozzles,5. Organizations shall implement and manage the provisions of this Circular.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.||| suction hoses, couplings, elbows, tees, filters, water towers, water columns, fire nozzles.This Circular takes effect from August 5, 2017.||| Fire ladders.Matters concerning the use, accounting records, declarations, and fee collection procedures not addressed in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Circular No. 156/2013/TT-BTC; and Circular No. 303/2016/TT-BTC dated November 15, 2016 guiding the printing, issuance, and management of various types of fee collection receipts and revenue collection certificates.||| Fire extinguishers.During the implementation process, if there are any issues, individuals should promptly report to the Ministry of Finance for advice and supplementary guidance.In cases where the fee collection organization is a government agency that directly covers the operational costs from the collected fees roadthen it must pay 100% of the collected fees. The source of funding for the provision of service delivery and fee collection activities shall be allocated in the budget plan of the fee collection organization according to the regulations on state budget expenditure.6. Organizations shall implement and manage||| Dry powder fire extinguishers, foam-producing fire extinguishers.; Circular No. 156/2013/TT-BTC; Circular No. 303/2016/TT-BTCissued on November 15, 2016

||| Water-based fire extinguishing solutions.The organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.shall be made no later than the 5th day of each month, and the amount of the collected fee||| Fire-retardant paint.In cases where the organization collecting fees is a government agency that does not have the authority to allocate operational activity costs from the collected fees as prescribed in Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP, then 100% of the collected fees must be paid over. The source of funding for service provision activities and fee collection shall be allocated by the state budget within the annual plan of the collecting organization according to the state budget expenditure regulations.||| Fire-retardant coating.||| Fire-retardant materials.||| Fire dampers and other fire-blocking devices.||| Fire-resistant clothing.||| Helmets,||| boots, gloves for firefighting.||| Respirators.||| Testing rescue and evacuation equipment.or deposited into the account||| tools for testing fire protection systems.||| automatic sprinkler systems, automatic fire alarm systems.||| Central fire alarm control panels.||| Smoke detectors, gas detectors, manual fire alarm buttons, fire alarm bells, fire alarm lights, emergency exit signs, lighting for emergency situations, lighting for accidents.||| Testing automatic fire suppression systems using water and foam.||| Sprinklers/Drenchers, deluge valves, check valves, pressure gauges, flow meters, pump control panels for fire suppression using air, gas, and foam.||| Testing automatic fire suppression systems using water and foam.||| Zone selection valves, cabinets for releasing gas, manual release buttons, bells, gas discharge indicator lights.b) Beret for officers and non-commissioned officers of colonel and lieutenant colonel ranks: The beret has an oval-shaped top with a trim of the same color; in front, it has a peak covered with black imitation leather, attached with a peak trim. Above the peak, there is a gold-colored cooc cord with woven threads, both ends of the cord are attached to buttons with a five-pointed star. In the middle of the forehead part of the beret, there is a deer horn vent, two vents on each side of the beret. The strap inside the brim of the beret can be adjusted. The woven band on the brim of the beret is woven with horizontal stripes;||| Gas cylinders, gas canisters.||| Testing fire protection equipment for storage tanks.of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast Guardug.

Article 6. Management and Use of Fees

TThe organization collecting fees shall transfer the amount collected according to the ratio prescribed in Article 5 of this Circular into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification.||| 10% of the testing fee.||| In this Circular, the following terms are understood as follows:||| Testing sample equipment: Refers to the first-time testing of products produced or imported, and subsequent products used as samples for production or importation.||| Testing new equipment: Refers to the testing of newly manufactured, installed, or modified equipment within the country or imported from abroad for market circulation.||| Fire-retardant materials.||| Testing new equipment is carried out according to the sample testing method; for each batch of the same type of equipment, if more than 5% but less than 10 units have been tested, then the entire batch must be tested.||| Testing sample equipment is charged based on the actual number of units tested.||| This Circular does not serve as a basis for functional agencies to carry out testing and collect fees in cases where testing is conducted according to the methods specified above./.as of August 23, 2016of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast GuardSubmit 10% of the amount received||| Fire-retardant materials.oc vcto the state budgetaccording to the chapter and sub-item of the State Budget Classificationn san sach nha nucurrently in effect.anh.

Article 7. Implementation Organization

1. This Circular takesThis takes effectanh khofrom January 1, 2017 and replaces Circular No. 42/2016/TT-BTCdated March 3, 2016guiding the level of collection, payment procedures, managementThe models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."42/2016/TT-BTC ngof other related contents such asor deposited into the account||| tools for testing fire protection systems.usage, revenue receipts, declaration forms for payment proceduresmanagement anduse of||| testing fire prevention and firefighting equipment.||| prevention and firefighting equipment.||| firefighting.||| firefighting.||| firefighting equipment.

2. Othernot mentioned in this Circularshall be implemented in accordance with the provisions of the Law on Fees and Charges||| prevention equipment must pay the fee prescribed herein.and Decree No. 120/2016/NĐ-CPguiding the printing, issuance, management, and useof various types of revenue receiptsand the regulations on the collection of feesnot covered in this Circularshall be carried out in accordance with the provisions of the Law on Fees and Chargesand Decree No. 120/2016/NĐ-CPand Circular No. 156/2013/TT-BTCguiding the printing, issuance, management, and useof various types of revenue receiptsand the regulations on the collection of feesand the regulations on the collection of feesas of August 23, 2016of the Governmentproviding detailed regulations for certain provisions of the Law on the Vietnam Coast GuarddatedThe models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."156/2013/TT-BTC ng||| Testing rescue and evacuation equipment.or deposited into the accountguiding the printing, issuance, management, and useor deposited into the accountof various types of revenue receiptsand the regulations on the printing, issuance, management, and useof various types of revenue receiptsand the regulations on the management and usemanagement andof various types of revenue receiptsand the regulations on the collection of feesand the regulations on the collection of feesand the regulations on the collection of feesof various types of revenue receiptsand the regulations on the collection of feesand the regulations on the collection of feesn san sach nha nuDuring the implementation process, if there are any issues, individuals should promptly report to the Ministry of Finance for advice and supplementary guidance.and the Provincial Departments of Environmentshall organize the collection of fees in accordance with this Circular.3. The level of the fee for production activities is specified in the Fee Collection Table attached to this Circular.

3. During theand the regulations on the collection of feesand the regulations on the collection of feesand the regulations on the collection of feesDeclarations and payments must be made no later than the 5th day of each month,5. The retained portion of the fees collected shall be used to cover 90% of the costs for providing services, collecting fees, and transferring 10% to the state budget, except as provided in Clause 2 of this Article.and the regulations on the collection of feesand the regulations on the collection of fees and the regulations on the collection of feesand the regulations on the collection of feesand the regulations on the collection of feesand the regulations on the collection of feesand the regulations on the collection of feesand the regulations on the collection of fees

Firefighting Equipment Inspection Fee Schedule

(Issued together with CircularCircular No. 227/2016/TT-BTC Issued on November 11, 2016or deposited into the accountai chinh)

Remarks: Trong Thong tu nay, cac tu ngu duoi day duoc hieu nhu sau:iem dinh phuong tien mau: L

- Central agencies of political-social organizations;a kiem dinh san pham san xuat, nhap khau lan dau va cac san pham nay dung delam mao mao phuc vu san xuat, nhap khau cac san pham ke tiep.ong: La ki

- Central agencies of political-social organizations;iem dinh phuong tien luu them dinh nhung san pham san xuat moi, lap rap, hoan cai o trong nuoc hoac nhap khau o nuoc ngoai deluu thong ra thi truong.ong th

Businessiem dinh phuong tien luu thuc hien theo phuong phap mau xRegular inspection: Inspection of newly produced, installed, or modified products within the country or imported from abroad for circulation in the market.ac suat; doi voi moi lo hang cung chung loai, mau ma da tien hanh kiem dinh khong qua 5% so luong phuong tien can kiem dinh, nhung khong it hon 10 mau; truong hop kiem dinh duoi 10 phuong tien thi kiem dinh toan bo.iem dinh phuong tien mau vong thu theo so luong phuong tien mau duoc kiem dinh thuc te.

- Central agencies of political-social organizations;ec phem dinh san pham san xuat, nhap khau lan dau viem dinh phuong tien luu than nhanh kiai Th

- State Audit Agency;ong tu nay khong phai la co soec phem dinh san pham san xuat, nhap khau lan dau viem dinh phuong tien luu thRegular inspections are conducted based on the sample method; for each batch of the same type, if a sample has already been inspected, then more than 5% but less than 10 samples need to be inspected; if fewer than 10 items are inspected, then a full inspection is required.so phap ly decac co quan chuc nang thuc hien viec kiem dinh ma va chi luc nang thu phi trong truoing hop pho quy dinh viec kiem dinh theo cac hinh thuc nang thuc hien viec kiem dinh ma va chi luc nang thu phi trong truoing hop phuc neu tren./.ờng hợp ph||| Couplings. specialized agency under the People's Committee of the province/city.ó quy định việc kiểm định theo các hình thức nêu trên./.