Circular No. 232/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for issuing barcode numbers

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for issuing barcode numbers

Pursuant tothe Law on Fees and Charges November 25, 2015;

Pursuant to the Charter of the International Organization for Standardization;

Pursuant to Decree No.Decision No. 120/2016/NĐ-CP August 23, 2016 Government Decree detailing and guiding the implementation of certain provisions ofthe Law on Fees and Charges;

Pursuant to Decree No.215/2013/NĐ-CP December 23, 2013 Government Decree stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Prime Minister issues this Decision amending and supplementing certain Articles of Decision No.45/2002/QĐ-TTg March 27, 2002 Prime Minister's Decision on the content of state management and state agencies managing barcode numbers;

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 for issuing barcode numbers.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees for issuing barcode numbers including: Fees for issuing and guiding the use of barcode numbers; Annual maintenance fees for using barcode numbers of various types of enterprise codes, global location numbers (GLN), and EAN-8; Registration (confirmation) fees for using foreign barcode numbers.

2. This Circular applies to organizations and individuals submitting applications for using barcode numbers, maintaining the use of barcode numbers, and requesting confirmation of the use of foreign barcode numbers; competent state agencies responsible for issuing barcode numbers and other organizations and individuals related to the collection, payment of fees for issuing barcode numbers.

Article 2. Persons Paying Fees

Organizations and individuals from Vietnam and abroad operating within the territory of Vietnam who submit applications for using barcode numbers, maintaining the use of barcode numbers, or submitting applications for confirming the use of foreign barcode numbers must pay the fee for issuing barcode numbers as prescribed in this Circular.

Article 3. Fee Collection Organizations

The General Department of Standards, Metrology and Quality (Ministry of Science and Technology) and units under the General Department of Standards, Metrology and Quality assigned tasks related to issuing barcode numbers and collecting fees are the organizations collecting fees as prescribed in this Circular.

Article 4. Fee Rates

1. Level of fees for issuing and guiding the use of barcode numbers

2. Level of registration (confirmation) fees for using foreign barcode numbers

3. Level of annual maintenance fees for using barcode numbers (annual fee)

In cases where organizations and individuals receive the Certificate of Right to Use Barcode Numbers after June 30, they shall pay 50% (fifty percent) of the corresponding annual maintenance fee for each type of barcode number as prescribed above.

4. When submitting an application for using barcode numbers, organizations and individuals are responsible for paying the fees for issuing and guiding the use of barcode numbers as prescribed in Clause 1 of this Article.

5. When submitting an application for confirming the use of foreign barcode numbers, organizations and individuals are responsible for paying the registration (confirmation) fees for using foreign barcode numbers as prescribed in Clause 2 of this Article.

6. Upon receiving the Certificate of Right to Use Barcode Numbers, organizations and individuals are responsible for paying the annual maintenance fee for using barcode numbers for the first year as prescribed in Clause 3 of this Article (the year the barcode numbers are issued); for subsequent years, the latest date for payment is June 30 each year.

Article 5. Declaration 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 fees shall declare and pay the collected fees monthly, 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

1. The organization collecting fees may retain 90% of the collected fees to cover costs for service provision, fee collection, and payment, and remit 10% to the State budget, except in the case prescribed in Clause 2 of this Article. The retained fees for covering costs for service provision and fee collection are regulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; among which, other expenses related to performing work, services, and fee collection include: expenses for paying membership fees to the International Organization for Standardization (GS1) as prescribed; expenses for implementing GS1 regulations; expenses for research and development, deployment of barcode technology and solutions; expenses for building and maintaining barcode data systems; expenses for managing and supervising the use of barcode numbers; expenses for domestic and international training sessions, organizing events designated by GS1 International; expenses for promotional activities serving service provision, fee collection, and barcode management activities.

2. In cases where the organization collecting fees is a state agency not included in the category entitled to cost coverage from fee revenue as prescribed in Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it must remit 100% of the collected fees to the State budget. The source of funds for covering costs for service provision and fee collection will be allocated from the State budget in the organizational budget according to the State budget expenditure standards prescribed by law.

Article 7. Implementation Provisions

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 88/2002/TT-BTC dated October 2, 2002, issued by the Minister of Finance regulating the collection, payment, management, and use of fees for issuing barcode numbers, and Circular No. 36/2007/TT-BTC dated April 11, 2007, issued by the Minister of Finance amending and supplementing Circular No. 88/2002/TT-BTC dated October 2, 2002.

2. Other contents related to collection, submission, management, use, revenue receipts, publicizing the fee collection regime not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/ND-CP of August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC of 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 articles of the Law on Tax Administration and Decree No. 83/2013/ND-CP of July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC of September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of revenue receipts for fees and charges, 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.