Circular No. 24/2021/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees in animal husbandry.

 CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees in animal husbandry

On the basis of Law on Fees and Charges dated November 25, 2015;

On the basis of Law on Animal Husbandry November 19, 2018;

On the basis of Law on Personal Income Tax dated June 13, 2019;

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

Decree No. Decision No. 13/2020/NĐ-CP January 21, 2020, guiding detailed implementation of the Law on Animal Husbandry by the Government;

Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Management of Foreign Trade;

Decree No. 132/2008/NĐ-CP December 31, 2008, of the Government detailing the implementation of certain provisions of the Law on Product Quality and Goods and Decision No. 74/2018/NĐ-CP dated May 15, 2018 of the Government amending and supplementing certain provisions of Decree No. 132/2008/NĐ-CP December 31, 2008, of the Government;

Decree No. Decision No. 107/2016/NĐ-CP July 1, 2016, of the Government on conditions for operating conformity assessment services;

Decree No. 87/2017/NĐ-CP July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management, and use of fees in animal husbandry.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management, and use of fees in animal husbandry including: fee for reviewing and issuing agricultural material permits, certificates; fee for reviewing conditional business activities in agriculture; fee for reviewing recognition or designation, supervision of testing laboratories in agriculture as specified in the Fee Collection Table attached to this Circular.

Article 2. This Circular applies to: organizations and individuals paying fees; organizations collecting fees; other organizations and individuals related to the collection, payment, management, and use of fees in animal husbandry.

Article 2. Fee Payers and Fee Collecting Organizations

Clause 1. Organizations and individuals requesting competent state authorities to perform fee collection contents as stipulated in the Fee Collection Table for animal husbandry attached to this Circular are considered as fee payers.

Clause 2. The Department of Animal Husbandry under the Ministry of Agriculture and Rural Development and the Departments of Agriculture and Rural Development of provinces and centrally-administered cities are the fee collection organizations as prescribed in this Circular.

Article 3. Level of Fees, Exemption from Fees

Clause 1. The level of fees in animal husbandry is regulated in the Fee Collection Table for animal husbandry attached to this Circular.

Point a) From the date this Circular takes effect until December 31, 2021, the level of fees shall be 50% of the levels specified in the Fee Collection Table for animal husbandry attached to this Circular.

Point b) From January 1, 2022 onwards, the level of fees shall be as specified in the Fee Collection Table for animal husbandry attached to this Circular.

Clause 2. Individuals belonging to poor households, elderly people, persons with disabilities, and those who have rendered meritorious service to the revolution; organizations and individuals in communes with extremely difficult socio-economic conditions when requesting competent state authorities to perform fee collection contents as stipulated in the Fee Collection Table for animal husbandry attached to this Circular are exempted from fees.

Article 4. Declaration, Collection, 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.

Clause 2. Fee collection organizations shall declare and pay the collected fees monthly, settle accounts annually according to the Law on Tax Administration, Decision No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration and guiding documents.

Article 5. Management and use of fees

Clause 1. Fee collection organizations shall remit the entire amount of collected fees into the State budget. The costs for implementing tasks and collecting fees shall be covered by the State budget within the organizational budget of the fee collection organization according to the State budget expenditure regulations.

Clause 2. In cases where the fee collection organization is a state agency allocated operational costs from fee revenues according to Clause 1, Article 4 of Decision 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, 90% of the collected fees shall be retained to cover costs for expenditures as stipulated in Article 5 of Decision No. 120/2016/NĐ-CP; 10% of the collected fees shall be remitted into the State budget according to the current State budget classification.

Article 6. Implementation organization and enforcement provisions

1. This Circular shall take effect from May 17, 2021.

2. Other contents related to collection, payment, revenue receipts, publicizing the fee collection regime in animal husbandry not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges, the Law on Tax Administration, Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges under the State budget.

3. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

FEES COLLECTION AMOUNTS IN ANIMAL HUSBANDRY

(Annexed to Circular No. 24/2021/TT-BTC dated March 31, 2021 of the Minister of Finance)

Note: The collection amounts specified in Items II and III of the above Fee Collection Table do not include travel expenses of the evaluation team. Travel expenses shall be borne by the requesting organization or individual according to actual costs and in compliance with relevant regulations.