Circular No. 245/2016/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for assessing business conditions in technical safety and health inspection activities; safety and hygiene training.

CIRCULAR

Regulations on the level of collection, collection system, payment, management

and using the fee for assessing business conditions in technical safety inspection activities; occupational safety training and labor hygiene

technical safety inspection; occupational safety training; labor hygiene

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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. 44/2014/NĐ-CP dated May 15, 2015 of the Government detailing some provisions of the Labor Safety and Health Law on technical safety inspection activities; occupational safety and health training and labor environment monitoring;

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 fee for assessing business conditions in technical safety inspection activities; occupational safety and health training.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection regime, payment, management, and use of the fee for assessing business conditions in technical safety inspection activities; occupational safety and health training.

2. This Circular applies to the fee payer, organization collecting the fee for assessing business conditions in technical safety inspection activities; occupational safety and health training and other organizations and individuals related to the collection, payment, management, and use of the fee for assessing business conditions in technical safety inspection activities; occupational safety and health training.

Article 2. Persons Paying Fees

Public institutions and enterprises when submitting applications for issuance, reissuance, or extension of Certificates of Qualification for Technical Safety Inspection Activities; Certificates of Qualification for Occupational Safety and Health Training must pay the fee according to the provisions of this Circular.

Article 3. Fee Collection Organizations

1. The Department of Labor Safety (Ministry of Labor, Invalids and Social Affairs), the Department of Safety and Industrial Environment (Ministry of Industry and Trade), the State Construction Quality Supervision Agency (Ministry of Construction), the Department of Processing of Forestry and Aquatic Products and Salt Industry (Ministry of Agriculture and Rural Development), the Telecommunications Department (Ministry of Information and Communications), the Department of Nuclear Safety and Radiation Control (Ministry of Science and Technology), the Vehicle Inspection Bureau (Ministry of Transport), the Environmental Health Management Department (Ministry of Health), the Ministry of National Defense, and the Ministry of Public Security shall implement the assessment of conditions for issuing, reissuing, or extending Certificates of Qualification for Technical Safety Inspection Activities as prescribed in Decree No. 44/2014/NĐ-CP dated May 15, 2015 of the Government and are the organizations collecting the fee specified in Item 1 of the Fee Collection Table attached to this Circular.

2. The Department of Labor Safety (Ministry of Labor, Invalids and Social Affairs); Provincial Departments of Labor, Invalids and Social Affairs under central cities shall implement the assessment of conditions for issuing, reissuing, or extending Certificates of Qualification for Occupational Safety and Health Training as prescribed in Decree No. 44/2014/NĐ-CP dated May 15, 2015 of the Government and are the organizations collecting the fee specified in Item 2 of the Fee Collection Table attached to this Circular.

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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 fee collecting organizations shall declare and pay the collected fees monthly and settle accounts annually in accordance with Clause 3 Article 19 and Clause 2 Article 26 of 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.

Article 6. Management and Use of Fees

1. The fee collecting organizations being the Ministry of National Defense and the Ministry of Public Security shall retain 90% of the collected fees to cover costs for expenditures as prescribed in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. They shall remit 10% of the collected fees to the state budget according to the chapters and sub-items of the current state budget classification.

2. For fee collecting organizations being the Department of Labor Safety, the Department of Safety and Industrial Environment, the State Construction Quality Supervision Agency, the Department of Processing of Forestry and Aquatic Products and Salt Industry, the Telecommunications Department, the Department of Nuclear Safety and Radiation Control, the Vehicle Inspection Bureau, the Environmental Health Management Department, and Provincial Departments of Labor, Invalids and Social Affairs:

a) The fee collecting organizations shall remit all collected fees to the state budget except in cases provided for in point b clause 2 of this Article. The cost expenses for performing tasks and collecting fees shall be covered from the state budget allocated in the organizational budget according to the state budget expenditure standards.

b) In case the fee collecting organization is a state agency that is allocated costs for operations from the fee revenue according to Clause 1 Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it may retain 90% of the collected fees to cover costs for expenditures as prescribed in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. It shall remit 10% of the collected fees to the state budget according to the chapters and sub-items of the current state budget classification.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017.

2. Other matters related to the collection, payment, management, use, receipt vouchers, and 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/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 on printing, issuing, managing, and using various types of fee and charge receipts belonging to the state budget and any amendments or supplements thereto (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.