This Circular stipulates the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of operating licenses as well as registration fees for operating licenses for drug rehabilitation facilities using substitute drugs. The document applies to relevant organizations and individuals and provincial/municipal Health Departments.
适用范围
[Organizations and individuals when submitting applications for the examination and issuance of operating licenses for drug rehabilitation using substitute drugs; Organizations and individuals when receiving operating licenses for drug rehabilitation using substitute drugs; Provincial/Municipal Health Departments]
要点
- Organizations and individuals submitting applications for the examination and issuance of operating licenses must pay an examination fee of 4,300,000 VND per application (Article 2, Point 1).
- If the operating license is revoked and reissued, organizations and individuals must also pay an examination fee equivalent to the aforementioned amount (Article 2, Point 1).
- In cases where the operating license is lost or damaged, when requesting a reissue, an examination fee of 1,500,000 VND per application must be paid (Article 2, Point 2).
- When issuing or reissuing operating licenses for drug rehabilitation using substitute drugs, organizations and individuals must pay a registration fee of 350,000 VND per license (Article 2, Point 3).
- Provincial/Municipal Health Departments are entitled to retain 80% of the revenue from examination fees for management and operational expenses, with the remainder to be remitted to the state budget (Article 3, Clause 1).
🌐 本文件的社会影响
- Increase revenue for the state budget through the collection of examination fees for the issuance of operating licenses.
- Reduce management costs and implementation procedures for issuing operating licenses for drug rehabilitation facilities using substitute drugs.
- It may impose a financial burden on organizations and individuals who must pay examination fees and registration fees for operating licenses.
❓ 常见问题
What is the examination fee for the issuance of operating licenses for drug rehabilitation using substitute drugs?
The examination fee for the issuance and reissuance of operating licenses due to revocation of the operating license is 4,300,000 VND per application (Article 2, Point 1).
What is the registration fee for the issuance of operating licenses for drug rehabilitation using substitute drugs?
The registration fee for the issuance and reissuance of operating licenses due to loss or damage of the operating license is 350,000 VND per license (Article 2, Point 3).
Which agency collects the examination fees and registration fees?
Provincial/Municipal Health Departments are the agencies responsible for collecting examination fees and registration fees (Article 1, Clause 2).
Which agency is entitled to retain a percentage of the revenue from examination fees?
Provincial/Municipal Health Departments are entitled to retain 80% of the revenue from examination fees for management and operational expenses (Article 3, Clause 1).
When does this Circular take effect?
This Circular takes effect from December 16, 2013 (Article 4, Clause 1).
全文
|
MINISTRY OF FINANCE _______ |
SOCIALIST REPUBLIC OF VIET NAM ______________________ |
|
Number: 154/2013/TT-BTC |
Hanoi, November 1, 2013 |
CIRCULAR
Regulations on the level of collection, collection system, payment, management, and use of fees for the examination and issuance of operating licenses and license fees for operating licenses for drug rehabilitation facilities using substitute drugs
________________
Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Licenses; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;
Pursuant to Decree No. 96/2012/NĐ-CP dated November 15, 2012 of the Government promulgating regulations on drug rehabilitation using substitute drugs;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal 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 the examination and issuance of operating licenses and license fees for operating licenses for drug rehabilitation facilities using substitute drugs, as follows:
Article 1. Scope of application
1. Object of fee and charge payment
a) Organizations and individuals when submitting applications for examination and issuance of, or reissuance of, operating licenses for drug rehabilitation using substitute drugs must pay the examination fee.
b) Organizations and individuals when being issued or reissued operating licenses for drug rehabilitation using substitute drugs must pay the license fee for issuing operating licenses.
2. Fee and charge collecting agencies
Provincial Departments of Health under central cities are the agencies responsible for collecting fees and license fees in accordance with this Circular.
Article 2. Level of Collection of Fees and Taxes
The levels of collection of fees and license fees shall be implemented as follows:
|
Quarter (1) |
Content |
Rate of Collection |
|
1 |
Examination fee for issuing an operating license; reissuing an operating license due to revocation of the operating license for drug rehabilitation facilities using substitute drugs |
4,300,000 VND/per instance |
|
2 |
Examination fee for reissuing an operating license due to loss or damage of the operating license for drug rehabilitation facilities using substitute drugs |
1,500,000 VND/per instance |
|
3 |
License fee for issuing or reissuing an operating license for drug rehabilitation facilities using substitute drugs |
350,000 VND/per license |
Article 3. Organization of collection, payment, management, and use of fees and license fees
1. The agency collecting fees may retain 80% of the collected examination fees before remitting them to the state budget to cover the expenses specified in Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government and related guiding documents.
The remaining amount (20%) shall be remitted to the state budget according to the current State Budget Classification.
2. The agency collecting license fees shall remit the entire amount of collected license fees (100%) to the state budget according to the current State Budget Classification.
3. Other matters related to collection, payment, management, use, declaration, and payment of fees not covered in this Circular shall be carried out in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and license fees, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and license fees belonging to the state budget, and any amendments and supplements thereto (if any).
Article 4. Organization of Implementation
1. This Circular takes effect from December 16, 2013.
2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.
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Place of Receipt: |
DEPUTY MINISTER |
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