Circular No. 279/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees in food safety activities.

✦ Tóm lược thông minh

Circular No. 279/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees in food safety activities. This document applies to organizations and individuals engaged in production, business, import, and export of food when they need to obtain certificates or have their food safety conditions inspected.

Đối tượng áp dụng

Organizations and individuals engaged in production, business, import, and export of food; fee collecting entities are the Ministry of Health (Food Safety Administration), the Ministry of Industry and Trade, and units assigned according to regulations.

Các điểm cốt lõi

Organizations and individuals submitting applications for certificate issuance, confirmation, announcement, and inspection of food safety conditions must pay fees (Article 2).
The level of fee collection is specifically defined in the attached Fee Schedule (Article 4). For example, the fee for the initial conformity assessment of declaration is 500,000 VND per product.
Fee collecting entities must remit the entire amount of collected fees to the state budget, except in cases where the entity is allocated operational costs from fee revenue (Article 6).
The payer must declare and pay fees monthly and settle accounts annually according to the guidance provided in Circular No. 156/2013/TT-BTC (Article 5).
Fee collecting entities, which are public service units or state agencies, may retain 80% of the collected fees for expenditures as specified in Article 5 of Decree No. 120/2016/NĐ-CP (Article 6).

🌐 Tác động xã hội từ văn bản này

Increase state budget revenue from the collection of fees for assessment and announcement in the field of food safety.
Help state management agencies better control food production and business activities.
May cause difficulties for some small and medium-sized organizations and individuals due to additional assessment fees.

❓ Câu hỏi thường gặp

What is the level of fee for the initial conformity assessment of declaration?

The fee for the initial conformity assessment of declaration is 500,000 VND per product.

Must fee collecting entities remit the entire amount of collected fees to the state budget?

Yes, except in cases where the fee collecting entity is a public service unit or state agency allocated operational costs from fee revenue.

Toàn văn

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 279/2016/TT-BTC	Hanoi, December 14 the November 2016

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES IN FOOD SAFETY AND SANITATION WORK

Pursuant to the Law construction costs; and its guiding regulations construction costs; August 25 the 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23 the 8 year 2016 of At the proposal of detailed regulations and guidance on the implementation of certain provisions of the Lawi 215/2013/ND-CP dated December 23, 2013 of the Government stipulating functions, tasks, powers and tax lists, construction costs; and lệ construction costs;;

On the basis of Government Decree No. 215/2013/NĐ-CP dated December 23, 2013, of the Government stipulating functions, tasks, powers, and list of fees,onand usage structure organization Implementing Resolution No. 35/NQ-CP dated May 16, 2016

At the proposal of the Director of the Department of Tax Policy,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."in food safety and hygiene work.

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management and use of fees in food safety and sanitation work. reason This Circular applies to fee payers, organizations collecting fees in food safety and hygiene work, and other organizations and individuals related to the collection, payment, management, and use of fees in food safety and hygiene work. construction costs; Fee payers

Article 1. Scope of Regulation, ApplicabilityutedThe amount of fees collected for food safety and hygiene work shall be implemented according to the schedule of fees attached to this Circular.

1. This Circular regulates the level of collection, collection system, payment, management and use of fees in food safety and sanitation work under the management of the Ministry of Health and the Ministry of Industry and Trade.policies 2. This Circular applies to those who pay fees, organizations collecting fees in food safety and sanitation work, and other organizations and individuals related to the collection, payment, management and use of fees in food safety and sanitation work.

Application /certificateêExamination and issuance of certificates meeting food safety conditions:

Article 2. Fee Payers1. Fulfilling requirements stipulated in Article 13 of Decree No. 135/2021/NĐ-CP.Examination of food business establishments

Organizations and individuals producing, trading, importing, and exporting food when submitting applications to competent state agencies for issuing certificates, confirmation, declaration, inspection of food safety conditions must pay fees. Organizations certifying compliance, state agencies, and organizations designated for national inspection of imported food safety, testing facilities when submitting applications to competent state agencies for reviewing testing facility conditions, organizations certifying compliance and national inspection of food safety must pay fees according to the provisions of this Circular.nationalThe Ministry of Health (Food Safety Administration), the Ministry of Industry and Trade, Departments of Industry and Trade, Food Safety Supervision Agencies, and other entities assigned according to regulations are fee collection organizations in food safety and sanitation work.

Article 3. Fee Collection Organizations

The level of fees in food safety and sanitation work shall be implemented according to the fee schedule attached to this Circular. unit 2. Fee collection organizations shall declare and pay the collected fee amounts monthly, settle accounts annually according to the guidelines set out in 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 some provisions of the Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Article 4. Fee Rates

VND 200,000 /time/establishment

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.

1. Fee collection organizations shall remit the entire amount of collected fees to the State budget except in cases provided for in Clause 2 of this Article. The cost of implementing work and collecting fees shall be covered from the State budget within the organization's budget according to the State budget expenditure standards.No. 2. In cases where the fee collection organization is a public service unit or a state agency allocated operational costs from fee revenue according to Clause 1, Article 4 of Government Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 80% of the collected fee amount to cover costs for the items specified in Article 5 of Government Decree No. 120/2016/ND-CP dated August 23, 2016. Remit 20% of the collected fee amount to the State budget according to the chapter and sub-item of the current State budget classification.

Article 6. Management and Use of Fees

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 149/2013/TT-BTC dated October 29, 2013 of the Minister of Finance regulating the level of collection, payment, management and use of fees and charges for food safety and sanitation management. stipulating 2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to the Law on Fees and Charges, Government Decree No. 120/2016/ND-CP dated August 23, 2016; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circular 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, supplements or replacements (if any). tr- Office

Secretary; - National Financial Audit Agency, Provincial Tax Bureaus,

Article 7. Implementation Organization

under the Ministry of Finance;

279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance)

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.

Place of Receipt:
- Central Party Office and Party Committees;
Reviewing the notification of compliance and declaration of conformity with food safety regulations for fortified foods; health foods Total - First-time declaration
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- T3cm Supreme People's Court;
1,500,000 VNDướeasures;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
Central Steering Committee of the Vietnam Fatherland Front PEOPLE'S COMMITTEE, the per product/time central cities - Government Portal; Official Gazette;
- Official Gazette;
- Government website;
- Ministry of Justice's Legal Documents Inspection Department;
- Various unit - Re-declaration
- Ministry of Finance website;
- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER

Vu Thi Mai

FEE SCHEDULE IN FOOD SAFETY WORK

(Issued together with CircularNo. 1,000,000 VND the per product/time

Provincial People's Committees set specific pricestt	Type of Fee	Rate of Collection
I	Fees for examination and approval of permits for circulation, importation, confirmation, and declaration in the field of food safety
1	Reviewing the notification of compliance and declaration of conformity with food safety regulations (excluding fortified foods and health foods); food additives; food processing aids; processed ready-to-eat foods, packaging materials, containers for foods; declaration of compliance and conformity with tobacco productsồ 500,000 VNDof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs300,000 VND per product/time
	Reviewing the notification of imported products (excluding health foods) solely for internal use in production facilities, supermarkets, hotels 4 stars or higher	150,000 VND per product/timeồConfirming batches of imported food (excluding testing costs)
	1,500,000 VND per batch + (number of samples x 100,000 VND), maximum 10,000,000 VND per batch	3,000,000 VND per test kit/timeồenergy /Inspection fee for issuing export food certificates
2	1,000,000 VND per certificate/time
	Reviewing the notification of imported products (excluding health foods) solely for internal use in production facilities, supermarkets, hotels 4 stars or higher	Reviewing the issuance of certificates for food safety conditions:ồConfirming batches of imported food (excluding testing costs)
	1,500,000 VND per batch + (number of samples x 100,000 VND), maximum 10,000,000 VND per batch	Reviewing food business establishments
3	700,000 VND per establishment/time	Reviewing food service establishments:
4	1,000,000 VND per establishment/timei 3,000,000 VND per establishment/time	Reviewing health food manufacturing establishments:according to good manufacturing practices (GMP) 22,500,000 VND per establishment/timeNo.Reviewing the conditions of testing facilities, organizations certifying compliance, and state inspection agencies for imported food:
5	Examination of registration dossier for rapid food test kits	32,000,000 VND per unit/time
II	22,500,000 VND per unit/time for 1,200,000 VND per product/time (Free Circulation Certificate, Export Certificate, Health Certificate)	30,000 VND per person/timelExamination of food service business establishments:
III	Fees for examination of conditions for practicing and operating businesses in the field of food safety
1	VND 700,000 /time/establishmentof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsVND 1,000,000 /time/establishment
a	THErime Minister cVND 3,000,000 /time/establishment	1.000.000 Examination of health food production facilities
b	THErime Minister cHealth
	- Serving less than 200 meals	in accordance with good manufacturing practices (GMP) (i) Name, headquarters address, contact phone number of the parties signing the contract;
	- Serving 200 meals or more	VND 22,500,000 /time/establishment
specialized agency under the People's Committee of the province/city.	Examination of food manufacturing establishments (excluding health supplement manufacturing establishments)	Examination of testing facility conditions, certification organizations, and state inspection agencies for imported food:
For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;	THErime Minister cVND 32,000,000 /time/unit VND 22,500,000 /time/unit VND 1,200,000 /time/product	VND 30,000 /time/personần/foundation
2	Reviewing the conditions of testing facilities, organizations certifying compliance, and state inspection agencies for imported food:
a	Initial assessment, expanded assessment	32,000,000 VNDồng/lần/unit
b	Reassessment	22,500,000 VNDồng /lần/unit
IV	Fees for examination of content scripts for films, programs on tapes, discs, software, and other materials and documents in food advertising	1,200,000 VND /time/product
V	Fees for examination and confirmation of food safety knowledge	30,000 VND /time/person