Circular No. 284/2016/TT-BTC stipulates the rates of fees and charges, the collection, payment, management, and use of fees and charges in the field of managing the quality of aquatic farming materials.

CIRCULAR

 Regulations on the level of collection, collection regime, payment, management, and use of fees and charges in the field of quality management of aquaculture materials

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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. 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 to regulate the level of collection, collection regime, payment, management, and use of fees and charges in the field of quality management of aquaculture materials.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection regime, payment, management, and use of fees and charges in the field of quality management of aquaculture materials.

2. This Circular applies to persons paying, organizations collecting fees and charges in the field of quality management of aquaculture materials; other organizations and individuals related to the collection, payment, management, and use of fees and charges in the field of quality management of aquaculture materials.

Article 2. Fee and Charge Payers

Organizations and individuals when submitting applications for agencies with competent authority to conduct reviews and issue permits in the field of quality management of aquaculture materials must pay fees and charges as prescribed in this Circular.

Article 3. Organizations collecting fees and charges

1. The organization collecting charges is the General Department of Fisheries.

2. The organizations collecting fees include:

a) Aquaculture Testing, Inspection, Certification Center (General Department of Fisheries); Aquaculture Testing, Inspection, Certification Center of the Mekong Delta; Aquaculture Testing, Inspection, Certification Center of Southeastern Vietnam; Aquaculture Testing, Inspection, Certification Center of Central Vietnam and the Northwest Region.

b) Provincial and municipal aquaculture management agencies under central administration.

Article 4. Rates of Fees and Charges

The level of collection of fees and charges in the field of quality management of aquaculture materials shall be implemented according to the Fee and Charge Schedule attached to this Circular.

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. Organizations collecting fees and charges shall declare and pay the collected fees and charges monthly, and settle accounts annually in accordance with 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 of fees and charges

1. Organizations collecting fees such as the Aquaculture Testing, Inspection, Certification Centers; Aquaculture Testing, Inspection, Certification Center of the Mekong Delta; Aquaculture Testing, Inspection, Certification Center of Southeastern Vietnam; Aquaculture Testing, Inspection, Certification Center of Central Vietnam and the Northwest Region are entitled to retain 90% of the collected fees to cover expenses for activities as stipulated in 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 State Budget Classification currently in effect.

2. For organizations collecting fees that are provincial and municipal aquaculture management agencies:

a. The organization collecting fees shall remit the entire amount of collected fees to the State budget except in cases specified in point b of Clause 2 of this Article. The cost of covering expenses for performing tasks and collecting fees shall be allocated from the State budget within the organizational budget according to the State budget expenditure system and standards.

b) In cases where the organization collecting fees is a public service unit or is allocated operational costs from fee revenues according to Articles 4(1) and 4(2) of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it may retain 90% of the collected fees to cover expenses for activities as stipulated 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 State Budget Classification currently in effect.

3. Organizations collecting charges shall remit 100% of the collected charges to the State budget according to the chapters and sub-items of the State Budget Classification currently in effect. The cost of covering expenses for performing tasks and collecting charges shall be allocated from the State budget within the organizational budget according to the State budget expenditure system and standards.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 204/2013/TT-BTC dated December 24, 2013 issued by the Minister of Finance regulating the level of collection, collection regime, payment, management, and use of fees and charges for quality management in aquaculture.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the collection regime of fees and charges 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, 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.