Circular No. 285/2016/TT-BTC stipulates the levels of collection, the system of collection, payment, and management of fees and charges in veterinary work.

CIRCULAR

Regulations on the level of collection, collection system, payment, management of fees and charges in veterinary work

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 regulating the level of collection, system of collection, payment, management of fees and charges in veterinary work.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, system of collection, payment, management of fees and charges in veterinary work.

2. This Circular applies to persons paying, organizations collecting fees and charges in veterinary work, and other organizations and individuals related to the collection, payment, and management of fees and charges in veterinary work.

Article 2. Fee and Charge Payers

Organizations and individuals requesting state administrative agencies responsible for veterinary work to perform tasks involving the collection of fees and charges as stipulated in the attached Fee and Charge Table must pay such fees and charges.

The Department of Animal Health (under the Ministry of Agriculture and Rural Development), the District Veterinary Service with specialized management functions as prescribed in Article 6 of the Law on Animal Health shall be the organization collecting fees and charges in veterinary work.

Article 4. Rates of Fees and Charges

The level of collection of fees and charges in veterinary work shall be implemented according to the Fee and Charge Table for veterinary work attached to this Circular.

Article 5. Declaration, Payment of Fees and Charges

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 amount of collected fees and charges monthly, settle accounts annually according to the guidance provided in Clause 3, Article 19, 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. The organization collecting fees is the Department of Animal Health (in cases where it operates under a self-financing mechanism and bears responsibility for the use of staff and administrative expenses) may retain 90% of the collected fees to cover costs for expenditures as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. Among these, other expenses related to performing tasks, services, and collecting fees include expenses for disease prevention and control in animals. The remaining 10% of the collected fees shall be paid into the state budget according to the chapters and sub-items of the current State Budget Classification.

2. For organizations collecting fees that are District Veterinary Services with specialized management functions:

a) The organization collecting fees shall pay all collected fees into the state budget. The cost of covering expenses for performing tasks and collecting fees shall be allocated from the state budget within the organization's approved budget according to the state budget expenditure regulations and standards;

b) In cases where the organization collecting fees is a state agency operating under a self-financing mechanism funded by collected fees as stipulated in 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 stipulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; among these, other expenses related to performing tasks, services, and collecting fees include expenses for disease prevention and control in animals. The remaining 10% of the collected fees shall be paid into the state budget according to the chapters and sub-items of the current State Budget Classification.

a) At the end of each quarter, the organizations collecting fees shall base their actions on the collected fees and the approved budget estimates (annual budget divided into quarters). If the collected fees exceed the approved budget estimates, they must deposit the difference into the account of the Department of Animal Health (for centrally managed organizations); the provincial specialized animal health management agency (for locally managed organizations) to reallocate funds for subordinate agencies lacking revenue as stipulated in this Circular;

b) The Department of Animal Health and the provincial specialized animal health management agency may open additional bank accounts at the State Treasury to reallocate retained fees between organizations at the same level as stipulated in this Circular.

4. Organizations collecting charges shall pay 100% of the collected charges into the state budget according to the chapters and sub-items of the current State Budget Classification. The cost of covering expenses for performing tasks and collecting charges shall be allocated from the state budget within the organization's approved budget according to the state budget expenditure regulations and standards.

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 04/2012/TT-BTC dated January 5, 2012, issued by the Minister of Finance, regulating the collection, payment, management, and use of fees and charges in veterinary work; Circular No. 11/2013/TT-BTC dated January 21, 2013, amending and supplementing Circular No. 04/2012/TT-BTC dated January 5, 2012, and Circular No. 107/2012/TT-BTC dated June 28, 2012; Circular No. 113/2015/TT-BTC dated August 7, 2015, amending Circular No. 04/2012/TT-BTC dated January 5, 2012.

2. Other contents related to the collection, payment, management, use, receipt vouchers, publicizing the fee and charge collection system not mentioned in this Circular shall be implemented according to 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 them to the Ministry of Finance for further study and supplementary guidance.

                                                                                                      SIGNING THE MINISTER
                                                                                                     VICE MINISTER

                                                                                                     Vu Thi Mai