Circular No. 286/2016/TT-BTC stipulates the level of collection, system of collection, payment, management, and use of fees for quality and food safety inspection and management in the agricultural sector.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for quality and food safety management assessment in the agricultural sector

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. 88/2010/NĐ-CP dated August 16, 2010 of the Government detailing and guiding the implementation of certain provisions of the Intellectual Property Law and the Law Amending and Supplementing Certain Provisions of the Intellectual Property Law regarding rights over plant varieties;

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, collection system, payment, management, and use of fees for quality and food safety management assessment in the agricultural sector.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for quality and food safety management assessment in the agricultural sector.

Article 2. This Circular applies to fee payers and organizations collecting fees for quality and food safety management assessment in the agricultural sector, as well as other organizations and individuals related to the collection, payment, management, and use of fees for quality and food safety management assessment in the agricultural sector.

Article 2. Persons Paying Fees

Organizations and individuals engaged in production and business activities in agriculture, forestry, aquaculture, and aquatic products for export, import, and domestic consumption must pay fees according to the regulations stipulated in this Circular when submitting applications to competent state agencies under the Ministry of Agriculture and Rural Development to perform quality and food safety management operations.

Organizations collecting fees for quality and food safety management assessment in the agricultural sector include agencies implementing quality and food safety management operations, including: The Directorate of Quality Assurance for Agricultural Products, Forestry Products, and Aquatic Products; Central and Southern Regional Quality Management Agencies for Agricultural Products, Forestry Products, and Aquatic Products; Regional Quality Assurance Centers for Agricultural Products, Forestry Products, and Aquatic Products; Quality Testing, Certification, and Advisory Centers for Agricultural Products, Forestry Products, and Aquatic Products; The Animal Health Service; The Plant Protection Service; The Processing and Export of Agricultural Products, Forestry Products, and Aquatic Products and Salt Industry Service; The General Fisheries Department; The Quality Assurance Agencies for Agricultural Products, Forestry Products, and Aquatic Products; The Livestock and Animal Health Agencies; The Crop Production and Plant Protection Agencies; The Fisheries Agencies.

Article 4. Fee Rates

The level of fees for quality and food safety management assessment in the agricultural sector shall be implemented in accordance with the Fee 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.

Article 2. Organizations collecting fees shall declare and pay the collected fees monthly, 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 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

Article 1. Organizations collecting fees, including the Directorate of Quality Assurance for Agricultural Products, Forestry Products, and Aquatic Products; Central and Southern Regional Quality Management Agencies for Agricultural Products, Forestry Products, and Aquatic Products; Regional Quality Assurance Centers for Agricultural Products, Forestry Products, and Aquatic Products; Quality Testing, Certification, and Advisory Centers for Agricultural Products, Forestry Products, and Aquatic Products; The Animal Health Service; The Plant Protection Service (in cases where they operate under a self-financing mechanism and are responsible for their own budgetary management), may retain 80% of the collected fees to cover expenses as prescribed in Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. They shall remit 20% of the collected fees to the State budget according to the current State Budget Classification.

The Directorate of Quality Assurance for Agricultural Products, Forestry Products, and Aquatic Products shall allocate funds from retained revenues to subordinate fee collection units (including the Directorate; Central and Southern Regional Quality Management Agencies for Agricultural Products, Forestry Products, and Aquatic Products; Regional Quality Assurance Centers for Agricultural Products, Forestry Products, and Aquatic Products; Quality Testing, Certification, and Advisory Centers for Agricultural Products, Forestry Products, and Aquatic Products) to ensure minimum wage funds for fee collectors and other expenses supporting quality and food safety management operations of the Directorate of Quality Assurance for Agricultural Products, Forestry Products, and Aquatic Products.

Article 2. For organizations collecting fees such as the General Fisheries Department, The Processing and Export of Agricultural Products, Forestry Products, and Aquatic Products and Salt Industry Service, The Quality Assurance Agencies for Agricultural Products, Forestry Products, and Aquatic Products, The Livestock and Animal Health Agencies, The Crop Production and Plant Protection Agencies, The Fisheries Agencies:

a) Organizations collecting fees shall remit all collected fees to the State budget except as provided in point b, Clause 2 of this Article. Expenses for performing tasks and collecting fees shall be covered by the State budget within the organization's budget estimate according to the State budget expenditure standards;

b) In cases where organizations collecting fees are state agencies operating under a cost-recovery mechanism from fee collections as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, they may retain 80% of the collected fees to cover expenses as prescribed in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. They shall remit 20% of the collected fees to the State budget according to the current State Budget Classification.

Article 7. Implementation Organization

Article 1. This Circular takes effect from January 1, 2017, and replaces Circular No. 107/2012/TT-BTC dated June 28, 2012 of the Minister of Finance guiding the collection, payment, management, and use of fees and charges for quality and food safety management.

Article 2. Other matters related to the collection, payment, management, use, revenue receipts, and publicizing the fee collection system not mentioned in this Circular shall be carried out 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 revenue receipts and charges belonging to the State budget, and any amendments 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.

DEPUTY MINISTER                              
DEPUTY MINISTER                                 


Vu Thi Mai