Circular No. 287/2016/TT-BTC stipulates the levels of collection, collection system, payment, management, and use of fees and charges in the atomic energy sector.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design
fees and charges inthe field of nuclearenergy

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 the Atomic Energy Law on June 3, 2008;

Pursuant to Decree No. 07/2010/NĐ-CP dated January 25, 2010 of the Government detailing and guiding the implementation of certain provisions of the Atomic Energy Law;

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 prescribe the levels of collection, the system of collection, payment, management, and use of fees and charges in the field of nuclear energy.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular prescribes the levels of collection, the system of collection, payment, management, and use of fees and charges in the field of nuclear energy including: Radiation safety assessment fee; Nuclear security assessment fee; Fee for assessing conditions for issuing registration certificates for support services for nuclear energy applications; Emergency response plan assessment fee for radiation incidents and nuclear accidents; Certificate issuance fee for radiation workers; Registration fee for practicing certificate for support services for nuclear energy applications.

Article 2. This Circular applies to:

a) Organizations and individuals requesting permits to carry out radiation work; registration certificates for activities of support services for nuclear energy applications; approval of emergency response plans for provincial and organizational-level radiation incidents and nuclear accidents; certificates for radiation workers; practicing certificates for support services for nuclear energy applications;

b) Authorities with the power to issue permits, registration certificates, and certificates in the field of nuclear energy and approval of emergency response plans for radiation incidents and nuclear accidents;

c) Other organizations and individuals related to the collection, payment of fees and charges in the field of nuclear energy.

Article 2. Fee and Charge Payers

When submitting applications for permits to carry out radiation work, registration certificates for activities of support services for nuclear energy applications, or approval of emergency response plans for provincial and organizational-level radiation incidents and nuclear accidents, organizations and individuals must pay the assessment fee; when applying for certificates for radiation workers and practicing certificates for support services for nuclear energy applications, they must pay the registration fee according to the provisions of this Circular.

The Radiation and Nuclear Safety Agency under the Ministry of Science and Technology and the Science and Technology Departments of provinces and centrally-administered cities are the organizations collecting fees and charges as prescribed in this Circular.

The levels of collection of fees and charges in the field of nuclear energy shall be implemented in accordance with the Table of Collection Levels of Fees and Charges issued together with this Circular.

Article 5. Declaration, Payment of Fees and Charges

Clause 1. By the fifth day of each month at the latest, the organization collecting fees must transfer the collected fees into the account for pending budget payments opened at the State Treasury.

Clause 2. The organization collecting fees and charges must declare, pay the collected fees and charges monthly and settle accounts annually according to the provisions of 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. The organization collecting fees and charges must remit 100% of the collected registration fees and the collected fees (at the ratio prescribed in Article 6 of this Circular) into the state budget according to the chapters, sections, and sub-sections of the current State Budget Classification.

Article 6. Management and Use of Fees

Clause 1. The organization collecting fees must remit all collected fees into the state budget. The costs for providing services and collecting fees in the field of nuclear energy shall be covered from the state budget allocated in the organization's budget according to the state budget expenditure regulations.

Clause 2. In cases where the organization collecting fees is allocated operational costs according to the government's or Prime Minister's regulations on the self-management and self-responsibility mechanism for using staff quotas and administrative management funds for state agencies, it may retain 85% of the total collected fees to cover service provision and fee collection costs and remit 15% into the state budget. The retained fees shall be managed and used according to the provisions of Clause 2, Article 5 of 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; among which, other expenses related to performing tasks, services, and collecting fees include: expenses for hiring specialized services, information retrieval services, translation services, and assessment services; expenses for disseminating, publicizing, and guiding regulations on permit issuance, registration, and certification; expenses for implementing research projects, programs, and tasks aimed at improving permit issuance procedures, registrations, and certifications.

Article 7. Implementation organization and enforcement provisions

Clause 1. This Circular takes effect from January 1, 2017 and replaces Circular No. 76/2010/TT-BTC dated May 17, 2010, issued by the Minister of Finance prescribing the levels of collection, the system of collection, payment, management, and use of fees and charges concerning nuclear energy.

Clause 2. Other contents related to the collection, payment, management, use, receipt vouchers, and public disclosure of fee and charge systems 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 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; 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; Circulars of the Minister of Finance guiding the printing, issuance, management, and use of fee and charge receipts 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 to the Ministry of Finance for research and supplementary guidance.