Circular No. 299/2016/TT-BTC stipulates the level of fees, collection system, payment, management, and use of fees for assessing business conditions to issue a Production License for Alcohol and a Production License for Tobacco.

CIRCULARAMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF CIRCULAR NO. 16/2025/TT-BCT DATED FEBRUARY 1, 2025 OF THE MINISTER OF INDUSTRY AND TRADE ON THE OPERATION OF THE COMPETITIVE WHOLESALE ELECTRICITY MARKET

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

construction costs; assessment of business conditions for issuing a Production License for Alcohol, a Production License for Tobacco

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. 59/2006/NĐ-CP dated June 12, 2006 of the Government detailing the Law on Trade regarding goods and services prohibited from trade, restricted from trade, and subject to conditional trade;

Pursuant to Decree No. 94/2012/NĐ-CP dated November 12, 2012 of the Government on production and trade of alcohol;

Pursuant to Decree No. 67/2013/NĐ-CP dated June 27, 2013, issued by the Government detailing certain provisions and measures for the implementation of the Law on Prevention and Control of Harmful Effects of Tobacco regarding tobacco trade;

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 stipulating the collection rates, collection procedures, payment, management, and utilization of fees for assessing professional standards for auctioning assets, and fees for assessing conditions for registering auction business activitiesfee for assessing business conditions for issuing a Production License for Alcohol, a Production License for Tobacco.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the levels of collection, payment, management, and use of fees for assessing business conditions for issuing a Production License for Alcohol (including new issuance, reissuance, and amendment and supplementation of Industrial Alcohol Production Licenses, Handicraft Alcohol Production Licenses for business purposes); a Production License for Tobacco (including new issuance, reissuance, and amendment and supplementation of Licenses for Processing Tobacco Raw Materials, Tobacco Product Production Licenses, Certificates of Sufficient Conditions for Investment in Growing Tobacco Plants).

Article 2. This Circular applies to organizations and individuals submitting applications for assessment of business conditions for issuing a Production License for Alcohol, a Production License for Tobacco; state agencies authorized to issue Production Licenses for Alcohol, Production Licenses for Tobacco, and other organizations and individuals related to the collection, payment, and management of fees for assessing business conditions for issuing Production Licenses for Alcohol, Production Licenses for Tobacco.

Article 2. Persons Paying Fees

Organizations and individuals must pay the fee as prescribed in this Circular when submitting applications to the competent authority for a Production License for Alcohol, a Production License for Tobacco.

Article 3. Level of Fees

The level of collection of fees for assessing business conditions for issuing a Production License for Alcohol, a Production License for Tobacco is specified in the Fee Collection Table attached to this Circular.

Article 4. Organization collecting fees

The Ministry of Industry and Trade; Provincial Departments of Industry and Trade under central cities and People's Committees of districts and counties authorized to issue Production Licenses for Alcohol, Production Licenses for Tobacco according to Article 9, Article 11 of Decree No. 94/2012/NĐ-CP dated November 12, 2012 of the Government and Article 11, Article 14, Article 19 of Decree No. 67/2013/NĐ-CP dated June 27, 2013 of the Government are the organizations collecting fees as prescribed in this Circular.

Article 5. Declaration and Payment construction costs;

1. By the fifth day of each month, the organization collecting fees must transfer the collected fees of the previous month into the fee account awaiting submission to the State Treasury opened at the Treasury.

2. The organization 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

1. The organization collecting fees shall remit all collected fees into the State Budget. The costs for conducting assessments and collecting fees shall be covered by the State Budget within the budget of the collecting organization according to the State Budget expenditure regulations.

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 the use of staff quotas and administrative management funds for state agencies, it may retain 90% of the total collected fees to cover costs for conducting assessments and collecting fees. The retained fees shall be managed and used in accordance with 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. The remaining 10% of the collected fees shall be remitted into the State Budget according to the corresponding chapters, sections, and sub-sections of the State Budget.

Article 7. Implementation Organization

Article 10. This Circular takes effect from January 1, 2017 and replaces Circular No. 196/2014/TT-BTC dated December 18, 2014 of the Minister of Finance stipulating the levels of collection, payment, management, and use of fees for assessing business conditions and charges for issuing Production Licenses for Alcohol and Tobacco.

Article 11. Other contents related to the collection, payment, management, use, revenue receipts, and publicizing the fee collection system 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 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 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; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of revenue receipts and charges belonging to the State Budget and any subsequent amendments, supplements, and replacements (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.

TABLE OF FEES

(Attached to Circular No. 299/2016/TT-BTC dated November 15, 2016

of the Minister of Finance)