Circular No. 36/2023/TT-BTC on the level of collection, system of collection, payment, management, and use of fees for certifying the origin of goods (C/O)

CIRCULAR
Regulations on the level of collection, collection system, payment, management, and use of fees for certificates of origin (C/O)

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 31/2018/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued 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 certificates of origin (C/O).

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for certificates of origin (C/O).

2. This Circular applies to:

a) Merchants requesting issuance of certificates of origin for goods as stipulated in Clause 17, Article 3 of Decree No. 31/2018/NĐ-CP dated March 8, 2018 of the Government detailing some provisions of the Law on Foreign Trade Management regarding the origin of goods.

b) Authorities and organizations authorized to issue certificates of origin for goods according to foreign trade management laws.

c) Other organizations and individuals related to the collection, payment, management, and use of fees for certificates of origin (C/O).

Article 2. Persons Paying Fees

The fee payer for certificates of origin (C/O) is the merchant stipulated in point a, Clause 2, Article 1 of this Circular who submits an application to the authority or organization authorized to issue certificates of origin for goods.

Article 3. Fee Collection Organizations

The fee collector for certificates of origin (C/O) is the authority or organization authorized to issue certificates of origin for goods stipulated in point b, Clause 2, Article 1 of this Circular, including: The Ministry of Industry and Trade and other organizations authorized by the Ministry of Industry and Trade to issue certificates of origin for goods.

Article 4. Fee Rates

The level of collection of fees for certificates of origin (C/O) is regulated as follows:

1. In case of issuing certificates of origin for goods: VND 60,000 per set

2. In case of reissuing certificates of origin for goods: VND 30,000 per set C/O.

Article 5. Declaration and Payment of Fees

1. The fee payer shall pay the fee at the level specified in Article 4 of this Circular to the fee collector when submitting the application for issuance of certificates of origin for goods; the payment shall be made in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the form, time limit, declaration of various fees and charges under the jurisdiction of the Ministry of Finance.

2. By the fifth day of each month, the fee collector specified in Article 3 of this Circular shall deposit the entire amount of fees collected from the previous month, along with any accrued interest on the balance in the dedicated fee collection account opened at a credit institution (if any), into the Ministry of Industry and Trade's pending fee account opened at the State Treasury.

3. The Ministry of Industry and Trade shall declare, pay, settle the fees, and deposit any accrued interest (in the Ministry of Industry and Trade's pending fee account opened at the State Treasury) in accordance with Circular No. 74/2022/TT-BTC; manage and use the fees in accordance with Article 6 of this Circular.

Article 6. Management and use of fees at the Ministry of Industry and Trade

1. The fee collector has the responsibility to:

a) Deposit 100% of the collected fees into the state budget (central budget). The cost of providing services and collecting fees is covered by the state budget (central budget).

b) Annually prepare a budget for expenses serving the provision of services and collection of fees (including expenses for delegated issuance of certificates of origin for goods) in accordance with the state budget expenditure regulations as prescribed by law.

2. In cases where the fee collector is subject to cost allocation from fee revenue according to Clause 1, Article 4 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, they may retain 83% of the collected fees to cover service-provision costs and pay fees to organizations authorized to issue certificates of origin for goods and collect fees in accordance with the law; deposit 17% of the collected fees into the state budget (central budget) according to the chapter and sub-item of the state budget classification.

Article 7. Implementation Organization

1. This Circular takes effect from July 21, 2023.

2. Other matters related to the collection, payment, management, use, receipt, and public disclosure of fee collection not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers; Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of some provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers.

3. During the implementation process, if the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.