Circular No. 37/2013/TT-BTC stipulates the levels of collection, payment procedures, management, and use of fees and charges in the livestock sector. It applies to organizations and individuals from Vietnam and foreign countries when submitting applications for permits or undergoing quality inspections of imported and exported animal feed consignments. The specific levels of fees and charges are detailed in the attached fee schedule.
Scope of application
Organizations and individuals from Vietnam and foreign countries when submitting applications for permits in the livestock sector or undergoing quality inspections of imported and exported animal feed consignments.
Key points
- Organizations and individuals pay charges when submitting applications to state management agencies for permits in the livestock sector; pay fees when undergoing inspections and evaluations of the quality of imported and exported animal feed consignments.
- The levels of collection of fees and charges in the livestock sector are specifically stipulated in the Fee Schedule attached to this Circular. For example, issuing an export or import permit for animal semen and embryos is 120,000 VND per application per breed.
- State management agencies for livestock and organizations entrusted with issuing permits have the responsibility to collect, pay, manage, and use fees and charges according to the guidelines set out in this Circular.
- Organizations collecting charges in the livestock sector must remit 100% of the total amount of collected charges into the state budget. In cases of delegated collection, the organization may retain 90% of the collected charges to cover costs, while 10% must be remitted into the state budget.
- Organizations collecting fees in the livestock sector may retain 85% of the total amount of collected fees to cover costs. The remaining 15% must be remitted into the state budget.
🌐 Social impact of this document
- Reducing financial burdens on enterprises when the levels of fees and charges are clearly defined and publicly disclosed.
- Enhancing the management of animal feed quality through the collection of inspection and evaluation fees for imported and exported consignments.
- Improving the efficiency of state budget resource utilization when organizations comply with regulations regarding the remittance of charges and fees into the state budget.
❓ Frequently asked questions
What is the level of charge for issuing an export or import permit for animal semen and embryos?
120,000 VND per application per breed.
Which organization is responsible for collecting charges and fees in the livestock sector?
State management agencies for livestock and organizations entrusted with issuing permits.
If organizations or individuals pay inspection fees for the quality of imported and exported animal feed consignments, what is the level of collection?
Collected at 0.095% of the value of the consignment (but not less than 285,000 VND and not more than 9,500,000 VND).
What percentage of the collected charges can organizations collecting charges in the livestock sector retain?
Remit 100% of the total amount of collected charges into the state budget, in cases of delegated collection, the organization may retain 90%.
What percentage of the collected fees can organizations collecting fees in the livestock sector retain?
Remit 85% of the total amount of collected fees into the state budget, while retaining 15% to cover costs.
Full text
CIRCULAR
Regulations on the level of collection, collection system, payment and management, use of fees and charges
in the livestock sector
____________________
Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to Ordinance No. 16/2004/PL-UBTVQH11 dated March 24, 2004 on Livestock Breeds;
Pursuant to Decree No. 08/2010/NĐ-CP dated February 5, 2010 of the Government on feed management for animal husbandry;
Pursuant to Decree No. 132/2008/NĐ-CP dated December 31, 2008 of the Government detailing some provisions of the Law on Product Quality;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Considering the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates this Circular regulating the level of collection, collection system, payment and management, use of fees and charges in the livestock sector as follows:
Article 1. Subjects of payment and collecting agencies for fees and charges.
1. Organizations and individuals from Vietnam and foreign countries when submitting applications to state management agencies or organizations and individuals entrusted by competent state authorities to issue permits in the livestock sector must pay charges; when being inspected and evaluated for the quality of batches of feed imported or exported, they must pay fees according to the guidelines set out in this Circular.
2. State management agencies in the livestock sector and organizations and individuals entrusted by competent state authorities to issue permits in the livestock sector have the responsibility to organize the collection, payment and management, use of fees and charges in the livestock sector according to the guidelines set out in this Circular.
Article 2. Level of Collection of Fees and Taxes
1. The level of collection of fees and charges in the livestock sector is specifically stipulated in the attached Fee Collection Table.
2. For other activities in the livestock sector related to conformity assessment, no fees will be collected but will be charged according to the service fee mechanism as prescribed in Decree No. 132/2008/NĐ-CP dated December 31, 2008 of the Government detailing some provisions of the Law on Product Quality.
3. Fees and charges in the livestock sector shall be collected in Vietnamese Dong (VND).
Article 3. Organization of collection, payment, management and use
1. Agencies collecting charges in the livestock sector shall remit 100% (one hundred percent) of the total amount of charges collected into the state budget according to the current State Budget Classification. Related expenses for issuing permits in the livestock sector shall be covered by the state budget according to the approved annual budget estimates.
In cases where collection is delegated, the organization authorized to collect charges may retain 90% (ninety percent) of the collected charges to cover costs associated with the collection of charges according to the expenditure items specified in Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges. The remaining 10% (ten percent) of the charges collected by the agency collecting charges must be remitted into the state budget according to the current State Budget Classification.
2. Agencies collecting fees in the livestock sector may retain 85% (eighty-five percent) of the collected fees to cover costs associated with the collection of fees according to the expenditure items specified in Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges. The remaining 15% (fifteen percent) of the fees collected by the agency collecting fees must be remitted into the state budget according to the current State Budget Classification.
3. Agencies collecting fees and charges in the livestock sector are responsible for registering and declaring the payment of fees and charges into the state budget according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.
4. In cases where agencies collecting fees in the livestock sector are not funded by the state or are funded by the state but have been transferred to organizations or individuals for implementation under the principle of financial accounting and self-management, such revenue does not belong to the state budget. The amount of fees collected is the revenue of the organizations or individuals collecting fees; these organizations or individuals have the obligation to pay taxes according to the current regulations of the state based on the results of fee collection.
Article 4. Organization of Implementation
1. This Circular takes effect from June 1, 2013.
2. Other contents related to the collection, payment, management, use, and public disclosure of the fee collection system not detailed in this Circular shall be implemented according to the guidelines set out in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government detailing certain provisions of the Law on Tax Administration; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the issuance and use of receipts for fees and charges belonging to the state budget.
3. Organizations and individuals subject to the payment of fees and charges and relevant agencies are responsible for implementing this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and guidance.
TABLE OF FEES AND CHARGES IN THE LIVESTOCK SECTOR
Appendix 1: Charges
|
No. |
Name of Fee |
Unit of Measurement |
Level of Collection (VND) |
|
1 |
Issuance of export and import permit for semen and embryos of livestock breeds |
Per application/one breed |
120.000 |
|
2 |
Issuance of export and import permit for breeding environment for semen and embryos of livestock breeds |
Per application/one breed |
120.000 |
|
3 |
Issuance of export and import permit for livestock breeds |
Per application/one breed |
120.000 |
|
4 |
Issuance of international exchange permit for rare livestock genetic resources |
Per application/one breed |
120.000 |
|
5 |
Issuance of registration permit for domestically produced feed for inclusion in the list of permitted feed for circulation in Vietnam |
Per application/one code/one product |
120.000 |
|
6 |
Reissuance of registration permit for feed for inclusion in the list of permitted feed for circulation in Vietnam |
Per application/one code/one product |
120.000 |
|
7 |
Issuance of permit to change information of feed already included in the list of permitted feed for circulation in Vietnam |
Per product |
120.000 |
|
8 |
Issuance of quality certification permit for imported and exported feed |
Per product |
40.000 |
|
9 |
Issuance of permit for importing feed for exhibition at trade fairs and exhibitions |
Per product |
40.000 |
|
10 |
Issuance of permit for importing feed for production and processing with the aim of re-export |
Per product |
40.000 |
|
11 |
Issuance of registration permit for quality inspection confirmation of feed |
Per product |
120.000 |
|
12 |
Issuing licenses for registration of feed testing, inspection, and certification |
Per product |
120.000 |
|
13 |
Issuing licenses for evaluation and recognition of new animal feeds |
Per product |
120.000 |
|
14 |
Issuing licenses for export and import of products serving animal husbandry |
Per product |
120.000 |
|
15 |
Issuing designation certificates for laboratories testing animal feed and preservatives used in animal feed |
Time period |
180.000 |
|
16 |
Issuing training certificates for sampling animal feed |
Time period |
80.000 |
Appendix 2: Fees
|
No. |
Name of Fee |
Unit of Measurement |
Rate of Collection |
|
|
Inspection and quality assessment fees for batches of imported and exported animal feed |
Per/batch |
Collected at 0.095% of the batch value (but not less than 285,000 VND and not more than 9,500,000 VND) |
DEPUTY MINISTER
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