Circular No. 46/2015/TT-BTC stipulates the level of collection, collection system, submission, management, and use of fees for the examination of catfish trade business.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for the examination of pangasius trade

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Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Based on Decree No. 57/2002/NĐ-CP dated June 3, 2002; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Based on Decree No. 36/2014/NĐ-CP dated April 29, 2014 of the Government on breeding, processing, and exporting pangasius products;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management, and use of fees for the examination of pangasius trade as follows:

1. The exemption, reduction, management and use of fees for the KÊNH TẮT FLOAT BRIDGE and LÁNG SẮT RAILWAY FLOAT BRIDGE, National Route 53 shall be implemented according to the provisions of Circular No. 110/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance guiding the collection, payment, management and use of float bridge fees.

Organizations and individuals must pay the fee for examining pangasius trade when registering export contracts for pangasius products with the Vietnam Pangasius Association according to the provisions of this Circular.

Article 2. Collection Agency

The Vietnam Pangasius Association shall be responsible for organizing the collection, payment, management, and use of fees for examining pangasius trade in accordance with the provisions of this Circular.

Article 3. Level of Collection and Payment Method

1. The examination fee is VND 100,000 per one export contract per one examination session. The fee includes value-added tax.

2. Organizations and individuals may pay the fee in cash or by bank transfer to the account of the Vietnam Pangasius Association.

Article 4. Management and Use of Fees

The examination fee for pangasius trade is not included in the state budget. The Vietnam Pangasius Association manages and uses the collected fees to cover costs related to examination and fee collection; after paying taxes as prescribed by law.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from May 23, 2015.

2. Other contents related to the collection, payment, management, and public disclosure of the examination fee for pangasius trade not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, the Law Amending and Supplementing Certain Articles of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 39/2014/TT-BTC dated March 31, 2014 guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods and services and other amending, supplementing, or replacing documents (if any).

3. Organizations, individuals, and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.