Circular No. 50/2020/TT-BTC stipulates the level of collection and payment of fees for assessing business conditions in occupational safety and health technical inspection activities and occupational safety and hygiene training.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION AND PAYMENT OF FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

BASED ON THE DIRECTIVE NO. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties in production and business operations and ensure social welfare in response to the COVID-19 pandemic;

At the request of the Director of the Tax Policy Department;

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR ON THE LEVEL OF COLLECTION AND PAYMENT OF FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING.

ARTICLE 1. LEVELS OF COLLECTION AND PAYMENT OF FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING

WHEN STATE ENTERPRISES OR BUSINESSES REQUEST GOVERNMENT AUTHORITIES TO CONDUCT A REVIEW OF BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING, THEY SHALL PAY FEES AS FOLLOWS:

1. FROM THE EFFECTIVE DATE OF THIS CIRCULAR UNTIL DECEMBER 31, 2020, THE FEES SHALL BE COLLECTED AT 70% OF THE LEVELS SET OUT IN ARTICLE 1 OF CIRCULAR NO. 110/2017/TT-BTC DATED OCTOBER 20, 2017, ISSUED BY THE MINISTER OF FINANCE TO AMEND AND SUPPLEMENT THE CHART OF FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING, ANNEXED TO CIRCULAR NO. 245/2016/TT-BTC DATED NOVEMBER 11, 2016, ISSUED BY THE MINISTER OF FINANCE ON THE LEVELS OF COLLECTION, SUBMISSION, MANAGEMENT, AND USE OF FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING (HEREINAFTER REFERRED TO AS CIRCULAR NO. 110/2017/TT-BTC).

DURING THE EFFECTIVE PERIOD OF THIS CIRCULAR, NO FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING SHALL BE COLLECTED AT THE LEVELS SET OUT IN ARTICLE 1 OF CIRCULAR NO. 110/2017/TT-BTC.

2. FROM JANUARY 1, 2021 ONWARDS, THE FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING SHALL BE COLLECTED AT THE LEVELS SET OUT IN ARTICLE 1 OF CIRCULAR NO. 110/2017/TT-BTC.

Article 2. Effective Date

1. THIS CIRCULAR SHALL TAKE EFFECT FROM JUNE 1, 2020 TO DECEMBER 31, 2020.

2. REGARDING SCOPE OF REGULATION, APPLICABLE SUBJECTS; PERSONS PAYING FEES, ORGANIZATIONS COLLECTING FEES; DECLARATION AND PAYMENT OF FEES; MANAGEMENT AND USE OF FEES; RECEIPTS FOR COLLECTION AND PUBLIC DISCLOSURE OF FEE COLLECTION REGIMES AND OTHER RELATED CONTENT NOT PROVIDED FOR IN THIS CIRCULAR, SUCH CONTENT SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE PROVISIONS OF CIRCULAR NO. 245/2016/TT-BTC DATED NOVEMBER 11, 2016, ISSUED BY THE MINISTER OF FINANCE ON THE LEVELS OF COLLECTION, SUBMISSION, MANAGEMENT, AND USE OF FEES FOR REVIEWING BUSINESS CONDITIONS IN TECHNICAL SAFETY AND LABOR INSPECTION ACTIVITIES; SAFETY AND HYGIENE TRAINING.

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.