Circular No. 53/2001/TT-BTC guides the collection, payment, and management of use of fees and charges in veterinary work.

CIRCULAR

Guidelines on the Collection, Submission, and Management of Fees and Charges in Veterinary Work

Pursuant to the Veterinary Law and Decree No. 93/CP dated November 27, 1993 of the Government guiding the implementation of the Veterinary Law;

Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under state budget;

In order to strengthen and enhance the effectiveness of disease prevention and control to protect and develop animals, provide high-quality animals and animal products for domestic consumption and export, protect public health and the ecological environment. After considering the opinions of the Ministry of Agriculture and Rural Development, the Ministry of Finance hereby guides the collection, submission, and management of fees and charges for state management in veterinary work as follows:

I- SCOPE OF APPLICATION AND AMOUNTS OF COLLECTION:

Article 1. Scope of Application:

a) According to Article 1 of the Veterinary Law dated February 4, 1993, the objects subject to the collection of fees and charges for state management in veterinary work (hereinafter referred to as veterinary fees and charges) as stipulated in this Circular are animals, animal products, products derived from animals, drugs, and microbial strains used in veterinary work that must be carried out by state management agencies in veterinary work for disease prevention and control, quarantine, inspection, and supervision of activities.

b) The entities subject to payment of veterinary fees and charges are organizations and individuals (domestic and foreign) having animals, animal products, products derived from animals, drugs, and microbial strains used in veterinary work as specified in point 1 of this section.

c) No veterinary fees and charges shall be collected in the following cases:

c1/ Hand-carried animal products imported for personal use during travel.

c2/ Quarantine of animals according to diplomatic protocol when exiting or entering the country (if applicable).

d) In cases where international treaties to which Vietnam is a party or has acceded or agreed upon have different provisions regarding veterinary fees and charges, such provisions shall be implemented in accordance with the provisions of those international treaties.

1. Police agencies responsible for collecting fees shall:

Attached herewith is the Table of Collection Rates for Veterinary Fees and Charges to be uniformly applied throughout the country.

Veterinary fees and charges are denominated in Vietnamese Dong. If the collection rate is specified in US Dollars (USD), it shall be converted to Vietnamese Dong based on the average exchange rate published by the State Bank of Vietnam at the time of collection; if foreign organizations or individuals wish to pay fees and charges in foreign currency, they may pay in USD according to the specified collection rate.

II- MANAGEMENT OF COLLECTION, SUBMISSION, AND USE:

1. State management agencies in veterinary work are responsible for organizing the collection of veterinary fees and charges (referred to as collection agencies). Collection agencies for veterinary fees and charges must implement:

a) Organizing the collection of veterinary fees and charges strictly in accordance with the rates specified in this Circular. When collecting money, a receipt for payment of fees and charges (issued by the Ministry of Finance) must be issued to the payer.

b) Implementing the opening of a temporary account for holding veterinary fees and charges at the State Treasury where the main office is located. Based on the amount of fees and charges collected, a list must be prepared and all collected fees and charges must be deposited into the account opened at the State Treasury within a maximum of five days, and strict management of all collected, submitted, and used fees and charges must be maintained in accordance with current financial regulations. All income and expenditure of fees and charges must be fully reflected in the annual financial budget and settlement.

c) Implementing the settlement of receipts for payment of fees and charges and the settlement of collected fees and charges with the directly managing tax authority in accordance with Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP of the Government mentioned above.

2. Collection agencies for veterinary fees and charges are allowed to retain 90% of the actual collected fees and charges before submitting them to the state budget for direct use in the following areas serving state management in veterinary work and the collection of fees and charges:

a) Expenditures according to the current state management budgetary standards for staff engaged in the collection of fees and charges in state management in veterinary work, including: salaries, wages, allowances with the nature of salaries and wages; contributions to social insurance and health insurance; travel expenses; communication expenses; public service expenses (electricity, water); meeting expenses; minor repair expenses for assets; labor protection and uniform expenses as prescribed; professional training expenses, etc.

Staff engaged in the collection of fees and charges in state management in veterinary work are assigned by the Ministry of Agriculture and Rural Development (for centrally managed units) or by the Department of Agriculture and Rural Development (for locally managed units).

b) Expenditures outside the current state management budgetary standards directly serving state management in veterinary work and the collection of fees and charges, including:

Printing (purchase) of stationery and seals.

Purchase of specialized technical equipment.

Major repairs of assets and specialized technical equipment.

Purchase of chemicals and raw materials.

Other expenses related to the organization of fee and charge collection (if any).

Establishment of a bonus fund for staff directly involved in state management in veterinary work and the collection of veterinary fees and charges, with a total annual deduction not exceeding three months' salary.

All expenditures as stipulated in points a and b above must be balanced in the annual financial budget, approved by the competent authority in accordance with the prescribed content and expenditure standards, and must be supported by legal documentation.

In cases where the retained amount of the collection agency according to the above ratio is lower than the approved budget expenditure (shortage of funds), the Animal Health Service (for centrally managed collection agencies) or the District Animal Health Service (for locally managed collection agencies) may adjust from surplus units to deficit units within the total amount allowed to be retained at the 90% ratio.

c) The adjustment of the retained amount (90%) between surplus and deficit units shall be carried out as follows:

At the end of each month and quarter, the collection agency shall base on the actual amount collected and the budgeted expenditure approved by the competent authority (annual budget divided into quarters and months). If the amount collected exceeds the expenditure, the surplus must be deposited into the account of the Animal Health Department (for centrally managed units) or the Provincial Animal Health Office (for locally managed units) for allocation to subordinate units according to the provisions set out in this Circular.

The Animal Health Department and provincial animal health offices may open accounts at State Treasury Offices where transactions take place to reconcile veterinary fees and charges collected as prescribed.

d) Veterinary fees and charges collected for expenditure as prescribed (including the Animal Health Department, provincial animal health offices, and collection agencies) shall be reduced in proportion to any reduction in revenue during the year. Any unspent balance at the end of the year must be deposited into the state budget at the State Treasury Office where the transaction account is held.

3. After deducting the amount allocated according to the prescribed ratio above (90%), the remaining amount (10%) collected by the fee and charge collection agency must be deposited into the state budget (corresponding chapter, category, and item, item 039 of the current state budget classification) in accordance with the procedures stipulated in Circular No. 54/1999/TT-BTC dated May 10, 1999, issued by the Ministry of Finance to guide the implementation of Government Decree No. 04/1999/NĐ-CP.

4. Annually, based on the assigned functions and tasks, workload, current financial regulations, and expenditure provisions as specified in Clause 2 of this Section, the collection agency shall prepare the annual budget for income and expenditure, including: the revenue budget, the expenditure budget (90% retained), and the budget for depositing into the state budget (10%). This should be done concurrently with the unit's annual budget for income and expenditure under the current state budget classification and submitted to the superior management agency.

The superior management agency has the responsibility to review and consolidate the budget for submission to the same-level finance agency for inclusion in the annual state budget revenue and expenditure plan to be submitted to the competent authority for approval.

Based on the approved state budget and after reaching agreement with the same-level finance agency, the superior management agency shall allocate the annual budget for income and expenditure to subordinate units concurrently with the state budget revenue and expenditure plan under the current state budget classification.

On the basis of the approved annual state budget revenue and expenditure plan and the progress of work implementation, the unit shall prepare quarterly reports on state budget revenue and expenditure and draft the next quarter's budget for revenue and expenditure (which can be detailed by month) according to the state budget classification and submit them to the superior management agency and the State Treasury Office where transactions take place. The superior management agency shall consolidate and submit these to the same-level finance agency.

Based on the revenue from fees and charges deposited into the State Treasury and the approved expenditure budget, the head of the unit's payment order, and valid supporting documents, the State Treasury Office shall control, provide advance payments, or make payments to the unit in accordance with Circular No. 40/1998/TT-BTC dated March 31, 1998, issued by the Ministry of Finance, guiding the management, issuance, and settlement of state budget expenditures through the State Treasury, and the provisions of this Circular.

5. The fee and charge collection agency must maintain complete accounting books in accordance with current regulations to monitor and manage income and expenditure of fees and charges in compliance with Decision No. 999TC/QĐ/CĐKT dated November 2, 1996, issued by the Minister of Finance, establishing the accounting system for administrative and public service units. Quarterly and annually, they must prepare final reports on the situation of income and expenditure of fees and charges in accordance with current regulations.

6. The superior management agency is responsible for coordinating with the finance agency to conduct regular (or spot) inspections of units collecting fees and charges to ensure proper and effective income and expenditure, and promptly address any violations (if any).

7. Local Tax Authorities are responsible for guiding and inspecting the implementation of the collection of veterinary fees and charges in accordance with this Circular, Circular No. 54/1999/TT-BTC dated May 10, 1999, and Circular No. 21/2001/TT-BTC dated April 3, 2001, issued by the Ministry of Finance, amending certain provisions of Circular No. 54/1999/TT-BTC dated May 10, 1999, to guide the implementation of Government Decree No. 04/1999/NĐ-CP dated January 30, 1999, regarding fees and charges within the state budget.

III - VIOLATION HANDLING:

1. Organizations and individuals subject to the payment of veterinary fees and charges, if they evade or fraudulently underpay such fees and charges, in addition to paying the full amount due according to the prescribed rate, will also face a maximum fine of three times the amount fraudulently underpaid.

Upon discovery of such fraud, a record must be made detailing the fraudulent act and the person making the record must recommend the penalty level. The penalty must be imposed strictly in accordance with the legal procedures, formalities, and jurisdiction for administrative violations in the tax and budget revenue field. All fines collected must be accompanied by a receipt (issued by the Ministry of Finance), accurately recording the amount collected and given to the payer.

2. Organizations and individuals collecting veterinary fees and charges who violate the collection and payment procedures for fees and charges, declaration and payment procedures for fees and charges into the state budget, accounting systems, and finalization of fees and charges will be handled in accordance with the provisions in Section V of Circular No. 54/1999/TT-BTC mentioned above.

IV. IMPLEMENTATION ORGANIZATION:

This Circular takes effect 15 days after its signing date. Previous regulations on veterinary fees and charges that conflict with Government Decree No. 04/1999/NĐ-CP dated January 30, 1999, and the guidance provided in this Circular are hereby repealed.

During the implementation process, any difficulties encountered should be promptly reported to the Ministry of Finance for study and supplementary guidance./.