Circular No. 53/2019/TT-BTC amends and supplements certain provisions of Circular No. 148/2016/TT-BTC dated October 14, 2016, issued by the Minister of Finance, concerning the level of fee collection, the system of fee collection, payment, management, and use for the examination and issuance of permits for the use of industrial explosives.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 148/2016/TT-BTC
dated October 14, 2016, issued by the Minister of Finance regarding
the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of permits to use
industrial explosives

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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 Management and Use of Weapons, Explosives, and Supporting Tools dated June 20, 2017;

Pursuant to 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;

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

Pursuant to Decree No. 71/2018/NĐ-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Management and Use of Weapons, Explosives, and Supporting Tools concerning industrial explosives and explosive precursors;

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

The Minister of Finance hereby issues this Circular amending and supplementing certain provisions of Circular No. 148/2016/TT-BTC dated October 14, 2016, issued by the Minister of Finance regarding the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of permits to use industrial explosives.

Article 1. Amending and supplementing Clause 2 of Article 2 of Circular No. 148/2016/TT-BTC dated October 14, 2016, issued by the Minister of Finance as follows:

"2. Collection organizations

The Department of Industrial Safety and Environmental Protection under the Ministry of Industry and Trade, the Provincial Departments of Industry and Trade under centrally governed cities, and the General Department of Defense Industry under the Ministry of National Defense, which have the authority to issue permits for the use of industrial explosives pursuant to Article 19 of Decree No. 71/2018/NĐ-CP dated May 15, 2018 of the Government, Article 6 of Circular No. 13/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade, and Articles 3 and 4 of Circular No. 85/2018/TT-BQP dated June 23, 2018 of the Minister of National Defense, shall be the organizations collecting fees for the examination and issuance of permits to use industrial explosives as stipulated in this Circular."

Article 2. Implementation

1. This Circular takes effect from October 5, 2019.

2. Other contents related to the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of permits to use industrial explosives not specified in this Circular shall continue to be implemented according to the provisions of Circular No. 148/2016/TT-BTC dated October 14, 2016, issued by the Minister of Finance regarding the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of permits to use industrial explosives.

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

Article 3. Implementation Provisions

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