Circular No. 59/2017/TT-BTC on the level of collection, collection system, payment, management, and use of fees for the examination of hazardous waste treatment permits

 CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR THE REVIEW OF LICENSES FOR WASTE DISPOSAL

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

On the basis of Decision No. 130/2007/QĐ-TTg dated August 2, 2007, issued by the Prime Minister, concerning some mechanisms and financial policies for investment projects under the Clean Development Mechanism;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 38/2015/NĐ-CP dated April 24, 2015 of the Government on waste management;

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

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

The Minister of Finance issues this Circular to regulate the level of collection, system of collection, payment, management and use of fees for the review of licenses for waste disposal.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, system of collection, payment, management and use of fees for the review of licenses for waste disposal.

Article 2. This Circular applies to organizations and individuals who pay the fees; organizations collecting the fees; and other organizations and individuals related to the collection, payment, management and use of fees for the review of licenses for waste disposal.

Article 2. Fee Payers and Fee Collecting Organizations

Point 1. The payer of the fee is an organization or individual requesting the competent authority to conduct a review for issuing a license for waste disposal.

The payer shall submit the review fee within ten working days from the date of receipt of the approval document for trial operation issued by the licensing authority. The fee shall be paid directly to the collecting organization or deposited into the account opened at the State Treasury for pending budget payments.

Point 2. The Department of Environment under the Ministry of Natural Resources and Environment shall collect the review fees in accordance with this Circular.

Article 3. Level of Fees

The level of fees for reviewing the issuance, reissuance, and amendment of licenses for waste disposal is specified in the attached Fee Schedule.

Article 4. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

Point 2. The collecting organization shall declare and pay the collected fees monthly and settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. The collecting organization shall pay the fees into the state budget (central budget) according to the chapters, sections, and sub-sections of the State Budget Classification.

Article 5. Management and use of fees

Point 1. The collecting organization must pay 100% of the collected fees into the state budget. The costs for conducting reviews and collecting fees shall be covered by the state budget allocated in the collecting organization's budget according to the state budget expenditure regulations.

Point 2. In cases where the collecting organization is a state agency subject to cost allocation from fee revenues according to Clause 1, Article 4 of 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, it may retain 90% of the total collected review fees for use in review and collection activities and pay 10% into the state budget. The retained funds shall be managed and used according to Article 5 of 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, including other expenses related to performing tasks, services, and collecting fees, such as inspection and evaluation costs at facilities; review costs for hazardous waste treatment equipment; sampling and analysis costs for waste samples; and costs as stipulated in Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Minister of Finance guiding the management of environmental protection service funds and any subsequent amendments or replacements thereof.

Article 6. Implementation organization and enforcement provisions

Article 1. This Circular takes effect from August 1, 2017.

Point 2. Other contents related to the collection, payment, management, use, payment receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget; and any subsequent amendments or replacements thereof.

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.