Circular No. 65/2000/TT-BTC guiding the management and use of fees and charges for managing food safety and hygiene quality.

CIRCULAR

Guidelines for the management and use of fees and charges for quality control and food safety management

fee for managing food safety and hygiene quality control

Pursuant to Decree No. 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the delegation of authority, management, preparation, implementation, and settlement of the state budget;

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

Pursuant to Decision No. 23/2000/QĐ-BTC dated February 21, 2000 of the Minister of Finance promulgating the fee and charge collection rates for quality control and food safety management;

After reaching consensus with the Ministry of Health, the Ministry of Finance hereby provides guidelines for the management and use of fees and charges for quality control and food safety management as follows:

I/ GENERAL PROVISIONS:

1. Fees and charges for quality control and food safety management are revenue items of the state budget aimed at compensating for part of the costs associated with state management activities and technical management activities related to quality and food safety.

2. The entity responsible for collecting fees and charges for quality control and food safety management may use up to 90% of the collected fees and charges for expenditures as specified in this Circular. The remaining amount (10%) must be remitted to the state budget according to the current state budget classification.

3. The annual use of fees and charges for quality control and food safety management must be included in the budget estimate and approved by the competent authority.

II/ SPECIFIC PROVISIONS:

1. Expenditure items:

1.1. Regular expenditure to ensure activities such as inspecting production and business establishments regarding hygiene and safety conditions, registering imported and domestically produced food products, issuing certificates for food batches meeting quality and hygiene standards, and certifying individual testing results. The expenditure includes:

- Wages and allowances (if applicable);

- Contributions to employees' social insurance, health insurance, and trade union fees as stipulated by regulations;

- Payment for additional work performed by civil servants and officials involved in fee and charge collection beyond their regular duties, based on the extent of their involvement (including overtime allowances);

- Printing (purchasing) forms, files, books, and certificates for registration and certification purposes;

- Establishing review boards and reviewing activities as decided by the competent authority;

- Expenditure for inspecting production and business establishments regarding hygiene and safety conditions.

1.2. Expenditure for specialized technical activities related to quality control and food safety management:

- Purchase of chemicals for testing, inspection, and sample examination of food and biological products;

- Purchase of materials and payment for external services supporting inspections of hygiene and safety conditions at production facilities and food samples;

- Purchase of equipment and tools for laboratories to support regular testing and inspection of food samples;

- Maintenance and repair of equipment and tools directly serving quality and hygiene safety inspections.

1.3. Expenditure for promoting quality control and food safety management activities.

1.4. Allocation to a reward fund for civil servants and officials engaged in the collection and submission of fees and charges for quality control and food safety management. The average annual allocation per person shall not exceed three months' salary.

1.5. Other expenditures to support the collection and management of fees and charges for quality control and food safety management.

2. Preparation and Implementation of Budget Estimates for Fee and Charge Collection and Expenditure:

2.1. Each year, based on the fee and charge collection rates established by the Ministry of Finance and the expenditure items specified in this Circular, the entity responsible for collecting fees and charges shall prepare detailed budget estimates for fee and charge collection and expenditure according to the current state budget classification and submit them to the supervising agency for approval and consolidation before sending them to the financial department at the same level for approval.

2.2. Based on the approved budget estimates for collection and expenditure, the entity responsible for collecting fees and charges shall prepare quarterly detailed budget estimates for collection and expenditure according to the current state budget classification and submit them to the supervising agency, the State Treasury where transactions take place, and the financial department at the same level for monitoring collection and expenditure.

2.3. The entity responsible for collecting fees and charges for quality control and food safety management must open a fee and charge collection account at the State Treasury where transactions take place. Within seven to ten days, the collected fees and charges must be deposited into the entity's collection account at the State Treasury where transactions take place.

2.4. Based on the collected fees and charges, approved budget estimates for expenditure, the chief executive's authorization, and valid and compliant documents, the State Treasury will provide advance payments or make payments to the entity according to the current regulations on the management, issuance, and payment of state budget expenditures through the State Treasury and the provisions of this Circular. Any expenditures exceeding the approved budget estimates must be settled and returned to the state budget. The person authorizing unauthorized expenditures must compensate the public treasury and be subject to legal penalties.

2.5. The entity responsible for collecting fees and charges has the responsibility to declare, collect, deposit, and manage fees and charges in accordance with current regulations.

3. Settlement of Fee and Charge Collection and Expenditure:

- Entities responsible for collecting fees and charges for quality control and food safety management must maintain accounting records to record, account for, and settle the collected fees and charges in accordance with Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance on the establishment of the accounting system for administrative and public institutions.

- The supervising agency is responsible for approving the settlement of fee and charge collection and expenditure of subordinate entities and consolidating them into the annual settlement report sent to the financial department at the same level for verification and notification of approval along with the supervising agency's annual settlement.

- In the case where the amount of fees retained by the using unit has not been fully utilized by the end of the year, the remaining amount must be submitted to the State budget.

- The managing authority is responsible for coordinating with the financial agency at the same level to organize regular (or spot) inspections of units collecting fees to ensure that collection and expenditure comply with prescribed regulations.

III/ IMPLEMENTATION PROVISIONS:

The provisions of this Circular shall take effect from March 7, 2000. Other provisions regarding the use of fees and charges for food safety management that conflict with this Circular are hereby abolished.

During implementation, if there are any difficulties, it is requested that agencies promptly report them to the Ministry of Finance for study and resolution.