Circular No. 67/2021/TT-BTC stipulates the level of fees, collection system, payment, management, and use of fees in food safety work.

CIRCULAR
Regulations on the level of collection, collection system, payment, management
and the use of fees in food safety work

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 Tax Administration dated June 13, 2019;

Pursuant to the Food Safety Law dated June 17, 2010;

The Government details the implementation of certain provisions of the Law on Product Quality and Safety, Decree No. 74/2018/NĐ-CP dated May 15, 2018 of the Government amending and supplementing some articles of Decree No. 132/2008/NĐ-CP;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

amending and supplementing certain forms of

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;

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

The Minister of Finance issues this Circular to stipulate the level of collection, collection system, payment, management, and use of fees in food safety work.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees in food safety work under the management of the Ministry of Health and the Ministry of Industry and Trade.

2. This Circular applies to fee payers, organizations collecting fees in food safety work, and other organizations and individuals related to the collection, payment, management, and use of fees in food safety work.

Article 2. Persons Paying Fees

Fee payers as prescribed in this Circular include:

a) Organizations and individuals producing, trading, importing, and exporting food when submitting applications for competent state authorities to review and issue permits for circulation, importation, confirmation, and declaration in the field of food safety; reviewing and issuing certificates for exported food; reviewing and issuing certificates of compliance with food safety conditions; reviewing the content of film scripts, programs on tapes, discs, software, and other materials and documents in food and food additive advertisements within the health sector.

b) Accreditation certification organizations, state agencies, and organizations designated to conduct national inspections on imported food safety, testing facilities when submitting applications for competent state authorities to review testing facility conditions, accreditation certification organizations, and national inspections on food.

Article 3. Fee Collection Organizations

Organizations collecting fees as prescribed in this Circular include: the Ministry of Health (Food Safety Authority), the Ministry of Industry and Trade, Departments of Industry and Trade, Food Safety Supervision Agencies, and other organizations (state agencies, public service units) assigned to provide fee collection services according to the Fee Schedule attached to this Circular.

Article 4. Fee Rates

The level of fees collected in food safety work shall be implemented in accordance with the Fee Schedule attached to this Circular.

Article 5. Declaration and Payment of Fees

1. Not later than the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the account for pending budget payments opened at the State Treasury.

2. Organizations collecting fees shall declare and pay the collected fees monthly, and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 6. Management and Use of Fees

1. In cases where the organization collecting fees is a public service unit or a state agency allocated operational costs from fee revenues as stipulated in Clause 1 and Clause 2, 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 (except for the case stipulated in Clause 2 of this Article), they may retain 70% of the collected fees to cover expenses for the contents specified in Article 5 of Decree No. 120/2016/NĐ-CP; and remit 30% of the collected fees into the State budget according to the chapters and sub-items of the State Budget Classification.

2. In cases where the organization collecting fees is a state agency not allocated operational costs from fee revenues as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP, it must remit all collected fees into the State budget. The cost of providing services and collecting fees shall be covered by the State budget as allocated in the organization's budget according to the State budget expenditure standards and norms.

Article 7. Implementation Provisions

1. This Circular takes effect from September 19, 2021.

2. This Circular abolishes:

a) Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance stipulating the level of collection, collection system, payment, management, and use of fees in food hygiene and safety work, Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance amending and supplementing certain articles of Circular No. 279/2016/TT-BTC, and Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance amending and supplementing certain articles of Circular No. 279/2016/TT-BTC.

b) Point 2, Part I of the Fee Schedule in food hygiene work stipulated in Article 5 of Circular No. 44/2018/TT-BTC dated May 7, 2018 of the Minister of Finance amending and supplementing certain articles of Circular No. 285/2016/TT-BTC dated November 14, 2016 stipulating the level of collection, collection system, payment, management, and use of fees and charges in veterinary work, and Circular No. 286/2016/TT-BTC dated November 14, 2016 of the Minister of Finance stipulating the level of collection, collection system, payment, management, and use of fees for quality and safety management reviews in the agricultural sector.

3. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be carried out in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP; the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, and 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.

4. During the implementation process, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.