Circular No. 75/2020/TT-BTC Amending and Supplementing Certain Articles of Circular No. 279/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, on the level of fees, collection, payment, management, and use of fees in food safety and hygiene work

Circular No. 75/2020/TT-BTC amends the fee levels for food safety and hygiene work, reducing the fee level by 10% from August 12, 2020 to the end of 2020, and applying new fee levels from January 1, 2021. At the same time, it adjusts the system of retaining and paying fees into the State budget.

Số hiệu75/2020/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Cập nhật14/06/2026
Lĩnh vựcUncategorized
Ngày ban hành12/08/2020
Ngày áp dụng12/08/2020
Ngày hết hiệu lực19/09/2021
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 75/2020/TT-BTC amends the fee levels for food safety and hygiene work, reducing the fee level by 10% from August 12, 2020 to the end of 2020, and applying new fee levels from January 1, 2021. At the same time, it adjusts the system of retaining and paying fees into the State budget.

Đối tượng áp dụng

Organizations and individuals related to food safety and hygiene work

Các điểm cốt lõi

  • The payer of the fee must pay at 90% of the prescribed fee level from August 12, 2020 to the end of 2020 (Article 4)
  • The entity collecting the fee is a public service organization or state agency that retains 70% of the collected fees for operational expenses from October 1, 2020 (Clause 2, Article 6)
  • Specific fee levels for services such as assessing the issuance of permits for circulation, importation, confirmation, and declaration of food products, and other services in the field of food safety and hygiene
  • The fee for assessing business conditions in the field of food safety applies a fee level from VND 300,000 to VND 22,500,000 per assessment/per establishment (Article III)
  • The payer of the fee must pay fully and on time, and the entity collecting the fee must manage and use the funds according to regulations

🌐 Tác động xã hội từ văn bản này

  • Reducing the financial burden on businesses in the field of food safety and hygiene
  • Increasing state budget revenue from the percentage of retained fees
  • Improving the efficiency of managing and using fees in food safety and hygiene work

❓ Câu hỏi thường gặp

By how much are the fees reduced?

Fees are reduced by 10% from August 12, 2020 to the end of 2020.

What percentage of the collected amount must the payer of the fee pay into the State budget?

Public service organizations or state agencies collecting the fee must pay 30% of the collected amount into the State budget from October 1, 2020.

What is the fee level for assessing the issuance of certificates of compliance with food safety conditions?

From VND 700,000 to VND 22,500,000 per assessment/per establishment depending on the scale and type of business.

What is the fee level for assessing the content of film scripts and advertising programs for food products?

VND 1,100,000 per assessment/per product.

When does the new fee level take effect?

The new fee level takes effect from January 1, 2021.

Toàn văn

MINISTRY OF FINANCE
--------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------------

Number: 75/2020/TT-BTC

Hanoi, August 12, 2020

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 279/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTER OF FINANCE ON THE LEVELS OF FEES, REGIMES FOR COLLECTION, PAYMENT, MANAGEMENT, AND USE IN FOOD SAFETY WORK

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

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;

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;

Implementing Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties in production and business operations and ensure social welfare in response to the COVID-19 pandemic;

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

The Minister of Finance hereby issues this Circular amending and supplementing certain articles of Circular No. 279/2016/TT-BTC dated November 14, 2016 on levels of fees, regimes for collection, payment, management, and use in food safety work.

Circular No. 03/2023/TT-BCA

Circular No. 279/2016/TT-BTC

dated November 14, 2016

1. Article 4 is amended and supplemented as follows:

"Article 4. Levels of Fees

The levels of fees in food safety work shall be as follows:

1. From August 12, 2020 to December 31, 2020, pay fees at 90% of the levels specified in the Fee Schedule accompanying this Circular.

2. From January 1, 2021 onwards, pay fees according to the levels specified in the Fee Schedule accompanying this Circular."

2. Clause 2 of Article 6 is amended and supplemented as follows:

"2. In cases where the entity collecting the fees is a public service organization or a state agency allocated operational costs from fee revenues pursuant to Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it may retain 70% of the collected fees to cover expenses for the items specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The remaining 30% shall be immediately paid into the State budget according to the chapters and sub-items of the current State budget classification."

Article 2. Effective Date

1. This Circular takes effect from August 12, 2020. The provisions stipulated in Clause 2 of Article 1 of this Circular take effect from October 1, 2020.

2. Abolish the following contents:

a) The Fee Schedule in Food Safety Work issued together with Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance regulating levels of fees, regimes for collection, payment, management, and use in food safety work.

b) 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 dated November 14, 2016.

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.

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Committees, Departments of Finance, Tax Departments, State Treasuries of provinces and centrally-administered cities;
- Official Gazette;
- Government Electronic Portal;
- Ministry of Justice's Legal Documents Inspection Department;
- Units under the Ministry of Finance;
- Ministry of Finance Portal;
- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER




Vu Thi Mai

FEE SCHEDULE IN FOOD SAFETY WORK

(Issued together with Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance)

Provincial People's Committees set specific pricesố tt

Type of Fee

Rate of Collection

I

Fees for examination and approval of permits for circulation, importation, confirmation, and declaration in the field of food safety

1

Examination of registration dossier for product declaration for health supplements, medical nutrition, special diet foods, and nutritional products for children up to 36 months old

1,500,000 VND per product per time

2

Examination of registration dossier for product declaration for mixed food additives with new functions, food additives not included in the list of permitted food additives or not within the designated usage scope as prescribed by the Ministry of Health

500,000 VND per product per time

3

Confirmation of imported food consignment (Excluding testing costs):

- For routine inspection

300,000 VND per consignment

- For thorough inspection

1,000,000 VND per consignment plus (number of items minus one multiplied by 100,000 VND). Maximum 10,000,000 VND per consignment

4

Examination of registration dossier for rapid food test kits

3,000,000 VND per kit per time

II

Fees for examination and issuance of certificates for exported food (Free Circulation Certificate, Export Certificate, Health Certificate)

1,000,000 VND per certificate per time

III

Fees for examination of conditions for practicing and operating businesses in the field of food safety

1

Examination and issuance of food safety condition certificates:

a

Examination of food business establishments

1,000,000 VND per establishment per time

b

Examination of catering service establishments:

- Serving less than 200 meals

700,000 VND per establishment per time

- Serving 200 meals or more

1,000,000 VND per establishment per time

specialized agency under the People's Committee of the province/city.

Examination of food manufacturing establishments (excluding health supplement manufacturing establishments)

For small-scale food manufacturing establishments granted food safety condition certificates

500,000 VND per establishment per time

For other food manufacturing establishments granted food safety condition certificates

2,500,000 VND per establishment per time

For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;

Examination of health supplement manufacturing establishments under Good Manufacturing Practice (GMP) guidelines

22,500,000 VND per establishment per time

2

Examination of conditions for testing organizations, conformity certification bodies, and state inspection agencies for imported food

a

Initial assessment, expanded assessment

28,500,000 VND per organization per time

b

Reassessment

20,500,000 VND per organization per time

IV

Fees for examination of content scripts for films, programs on tapes, discs, software, and other materials and documents in food advertising

1,100,000 VND per product per time

V

Fees for examination and confirmation of food safety knowledge

30,000 VND per person per time

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75/2020/TT-BTC
Circular No. 75/2020/TT-BTC Amending and Supplementing Certain Articles of Circular No. 279/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, on the level of fees, collection, payment, management, and use of fees in food safety and hygiene work
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