Circular No. 85/2015/TT-BTC stipulates the rates of fees and charges, collection procedures, payment, and management and use of fees and charges in chemical activities.

CIRCULAR

Regulations on the level of collection, collection system, payment and management of use of fees and charges in chemical activities

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Pursuant to the Chemicals Law No. 6/2007/QH12 dated November 21, 2007;

Pursuant to the Anti-Narcotics Law No. 23/2000/QH10 dated December 9, 2000;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to the Ordinance on Management and Use of Weapons, Explosives and Supporting Tools No. 16/2011/UBTVQH12 dated June 30, 2011 and Ordinance No. 07/2013/UBTVQH13 dated July 12, 2013 amending and supplementing certain articles of the Ordinance on Management and Use of Weapons, Explosives and Supporting Tools No. 16/2011/UBTVQH12;

Pursuant to Government Decree No. 77/2016/NĐ-CP dated July 1, 2016 amending and supplementing certain provisions on investment conditions in the field of international trade, chemicals, industrial explosives, fertilizers, gas business, and food business under the Ministry of Industry and Trade's jurisdiction;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 108/2008/NĐ-CP dated October 7, 2008 and Decree No. 26/2011/NĐ-CP dated April 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Chemicals Law;

Pursuant to Decree No. 39/2009/NĐ-CP dated April 23, 2009 and Decree No. 54/2012/NĐ-CP dated June 22, 2012 of the Government on industrial explosives;

Pursuant to Decree No. 202/2013/NĐ-CP dated November 27, 2013 of the Government on fertilizer management;

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 Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment and management of use of fees and charges in chemical activities as follows:

Article 1. Subjects paying fees and charges and collecting agencies

1. Object of fee and charge payment

Organizations and individuals when submitting applications for competent authorities to issue Permits, Certificates, Confirmations in chemical activities; approval of Emergency Prevention and Response Plans and approval of Emergency Prevention and Response Measures must pay fees and charges according to the provisions of this Circular.

2. Fee and charge collecting agencies

Competent authorities issuing Permits, Certificates, Confirmations in chemical activities; approving Emergency Prevention and Response Plans and approving Emergency Prevention and Response Measures have the responsibility to organize the collection, payment and management of use of fees and charges in chemical activities according to the provisions of this Circular (hereinafter referred to as fee and charge collecting agencies).

Article 2. Level of Collection of Fees and Taxes

1. Issuing the attached Table of Fee and Charge Levels in Chemical Activities along with this Circular.

2. Fees and charges in chemical activities shall be collected in Vietnamese Dong (VND).

Article 3. Organization of Collection, Payment and Management of Use

1. Fees and charges in chemical activities are revenue items belonging to the state budget.

2. Agencies collecting charges in chemical activities shall remit 100% (one hundred percent) of the total amount of collected charges into the state budget according to the current State Budget Classification. Related expenses for the work of collecting charges in chemical activities shall be funded from the state budget according to the approved annual budget estimate.

3. Agencies collecting fees in chemical activities may retain 90% (ninety percent) of the total amount of collected fees to cover costs for fee collection according to the expenditure items specified in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance. The remaining 10% (ten percent) of the amount collected must be remitted into the state budget according to the current State Budget Classification.

Article 4. Organization of Implementation

1. This Circular takes effect from July 20, 2015.

2. Other contents related to the collection, payment, management, and public disclosure of fee and charge collection systems not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry 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 and supplements (if any).

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