Circular No. 94/2021/TT-BTC stipulates the levels of collection, collection system, payment, management, and use of fees for safety technical inspection of fishing vessels, equipment certification for fisheries operations; fee for origin verification of aquatic raw materials; fee for conditional business operation certification in the fisheries sector; registration fee for fishing exploitation and operation permits.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

fees for safety technical inspection of fishing vessels, equipment certification for fisheries;

fees for origin verification of aquatic product raw materials;

fees for conditional business operation assessment in the fisheries sector;

stamp duty for issuance of fishing exploitation and operation permits

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

The Minister of Finance promulgates this Circular guiding the determination of funding sources and the preparation of budget estimates, management, utilization, and settlement of funds for implementing the policies stipulated in Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government on policies and regulations for cadres, civil servants, public officials, workers, and armed forces in the process of organizational restructuring of the political system.

Pursuant to the Fisheries Law dated November 21, 2017;

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. 26/2019/NĐ-CP dated March 8, 2019 of the Government detailing some provisions and implementing measures of the Fisheries Law:

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Tax Administration Law:

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 proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular stipulating the collection rates, collection procedures, payment, management, and use of fees for safety technical inspection of fishing vessels, equipment certification for fisheries; fees for origin verification of aquatic product raw materials; fees for conditional business operation assessment in the fisheries sector (assessment for issuance of certificates of qualified inspection facilities for fishing vessels); stamp duty for issuance of fishing exploitation and operation permits.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the collection rates, collection procedures, payment, management, and use of fees for safety technical inspection of fishing vessels, equipment certification for fisheries; fees for origin verification of aquatic product raw materials; fees for conditional business operation assessment in the fisheries sector (assessment for issuance of certificates of qualified inspection facilities for fishing vessels); stamp duty for issuance of fishing exploitation and operation permits.

Article 2. This Circular applies to payers, collecting organizations, and other entities and individuals related to the collection, payment, management, and use of fees for safety technical inspection of fishing vessels, equipment certification for fisheries; fees for origin verification of aquatic product raw materials; fees for conditional business operation assessment in the fisheries sector (assessment for issuance of certificates of qualified inspection facilities for fishing vessels); stamp duty for issuance of fishing exploitation and operation permits.

Article 2. Fee and Charge Payers

Clause 1. Organizations and individuals conducting safety technical inspections of fishing vessels and equipment certification for fisheries must pay fees for safety technical inspection of fishing vessels and equipment certification for fisheries; when verified and confirmed the origin of aquatic product raw materials, they must pay fees for origin verification of aquatic product raw materials; when assessed and issued certificates of qualified inspection facilities for fishing vessels, they must pay fees for conditional business operation assessment in the fisheries sector according to this Circular.

Clause 2. Organizations and individuals receiving fishing exploitation and operation permits must pay stamp duty according to this Circular.

Article 3. Organizations collecting fees and charges

Clause 3. The competent state management agency for fisheries collects stamp duty for issuance of fishing exploitation permits for Vietnamese fishing vessels.

Clause 4. Port management organizations (public service units) collect fees for origin verification of aquatic product raw materials.

Article 4. Rates of Fees and Charges

The collection rates for fees for safety technical inspection of fishing vessels, equipment certification for fisheries; fees for origin verification of aquatic product raw materials; fees for conditional business operation assessment in the fisheries sector (assessment for issuance of certificates of qualified inspection facilities for fishing vessels); stamp duty for issuance of fishing exploitation and operation permits shall be implemented according to the attached Fee and Stamp Duty Table.

Article 5. Declaration, Payment of Fees and Charges

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.

Clause 2. Collecting organizations must declare and pay the collected fees and stamp duties monthly and settle accounts annually according to the Tax Administration Law and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Tax Administration Law.

Article 6. Management of fees and charges

1. The fee collection organization, which is a public service unit, retains 90% of the collected fee amount to cover the contents specified in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016, guiding the implementation of certain provisions of the Law on Fees and Charges; it shall remit 10% of the collected fee amount to the State budget according to the corresponding chapters and sub-items of the current budget classification.

2. The fee collection organization, which is a state agency, shall remit the entire collected fee amount to the State budget; the cost for performing the work and collecting fees shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations. In cases where the fee collection organization is a state agency that is allocated costs for operations from the collected fee revenue according to Clause 1, Article 4 of Decree No. 120/2016/ND-CP, it may retain 90% of the collected fee amount to cover the contents specified in Article 5 of Decree No. 120/2016/ND-CP; it shall remit 10% of the collected fee amount to the State budget according to the corresponding chapters and sub-items of the current budget classification.

3. The charge collection organization shall remit 100% of the collected charge amount to the State budget according to the corresponding chapters and sub-items of the current budget classification. The cost for performing the work and collecting charges shall be covered from the State budget within the organizational budget according to the State budget expenditure regulations.

Article 7. Effective Date

1. This Circular takes effect from December 17, 2021. Point 8 of Section II and Section IV of the Fee and Charge Schedule issued together with this Circular shall apply from January 1, 2022.

2. This Circular abolishes:

a) Circular No. 230/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the levels of collection, the system of collection, remittance, management, and use of safety technical inspection fees for fishing vessels and equipment, inspection fees for confirming the origin of aquatic raw materials, and licensing fees for aquaculture activities.

b) Circular No. 118/2018/TT-BTC dated November 28, 2018, of the Minister of Finance stipulating the levels of collection, the system of collection, remittance, management, and use of inspection fees for confirming the origin of aquatic raw materials, and licensing fees for aquaculture activities.

3. In cases where enterprises are permitted to provide services specified in the Fee and Charge Schedule issued together with this Circular, they shall collect money in accordance with the laws on prices.

4. Other matters related to the collection, remittance, management, use, payment receipts, and publicizing the system of fees and charges not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/ND-CP; the Law on Tax Administration, Decree No. 126/2020/ND-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 payment receipts for fees and charges under the State budget.

5. During the implementation period, if any relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

6. 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.