Thông tư 148/2016/TT-BTC

CIRCULAR

PROVIDING FOR FEES FOR PROCESSING OF APPLICATIONS FOR THE LICENSE TO USE INDUSTRIAL EXPLOSIVES, AND THE COLLECTION, TRANSFER AND MANAGEMENT THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government's Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives and the Government's Decree No. 54/2012/ND-CP dated June 22, 2012 on amendments to the Government's Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;

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

Minister of Finance promulgates this Circular to provide for the fees for processing of applications for the license to use industrial explosives and the collection, transfer and management thereof with the following contents:

Article 1. Scope

This Circular provides for the fees for processing of applications for the license to use industrial explosives and the collection, transfer and management thereof.

Article 2. Payers and collectors

1. Payers

Any organizations applying for the license to use industrial explosives granted by competent state authorities must pay the fees for processing of applications for the license to use industrial explosives in accordance with regulations in this Circular.

2. Collectors

The state authorities that have the power to issue the License to use industrial explosives as regulated in Article 36 of the Government's Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives and Clause 13 Article 1 of the Government's Decree No. 54/2012/ND-CP dated June 22, 2012 on amendments to the Government's Decree No. 39/2009/ND-CP dated April 23, 2009 providing for the industrial explosives shall be responsible for the collection, declaration, transfer and management of the fees for processing of applications for the license to use industrial explosives in accordance with regulations in this Circular.

Article 3. Fees

1. The fees for processing of applications for the license to use industrial explosives are detailed as follows:

2. In case of re-issuance or adjustment of a license without any change in the location, scale or conditions for using the industrial explosives, the fees prescribed in Clause 1 of this Article shall be reduced by 50% (fifty percent).

3. In case of re-issuance or adjustment of a license with change in business registration, location, scale or conditions for using the industrial explosives, the fees prescribed in Clause 1 of this Article shall remain unchanged.

Article 4. Declaration and transfer of fees

1. Collectors must transfer the collected fees in the previous month to the account for fees transferred to state budget which is opened at a State Treasury by the 05^th day of every month.

2. Collectors must make monthly declaration and annual statement of fees in accordance with regulations in Clause 3 Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 5. Management and use of fees

1. A collector may retain 90% (ninety percent) of total amount of collected fees to pay off expenses for appraisal and collection of fees as regulated in the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges.

2. The remains as 10% (ten percent) must be transferred to state budget according to the list of state budget entries.

Article 6. Implementation

1. This Circular takes effect as of January 01, 2017; replaces Decision No. 64/2007/QD-BTC dated July 25, 2007 by Ministry of Finance providing for the fees for processing of applications for the licence to use industrial explosives and the collection, transfer and management thereof by central-affiliated agencies.

2. Other contents related to the collection, transfer, management and use of the fees, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges under the government revenues and other documents on amendments and supplements thereof (if any).

3. Payers and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.