Thông tư 170/2016/TT-BTC

CIRCULAR

ON FEES AND CHARGES IN CHEMICAL BUSINESS AND THE COLLECTION, TRANSFER, MANAGEMENT AND USE 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 Law on chemicals dated November 21, 2007;

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

Pursuant to the Decree No. 108/2008/ND-CP dated October 07, 2008 and the Decree No. 26/2011/ND-CP dated April 08, 2011 by the Government providing guidance on the implementation of a number of articles of the Law on chemicals;

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

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

The Minister of Finance hereby promulgates the Circular on fees and charges in chemical business and the collection, transfer, management and use thereof.

Article 1. Governing scope and regulated entities

1. Governing scope

This Circular provides for fees and charges in chemical business and the collection, transfer, management and use thereof.

2. Regulated entities

This Circular applies to:

a) Any organization/individual applying for a license or a certificate relating to chemical business; any organization/individual applying for approval for the Plan or Measures for chemical emergency response and prevention;

b) Any authority competent to issue a license or a certificate relating to chemical business; any authority competent to grant approval for the Plan or Measures for chemical emergency response and prevention;

c) Other organizations and individuals relevant to the collection and transfer of fees and charges for chemical business as prescribed in this Circular.

Article 2. Fee and charge payers

Any organization/individual applying for a license or a certificate relating to chemical business; any organizartion/individual applying for approval for the Plan or Measures for chemical emergency response and prevention shall pay the fees and charges prescribed in this Circular.

Article 3. Fee and charge collectors

Authorities competent to issue licenses/certificates relating to chemical business and/or issue the Plan or Measures for chemical emergency response and prevention as prescribed in clause 4 Article 14, clause 3 Article 15 and Article 41 of the Law on Chemicals, clause 6 Article 1 of the Decree No. 26/2011/ND-CP dated April 08, 2011 amending and supplementing a number of articles of the Decree No. 108/2008/ND-CP dated October 07, 2008 by the Government detailing and guiding the implementation of a number of the Law on Chemicals are responsible for collecting, declaring, transferring, managing and using fees and charges in chemical business as provided for in this Circular (hereinafter referred to as fee and charge collectors).

Article 4. Fee and charge rate

1. The Schedule of chemical business fee and charge rates is enclosed with this Circular.

2. Chemical business fees and charges shall be collected in Vietnam dong (VND).

Article 5. Declaration and transfer of fees and charges

1. Not later than the 05^th of every month, fee collectors shall transfer the collected fees of the previous month to the account for fees to be transferred to state budget which is opened at the State Treasury.

2. Fee and/or charge collectors shall make monthly declaration of fees and/or charges and strike a balance of the collected fees and/or charges annually according to clause 3 Article 19 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law on amendments to a number of the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government.

Article 6. Management and use of fees and charges

1. Charge collectors shall transfer the whole amount of collected charges to the state budget according to the applicable State Budget Index. Expenditure on the collection of charges shall be covered by the state budget and specified in the estimates of the collectors in accordance with the policies and spending limits prescribed by laws.

2. Fee collectors shall transfer the whole amount of collected fees to the state budget according to the applicable State Budget Index. Expenditure on the collection of fees shall be covered by the state budget and specified in the estimates of the collectors in accordance with the policies and spending limits prescribed by laws.

3. If the fee collector is allocated funding for operation in accordance with regulations issued by the Government or the Prime Minister on the autonomy and self-responsibility in the use of payroll and use of administrative management funding for regulatory agencies, 90% (ninety percent) of the total amount of collected fees may be retained to pay the cost of collection of fees as prescribed in clause 2 Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government. The remaining amount (10%) shall be transferred to the state budget according to the applicable State Budget Index.

Article 7. Organization of implementation

1. This Circular comes into force from January 01, 2017 and replaces the Circular No. 85/2015/TT-BTC dated June 03, 2015 by the Minister of Finance providing for fees and charges in chemical business and the collection, transfer, management and use thereof.

2. Activities relevant to the collection, transfer, management and use of fees and/or charges which are not specified in this Circular shall comply with the Law on fees and charges; the Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government 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 the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 by the Government; the Circular of the Minister of Finance guiding the printing, issuance, management and use of invoices of collection of fees and charges belonging to the state budget and their amending and replacing documents (if any).

3. Organizations and individuals subject to paying fees and/or charges and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.

SCHEDULE OF CHEMICAL BUSINESS FEE AND CHARGE RATES

(Enclosed with Circular No. .../2016/TT-BTC dated ................., 2016 by the Ministry of Finance)