Thông tư 232/2016/TT-BTC

CIRCULAR

PROVIDING FOR FEES FOR ISSUANCE OF CODES AND BARCODES, AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

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

Pursuant to the Charter of the Global Standards One (GS1);

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 functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 45/2002/QD-TTg dated March 27, 2002 on state management and regulatory authorities in charge of managing codes and barcodes;

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

The Minister of Finance promulgates the Circular to provide for the fees for issuance of codes and barcodes, and the collection, transfer and management thereof.

Article 1. Scope and regulated entities

1. This Circular provides for the fees for issuance of codes and barcodes, including fees for issuing and giving instructions to use codes and barcodes, fees for maintaining GS1 company prefixes, GLN (Global Location Number) codes and EAN-8 codes, and fees for registration (certification) of foreign barcodes, and the collection, transfer and management thereof.

2. This Circular applies to organizations and individuals that apply for registration of codes and barcodes, maintenance of codes and barcodes or certification of foreign codes and barcodes, regulatory authorities competent to issue codes and barcodes, and other organizations and individuals involved in collecting and transferring code and barcode fees.

Article 2. Payers

Vietnamese and foreign organizations and individuals that operate in the territory of Vietnam and apply for registration of codes and barcodes, maintenance of codes and barcodes or certification of foreign codes and barcodes must pay fees in accordance with regulations herein.

Article 3. Collectors

The Directorate for Standards, Metrology and Quality (affiliated to the Ministry of Science and Technology) and its affiliates that are assigned to issue codes and barcodes and collect relevant fees shall act as collectors in accordance with regulations herein.

Article 4. Fees

1. Fees for issuing and giving instructions to use codes and barcodes

2. Fees for registration (certification) of foreign codes and barcodes

3. Annual fees for maintenance of codes and barcodes

The organization or individual that receives the certificate of right to use code or barcode after June 30 shall pay the fee for maintaining that code or barcode as 50% (fifty percent) of the corresponding fee prescribed in this table.

4. When applying for registration of code or barcode, the applicant is required to pay the fee for issuing and giving instructions to use that code or barcode in accordance with regulations laid down in Clause 1 of this Article.

5. When applying for certification of a foreign code or barcode, the applicant is required to pay the fee for registration (certification) of foreign codes and barcodes as prescribed in Clause 2 of this Article.

6. When receiving the certificate of the right to use a code or barcode, the certificate holder shall pay the fee for maintenance of that code or barcode for the first year in accordance with regulations laid down in Clause 3 of this Article (the year in which that code or barcode is issued). The maintenance fees for the following years must be paid by June 30 every year.

Article 5. Fee declaration and transfer

1. Not later than the 05^th day of every month, each collector must transfer the fees collected in the previous month to its dedicated account opened at the State Treasury.

2. The collector shall make monthly declaration and transfer of collected fees, and make annual statement of collected fees in accordance with regulations laid down in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the 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 6. Management and use of fees

1. Each collector may retain 90% of the sum of collected fees to cover its expenditures for fee collection, and shall transfer the remaining amount (10%) to the state budget, except for the case regulated in Clause 2 of this Article. The retained amount of fees shall be used for covering expenditures for service provision and fee collection in accordance with regulations in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, including payment of the following expenditures for fulfillment of duties, service provision and fee collection: compulsory membership fee paid to GS1, expenditures for dissemination and application of GS1 regulations, expenditures for research, development and application of codes and barcodes-related technologies and solutions, expenditures for establishing and maintaining code and barcode data system, expenditures for management and supervision of codes and barcodes, expenditures for attending domestic and foreign seminars and training programs, and organizing relevant events as appointed by the Global Standards One (GS1), and expenditures for information dissemination to serve the service provision, fee collection and management of codes and barcodes.

2. The collector that is a state authority and is not allowed to retain collected fees to cover its operating expenditures as regulated in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 must transfer 100% of the collected fees to the state budget. The funding for covering expenditures for service provision and fee collection shall be covered by the funds derived from state budget and included in that collector’s expenditure estimate under policies and levels of state budget expenditures as regulated by laws.

Article 7. Implementation

1. This Circular comes into force from January 01, 2017 and supersedes the Circular No. 88/2002/TT-BTC dated October 02, 2002 by the Minister of Finance and the Circular No. 36/2007/TT-BTC dated April 11, 2007 by the Minister of Finance.

2. Other contents related to the fee collection, transfer, management, use, receipts and announcement of regulations on fee collection, which are not provided for in this Circular, shall be performed in conformity with regulations of the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance, and the Circular No. 153/2012/TT-BTC dated September 17, 2012 by the Minister of Finance and their amending, supplementing or superseding documents (if any).

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.