Thông tư 24/2021/TT-BTC

CIRCULAR

ON RATES, COLLECTION, PAYMENT, MANAGEMENT AND USE OF ANIMAL HUSBANDRY FEES

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

Pursuant to the Law on Animal Husbandry dated November 19, 2018;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 providing guidelines for a number of Articles of the Law on Fees and Charges;

Pursuant to the Government’s Decree No. 13/2020/ND-CP dated January 21, 2020 elaborating the Law on Animal Husbandry;

Pursuant to the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 on guidelines for a number of Articles of Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 132/2008/ND-CP dated December 31, 2008 detailing the implementation of a number of Articles of the Law on Product and Goods Quality and the Government’s Decree No. 74/2018/ND-CP dated May 15, 2018 amending some Articles of the Government’s Decree No. 132/2008/ND-CP dated December 31, 2008;

Pursuant to the Government’s Decree No. 107/2016/ND-CP dated July 01, 2016 prescribing conditions for provision of conformity assessment services;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance hereby promulgates a Circular on rates, collection, payment, management and use of animal husbandry fees.

Article 1. Scope and regulated entities

1. This Circular provides for rates, collection, payment, management and use of animal husbandry fees, including fees for appraisal for issuance of agricultural material certificates and licenses; fees for appraisal of conditions of conditional agricultural business lines, and fees for appraisal for agricultural laboratory recognition or appointment and supervision, which are specified in the fee schedule enclosed therewith.

2. This Circular is applicable to payers and collectors of animal husbandry fees and other organizations and individuals involved in the collection, payment, management and use of animal husbandry fees.

Article 2. Fee payers and collectors

1. Organizations and individuals applying for procedures that incur a fee according to the fee schedule promulgated together with this Circular shall pay the fee.

2. Department of Livestock Production affiliated to the Ministry of Agriculture and Rural Development and Departments of Agriculture and Rural Development shall collect fees according to regulations of this Circular.

Article 3. Fee rates and fee exemption

1. Animal husbandry fee rates are provided for in the fee schedule promulgated together with this Circular.

a) Starting from the entry into force of this Circular to December 31, 2021 inclusive, applicable fee rates shall be 50% of the rates mentioned in the fee schedule enclosed therewith.

a) Starting from January 01, 2022 onwards, the fee rates mentioned in the fee schedule enclosed therewith shall apply.

2. Individuals from poor households, the elderly, persons with disabilities, people with meritorious services to revolutions; as well as organizations and individuals in communes with extreme socio - economic difficulties may be exempt from the fees provided for in the fee schedule enclosed therewith when applying for procedures that incur those fees.

Article 4. Fee declaration, collection and payment

1. Collectors shall transfer total amount of fees collected in the previous month to the designated state budget account opened at the State Treasury by the 5th of every month.

2. Collectors shall make monthly declaration and payment and annual statement of collected fees in accordance with regulations of the  Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration and guiding documents.

Article 5. Fee management and use

1. Collectors shall transfer total amount of fees collected to state budget. Expenses incurred when performing duties and collecting fees shall be covered by funding derived from state budget and included in the collectors’ expenditure estimate according to policies and levels of state budget expenditures.

2. If a collector if a regulatory body provided with a predetermined funding for its operating expenditures derived from collected fees in accordance with Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 90% of total amount of collected fees to cover its expenditures according to Article 5 of Decree No. 120/2016/ND-CP. The remaining amount, i.e. 10% of collected fees, must be transferred to state budget according to chapters and sub-items of the current State Budget Index.

Article 6. Implementation and implementation clause

1. This Circular comes into force from May 17, 2021.

2. Any aspect related to collection, payment, documents on collection and declaration of animal husbandry fees not mentioned herein shall conform to the Law on Fees and Charges, Decree No. 120/2016/ND-CP ; Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 303/2016/TT-BTC .

3. In case legislative documents cited in this Circular are amended or superseded, the newest documents shall apply.

4. Any difficulty arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and guidance./.

SCHEDULE OF ANIMAL HUSBANDRY FEES

 (Promulgated together with Circular No. 24/2021/TT-BTC dated March 31, 2021 by the Minister of Finance)

Note: The rates mentioned in Section II and Section III of this fee schedule are exclusive of travel expenses of the assessment team. Actual travel expenses shall be covered by applicants according to regulations./.