Thông tư 287/2016/TT-BTC

CIRCULAR

PROVIDING FOR FEES AND CHARGES IN ATOMIC ENERGY SECTOR, AND 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 Atomic Energy dated June 03, 2008;

Pursuant to the Government's Decree No. 07/2010/ND-CP dated January 25, 2010 detailing and guiding the implementation of a number of articles of the Law on Atomic Energy;

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 a Circular providing for fees and charges in atomic energy sector, and the collection, transfer and management thereof.

Article 1. Scope and regulated entities

1. This Circular provides for the fees and charges in atomic energy sector as specified below and collection, transfer, management and use thereof. Radiation safety and nuclear security appraisal service fees; fees for processing of applications for certificate of eligibility to provide atomic energy application support services; fees for processing of applications for approval for nuclear and radiation emergency response plans; charges for processing of applications for certificate of radiation worker; charges for processing of applications for practicing certificate for provider of atomic energy application support services.

2. This Circular applies to:

a) Applicants for license to perform radiation works; certificate of eligibility to provide atomic energy application support services; approval for internal or provincial nuclear and radiation emergency response plans; certificate of radiation worker or practicing certificate for provider of atomic energy application support services;

b) Regulatory authorities that have the power to issue the licenses, certificates of eligibility, practicing certificates in atomic energy sector and give approval for nuclear and radiation emergency response plans;

c) Other organizations and individuals involved in the collection and transfer of fees and charges in atomic energy sector.

Article 2. Payers

Any organizations or individuals that submit applications for the license to perform radiation works, or the certificate of eligibility to provide atomic energy application support services, or approval for internal or provincial nuclear and radiation emergency response plans must pay appraisal service fees; applicants for the certificate of radiation worker or the practicing certificate for provider of atomic energy application support services must also pay charges in accordance with regulations herein.

Article 3. Collectors

The Vietnam Agency for Radiation and Nuclear Safety (affiliated to Ministry of Science and Technology) and Departments of Science and Technology of provinces or central-affiliated cities shall be responsible for collecting fees and charges in accordance with regulations herein.

Article 4. Fee and charge

Fees and charges in atomic energy sector are prescribed in the Schedule of fees and charges enclosed herewith.

Article 5. Declaration and transfer of fees and charges

1. Not later than the 05^th day of every month, each collector must transfer full collected fees into the designated state budget account which is opened at the State Treasury.

2. The collectors must monthly declare and transfer collected fees and charges, and make annual statements of fees and charges in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 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 Administration; the Law on Amendments to the Law on Tax Administration and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013. The collectors shall wholly transfer collected fees and charges (according to the percentage set forth in Article 6 herein) to state budget according to corresponding chapter, section and sub-section in the list of state budget entries.

Article 6. Management and use of fees

1. The collector must pay the whole amount of collected fees to state budget. The funding for covering expenditures for providing services and collecting fees in atomic energy sector shall be funded by state budget and included in the collector’s estimate under policies and levels of state budget expenditures as regulated by laws.

2. If a collector is provided with a predetermined operating funding in conformity with regulations of the Government or the Prime Minister on the autonomy in payroll and use of administrative expenditures by state agencies, such collector may retain 85% of the total amount of collected fees in order to cover its expenditures for providing services and collecting fees, and pay the remaining amount, i.e. 15% of collected fees, to state budget. The retained amount shall be managed and used in accordance with regulations in Clause 2 Article 5 of 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, including payment of the following expenditures for fulfillment of duties, service provision and fee collection: Fixed expenditures for hiring professional experts, using information search and collection services, translation services, and appraisal services; expenditures for disseminating and guiding regulations on issuance of license, certificate of eligibility and practicing certificate; expenditures for carrying out schemes, projects and/or duties with the aims of perfecting formalities and procedures for issuance of license, certificate of eligibility and practicing certificate.

Article 7. Implementation organization and provisions

1. This Circular shall come into force as of January 01, 2017 and supersede the Circular No. 76/2010/TT-BTC dated May 17, 2010 by Minister of Finance providing for the fees and charges in atomic energy sector, and the collection, transfer, management and use thereof.

2. Other contents related to the collection, transfer, management and use of fees and charges, fee receipts, and announcement of fee collection policies, 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 Administration; the Law on amendments to the Law on Tax Administration and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circulars by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges, and other documents on amendments or replacement thereof (if any).

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

SCHEDULE OF FEES AND CHARGES IN ATOMIC ENERGY SECTOR

 (Enclosed to the Circular No. 287/2016/TT-BTC dated November 15, 2016 by Minister of Finance)

A. FEES

I. FEES FOR ASSESSMENT OF RADIATION SAFETY AND NUCLEAR SECURITY

Notes:

Categorization of radioactive sources:

1.1. Radioactive sources with above-average dangerous level of radiation: Include radioactive sources in Group 1 and Group 2 according to classification of radioactive sources prescribed in the National Technical Regulation QCVN 6: 2010/BKHCN promulgated under the Circular No. 24/2010/TT-BKHCN dated December 29, 2010 by Ministry of Science and Technology on promulgation and implementation of “the National Technical Regulation on Radiation Protection - Categorization and classification of radioactive sources” (QCVN 6: 2010/BKHCN);

1.2. Radioactive sources with average dangerous level of radiation: Include radioactive sources in Group 3 according to classification of radioactive sources prescribed in the National Technical Regulation QCVN 6: 2010/BKHCN;

1.3. Radioactive sources with below-average dangerous level of radiation: Include radioactive sources in Group 4 and Group 5 according to the National Technical Regulation QCVN 6: 2010/BKHCN.

2. Fees for appraisal of radiation-generating devices using radioactive sources prescribed in Section 1.5 of this Schedule shall be applied when a device is accompanied with 01 radioactive source. In case a device is accompanied with several radioactive sources, the fee of fees for processing of applications for the license to use such device shall be calculated according to the fees of fees for processing of applications for the license to use radioactive sources provided for in Section 2.4 of this Schedule.

3. An applicant for the license to perform a practice with several radiation sources or a license to perform several radiation practices at the same time, the application fee shall be calculated as below:

a) With regard to an application for the license to perform a practice using 2-3 radiation sources or a license to perform 2-3 radiation practices, the fee shall be equal to 95% of corresponding fee prescribed in the Schedule;

b) With regard to an application for a license to perform a practice using 4-5 radiation sources or a license to perform 4-5 radiation practices, the fee shall be equal to 90% of corresponding fee prescribed in the Schedule;

c) With regard to an application for a license to perform a practice using 6 radiation sources, or above, or a license to perform 6 radiation practices, or above, the fee shall be equal to 85% of corresponding fee prescribed in the Schedule.

E.g.: A facility applies for a license to perform radiation practices for importing 4 radioactive substances in the group of radioactive sources with below-average dangerous level of radiation and transporting 18 packages of such radioactive substances. The fee of fees for processing of applications for the license to perform radiation practices is calculated by adopting the following formula:

90% x (4 x 1,000,000 + 18 x 1,000,000) = VND 19,800,000

4. The fee for license renewal shall be equal to 75% of the fee for processing of an application for a new license prescribed in the Schedule.

5. Applicants for revision or reissuance of license shall not pay appraisal fees.

II. FEES FOR PROCESSING OF APPLICATIONS FOR CERTIFICATE OF ELIGIBILITY TO PROVIDE ATOMIC ENERGY APPLICATION SUPPORT SERVICES

Notes:

Fee for processing of an application for renewal of certificate of eligibility shall be equal to 75% of the fees for processing of an application for a new certificate of eligibility prescribed in the Schedule.

Applicants for revision or reissuance of certificate of eligibility shall not pay appraisal fees.

III. FEES FOR PROCESSING OF APPLICATIONS FOR APPROVAL FOR INTERNAL OR PROVINCIAL NUCLEAR AND RADIATION EMERGENCY RESPONSE PLANS

B. CHARGES