Thông tư 67/2021/TT-BTC

CIRCULAR

PRESCRIBING FOOD SAFETY FEES 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 tax administration dated June 13, 2019;

Pursuant to the Law on Food Safety dated June 17, 2010;

Pursuant to the Government's Decree No. 132/2008/ND-CP dated December 31, 2008 on elaboration of the Law on Quality of Products and Goods, and the Government's Decree No.74/2018/ND-CP dated May 15, 2018 providing amendments to Decree No. 132/2008/ND-CP;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on fees and charges;

Pursuant to the Government's Decree No.126/2020/ND-CP dated October 19, 2020 providing guidelines for implementation of the Law on tax administration;

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

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

The Minister of Finance promulgates a Circular prescribing food safety fees and collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides regulations on food safety fees under the management of the Ministry of Health and the Ministry of Industry and Trade, and the collection, transfer, management and use thereof.

2. This Circular applies to payers and collectors of food safety fees, and other organizations and individuals involved in the collection, transfer, management and use of food safety fees.

Article 2. Payers

Payers under this Circular include:

a) Producers, traders, importers and exporters of foods that shall pay fees when submitting applications to competent authorities for issuance of license to sell or import foods, or certifications or declarations in food safety sector; certificates of exported foods; certificates of fulfillment of food safety requirements; assessment of contents of television advertisements, programs recorded on tapes, disks, software or other materials, and documents used in advertisement for foods, food additives, and processing aids in medical sector.

b) Conformity certification bodies, agencies or organizations that are designated to perform state inspection of safety of imported foods, and testing laboratories that shall pay fees when submitting applications to competent authorities for verification of their fulfillment of eligibility requirements for testing, conformity certification or state inspection of foods.

Article 3. Collectors

Collectors under this Circular include: The Ministry of Health (Vietnam Food Administration), Ministry of Industry and Trade, provincial Departments of Industry and Trade, branches of Vietnam Food Administration and other organizations (regulatory authorities and public administrative units) that are assigned to provide services with collecting fees as specified in the fee schedule enclosed herewith.

Article 4. Fees

Fees for food safety affairs are prescribed in the fee schedule enclosed herewith.

Article 5. Declaration and transfer of collected fees

1. Collectors shall transfer total amounts of fees collected in the previous month to the dedicated account opened at the State Treasury by the 05^th of each month.

2. Collectors shall monthly declare and transfer fees to state budget, and make annual statements of collected fees in accordance with regulations of the Law on tax administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

Article 6. Management and use of fees

1. If a collector that is a public administrative unit or a regulatory authority is allowed to use a pre-determined amount of collected fees to cover its operating expenses as prescribed in Clause 1 and Clause 2 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 (except the case specified in Clause 2 of this Article), it shall be allowed to retain 70% of total collected fees to cover its expenses as prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP, and transfer the remains as 30% of total collected fees to state budget according to corresponding chapter, section and sub-section in the list of state budget entries.

2. The collector that is a state authority and is not allowed to use a pre-determined amount of collected fees to cover its operating expenses as prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP must transfer total amounts of collected fees to the state budget. Expenses incurred from service provision and fee collection shall be covered by funding derived from state budget which is included in the collector’s expenditure estimate under policies and levels of state budget expenditures.

Article 7. Implementation

1. This Circular comes into force from September 19, 2021.

2. The following regulations are abrogated:

a) The Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing food safety and hygiene fees and collection, transfer, management and use thereof, the Circular No. 117/2018/TT-BTC dated November 28, 2018 of the Minister of Finance providing amendments to the Circular No. 279/2016/TT-BTC and the Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Minister of Finance providing amendments to the Circular No. 279/2016/TT-BTC.

b) Point 2 Part I of the fee schedule specified in Article 5 of the Circular No. 44/2018/TT-BTC dated May 07, 2018 of the Minister of Health providing amendments to the Circular No. 285/2016/TT-BTC dated November 14, 2016 on veterinary fees, collection, transfer and management thereof, and the Circular No. 286/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on fees for inspection of food safety and quality in agricultural sector, and collection, transfer, management and use thereof.

3. Other contents related to the collection, transfer, management and use of fees, and annoucement of fee collection policies which are not provided for in this Circular shall be performed in accordance with the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP, the Law on tax administration, the Government's Decree No. 126/2020/ND-CP and the Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance.

4. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

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

SCHEDULE OF FOOD SAFETY FEES

(Enclosed with the Circular No. 67/2021/TT-BTC dated August 05, 2021 of the Minister of Finance)